PDF document
- 1 -
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04               DELAWARE                                                                                                                                                                                                  Page 1                                                                           04 
 05               FORM 900-R                                                                                                                                                        Estate Tax Returns for Estates                                                                                           05 
 06                                                                                                                                                                                                                                                                                                          06 
                                                                                                                                                                                                    of Resident Decedents                                                                                    07 
 07 
 08               *DF30616019999*                                                                                                                                                                   Dying in 2016                                                                                            08 
 09                                                         DF30616019999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11 DateofDeath:                                                                                                                                                                                                                                                                                             11 
 12                                                                                                                                                                                                                                                                                                          12 
 13 SECTIONA:                       DecedentInformation(PrintorType):                                                                                                                                                                                                                                        13 
 14         NameofDecedent:                                                                                                                                  Names of Personal Representative:                                                                                                               14 
 15                                                                                                                                                                                                                                                                                                          15 
 16                                                                                                                                                                                                                                                                                                          16 
 17         AddressofDecedent:                                                                                                                               AddressofPersonalRepresentative:                                                                                                                17 
 18                                                                                                                                                                                                                                                                                                          18 
 19                                                                                                                                                                                                                                                                                                          19 
 20         City:                                                                                                                                            City:                                                                                                                                           20 
 21                                                                                                                                                                                                                                                                                                          21 
 22         State/Zip Code:                                                                                                                                  State/Zip Code:                                                                                                                                 22 
 23                                                                                                                                                                                                                                                                                                          23 
 24                                                                                                                                                          Personal Representative’s Phone Number:                                                                                                         24 
 25         Decedent’s                                                                                                                                                                                                                                                                                       25 
            Social Security Number:
 26                                                                                                                                                                                                                                                                                                          26 
 27         County in which Delaware real estate located:                                                                                                    Date Letter Granted:                                                                                                                            27 
 28                                                                                                                                                                                                                                                                                                          28 
 29                                                                                                                                                                                                                                                                                                          29 
 30         SECTIONB:  StateEstateTax                                                                                                                                                                                                                                                                        30 
 31                                                                                                                                                                                                                                                                                                          31 
            1.    Federal Taxable Estate (2016 Federal Form 706, line 3a )                                                                                                                                                                                                                                   32 
 32 
 33                                                                                                                                                                                                                                                                                                          33 
            2. Adjustments per 30 Del. C. §1501(4):
 34                                                                                                                                                                                                                                                                                                          34 
 35                                                                                                                                                                                                                                                                                                          35 
                  a)   QTIP property excluded from Federal Return
 36                                                                                                                                                                                                                                                                                                          36 
                  b) Non-taxable farmland                                                                                                                                                                                                                                                                    37 
 37 
 38               c)   QTIP property left to surviving spouse                                                                                                                                                                                                                                                38 
 39                                                                                                                                                                                                                                                                                                          39 
 40         3. Delaware Estate (line 1 plus line 2a less lines 2b and 2c)                                                                                                                                                                                                                                    40 
 41                                                                                                                                                                                                                                                                                                          41 
            4.  Applicable exclusion
 42                                                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                                                                                                                          43 
                  a) Basic applicable exclusion(Federal Form 706, line 9a)
 44                                                                                                                                                                                                                                                                                                          44 
 45               b) Deceased spousal unused exclusion(Federal Form 706, line 9b)                                                                                                                                                                                                                            45 
 46               c) Applicable exclusion amount (add lines 4a and 4b)                                                                                                                                                                                                                                       46 
 47                                                                                                                                                                                                                                                                                                          47 
 48         5. Delaware Taxable Estate (line 3 less line 4c)                                                                                                                                                                                                                                                 48 
 49                                                                                                                                                                                                                                                                                                          49 
 50         6. Delaware Estate Tax (per Table A, page 3)                                                                                                                                                                                                                                                     50 
 51                                                                                                                                                                                                                                                                                                          51 
