California Estate Tax Information

California Estate Tax Return

California Additional Estate Tax Return

California Generation-Skipping Transfer Tax Return

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 and Overpaid California Estate Tax