Application for Release(s) Of Estate Tax Lien - ET-30 - Form

Sep 19, 2026

Estate tax lien release application form ET-30 for decedents who died on or after January 1, 2011, used to request release(s) of an estate tax lien with required supporting documents. Collects decedent, executor, attorney/authorized representative, and estate asset valuation details, plus death certificate and Letters Testamentary/Administration information. Includes declaration and signature sections, then provides instructions on eligibility, timing (fewer than nine months since death), and liability and waiver notes under New York law.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Estate information

Decedent and death details

Executor and representative information

Power of attorney and attorney details

Estate valuation and lien release request

Asset values and requested release(s)

Required attachments and declarations

Required forms and proof of appointment

Instructions

When to use Form ET-30

Liability and waiver notes

For office use only Department of Taxation and Finance Application for Release(s) Of Estate Tax Lien ET-30 (1/24) For an estate of an individual whose date of death is on or after January 1, 2011 Decedent’s last name First name Middle initial Social Security number Address of decedent at time of death (number and street) City State ZIP code Date of death Mark an X if copy of death certificate is attached County of residence If the decedent was a nonresident of New York State on the date of death, mark an X in this box and attach completed Form ET‑141, New York State Estate Tax Domicile Affidavit ..................................................................................................... Power of Attorney – Mark an X in the box if Form ET‑14, Estate Tax Power of Attorney, is attached (see instructions) If Form ET‑14 was previously provided, indicate which form it was attached to and the date it was submitted: Form Date Executor- If you are submitting Letters Testamentary or Letters of Administration with this form, indicate in this box the type of letters. Enter L if regular, LL if limited letters. If you are not submitting letters with this form, enter N ............. Attorney’s or authorized representative’s last name First name MI In care of (firm’s name) Address of attorney or authorized representative City State ZIP code SSN or PTIN of attorney or authorized rep. Telephone number Email address of attorney or authorized representative Executor’s last name First name Middle initial If more than one executor, mark an X in the box (see instructions) Address of executor City State ZIP code Social Security number of executor Telephone number Email address of executor Estimated value of all assets of estate (include jointly held assets) Real property (including property located outside New York State) ......... 1 All other property ............................................................................. 2 Total (add lines 1 and 2) ...................................................................... 3 Was the decedent a member of a partnership? Yes No Did the decedent have a surviving spouse? Yes No A release(s) of lien is requested (mark an Xin the box). To obtain a release of lien, attach the following: 1. A completed Form(s) ET‑117, Release of Lien of Estate Tax: a. for each county in which real property is located; and/or b. for each cooperative apartment. Enter the number of counties in which the properties are located. 2. An original or verified copy of the Letters Testamentary or the Letters of Administration , unless previously submitted (also indicate the type of letters in the section marked Executor, above) . Your application will not be processed until the letters of appointment are on file with the Tax Department. 3. A copy of the death certificate. If an attorney or authorized representative is listed on this return, they must complete the following declaration. I declare that I have agreed to represent the executor(s) for the above estate, that I am authorized to receive tax information regarding the estate, and I am (mark an Xin all that apply): an attorney a certified public accountant an enrolled agent | | | a public accountant enrolled with the NYS Education Department | | | | --- | --- | --- | --- | --- | | Signature of attorney or authorized representative | | | Date | Email address of attorney | Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Furthermore, I/we, as executor(s) for this estate, authorize the person, if any, named as my/our representative on this return to receive confidential tax information regarding this estate. | Signature of executor | | Date | Signature of co‑executor | | | | Date | | --- | --- | --- | --- | --- | --- | --- |

FAQs

Who can use Form ET-30 to request an estate tax lien release?

Use ET-30 when you are the appointed executor or administrator of the estate, or the duly authorized representative of the executor, and fewer than nine months have passed since the date of death.

What attachments are required to obtain a release of an estate tax lien?

Submit completed Form(s) ET-117 as applicable, Letters Testamentary or Letters of Administration (unless previously submitted), and a copy of the death certificate.

Is a release of lien required when the real property was held jointly by the decedent and surviving spouse?

No. A release of lien is not required when real property was held jointly by the decedent and surviving spouse as the only joint tenants, and there is no fee for a release of lien.

Sep 19, 2026

Upload by Caleb Sterling