The TT-141A form, developed by the New York State Department of Taxation and Finance, serves as an Estate Tax Domicile Affidavit for individuals who passed away between January 1, 1983, and May 25, 1990, and is specific to cases disputing the decedent's status as a New York State resident at the time of death. It is a crucial document required for estates where the decedent is claimed not to have been a resident of New York State, involving close relatives or legal representatives who can fully provide the requested information. To properly handle an estate’s obligations and possibly dispute residency status, completing this affidavit accurately and attaching it with the necessary estate tax returns is a necessary step.
For a smooth and accurate completion of your TT-141A form, click the button below to get started.
The TT-141A form, titled Estate Tax Domicile Affidavit, is an essential document for estates of individuals who passed away between December 31, 1982, and May 26, 1990, particularly when the deceased is claimed not to have been a resident of New York State at their time of death. This affidavit, facilitated by the New York State Department of Taxation and Finance, necessitates comprehensive completion by the fiduciary, whether that be an executor or administrator, the surviving spouse, or an immediate family member capable of providing the requested details. Its primary purpose is to establish the domicile of the decedent to properly assess estate tax obligations. The form becomes pertinent when accompanied by specific estate tax returns, excluding certain scenarios detailed within its instructions, such as when associated with Form TT-86.5. Moreover, if a federal estate tax return has been filed, it necessitates the attachment of Form 706 or 706-NA. Detailed within its sections are inquiries regarding the decedent's residency, property ownership within New York State, voting habits, and any financial activities that could influence the domicile determination. It’s designed to meticulously collect evidence to support claims of non-residency in New York, therefore impacting the estate's tax responsibilities. Notably, this form's completion and submission are critical steps in the estate management process, underscoring the importance of accuracy and thoroughness to ensure compliance with state tax laws.
New York State Department of Taxation and Finance
TT-141A
Estate Tax Domicile Affidavit
(1/03)
For the estate of an individual who died after December 31, 1982, and before May 26, 1990
If it is claimed that the decedent was not a New York State resident at the time of death, the fiduciary (executor or administrator), the surviving spouse, or a member of the decedent’s immediate family, who can provide all the information requested below, should complete this affidavit.
Note – If this affidavit is filed with New York State Form TT-86.5, omit questions 28 through 33.
If the estate is filing Form TT-385, New York State Estate Tax Return, or the date of death is on or after May 26, 1990, use Form ET-141, New York State Estate Tax Domicile Affidavit, instead.
If the estate filed a federal estate tax return, Form 706 or 706-NA, attach a copy. Answer all questions completely.
This affidavit must be notarized on page 4.
Decedent’s last name
First name
Initial
Age at
Date of death (attach
Decedent’s social security number
death
death certificate)
Decedent’s domicile
Address
County
State
Country
Attorney for estate (if any)
Name
Telephone number
1
Applicant’s name
2 Applicant’s address and telephone number
3
Applicant’s relationship to decedent
or connection with estate
4
Decedent’s date of birth
5
Decedent’s place of birth
5a If born outside the U.S., was decedent a naturalized citizen of the United States?
Yes
No
5b
If 5a is Yes, give court and location where naturalized
6
If decedent was a U.S. Citizen, did he or she ever apply for a passport? If Yes, give dates of application and
renewals and decedent’s address as it appears on the passport.
7 Decedent’s occupation (if retired, so state and give former
8 Name and address of employer (if retired, former employer)
occupation)
9
Was decedent ever married?
9a If Yes, give date and place of marriage
10
Name and address of spouse
If Yes, give name, address, and other details. (attach separate sheet if necessary)
11 Was decedent a member of any church, club, or organization?
12
Did decedent leave a will?
13 Name and address of executor or administrator of decedent’s estate (attach copy of certificate of appointment).
If no fiduciary appointed, write none.
(if Yes, attach copy)
14 Name and address of court where will was or is to be probated, or estate administered
15 Did decedent execute any other wills during
the last five years preceding death?
16
Did decedent ever live in New York State?
16a
If Yes, for what periods?