 52  SECTIONC:                      ProratingPercentage                                                                                                                                                                                                                                                      52 
 53         If decedent was a Delaware resident with no real or tangible personal property located outside of Delaware, skip Lines 7                                                                                                                                                                         53 
 54         through 13 and enter amount from Line 6 on Line 14. This is your tax.                                                                                                                                                                                                                            54 
 55         7. EnterthevalueofDelawareTaxablePropertyfromForm900-R, Schedule A,                                                                                                                                                                                                                              55 
 56               Page 4. (Ifzero,skiptoLine14.)                                                                                                                                                                                                                                                             56 
 57         8. Enterthevalueofthefederaltaxableestatelessthevalueof real and tangible                                                                                                                                                                                                                        57 
 58               personal property                         notlocatedinany of the States or the District of Columbia                                                                                                                                                                                        58 
 59               from Form 900R, Schedule B, Page 5.                                                                                                                                                                                                                                                        59 
 60         9. Divide Line 7 by Line 8 - carry to 4 decimal places.                                                                                                                                                                         . _____|_____|_____|_____                                        60 
 61                                                                                                                                                                                                                                                                                                          61 
 62                                                                                                                                                                                                                                                                                                          62 
 63               (Revised 07/2016)                                                                                                                        1                                                                                                                                                 63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 



- 2 -
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 2                                                                           04 
 05         FORM 900-R                                                                                                                                                              Estate Tax Returns for Estates                                                                                           05 
 06                                                                                                                                                                                                                                                                                                          06 
                                                                                                                                                                                                    of Resident Decedents                                                                                    07 
 07 
 08 *DF30616029999*                                                                                                                                                                                 Dying in 2016                                                                                            08 
 09                                 DF30616029999                                                                                                                                                   Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
 12  SECTIOND: TaxComputation                                                                                                                                                                                                                                                                                12 
 13                                                                                                                                                                                                                                                                                                          13 
 14 10. MultiplyLine6byLine9:                                                                                                                                                                                                                                                                                14 
 15                                                                                                                                                                                                                                                                                                          15 
 16 11. SubtractLine10fromLine6:                                                                                                                                                                                                                                                                             16 
 17                                                                                                                                                                                                                                                                                                          17 
 18 12. Enteramountofinheritance, estate, legacy, or succession taxes paid                                                                                                                                                                                                                                   18 
 19         to any other state:                                                                                                                                                                                                                                                                              19 
 20 13. EnterthesmallerofLine11orLine12:                                                                                                                                                                                                                                                                     20 
 21                                                                                                                                                                                                                                                                                                          21 
 22 14. TaxDue. (SubtractLine13fromLine6.):                                                                                                                                                                                                                                                                  22 
 23                                                                                                                                                                                                                                                                                                          23 
 24 15. Prior payments (explain in an attached statement)                                                                                                                                                                                                                                                    24 
 25                                                                                                                                                                                                                                                                                                          25 
 26 16. Balance due (or overpayment) (subtract line 15 from line 14)                                                                                                                                                                                                                                         26 
 27                                                                                                                                                                                                                                                                                                          27 
 28                                                                                                                                                                                                                                                                                                          28 
 29         SECTIONE: SIGNATUREOFPERSONALREPRESENTATIVE/PREPARER                                                                                                                                                                                                                                             29 
 30                                                                                                                                                                                                                                                                                                          30 
 31 Signature of Preparer:                                                                                                                                                                          Date:                                                                                                    31 
 32                                                                                                                                                                                                                                                                                                          32 
 33 Street Address:                                                                                                                                                                                                                                                                                          33 
 34                                                                                                                                                                                                                                                                                                          34 
 35 City:                                                                                                                                                  State:                                     Zip Code:                                                                                              35 
 36                                                                                                                                                                                                                                                                                                          36 
 37 Phone:                                                                                                                                                                                                                                                                                                   37 
 38                                                                                                                                                                                                                                                                                                          38 
    Underpenaltiesofperjury,IdeclarethatIhaveexaminedthisreturn,includingattachmentsandaccompanyingschedulesand
 39                                                                                                                                                                                                                                                                                                          39 
    statements,andbelieveitistrue,correctandcomplete.
