A California Additional Estate Tax Return, Form
ET-1A , is required to be filed with the State Controller's
Office whenever a Federal Additional Estate Tax Return, Internal
Revenue Service (IRS)
Form 706-A,
or Form
706-D,
is required to be filed with the IRS. (For information on
the federal additional estate tax return filing requirements,
you may view the IRS Instructions for Form 706-A or Instructions for Form 706-D.) The qualified
heir of the estate with respect to any specially valued property
must file the Additional Estate Tax Return, even if no tax
is ultimately due. The qualified heir must also file the additional
estate tax return if there was any involuntary conversion
or exchange of any specially valued property even if the conversion
or exchange is nontaxable.
The Additional Estate Tax Return is due and any tax liability
is payable on or before six (6) months from the date of disposition
or cessation. The Form ET-1A must include
a complete copy of the federal additional estate tax return
and all related schedules. The return should be mailed to:
John Chiang
State Controller
Division of Accounting and Reporting / Bureau of Tax Administration
P. O. Box 942850
Sacramento, CA 94250-5880
(916) 445-6321
NOTE: The return should not be mailed to the Franchise
Tax Board.
The penalty for failure to file a California Additional Estate
Tax Return is the same as for the failure to file a California
Estate Tax Return. Interest rates for underpayment
and / or overpayment
of California Additional Estate Tax are also the same as for
California estate tax.
NOTE: The Additional Estate Tax Return is not an "amended"
Estate Tax Return.
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