17 Provide the following information regarding the residence(s) of the decedent during the last five years preceding death:
In New York State
Outside New York State
Residence
Period of time
owned - rented
from – to
other (explain)
from - to
Page 2 of 4 TT-141A (1/03)
18
Did decedent ever own real estate located in
18a Period of time
18b Address of property
New York State?
(If Yes, complete items 18(a) and (b))
19
In what state(s) did decedent vote or register to vote during the five years preceding death? (show latest year first)
Year
20
If decedent did not vote in those five years, where did he last vote?
20a When did decedent last vote?
21
Did decedent execute any trust indentures, deeds, mortgages, leases, or any other documents describing his residence during the last five years preceding death?
If so, attach copy
22
Did decedent own a safe deposit box
22a
If Yes, has it been inventoried?
22b Name and address of bank where box is located.
located in New York State?
If Yes, attach a copy
23
Was decedent a party to any legal proceedings in the state of New York during the last five years of his or her life?
If Yes, list the court or tribunal, or other forum, and the date, and type of action.
24
Did decedent have licenses to operate a business, practice a profession, or operate a motor vehicle, airplane, or boat?
If Yes, give information requested below.
License number
Type of license
Date of issuance
Name and location of issuing office
25
List the Internal Revenue Service Center, and the state, county, and municipality where decedent filed income tax returns and paid tax on income or
intangible personal property for the last five years preceding death. (Income tax returns (federal and state) may be required.)
Internal Revenue Service Center
State, county, or municipality
26
Give detailed information about business activities (if any) engaged in by the decedent during the five years preceding date of death
Dates
Nature of business activities
TT-141A (1/03) Page 3 of 4
27What other information do you wish to submit in support of the contention that the decedent was not domiciled in the state of New York at the time of death?
28List below, at total value, any real property, tangible personal property, or intangible personal property wherever located in which the decedent had an interest at death, and taxable transfers made by the decedent within three years of decedent’s death (included in federal gross estate).
(amounts should be taken from federal Form 706)
Real property
$
Tangible personal property
Intangible personal property
Transfers within three years of death
Gift tax paid on gifts made after
6/30/78 and within three years of death
Total $
29 Did the decedent at time of death own, individually or jointly, any interest in real property in New York State?
If Yes, and Release of Lien is desired, please supply the following information:
(complete question 30 also)
Book of Deeds or Liber No.
at page no.
map no.
section no.
block no.
lot no.
Property address
Street or road
City, town, or village
30Show assessed and market value (and balance owed on mortgage, if any), of real property described in question 29. (real estate appraisal may be required)
(a) Assessed value - $
(b) Market value - $
(c) Balance owed on mortgage, if any - $
(submit proof of indebtedness)
31Did decedent own any tangible personal property, such as household furnishings, jewelry, coin collections, paintings, boats, automobiles, etc., having an actual situs in New York State?
If Yes, describe in detail.
Item
Address where item is located
Market value
32List below the securities, bank accounts, or other intangible property for which tax waivers are requested.
Name of bank; name of corporation or association issuing stocks and bonds; name of government issuing government bonds; name of insurance company
Amount of account; number of shares of stock; face value of bonds; amount of policy or annuity
Description of stocks or bonds; series of government bonds; kind of policy or annuity
Name(s) on bank account; name(s) on stocks or bonds; name and address of beneficiary or annuitant
(attach additional sheets, if necessary)
Page 4 of 4 TT-141A (1/03)
Complete items 33, 34, and 35 only if decedent owned real or tangible personal property having an actual situs in New York State. (Affirmation section must be completed.)
33 Computation of New York gross estate and taxable estate
35 Computation of nonresident tax
(a) Federal gross estate*
Items 30(b) + 31
× Item 34(f) = New York State
Item 33(c)
nonresident tax
(b) Less real + tangible personal
–
property located outside NYS
(complete Schedule I below)
(c) New York State gross estate
Schedule I — Real and/or tangible personal property located outside
(d) Less:
Funeral expense
New York State. (Do not include bank accounts, stocks, bonds, etc.) (Complete this
schedule if item 33, line (b), is used.)