 40                                                                                                                                                                                                                                                                                                          40 
 41 Signature of Personal Representative:                                                                                                                                                           Date:                                                                                                    41 
 42                                                                                                                                                                                                                                                                                                          42 
 43 Signature of Personal Representative:                                                                                                                                                           Date:                                                                                                    43 
 44                                                                                                                                                                                                                                                                                                          44 
 45                                                                                                                                                                                                                                                                                                          45 
    Attachments:  If you completed Lines 7 through 13, attach Schedules A and B, a copy ofthe United States Estate Tax Return,
 46                                                                                                                                                                                                                                                                                                          46 
    and copiesofestate,inheritance,legacyorsuccessiontaxesfromanotherstateortheDistrictofColumbia.
 47                                                                                                                                                                                                                                                                                                          47 
 48                                                                                                                                                                                                                                                                                                          48 
    MAKECHECKPAYABLEANDMAILTO:                                                                              DELAWAREDIVISIONOFREVENUE
 49                                                                                                                                                                                                                                                                                                          49 
                                                                                                            P.O.BOX2044
 50                                                                                                                                                                                                                                                                                                          50 
                                                                                                            WILMINGTON, DE 19899-2044
 51                                                                                                                                                                                                                                                                                                          51 
 52 When to File                                                                                                                                                                                                                                                                                             52 
 53 Thereturnisduewithin9monthsafterthedateofthedecedent'sdeath.Intereststartstoaccrue9monthsafterthedateofdeath                                                                                                                                                                                             53 
 54 ofthedecedentat½%permonth.                                                                                                                                                                                                                                                                               54 
 55                                                                                                                                                                                                                                                                                                          55 
 56 Extension                                                                                                                                                                                                                                                                                                56 
 57 TheSecretaryofFinanceorhisdelegate,uponwrittenrequest,mayextendthetimeforthefilingofthereturn,andmayextend                                                                                                                                                                                               57 
 58 thetimefor payment of thetax fora reasonable period from thedue date. If timeforfiling thefederal EstateTax Return of the                                                                                                                                                                                58 
 59 decedentisextended, thetimeforfilingtheDelawareEstateTax Return shall be automatically extended for a like period,                                                                                                                                                                                       59 
 60 provided an executedcopyofsuchextensiongrantisfurnishedtotheDivisionofRevenuebeforeorwiththefilingofthereturn.                                                                                                                                                                                           60 
 61                                                                                                                                                                                                                                                                                                          61 
 62                                                                                                                                                                                                                                                                                                          62 
 63                                 (Revised 07/2016)                                                                                                      2                                                                                                                                                 63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 



- 3 -
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 3                                                                           04 
 05         FORM 900-R                                                                                                                                                              Estate Tax Returns for Estates                                                                                           05 
 06                                                                                                                                                                                                                                                                                                          06 
                                                                                                                                                                                                    of Resident Decedents                                                                                    07 
 07 
 08         *DF30616039999*                                                                                                                                                                         Dying in 2016                                                                                            08 
 09                                                         DF30616039999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
 12                                                                                                                                                                                                                                                                                                          12 
 13                                                                                                                                                                                                                                                                                                          13 
 14                                                                                                                                                                                                                                                                                                          14 
 15                                                                                                                                                                                                                                                                                                          15 
 16                                                                                 Table A – Computation for Delaware Estate Tax                                                                                                                                                                            16 
 17                                                                                                                                                                                                                                                                                                          17 
 18                                                                                                                                                                                                                                                                                                          18 
 19         (1)                     (2)                                                         (3)                                 (4)                      (1)                                    (2)                                     (3)                                     (4)                      19 
 20         Adjusted                Adjusted                                        Tax on                  Rate of tax                                      Adjusted                               Adjusted                                Tax on                  Rate of tax                              20 
 21 taxable estate taxable estate                                                   amount in               on excess                                        taxable estate                         taxable estate                          amount in                               on excess                21 
 22         equal to or             less than ---                                   Column (1)              over amount                                      equal to or                            less than ---                           Column (1)              over amount                              22 
 23 more than ---                                                                                           in Column (1)                                    more than ---                                                                                          in Column (1)                            23 
 24                                                                                                                                                                                                                                                                                                          24 
 25         0                       40,000                                                      0           (Percent) None                                   2,040,000                              2,540,000                               106,800                                 8.0                      25 
 26         40,000                  90,000                                                      0                                   0.8                      2,540,000                              3,040,000                               146,800                                 8.8                      26 
 27         90,000                  140,000                                         400                                             1.6                      3,040,000                              3,540,000                               190,800                                 9.6                      27 
 28                                                                                                                                                                                                                                                                                                          28 
            140,000                 240,000                                         1,200                                           2.4                      3,540,000                              4,040,000                               238,800                                 10.4
