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Estate Tax Amnesty Return

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Estate Tax Amnesty Return

BIR Form No. 2118-EA May 2019 Pursuant to Republic Act No. 11213

Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with an “X”.

Part I – Taxpayer Information

1. Date of Death

2. Amended Estate Tax Amnesty Return?

3. Previously Filed Estate Tax Return prior to Amnesty?

4. Alphanumeric Tax Code (ATC)

5. Taxpayer Identification Number (TIN)

6. RDO Code

7. Taxpayer’s Name (Estate of Last Name, First Name, Middle Name)

8. Residence of Decedent at the time of death

9. Non-Resident Alien?

10. Name of Executor / Administrator

11. TIN of Executor / Administrator

12. Contact Number

13. Email Address

Part II – Total Tax Payable

Particulars A. Exclusive B. Conjugal/Communal C. Total
14. Real Properties excluding Family Home
15. Personal Properties
16. Family Home
17. Taxable Transfer
18. GROSS ESTATE
19. Less: Ordinary Deductions
20. Estate after Deductions
21A. Family Home
21B. Standard Deduction
21C. Total Special Deductions
22. NET ESTATE
23. Share of Surviving Spouse
24. NET TAXABLE ESTATE
25. Less: Net Taxable Estate per Previously Filed Return
26. NET TAXABLE ESTATE FOR AMNESTY
27. Applicable Tax Rate
28. ESTATE TAX DUE
29. Minimum Amnesty Amount
30. Amnesty Estate Tax Payable

I/We declare under the penalties of perjury that this certificate has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature Over Printed Name of Executor/Administrator/Heir/Authorized Representative

Tax Agent Accreditation No. / Attorney’s Roll No.

Date of Issue

Date of Expiry

MCLE Compliance No.

Part III – Details of Payment

Paid thru:

Branch Location

Date

Date

Part IV – Schedules

Schedule 1 – Real Properties

OCT/TCT/CCT No. Tax Declaration No. Location Class* Area Zonal Value FMV per TD Conjugal Exclusive

Schedule 1A – Family Home

OCT/TCT/CCT No. Tax Declaration No. Location Class* Area Zonal Value FMV per TD Conjugal Exclusive

Schedule 2 – Personal Properties (Shares of Stock)

Name of Corporation Stock Cert. No. No. of Shares Fair Market Value per Share Conjugal Exclusive

Schedule 3 – Other Personal Properties

Particulars Conjugal Exclusive

Schedule 4 – Taxable Transfers

Particulars Conjugal Exclusive

Schedule 5 – Ordinary Deductions

Particulars Conjugal Exclusive
Actual or Allowable Funeral Expenses
Actual or Allowable Medical Expenses
Judicial Expenses of the Testamentary or Intestate Proceedings/Administration Expenses
Claims against the Estate
Claims against Insolvent Persons
Property Previously Taxed (Vanishing Deduction)
Transfers for Public Use
Others (specify)
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What the Estate Tax Amnesty Return Is and when it applies

An Estate Tax Amnesty Return is a specialized filing used when a jurisdiction offers an amnesty program allowing estates or representatives to report previously unfiled or underreported estate tax liabilities with reduced penalties or streamlined review. Typically offered by state departments of revenue or tax commissions, the form documents decedent information, asset valuations, distributions, and prior tax treatment. Amnesty returns usually require a signed statement of eligibility for amnesty, calculation worksheets, and supporting evidence for valuations. Participation often limits audit scope and waives or reduces late-filing penalties if the return meets program rules.

Why an Estate Tax Amnesty Return matters and its legal basis

Filing under an amnesty program can reduce or eliminate penalty exposure, clarify estate tax obligations, and resolve lingering liabilities for beneficiaries and fiduciaries. Amnesty programs vary by state but operate under state tax statutes and administrative rules; they do not alter federal estate tax obligations. Electronic filing and retained records must meet legal requirements for e-signatures (15 U.S.C. ch. 96 — ESIGN) and any applicable state electronic transactions law (UETA or state ESRA). Properly executed amnesty returns help close the estate administration cycle with greater certainty.

Why an Estate Tax Amnesty Return matters and its legal basis

Who typically prepares and signs an Estate Tax Amnesty Return

Choose the signer with legal authority under the will, trust, or probate appointment to avoid rejection or later challenges.

  • Executor or personal representative responsible for estate administration and tax compliance.
  • Estate attorney or tax professional preparing valuations and tax calculations on behalf of the estate.
  • Beneficiaries or trustees when required to confirm distributions or provide supporting information.

Step-by-step: completing an Estate Tax Amnesty Return

Follow these steps in order to prepare, verify, and submit the return correctly.

