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 03                                                                                                                                                                                                                                                                                                          03 
 04               DELAWARE                                                                                                                                                                                                  Page 1                                                                           04 
 05                                                                                                                                                                                                                                                                                                          05 
 06               FORM 900-NR                                                                                                                                                       Estate Tax Returns for Estates                                                                                           06 
 07                                                                                                                                                                                 of Non-Resident Decedents                                                                                                07 
 08               *DF30716019999*                                                                                                                                                                   Dying in 2016                                                                                            08 
 09                                                         DF30716019999                                                                                                                                                                                                                                    09 
                                                                                                                                                                                                    Rev. Code 0003-01
 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                                                                                                                                                                                                                                                                                                          24 
            Decedent’s                                                                                                                                       Personal Representative’s Phone Number:
 25         Social Security Number:                                                                                                                                                                                                                                                                          25 
 26                                                                                                                                                                                                                                                                                                          26 
 27         County in which Delaware real estate located:                                                                                                    Date Letter Granted:                                                                                                                            27 
 28                                                                                                                                                                                                                                                                                                          28 
 29                                                                                                                                                                                                                                                                                                          29 
 30         SECTIONB: StateEstateTax                                                                                                                                                                                                                                                                         30 
 31                                                                                                                                                                                                                                                                                                          31 
 32         1.    Federal Taxable Estate (2016 Federal Form 706, line 3a )                                                                                                                                                                                                                                   32 
 33                                                                                                                                                                                                                                                                                                          33 
 34         2. Adjustments per 30 Del. C. §1501(4):                                                                                                                                                                                                                                                          34 
 35                                                                                                                                                                                                                                                                                                          35 
 36               a) QTIP property excluded from Federal Return                                                                                                                                                                                                                                              36 
 37               b) Non-taxable farmland                                                                                                                                                                                                                                                                    37 
 38               c) QTIP propertyleft to surviving spouse                                                                                                                                                                                                                                                   38 
 39                                                                                                                                                                                                                                                                                                          39 
 40         3. Delaware Estate (line 1 plus line 2a less lines 2b and 2c)                                                                                                                                                                                                                                    40 
 41                                                                                                                                                                                                                                                                                                          41 
 42         4. Applicable exclusion                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                                                                                                                          43 
 44               a) Basic applicable exclusion (Federal Form 706,line 9a)                                                                                                                                                                                                                                   44 
 45               b) Deceased spousal unused exclusion (Federal Form 706, line 9b)                                                                                                                                                                                                                           45 
 46               c) Applicable exclusion amount (addlines 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                                                                                                                                                                                                                                                                                                          52 
 53  SECTIONC: ProratingPercentage                                                                                                                                                                                                                                                                           53 
 54                                                                                                                                                                                                                                                                                                          54 
 55         7. EnterthevalueofDelawareTaxablePropertyfromForm900-NR, Schedule A,                                                                                                                                                                                                                             55 
 56               Page 4.                                                                                                                                                                                                                                                                                    56 
 57         8. Enterthevalueofthefederaltaxableestatelessthevalueofreal and tangible                                                                                                                                                                                                                         57 
 58               personal property                         notlocatedinany of the States or the District of Columbia                                                                                                                                                                                        58 
 59               from Form 900-NR, 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 
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 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 2                                                                           04 
 05                                                                                                                                                                                                                                                                                                          05 
 06         FORM 900-NR                                                                                                                                                             Estate Tax Returns for Estates                                                                                           06 
 07                                                                                                                                                                                 of Non-Resident Decedents                                                                                                07 
 08         *DF30716029999*                                                                                                                                                                         Dying in 2016                                                                                            08 
 09                                                         DF30716029999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
 12  SECTION D:  Tax Computation                                                                                                                                                                                                                                                                             12 
 13                                                                                                                                                                                                                                                                                                          13 
 14                                                                                                                                                                                                                                                                                                          14 
    10. Tax Due (Multiply Line 6 by Line 9.) 
 15         *See tax computation chart on Page 3.                                                                                                                                                   $                                                                                                        15 
 16                                                                                                                                                                                                                                                                                                          16 
 17 11. Prior payments (explain in an attached statement)                                                                                                                                           $                                                                                                        17 
 18                                                                                                                                                                                                                                                                                                          18 
 19                                                                                                                                                                                                                                                                                                          19 
    12. Balance due (or overpayment) (subtract line 11 from line 10)                                                                                                                                $
 20                                                                                                                                                                                                                                                                                                          20 
 21                                                                                                                                                                                                                                                                                                          21 
 22         SECTION E:  SIGNATURE OF PERSONAL REPRESENTATIVE / PREPARER                                                                                                                                                                                                                                      22 
 23                                                                                                                                                                                                                                                                                                          23 
 24 Signature of Preparer:                                                                                                                                                                            Date:                                                                                                  24 
 25                                                                                                                                                                                                                                                                                                          25 
 26 Street Address:                                                                                                                                                                                                                                                                                          26 
 27                                                                                                                                                                                                                                                                                                          27 
 28 City:                                                                                                                                                  State:                                     Zip Code:                                                                                              28 
 29                                                                                                                                                                                                                                                                                                          29 
 30 Phone:                                                                                                                                                                                                                                                                                                   30 
 31                                                                                                                                                                                                                                                                                                          31 
    Underpenaltiesofperjury,IdeclarethatIhaveexaminedthisreturn,includingattachmentsandaccompanyingschedulesand
 32                                                                                                                                                                                                                                                                                                          32 
    statements,andbelieveitistrue,correctandcomplete.
