Instructions for Form ET 133 Application for Extension of Time

What is the ET-133 Application for Extension of Time?

The ET-133 form, also known as the Application for Extension of Time to File Estate Tax Return, is a crucial document for individuals and entities in New York seeking an extension for filing their estate tax returns. This form allows taxpayers to request additional time to submit their estate tax return, which is typically due nine months after the date of death of the decedent. By filing the ET-133, taxpayers can avoid penalties associated with late submissions while ensuring they have adequate time to gather necessary information and documentation.

Steps to Complete the ET-133 Application

Completing the ET-133 form involves several key steps to ensure accuracy and compliance with state regulations:

• Obtain the Form: Download the ET-133 from the New York State Department of Taxation and Finance website or request a physical copy.
• Fill in Decedent Information: Provide the full name, date of death, and Social Security number of the decedent.
• Indicate the Requested Extension Period: Specify the length of the extension being requested, typically up to six months.
• Sign and Date the Form: Ensure that the form is signed by the executor or administrator of the estate, along with the date of signing.
• Submit the Form: Send the completed ET-133 to the appropriate address as indicated in the instructions, either by mail or electronically if applicable.

Filing Deadlines and Important Dates

Understanding the filing deadlines for the ET-133 is essential to avoid penalties. The application for extension must be submitted before the original estate tax return due date, which is nine months after the decedent's date of death. If the ET-133 is filed on time, it grants an automatic extension of up to six months for filing the estate tax return. It's important to mark your calendar to ensure compliance with these deadlines.

Required Documents for the ET-133 Application

When submitting the ET-133, certain documents may be required to support your application. These may include:

• A copy of the decedent's death certificate.
• Documentation proving the relationship of the executor to the decedent.
• Any relevant financial documents that may assist in the preparation of the estate tax return.

Having these documents ready can streamline the process and ensure that your application is processed without delays.

Eligibility Criteria for the ET-133 Application

To be eligible to file the ET-133, the applicant must be the executor or administrator of the estate. Additionally, the request for an extension must be made for a valid reason, such as needing more time to gather necessary financial information or documentation. It is also important that the estate meets the filing requirements set by the New York State Department of Taxation and Finance.

Form Submission Methods

The ET-133 form can be submitted through various methods to accommodate different preferences:

• Mail: Send the completed form to the address specified in the instructions.
• Online: If available, use the state’s online portal for electronic submission.
• In-Person: Deliver the form directly to a local office of the New York State Department of Taxation and Finance.

Choosing the right submission method can help ensure that your application is received and processed in a timely manner.