{"jurisdiction": "us-ny", "code": "nycrr", "section": "207.43", "citation": "Uniform Rules § 207.43", "heading": "Filing estate tax return", "text": ["(a) For all persons who die on or after May 26, 1990, for whom an estate tax return is required to be filed pursuant to section 971 of the Tax Law, if a petition for probate or administration was filed with the Surrogate's Court, the person required to file the tax return shall file a copy of the tax return with such Surrogate's Court, pursuant to section 972(c) of the Tax Law, within 10 days of filing the original tax return with the Commissioner of Taxation and Finance; provided, however, this section shall not apply where the decedent died on or after February 1, 2000 and the Surrogate's Court in which the petition for probate or administration was filed has not adopted a rule pursuant to section 972(c) of the Tax Law requiring the filing of a copy of the tax return with such court.", "(b) Failure to file a copy of the estate tax return when required pursuant to this section together with any filing fee required pursuant to law shall authorize the court to compel an accounting pursuant to SCPA 2205 and may constitute grounds for revocation of letters, imposition of a surcharge or disallowance of commissions or legal fees."], "official_source": "https://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court", "from_official_api": true, "plain_english": "This rule requires a **copy of the estate tax return** to be filed with the Surrogate's Court.\n- **(a)** For anyone who died **on or after May 26, 1990** whose estate must file a tax return under **section 971 of the Tax Law**, if a **probate or administration petition** was filed in Surrogate's Court, the person required to file the return **shall file a copy with that court**, under **section 972(c) of the Tax Law**, **within 10 days** of filing the original with the **Commissioner of Taxation and Finance**. ★ This does **not apply** if the decedent died **on or after February 1, 2000** and that Surrogate's Court has **not adopted a rule** under section 972(c) requiring the copy.\n- **(b)** **Failure to file** the copy (with any required **filing fee**) **authorizes the court to compel an accounting** under **SCPA 2205** and **may be grounds for revocation of letters, a surcharge, or disallowance of commissions or legal fees**. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/nycrr/207.43", "publisher": "Elyphived LLC"}