If you have an estate proceeding pending in a New York Surrogate's Court, you may request a Waiver of Citation and Consent from the New York State Tax Department.
A Waiver of Citation and Consent is a document that allows a Surrogate's Court proceeding to continue without the issuance of a citation to the Tax Department.
A citation is a notice issued to a creditor of the decedent which provides the creditor with time to challenge a taxpayer's petition.
The Tax Department’s Waiver of Citation and Consent Unit in the Estate Tax Audit group handles all requests for a Waiver of Citation and Consent. To request a Waiver of Citation and Consent from the Tax Department for any estate tax matter pending before a Surrogate's Court, you must mail the appropriate documents and information, as described below, to the Waiver of Citation and Consent Unit (see step 3).
The turnaround time for issuing a waiver is approximately four weeks.
Note: To transfer real property from a decedent's estate, you must request a release of lien by completing Form ET-117, Release of Lien of Estate Tax, and mailing it to the address on the form. Do not submit requests for a release of lien to the Waiver of Citation and Consent Unit.
Use the chart below to determine the documents required for each type of petition.
compromises or settlements (for example, wrongful death, personal injury, and so on)
sale of real property
To avoid delay, send all the required documentation. If a citation is being served on the Tax Department, send the required documents noted above with the citation. If you do not provide the paperwork listed above with your citation, we may file an objection on the grounds of Missing Paperwork.
Send a copy of the petition. The first page of the correct document will most often state Petition on the top right, rather than Account, Affirmation, or some other title. The Petition must clearly state what you are seeking from the Surrogate's Court.
Send the petition for the current proceeding. For example, if you are requesting a waiver in a wrongful death matter, please do not send the previously filed probate or administration petition.
Send photocopies of all forms, except Form ET-20. A copy of the proposed petition is fine in all cases. We do not need a copy signed by a judge or clerk. The petition must clearly state what we’re agreeing to.
Send three stipulations reserving domicile (Form ET-20, Stipulation Reserving Domicile)—all three must have original signatures (no copies). Note: When there is no lawyer representing the estate, the person who is seeking to be the executor in New York (or administrator, if no executor was named in the will) must complete and sign each Form ET-20.
Do not include additional documents (such as police reports, affidavits, and previous proceedings) unless you are specifically requested to.
Do not send a waiver. You do not need to prepare your own waiver, and we do not accept or sign waivers sent to us. If we approve your application, our system will generate a waiver.
Submit multiple proceedings separately. If you are submitting more than one proceeding at a time (such as two decedents or separate defendants), send them in separate envelopes, or clearly divide them in a single envelope with paper or binder clips. Otherwise, we may inadvertently treat the petitions as a single submission, and you may not receive all the waivers you require.
If the decedent was legally domiciled in New York State at the time of death, do not include Form ET-20, Stipulation Reserving Domicile, and Form ET-141, New York State Tax Domicile Affidavit. You must include the domicile information on the petition.
Send paperwork for a release of lien separately. If you are also requesting a release of lien, you must send that paperwork separately and to the correct address. The Waiver of Citation and Consent Unit cannot process a release of lien. To learn how to submit your request, see Release of estate tax lien.
NYS TAX DEPARTMENT
TDAB/ESTATE TAX AUDIT
WAIVER OF CITATION UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-2994
Private delivery companies cannot deliver to PO Box addresses. If you will be using a private delivery service, and the mailing address listed in the instructions for your form is a PO Box, use the following address instead:
NYS TAX DEPARTMENT
TDAB/ESTATE TAX AUDIT
WAIVER OF CITATION UNIT
90 COHOES AVE
GREEN ISLAND NY 12183
For more information, see Publication 55, Designated Private Delivery Services.
Call the Waiver of Citation and Consent Unit voicemail at 518-591-3049 for instructions or updates on the status of your request. Our goal is to respond to all inquiries within one business day. We can also be reached with questions at TDAB.WOC@tax.ny.gov, however we cannot accept waiver requests or submissions at this address.