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 |
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 |
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 |
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 |
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 |