California Home
|
- For decedents that die on or after January 1, 2005, there is no longer a requirement to file a California Estate Tax Return.
- For decedents that die after June 8, 1982, and before January 1, 2005, a California Estate Tax Return is required to be filed with the State Controller's Office if a federal estate tax return (Form-706) is being filed with the Internal Revenue Service.
(Back to Top)
- An amended California Estate Tax Return is filed by providing the State Controller's Office with a copy of the amended federal estate tax return and a California Estate Tax Return with the "Amended" box checked. You will find this box in the upper left hand corner of the form ET-1. If you have a "Letter of Acceptance" or a "Report of Estate Tax Examination Changes" from the IRS, the estate is required to submit either one or both of these forms to the State Controller's Office. Please refer to Revenue and Taxation Code Section 13503 for complete requirements for filing amended California estate taxes.
(Back to Top)
- An income tax certificate must be requested from the Franchise Tax Board (FTB). FTB's Web site address is www.ftb.ca.gov.
(Back to Top)
- Certificates of Payment are not issued for payment of estate taxes. You may use your canceled check for proof of payment for the amount you paid to the State Controller's Office for estate taxes.
(Back to Top)
- Pursuant to Revenue and Taxation Code Section 13504, upon final determination of the federal estate tax due, the personal representative shall provide written notification to the State Controller's Office within 60 days.
(Back to Top)
- The State Controller's Office does not routinely issue a Letter of Acceptance after issuing a refund for the estate. However, if the estate requests a Letter of Acceptance, the State Controller's Office will issue one. This request must be made in writing.
(Back to Top)
- Payment for estate taxes may be made by submitting a check payable to the State Treasurer and mailed to the State Controller's Office, Division of Accounting and Reporting, Bureau of Tax Administration, P. O. Box 942850, Sacramento, CA 94250-5880.
(Back to Top)
- The State Controller's Office does not have a form for estates to use when requesting an extension for filing. You may submit a photocopy of the federal Application for Extension of Time to File a Return and/or Pay U. S. Estate (and Generation-Skipping Transfer) Taxes, (Form 4768).
(Back to Top)
- California does not have an extension of time to pay estate taxes, nor does it have a late payment penalty. Pursuant to Revenue and Taxation Code Section 13531, estate taxes are due and payable at the date of the decedent's death.
(Back to Top)
- Pursuant to Revenue and Taxation Code Section 13532, the estate taxes become delinquent nine months after the date on which it becomes due and payable (nine months after the decedent's death).
(Back to Top)
- It is the taxpayer's responsibility to contact the IRS and request any documentation that is required by law to be submitted to the State Controller's Office.
(Back to Top)