 29                                                                                                                                                                                                                                                                                                          29 
 30         240,000                 440,000                                         3,600                                           3.2                      4,040,000                              5,040,000                               290,800                                 11.2                     30 
 31                                                                                                                                                                                                                                                                                                          31 
 32         440,000                 640,000                                         10,000                                          4.0                      5,040,000                              6,040,000                               402,800                                 12.0                     32 
 33         640,000                 840,000                                         18,000                                          4.8                      6,040,000                              7,040,000                               522,800                                 12.8                     33 
 34                                                                                                                                                                                                                                                                                                          34 
            840,000                 1,040,000                                       27,600                                          5.6                      7,040,000                              8,040,000                               650,800                                 13.6
 35                                                                                                                                                                                                                                                                                                          35 
 36 1,040,000                       1,540,000                                       38,800                                          6.4                      8,040,000                              9,040,000                               786,800                                 14.4                     36 
 37 1,540,000                       2,040,000                                       70,800                                          7.2                      9,040,000                              10,040,000                              930,800                                 15.2                     37 
 38         -----------             -----------                                     -----------             -----------                                      10,040,000                             -----------                             1,082,800                               16.0                     38 
 39                                                                                                                                                                                                                                                                                                          39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                                                                                                                                                                                                                          41 
 42                                                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                                                                                                                          43 
 44                                                                                                                                                                                                                                                                                                          44 
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                                                                                                                          46 
 47                                                                                                                                                                                                                                                                                                          47 
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                                                                                                                                                                                                                                                                          49 
 50                                                                                                                                                                                                                                                                                                          50 
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                                                                                                                                                                                                                                                                          52 
 53                                                                                                                                                                                                                                                                                                          53 
 54                                                                                                                                                                                                                                                                                                          54 
 55                                                                                                                                                                                                                                                                                                          55 
 56                                                                                                                                                                                                                                                                                                          56 
 57                                                                                                                                                                                                                                                                                                          57 
 58                                                                                                                                                                                                                                                                                                          58 
 59                                                                                                                                                                                                                                                                                                          59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                                                                                                                                                                                                                                                                          61 
 62                                                                                                                                                                                                                                                                                                          62 
 63             (Revised 07/2016)                                                                                                                          3                                                                                                                                                 63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 



- 4 -
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                              03 
 04                                                                                                                                                                                                                                                                                                              04 
 05                                                                                                                                                                                 Estate Tax Returns for Estates                                                                                               05 
 06                                                                                                                                                                                                                                                                                                              06 
                                                                                                                                                                                                    of Resident Decedents                                                                                        07 
 07 
 08         *DF30616049999*                                                                                                                                                                         Dying in 2016                                                                                                08 
 09                                                         DF30616049999                                                                                                                           Rev. Code 0003-01                                                                                            09 
 10                                                                                                                                                                                                                                                                                                              10 
 11                                                                                                                                                                                                                                                                                                              11 
 12                                                                                                                                                                                                                                                                                                              12 
 13                                                                                                                                                                                                                                                                                                              13 
 14                                                                                                                                                                                                                                                                                                              14 
 15                                                                                                                                                                                                                                                                                                              15 
 16                                                                                                                                                                                                                                                                                                              16 
 17                                                                                                                                                                                                                                                                                                              17 
                                                                                                                                                                                                                                                                                                            essary
 18                                                                                                                                                                                                                                                                                                              18 
 19                                                                                                                                                                                                                                                                                                              19 
 20                                                                                                                                                                                                                                                                                                              20 
 21                                                                                                                                                                                                                                                                                                              21 
