The estate of a decedent who at death was not a resident of New York. A Form ET-90 which the Tax Department has processed and to which it has made minor adjustments, usually to correct math and entry errors. In nearly all cases, the computed liability is final. However, a small portion of processed returns might eventually be subject to audit. The estate of a decedent who at death was a resident of New York.
Residency is determined by domicile.
Where the decedent has a surviving spouse, all transfers to the spouse are exempt from tax. The sum of the adjusted taxable estate plus adjusted taxable gifts. Taxable base is used to determine tax with the tax rate schedule. However, the result, after subtracting the unified credit does not equal tax before credits, because it is then multiplied by the ratio of New York gross estate to New York adjusted gross estate to ensure that non-New York assets are not taxed. Unified Credit A credit which offsets tax dollar for dollar and creates an exemption, level below which no tax is due.