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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). |
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