Change of election
Source:
Section 980 — Change of election, https://www.nysenate.gov/legislation/laws/TAX/980 (updated Sep. 22, 2014; accessed Jul. 26, 2025).
971
Estate tax returns 971–A
Additional proceedings in estates of non-domiciliary decedents 972
Time and place for filing returns 973
Signing of returns and other documents 974
Payment of tax 975
Liability for tax 976
Extensions of time 977
Requirements concerning returns, notices, records and statements 978
Compromise agreements in cases of disputed domicile 979
Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu... 979–A
Notification by surrogate to commissioner concerning tax 980
Change of election
Estate tax returns 971–A
Additional proceedings in estates of non-domiciliary decedents 972
Time and place for filing returns 973
Signing of returns and other documents 974
Payment of tax 975
Liability for tax 976
Extensions of time 977
Requirements concerning returns, notices, records and statements 978
Compromise agreements in cases of disputed domicile 979
Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu... 979–A
Notification by surrogate to commissioner concerning tax 980
Change of election
