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New York State Department of Taxation and Finance Application for Deferred Payment of Estate Tax When the estate consists largely of an interest in a closely held business ET415 (3/06) For the estate
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Who needs form et-415?
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Form ET-415 is required by individuals who are employed and need to report their income and deductions for tax purposes.
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Self-employed individuals, who have their own businesses or freelance work, may also need to fill out this form.
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Form ET-415 is usually required by the tax authorities in order to assess and calculate an individual's tax liability.
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