  • 01
    Gather records: Collect death certificate, inventory, appraisals, and prior tax returns.
  • 02
    Complete schedules: Fill asset, deduction, and liability schedules with supporting citations.
  • 03
    Calculate tax: Apply state amnesty rate or compute corrected tax liability per instructions.
  • 04
    Sign and submit: Obtain authorized signature and file using the prescribed method.

Core parts of a professional Estate Tax Amnesty Return packet

A complete amnesty submission bundles the amended return with supporting documents and an attestation. Each section should be clear, indexed, and matched to the program’s checklist to speed review and acceptance.

Cover Letter

Explain eligibility for amnesty, summarize corrections made, and reference any prior correspondence with the tax authority to provide context and facilitate processing.

Amnesty Disclosure

A signed attestation stating the taxpayer’s eligibility for the amnesty program and acceptance of program terms, including any limitations on claims or refunds.

Asset Schedules

Detailed lists of assets with valuations, appraisal references, acquisition dates, and documentation to substantiate fair market values reported on the return.

Liabilities & Deductions

Itemized debts, administration expenses, funeral costs, and other allowable deductions with invoices or sworn statements supporting amounts claimed.

Computation Workpapers

Clear math showing tax recalculation, credits applied, prior payments credited, and total amount due or refunded under amnesty rules.

Attachments

Appraisals, account statements, death certificate, letters testamentary, and any power-of-attorney or court orders that establish authority to file.

Essential data elements required on the return

Decedent ID: SSN or EIN
Executor ID: Name and title
Asset Values: FMV, whole dollars
Filing Period: Date of death/year filed
Supporting Docs: Appraisals, statements
Signature Detail: Name, capacity, date

How to set up an online amnesty return workflow

Configure a repeatable e-filing workflow that enforces required fields, attaches supporting documents, and captures the signer’s identity reliably.

Field Configuration
Required Fields Make Decedent ID and Date of Death mandatory
Conditional Fields Show appraisal upload when FMV entered
Signer Role Assign Executor or Attorney role
Audit Trail Capture IP, timestamp, and authentication method

Digital signing and submission considerations

Ensure the chosen platform meets ESIGN/UETA requirements, fits your record-retention policy, and supports any state-specific e-filing portal formats.

  • Authentication: Email, SMS code, or higher assurance
  • File types: PDF, DOCX supported
  • Integrations: Works with cloud storage and case management

Where and how to submit an Estate Tax Amnesty Return

Submission routes vary by jurisdiction. Use the official state portal or accepted mailing address and include the amnesty cover sheet and supporting documents.

  • State Portal: Upload return and attachments through the tax commission site
  • Email Upload: If permitted, send secure PDF per agency instructions
  • Postal Filing: Send certified mail with index of attachments
  • In-Person Delivery: Deliver to tax office with acknowledged receipt

Typical deadlines and timing to expect

Amnesty programs open and close on dates set by state authorities; deadlines determine eligibility and penalty relief eligibility.

Amnesty Window:

Varies by state; check program announcement

Effective Date Rule:

Date of death determines applicable tax year

Extension Requests:

Some states allow administrative extension requests

Payment Due:

Often due with filing or per installment schedule

Record Retention:

Keep records for the statutory retention period

Key milestones in the amnesty filing lifecycle

This sequence shows common stages from preparation to closure for an amnesty filing.

01

Prepare Inventory

Complete asset inventory and obtain appraisals for major assets

02

Assemble Submission

Compile schedules, disclosures, and the signed amnesty attestation

03

File Return

Submit electronically or by mail according to program instructions

04

Agency Review

Agency processes return; may request clarifications or accept under amnesty terms

Common mistakes to avoid when preparing an amnesty return

  • Failing to match the decedent’s name and SSN across documents, which can cause processing delays and requests for verification.
  • Submitting unsigned or improperly authorized returns when the signer lacks legal capacity, prompting rejection or returned filings.
  • Omitting appraisal reports or acceptable valuation support for high-value assets, leading to provisional adjustments or disallowance.
  • Using inconsistent dates or rounding that change computed tax amounts, resulting in notices or requests for corrected workpapers.

Penalties and risks if the return is incorrect or incomplete

Late-Filing Penalty: Varies by state
Interest Charges: Accrues from original due date
Disqualification: Missing eligibility may void amnesty
Audit Exposure: Incomplete returns may trigger expanded review
Civil Liability: Fiduciary breaches can create claims
Criminal Risk: Intentional fraud can lead to prosecution

Comparing common e-signature options for submitting Estate Tax Amnesty Returns

Select an e-signature solution that supports audit trails, required security certifications, and the file formats your state portal accepts.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial Yes, 7-day trial Yes Yes Yes Yes
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Frequently asked questions about the Estate Tax Amnesty Return

Answers to common practical and legal questions to reduce filing errors and avoid processing delays.


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