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California Estate Tax Information

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California Estate Tax Return

California Additional Estate Tax Return

California Generation-Skipping Transfer Tax Return for Distributions

California Generation-Skipping Transfer Tax Return for Terminations

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

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).

Underpaid California Estate Tax

Overpaid California Estate Tax

  • Overpaid Rate