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Is a California Estate Tax Return required to be filed
with the State Controller's Office if the decedent died after December 31, 2004?
- For decedents that die on or after January 1, 2005, there is no longer
a requirement to file a California Estate Tax Return.
- For decedents that die after June 8, 1982, and before January 1, 2005,
a California Estate Tax Return is required to be filed with the State
Controller's Office if a federal estate tax return (Form-706) is being filed
with the Internal Revenue Service.
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| How do I file an amended California
Estate Tax Return?
An amended California Estate Tax Return is filed by
providing the State Controller's Office with a copy
of the amended federal estate tax return and a California
Estate Tax Return with the "Amended" box checked.
You will find this box in the upper left hand corner
of the form ET-1. If you have a "Letter of Acceptance"
or a "Report of Estate Tax Examination Changes"
from the IRS, the estate is required to submit either
one or both of these forms to the State Controller's
Office. Please refer to Revenue and Taxation Code Section
13503 for complete requirements for filing amended
California estate taxes.
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| How do I obtain an income tax certificate?
An income tax certificate must be requested from the
Franchise Tax Board (FTB). FTB's Web site address is
www.ftb.ca.gov.
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| Does the State Controller's Office
issue "Certificates of Payment" for estate taxes?
Certificates of Payment are not issued for payment
of estate taxes. You may use your canceled check for
proof of payment for the amount you paid to the State
Controller's Office for estate taxes.
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| Does the State Controller's Office
require a photocopy of the Internal Revenue Service (IRS)
Federal Closing Letter when I receive it?
Pursuant to Revenue and Taxation Code Section
13504, upon final determination of the federal estate
tax due, the personal representative shall provide written
notification to the State Controller's Office within
60 days.
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| Does the State Controller's Office
issue a Letter of Acceptance after issuing a refund for
an estate?
The State Controller's Office does not routinely issue
a Letter of Acceptance after issuing a refund for the
estate. However, if the estate requests a Letter of
Acceptance, the State Controller's Office will issue
one. This request must be made in writing.
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| Where can I make a payment on
my estate taxes?
Payment for estate taxes may be made by submitting
a check payable to the State Treasurer and mailed to
the State Controller's Office, Division of Accounting and Reporting,
Bureau of Tax Administration, P. O. Box 942850, Sacramento,
CA 94250-5880.
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| How do I request an extension
of time to file California estate taxes?
The State Controller's Office does not have a form
for estates to use when requesting an extension for
filing. You may submit a photocopy of the federal Application
for Extension of Time to File a Return and/or Pay U.
S. Estate (and Generation-Skipping Transfer) Taxes,
(Form
4768).
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| Does California have an extension
of time for payment of California estate taxes? Does California
have a late payment penalty?
California does not have an extension of time to pay
estate taxes, nor does it have a late payment penalty.
Pursuant to Revenue and Taxation Code Section
13531, estate taxes are due and payable at the date
of the decedent's death.
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What is the delinquent date for California
estate taxes?
Pursuant to Revenue and Taxation Code Section
13532, the estate taxes become delinquent nine months
after the date on which it becomes due and payable (nine
months after the decedent's death).
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Can the State Controller's Office
contact the IRS on the taxpayer's behalf?
It is the taxpayer's responsibility to contact the
IRS and request any documentation that is required by
law to be submitted to the State Controller's Office.
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