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Filing Requirements for California Additional Estate Tax Return

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:

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.