 22                                                                                                                                                                                                                                                                                                              22 
                                                                                                                                                                                                                                                                                                            ath  23 
 23 
 24                                                                                                                                                                                                                                                                                                              24 
 25                                                                                                                                                                                                                                                                                                              25 
 26                                                                                                                                                                                                                                                                                                              26 
 27                                                                                                                                                                                                                                                                                                              27 
 28                                                                                                                                                                                                                                                                                                              28 
 29                                                                                                                                                                                                                                                                                                              29 
 30                                                                                                                                                                                                                                                                                                              30 
 31                                                                                                                                                                                                                                                                                                              31 
 32                                                                                                                                                                                                                                                                                                              32 
 33                                                                                                                                                                                                                                                                                                              33 
 34                                                                                                                                                                                                                                                                                                              34 
 35                                                                                                                                                                                                                                                                                                              35 
 36                                                                                                                                                                                                                                                                                                              36 
 37                                                                                                                                                                                                                                                                                                              37 
 38                                                                                                                                                                                                                                                                                                              38 
 39                                                                                                                                                                                                                                                                                                              39 
 40                                                                                                                                                                                                                                                                                                              40 
 41                                                                                                                                                                                                                                                                                                              41 
 42                                                                                                                                                                                                                                                                                                              42 
 43                                                                                                                                                                                                                                                                                                              43 
 44                                                                                                                                                                                                                                                                                                              44 
 45                                                                                                                                                                                                                                                                                                              45 
 46                                                                                                                                                                                                                                                                                                              46 
 47                                                                                                                                                                                                                                                                                                              47 
 48                                                                                                                                                                                                                                                                                                              48 
 49                                                                                                                                                                                                                                                                                                              49 
 50                                                                                                                                                                                                                                                                                                              50 
 51                                                                                                                                                                                                                                                                                                              51 
 52                                                                                                                                                                                                                                                                                                              52 
 53                                                                                                                                                                                                                                                                                                              53 
 54                                                                                                                                                                                                                                                                                                              54 
 55                                                                                                                                                                                                                                                                                                              55 
 56                                                                                                                                                                                                                                                                                                              56 
 57                                                                                                                                                                                                                                                                                                              57 
 58                                                                                                                                                                                                                                                                                                              58 
 59                                                                                                                                                                                                                                                                                                              59 
 60                                                                                                                                                                                                                                                                                                              60 
 61                                                                                                                                                                                                                                                                                                              61 
 62                                                                                                                                                                                                                                                                                                              62 
 63         (Revised 07/2016)                                                                                                                                                                                                                                                                                    63 
 64                                                                                                                                                                                                                                                                                                              64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 



- 5 -
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 5                                                                           04 
 05         FORM 900-R                                                                                                                                                              Estate Tax Returns for Estates                                                                                           05 
 06                                                                                                                                                                                                                                                                                                          06 
                                                                                                                                                                                                    of Resident Decedents                                                                                    07 
 07 
 08         *DF30616059999*                                                                                                                                                                         Dying in 2016                                                                                            08 
