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ET-141

New York State Estate Tax Domicile Affidavit

Required when the deceased was not a resident of New York. Establishes where they were legally domiciled at the time of death.

Establishing domicile can be more complicated than it sounds.

If the deceased lived in multiple states or split time between New York and elsewhere, proving domicile requires documentation of their intent and ties to a particular state.

When do you need this form?

The deceased lived outside New York but owned property here.

This site provides general information, not legal advice. For legal counsel, consult a licensed attorney. Official forms are maintained by New York State and may change.

Not sure how to fill out this form?

Our team walks families through the entire process — from paperwork to filing with the court.

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