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Department of Taxation and Finance

Estate tax memos - 2015 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

View memos from another year:

Estate tax memos - 2015 (TSB-M)
TSB-M-15(4)M Treatment of Certain Deductions for New York State Estate Tax
TSB-M-15(3)M 2015 Legislation Amending the New York State Estate Tax 

Other information