 09                                                         DF30616059999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                 SCHEDULE B                                                                                                                                                               11 
 12                                                                                                                                                                                                                                                                                                          12 
 13 WHOSHOULDUSESCHEDULEB:  ScheduleBisusedonlyfortheestateofaresidentwhichpaidestate,inheritance,legacy,                                                                                                                                                                                                    13 
 14 or succession taxes to any other State or the District of Columbia.  If this estate paid no estate, inheritance, legacy or succession                                                                                                                                                                    14 
 15 taxes to another state,you may skip Schedule Band Lines 7 through 13 ofForm 900 - R and go directly to Line 14, statement of                                                                                                                                                                             15 
 16 estate tax due.                                                                                                                                                                                                                                                                                          16 
 17                                                                                                                                                                                                                                                                                                          17 
 18 PURPOSE OF SCHEDULE B: Use Schedule B to calculate the value of “federal taxable estate, less the value of real and                                                                                                                                                                                      18 
 19 tangible personal property not located in any of the States or the District of Columbia” for Line 8 of the Delaware EstateTax                                                                                                                                                                            19 
 20 Return. ThisisthedenominatoroftheprorationpercentageatLine9.                                                                                                                                                                                                                                             20 
 21                                                                                                                                                                                                                                                                                                          21 
 22 ATTACHMENTS: AttachtoScheduleBacopyofeachoftheschedulesfromfederalForm706listingrealortangiblepersonal                                                                                                                                                                                                   22 
 23 property located outside the United States and the District of Columbia which was included in Line 1 of the federal estate tax                                                                                                                                                                           23 
 24 return,Form706,andoneachscheduleindicatetheitemandvalueoforamountofsuchproperty.                                                                                                                                                                                                                         24 
 25                                                                                                                                                                                                                                                                                                          25 
 26 AttachScheduleBtotheDelawareEstateTaxReturn,Form900-R.                                                                                                                                                                                                                                                   26 
 27                                                                                                                                                                                                                                                                                                          27 
 28                                                                                                                                                                                                                                                                                                          28 
 29 1.                                                                              EntervalueoftaxableestatefromLine3aofFederalForm706.                                                                                                                                                                     29 
 30                                                                                                                                                                                                                                                                                                          30 
 31 2.                                                                              Enterthegrossvalueofrealortangiblepersonalpropertylocatedoutsideofthefiftystates                                                                                                                                         31 
 32                                                                                 andtheDistrictofColumbiathatwasincludedinLine3aofFederalForm706.                                                                                                                                                         32 
 33                                                                                                                                                                                                                                                                                                          33 
 34 3.                                                                              Entertheamountofmortgagesandliensonthevalueofrealandtangiblepersonal                                                                                                                                                     34 
 35                                                                                 propertylistedatLine(2).                                                                                                                                                                                                 35 
 36                                                                                                                                                                                                                                                                                                          36 
 37 4.                                                                              EntertheexpensesofadministeringpropertylistedatLine(2).                                                                                                                                                                  37 
 38                                                                                                                                                                                                                                                                                                          38 
 39 5.                                                                              AddLines3and4.                                                                                                                                                                                                           39 
 40                                                                                                                                                                                                                                                                                                          40 
 41 6.                                                                              SubtractLine(5)fromLine(2).                                                                                                                                                                                              41 
 42                                                                                                                                                                                                                                                                                                          42 
 43 7.                                                                              SubtractLine(6)fromLine(1)andenteronLine8oftheDelawareEstateTax                                                                                                                                                          43 
 44                                                                                 Return,Form900-R.                                                                                                                                                                                                        44 
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                                                                                                                          46 
 47                                                                                                                                                                                                                                                                                                          47 
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                                                                                                                                                                                                                                                                          49 
 50                                                                                                                                                                                                                                                                                                          50 
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                                                                                                                                                                                                                                                                          52 
 53                                                                                                                                                                                                                                                                                                          53 
 54                                                                                                                                                                                                                                                                                                          54 
 55                                                                                                                                                                                                                                                                                                          55 
 56                                                                                                                                                                                                                                                                                                          56 
 57                                                                                                                                                                                                                                                                                                          57 
 58                                                                                                                                                                                                                                                                                                          58 
 59                                                                                                                                                                                                                                                                                                          59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                                                                                                                                                                                                                                                                          61 
 62                                                                                                                                                                                                                                                                                                          62 
 63                                 (Revised 07/2016)                                                                                                      5                                                                                                                                                 63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 






PDF file checksum: 2817746817

(Plugin #1/8.13/12.0)