Mortgage (amount entered
in item 30(c)**)
Total
(e) New York adjusted gross estate
(f) Less:
New York marital deduction**
New York charitable bequests**
(g) New York taxable estate (enter in item 34(a))
* A copy of federal Form 706 may be required.
** if applicable
Note: If additional adjustments to federal gross estate are necessary, e.g.,
34 Tax computation as if a resident
gifts made prior to 1983 or qualified terminable interest property included in
(a) New York taxable estate (from item 33(g))
line 33(a), attach separate sheet showing such adjustments.
Schedule II — Bequests, etc. to surviving spouse (complete this schedule if a
(b) Plus adjusted New York taxable gifts
+
marital deduction is claimed in item 33 line (f)) If entire estate passes to surviving
made after 1982
spouse, write entire estate.
(c) New York tentative estate tax base
(d) New York tentative estate tax
(compute on amount shown on line (c); see Table A)
(e) Less: Unified credit (see Table B)
New York gift tax payable on
amount shown on line (b)
(f) New York net estate tax, as if a resident
The undersigned states that the foregoing sets forth all of the assets constituting the decedent’s gross estate, and the answers to the foregoing questions are each and everyone true in every particular, and that this affidavit is made to induce the Commissioner of Taxation and Finance to determine domicile, to give a waiver notice and/or release of lien required by the Tax Law of the State of New York.
Fiduciary or applicant — sign here
Sworn before me this
day of
, 20
,
in the County of
in the State/Commonwealth/Province of
.
Qualified in the County of
. Commission expires on
(Notary Public, Commissioner of Deeds or Authorized New York State Department of Taxation and Finance employee)
• Attach authentication certificate if this affidavit is sworn to in a foreign country.
Note: Disclosure of social security number is required. Such numbers are used for tax administration purposes and as necessary pursuant to Education Law, sec. 663; Social Services Law, sec. 111b and 136a; and Executive Law, sec. 49; and Tax Law, sec 171b, and when the taxpayer gives written authorization to this department for another department, person, agency, or entity to have access, limited or otherwise, to information contained in his or her return.
Notice — Section 1811(b) of the Tax Law provides that any person who, with intent to evade taxation, files a false or fraudulent return, supplies false or fraudulent information, or withholds material information with intent to deceive, shall be guilty of a misdemeanor.
Table A – Tax table — If the amount with respect to which the tax is to be computed is:
Over
But not over
The tax is:
0
50,000
2% of such amount
150,000
1,000
3% of excess over $
300,000
4,000
4% of excess over
500,000
10,000
5% of excess over
700,000
20,000
6% of excess over
For amounts over $700,000 refer to instructions TT-86.5-I (3/90) page 10, Table A, or TT-102-I (1/94) page 4, Table A.
Table B – Unified credit — If the tentative tax is:
The credit is:
2,750
the full amount of tax
5,000
the amount by which $5,500 exceeds the tax
$500
Filling out the TT-141A Estate Tax Domicile Affidavit is a critical step for the estates of individuals who passed away between December 31, 1982, and May 26, 1990, and who were not considered New York State residents at the time of death. This document is necessary for accurately determining the estate tax obligations based on the decedent's domicile status. Here is a detailed guide on how to complete the form.
Upon completion and submission of the TT-141A form along with any required attachments, the New York State Department of Taxation and Finance will review the documents to make a determination on the domicile of the decedent at the time of their death. This will consequently affect the estate's tax obligations to the state. It's crucial to provide complete and accurate information to ensure the correct processing of the affidavit.
What is the purpose of Form TT-141A?
Form TT-141A, the Estate Tax Domicile Affidavit, is a document used by the New York State Department of Taxation and Finance. It's for estates of individuals who passed away after December 31, 1982, and before May 26, 1990. This form is specifically for cases where it's claimed that the decedent was not a resident of New York State at the time of death. It allows a fiduciary, surviving spouse, or immediate family member to provide comprehensive information to support this claim.
Who should complete Form TT-141A?
The form should be completed by the fiduciary (executor or administrator of the estate), the surviving spouse, or a member of the decedent's immediate family. The person completing the form should be able to provide detailed information required on the affidavit to support the claim of non-residency.
