Using sensors to detect current or voltage of motors is disadvantaged because motor is exposed to vibration, impacts, corrosion, high temperature and humidity in the machinery structure like HEV. In the case of IPMSM, position information is included not only in the flux or EMF term but also in the rotator inductance because of its saliency. To solve this problem, a new mathematical model of IPMSMs on fixed frame is proposed and an extended EMF includiing rotating position information is defined to estimate extended EMF. A strong low-pass filter through the variable cut-off frequency using velocity function was proposed. This makes it is possible to estimate extended EMF by least order disturbance observer. The proposed method was proved through the experiment.