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California Estate Tax Information

California Estate Tax Return

• Filing Requirements
• Instructions
• Estate Tax Form (ET-1)

California Additional Estate Tax Return

• Filing Requirements
• Instructions
• Additional Estate Tax Return Form (ET-1A)

California Generation-Skipping Transfer Tax Return

• Distributions
  • Filing Requirements
  • Instructions
  • Generation-Skipping Transfer Tax Return for Distributions Form [GST(D)]
• Terminations
  • Filing Requirements
  • Instructions
  • Generation - Skipping Transfer Tax Return for Terminations Form [GST(T)]

Declaration Concerning Residence

A Declaration Concerning Residence form may be required when filing a California Estate Tax Return (ET-1). Complete the IT-2 if a decedent had property located in California and was not a California resident. The declaration enables the State Controller’s Office to determine the decedent’s state of residence at date of death. Submit the IT-2 with the completed ET-1 and a copy of IRS estate tax return (Form 706).

• Declaration Concerning Residence Form (IT-2)

Underpaid and Overpaid California Estate Tax

• Underpaid Rate
• Overpaid Rate