Are there any specific instructions for filing Form TT-141A with other estate tax forms?
Yes. If this affidavit is filed alongside New York State Form TT-86.5, questions 28 through 33 should be omitted. Additionally, if the estate is filing Form TT-385, New York State Estate Tax Return, or if the date of death is on or after May 26, 1990, a different form, ET-141, should be used instead of TT-141A.
Is it necessary to attach a copy of the federal estate tax return to Form TT-141A?
If the estate filed a federal estate tax return (Form 706 or 706-NA), a copy of that return should be attached to Form TT-141A. This helps provide a comprehensive view of the decedent's assets and aids in the determination of domicile.
What information is required on Form TT-141A?
The form requests detailed information regarding the decedent's residency, occupation, marital status, memberships, voting practices, property ownership, and business activities, among other aspects. It also asks for specifics on any real, tangible, or intangible property the decedent had at the time of death.
Does Form TT-141A need to be notarized?
Yes, the completion of Form TT-141A must be notarized. This is to affirm that the information provided on the form is true and accurate to the best of the affiant's knowledge. The notarization must occur on page 4 of the form.
What happens if false information is provided on Form TT-141A?
Providing false or fraudulent information, or omitting material information with the intent to deceive or evade taxation, is a serious offense. It can result in being charged with a misdemeanor under Section 1811(b) of the Tax Law. This emphasizes the importance of ensuring all information provided on the form is accurate and complete.
Filling out the New York State Department of Taxation and Finance TT-141A Estate Tax Domicile Affidavit can be a complex process, and it's not uncommon for applicants to make errors that could impact the filing. One of the first mistakes often made is overlooking the importance of attaching crucial documents. The form explicitly requires the attachment of the decedent’s death certificate, a copy of their will (if applicable), and if a federal estate tax return was filed, a copy of Form 706 or 706-NA. Neglecting to include these documents can result in delays or the refusal of the affidavit.
Another common error involves incorrectly answering questions about the decedent’s domicile and residency. The form is intended for individuals who claim that the decedent was not a resident of New York State at the time of death. Therefore, thoroughly documenting evidence of the decedent's residency outside New York, through questions 16 and 17, which ask about periods lived in and out of New York State during the last five years of life, is critical. Inaccurate or incomplete responses weaken the case for non-residency and can lead to an incorrect domicile determination.
A third mistake is disregarding questions 28 through 33 when not necessary. The instructions note that these questions should be omitted if the affidavit is filed with New York State Form TT-86.5, but they are essential for other filings. Completing these sections without need or leaving them blank when required can result in processing errors or incomplete filings, highlighting the importance of reading instructions carefully.
Misinterpretation of the affidavit's section on real and tangible personal property, particularly questions 29 to 33, represents a fourth error. Applicants must accurately list any real property, tangible personal property, or intangible personal property in which the decedent had an interest at death, including property outside New York State. Incorrectly valuing these assets, or failing to declare them, could drastically affect the estate's tax responsibilities and lead to penalties or audits.
The fifth common mistake lies in the failure to properly notarize the affidavit on page 4. Due diligence is required to ensure that all information provided in the affidavit is truthful and accurate, affirmed under oath before a notary public. Forgetting to obtain this notarization, or doing so in a manner not compliant with state requirements, could invalidate the entire affidavit, rendering the effort to complete it futile.
Overall, when completing the TT-141A form, attention to detail, adherence to instructions, and the accuracy of information are paramount. Taking the time to review each question carefully, and ensuring that all documentary evidence is attached, can prevent these mistakes and help to secure a positive outcome for the estate involved.
When handling the estate of an individual, particularly for someone who was not considered a resident of New York State at the time of their death, a variety of documents and forms may be necessary to ensure thorough and compliant processing. The TT-141A Estate Tax Domicile Affidavit is one such critical document, pivotal for affirming the decedent's non-resident status for New York State estate tax purposes. However, this form is often just a piece in the larger puzzle of estate administration. In many cases, several other forms and documents need to be completed and filed in conjunction, as outlined below:
Clearly, the administration of an estate, particularly with implications of residency and the associated tax responsibilities, can be complex and requitese the careful coordination and submission of multiple forms and documents. Professionals handling such matters must be diligent in gathering, completing, and filing each document accurately to adhere to both state and federal regulations. The estate's executor or administrator, often with the assistance of legal counsel, must navigate these requirements to ensure the estate is processed smoothly and in compliance with the law.
