This return must be filed within nine months after the date of death unless an extension of time to file the return has been granted.
Federal return: You must submit a completed federal estate tax return with this return, even when you are not required to file with the Internal Revenue Service (IRS).
Payment: If there is an amount due on line 6, make check payable in U.S. funds to Commissioner of Taxation and Finance.
Litigation: If the decedent possessed a cause of action or was a plaintiff in any litigation at the time of death, mark an X in the box and complete Schedule F.
Line 6: If line 5 is less than line 4, subtract line 5 from line 4. This is the amount you owe.
Signatures: Executor, attorney, and preparer, be sure to sign this return on page 6.
| Question | Answer |
|---|---|
| Form Name | Form ET-706 |
| Form Length | 6 pages |
| Fillable? | Yes |
| Fillable fields | 391 |
| Avg. time to fill out | 60+ min |
| Edition | 9/25 |
| Issuing agency | Department of Taxation and Finance |
| Due | Within nine months after the date of death unless an extension of time to file the return has been granted |
| Where to send | NYS ESTATE TAX PROCESSING CENTER PO BOX 15167 ALBANY NY 12212-5167 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | ET-706, ET706, ET 706, Form ET-706, NY ET-706, New York State Estate Tax Return |
| Official source | Form ET-706 (Rev 9/25), New York State Department of Taxation and Finance |
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