When navigating the complexities of estate management, particularly concerning individuals who were not residents of New York at the time of their death, the Stipulation Reserving Domicile form plays a pivotal role. Introduced in the context of the New York Surrogate’s Court, this document underpins the procedural aspects of applying for Ancillary Letters Testamentary or Letters of Administration. It serves as a bridge between the estate representatives' need to expedite the granting of these applications and the New York State Department of Taxation and Finance's responsibility to assess any potential estate tax liabilities. This delicately balanced stipulation not only ensures the timely filing and payment of any applicable New York State estate taxes but also clarifies that the issuance of such letters does not preclude the department's right to investigate the decedent’s domicile status. Additionally, it outlines a cooperative mechanism, where the issuance of a Waiver of Citation is predicated on a mutual agreement between the estate representatives and the Commissioner of Taxation and Finance, thereby facilitating a smoother administrative process. The form mandates that representatives must also inform the commissioner’s attorney about the decree entered in the case, adding a layer of transparency and communication to the proceedings. Thus, this document is foundational to managing the estates of nonresidents, ensuring compliance with state tax obligations while allowing for the efficient administration of the deceased's affairs.
| Question | Answer |
|---|---|
| Form Name | Stipulati Reserving Domicile Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | stipulati domicile get, get stipulati domicile, stipulation reserving domicile, ny et 20 |
Surrogate’s Court of the State of New York
County of
In the matter of the application for
Ancillary Letters Testamentary
Ancillary Letters of Administration
Letters Testamentary (original probate for a nonresident)
Letters of Administration (original administration for a nonresident)
of the Estate of |
|
(deceased) |
Date of death
(month/day/year)
Social security number
Stipulation Reserving Domicile
(Attach a copy of the death certificate)
An application having been made to the Surrogate on behalf of the estate of decedent for (Ancillary) Letters Testamentary (or of Administration) in the
It is hereby stipulated and agreed by and between the undersigned:
(1)that the representatives of said estate will timely file a New York State Estate Tax Return, or such other required document, to determine the New York State estate tax (if any) for which said estate may be liable, and will pay the amount thereof as finally determined; that the issuance of (Ancillary) Letters Testamentary (or of Administration) so applied for shall not be an estoppel against the Commissioner of Taxation and Finance on the question of the domicile of the decedent;
(2)that the Commissioner of Taxation and Finance will issue a Waiver of Citation in the
(3)that the attorneys for the petitioner shall serve upon the attorney for the Commissioner of Taxation and Finance a copy of the decree herein with Notice of Entry.
Estate |
Commissioner of Taxation and Finance |
Signature of petitioner’s attorney (must be admitted to practice in
New York State)
|
( |
) |
|
|
|
Date (month/day/year) |
Telephone number |
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Print name of petitioner’s attorney
Firm’s name
Mailing address (number and street or rural route)
City |
State |
ZIP code |
by:
Signature of attorney for Commissioner of Taxation and Finance
Date (month/day/year)
at: (city) |
New York |