One document similar to the TT-141A form is the ET-141, New York State Estate Tax Domicile Affidavit, which is used for individuals who died on or after May 26, 1990. Both forms serve a similar purpose: they help determine the domicile of the decedent for estate tax purposes in New York State. The main difference lies in the applicable dates of death for the decedent. These affidavits collect detailed information about the decedent's residence, social ties, and personal and real property, allowing the state to assess whether the estate owes taxes to New York.
The federal estate tax return, Forms 706 and 706-NA, also share similarities with the TT-141A form. These federal forms are necessary for reporting the decedent's entire estate to the Internal Revenue Service. While the TT-141A focuses on establishing the decedent's domicile for state tax purposes, Forms 706 and 706-NA provide a comprehensive overview of the decedent's assets and liabilities at a federal level. Both sets of documents require detailed listings of the decedent's property, but the federal forms have a broader scope, including tax computations and credits.
The Affidavit for Transfer of Personal Property Without Administration, commonly used in small estate proceedings, bears resemblance to the TT-141A affidavit. This affidavit allows for the transfer of personal property of the deceased without formal administration in probate court. Similar to the TT-141A, it simplifies the legal process for certain estates. Both affidavits require information about the decedent's assets, but the former is directed more towards facilitating the distribution of personal property to heirs or legatees without a full probate process.
Another related document is the Real Property Transfer Report, used in New York State for reporting the transfer of real property. While its primary focus is on the details of real property transactions, including the seller's and buyer's information, it intersects with the TT-141A form in contexts where real estate ownership affects estate settlements and tax liabilities. Both forms collect detailed property information that impacts the legal and tax obligations of the involved parties.
Last, the Domicile Declaration form, used by individuals to declare a new legal domicile, parallels the TT-141A form in its objective to establish residency for tax purposes. Domicile impacts tax obligations, voting rights, and legal jurisdiction for wills and estates. While the Domicile Declaration is proactive, allowing individuals to declare their residency, the TT-141A serves a reactive purpose, determining the decedent's domicile posthumously for estate tax calculations.
When it comes to filling out the TT-141A form for the New York State Department of Taxation and Finance, it's crucial to approach this task with accuracy and attention to detail. Below are guidelines that outline what you should and shouldn't do during this process.
When considering the New York State Department of Taxation and Finance TT-141A Estate Tax Domicile Affidavit, several misconceptions frequently arise regarding its purpose, requirements, and the process of submission. Addressing these misconceptions is crucial for a clear understanding of the form's role in estate planning and tax reporting for non-residents of New York State. Here are seven common misconceptions and explanations to clarify them:
Understanding these key points about the TT-141A Estate Tax Domicile Affidavit ensures proper compliance with New York State's taxation and finance requirements. It also helps in the efficient administration of the decedent's estate, particularly in clarifying domicile status for estate tax purposes.
Understanding the requirements and purpose of Form TT-141A can aid in completing it accurately for those estates needing to assert the domicile status of a decedent. Form TT-141A is specifically designed for estates where the deceased passed away between December 31, 1982, and May 26, 1990, and it is claimed that they were not a New York State resident at the time of their death. Here are several key takeaways that individuals involved with the completion of this form should be aware of:
Careful consideration of these takeaways can facilitate the accurate and compliant completion of Form TT-141A, streamlining the process of contesting the New York State domicile status of a decedent and managing their estate accordingly.
Which Set of Items Appears on a Loan Estimate - A detailed estimate provided by the lender, breaking down the costs associated with acquiring a mortgage, designed to help consumers compare different loans.
Motion to Quash Service of Summons Form - A formal notification from the Superior Court of Fulton County, Georgia, requiring a response to a legal complaint within a specific timeframe.