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Get Instructions For Form Et-706 New York State Estate Tax Return For An Estate Of An Individual Who

Nformation The add back of taxable gifts has been extended for estates of decedents dying on or after January 16, 2019, and before January 1, 2026. An includible gift is any taxable gift under Internal Revenue Code (IRC) 2503 that was made during the preceding three-year period ending on the decedent s date of death and that was not already included in the decedent s federal gross estate. However, a gift is not included if it was made: when the decedent was not a resident of New York.

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