California Estate Tax Information

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California Estate Tax Return

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

California Additional Estate Tax Return

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

California Generation-Skipping Transfer Tax Return for Distributions

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

California Generation-Skipping Transfer Tax Return for Terminations

• Filing Requirements
• Instructions
• California Generation - Skipping Transfer Tax Return for Terminations

Estate Tax and Generation Skipping Transfer Tax Laws and Estate Tax Regulations

• Table of Contents and Booklet

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 California Estate Tax

• Underpaid Rate               

Overpaid California Estate Tax

• Overpaid Rate                             

• Filing Requirements for California Estate Tax Return
  
• Filing Requirements for California Additional Estate Tax Return
  
• Filing Requirements for California Generation-Skipping Transfer Tax Return for Distributions
  
• Filing Requirements for California Generation-Skipping Transfer Tax Return for Terminations