N.Y. Tax Law § 977: Requirements concerning returns, notices, records and statements

§ 977. Requirements concerning returns, notices, records and

statements. (a) General. The commissioner of taxation and finance may

prescribe regulations as to the keeping of records, the content and form

of returns, statements or other documents, and the filing of copies of

federal estate tax returns and determinations. The commissioner may

require any executor or other person, by regulation, instruction or

notice served upon such person, to make such returns or documents,

render such statements, or keep such records as the commissioner may

deem sufficient to show whether or not such executor or other person is

liable under this article for tax.

(b) Federal return. (1) If a federal estate tax return is required for

federal estate tax purposes, a copy thereof, together with such summary

and additional information as the commissioner of taxation and finance

may prescribe, shall be filed with the return of tax under this article.

For the purposes of this article, the phrase "return, statement or

other document" shall include a copy of the federal estate tax return,

document or statement.

(2) If a federal estate tax return is not required for federal estate

tax purposes, the return of tax under this article shall include such

schedules and information as the commissioner of taxation and finance

shall prescribe.

(c) Identifying numbers. (1) When required by the commissioner of

taxation and finance:

(A) Inclusion in returns. Any person required under the authority of

this article to make a return, statement, or other document, or copies

thereof, shall include in such return, statement, or other document, or

copies thereof, such identifying number as may be prescribed for

securing proper identification of such person, or of the decedent.

(B) Furnishing number to other persons. Any person with respect to

whom a return, statement, or other document, or copy thereof, is

required under the authority of this article to be made by another

person shall furnish to such other person such identifying number as may

be prescribed for securing his proper identification.

(C) Furnishing number of another person. Any person required under the

authority of this article to make a return, statement, or other

document, or copy thereof, with respect to another person, shall request

from such other person, and shall include in any such return, statement,

or other document, or copy thereof, such identifying number as may be

prescribed for securing proper identification of such other person.

(2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph

(1) of this subsection, a return, statement, or other document, or

copies thereof, of an estate, with respect to its liability for tax,

shall be considered as a return, statement, or other document, or copies

thereof, with respect to each beneficiary of such estate under this

article.

(3) Requirement of information. For purposes of this subsection, the

commissioner of taxation and finance is authorized to require such

information as may be necessary to assign an identifying number to any

person or estate.

(4) Use of social security account number. The social security account

number issued to an individual may, except as otherwise specified by the

commissioner of taxation and finance, be used as the identifying number

for such individual for purposes of this title.

(d) Notice of qualification as executor. Every executor shall give

notice of his qualifications as such to the commissioner of taxation and

finance in such manner and at such time as may be required by the

commissioner. The commissioner may provide such exemptions from the

requirements of this section as he deems proper.