 33                                                                                                                                                                                                                                                                                                          33 
 34 Signature of Personal Representative:                                                                                                                                                             Date:                                                                                                  34 
 35                                                                                                                                                                                                                                                                                                          35 
 36 Signature of Personal Representative:                                                                                                                                                             Date:                                                                                                  36 
 37                                                                                                                                                                                                                                                                                                          37 
 38 Attachments:  If you completed Lines 7 through 9, attach Schedules A and B, a copy of the United States Estate Tax Return, and                                                                                                                                                                           38 
 39 copies of estate, inheritance, legacy or succession taxes from another state or the District of Columbia.                                                                                                                                                                                                39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                                                                                                                                                                                                                          41 
 42 MAKE CHECK PAYABLE AND MAIL TO:                                                                         DELAWARE DIVISION OF REVENUE                                                                                                                                                                     42 
 43                                                                                                         P. O. BOX 2044                                                                                                                                                                                   43 
 44                                                                                                         WILMINGTON, DE 19899-2044                                                                                                                                                                        44 
    When to File
 45                                                                                                                                                                                                                                                                                                          45 
 46 The return is due within 9 months after the date of the decedent's death. Interest starts to accrue 9 months after the date of death                                                                                                                                                                     46 
 47 of the decedent at ½% per month.                                                                                                                                                                                                                                                                         47 
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                                                                                                                                                                                                                                                                          49 
 50 Extension                                                                                                                                                                                                                                                                                                50 
 51 The Secretary of Finance or his delegate, upon written request, may extend the time for the filing of the return, and may extend                                                                                                                                                                         51 
 52 the time for payment of the tax for a reasonable period from the due date. If time for filing the federal Estate Tax Return of the                                                                                                                                                                       52 
 53 decedent is extended, the time for filing the Delaware Estate Tax Return shall be automatically extended for a like period,                                                                                                                                                                              53 
 54 provided an executed copy of such extension grant is furnished to the Division of Revenue before or with the filing of the return.                                                                                                                                                                       54 
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 63         (Revised 07/2016)                                                                                                                              2                                                                                                                                                 63 
 64                                                                                                                                                                                                                                                                                                          64 
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 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 3                                                                           04 
 05                                                                                                                                                                                                                                                                                                          05 
 06         FORM 900-NR                                                                                                                                                             Estate Tax Returns for Estates                                                                                           06 
 07                                                                                                                                                                                 of Non-Resident Decedents                                                                                                07 
 08         *DF30716039999*                                                                                                                                                                         Dying in 2016                                                                                            08 
 09                                                         DF30716039999                                                                                                                                                                                                                                    09 
                                                                                                                                                                                                    Rev. Code 0003-01
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
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 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 
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 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 4                                                                           04 
 05                                                                                                                                                                                                                                                                                                          05 
 06         FORM 900-NR                                                                                                                                                             Estate Tax Returns for Estates                                                                                           06 
 07                                                                                                                                                                                 of Non-Resident Decedents                                                                                                07 
 08         *DF30716049999*                                                                                                                                                                         Dying in 2016                                                                                            08 
 09                                                         DF30716049999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
                                                                                                                                    SCHEDULEA
 12                                                                                                                                                                                                                                                                                                          12 
 13 WHO SHOULD USE SCHEDULE A: Schedule A is used to complete Delaware Form 900-NR, Estate Tax Return for Non-Resi-  13 
 14 dent Decedents for the estate of a Delcendent who was a non-resident of Delaware at the time of death.                                                                                                                                                                                                   14 
 15                                                                                                                                                                                                                                                                                                          15 
 16 PURPOSE OF SCHEDULE A: Use Schedule A to calculate the value of Delaware Taxable Tangible Property for Line 7 of the  16 
 17 Delaware Estate Tax Return. This is the numerator of the proration percentage at Line 9 of the return. The proration percentage  17 
 18 is necessary to calculate the correct amount of the Delaware estate tax due by non-residents of Delaware.                                                                                                                                                                                                18 
 19                                                                                                                                                                                                                                                                                                          19 
 20 DELAWARE TAXABLE TANGIBLE PROPERTY:  Delaware Taxable Tangible Property is the value of real property and tangible  20 
 21 personal property which is included in the gross estate for federal estate tax purposes and located in Delaware at the time of the  21 
 22 Decedent’s death, less the amount of deductions permitted on the federal estate tax return which are attributed to the Delaware  22 
 23 property. Schedule A is completed using information taken from the Schedules attached to the federal estate tax return, Form 706.  23 
 24 Attach Schedule A to the Delaware Estate Tax Return, Form 900-NR.                                                                                                                                                                                                                                        24 
 25                                                                                                                                                                                                                                                                                                          25 
 26                                                                                                                                                                                                                                                                                                          26 
 27 1.                                                                              Delaware Real Propert                           y to the extent includedon Form706, Schedules A, E, F, G, and/or H. 27 
 28                                                                                                                                                                                                                                                                                                          28 
 29 2.                                                                              Value of qualified conservation easement exclusion allowed for Delaware                                                                                                                                                  29 
 30                                                                                 property.  Form 706, Schedule U.                                                                                                                                                                                         30 
 31                                                                                                                                                                                                                                                                                                          31 
 32 3.                                                                              Subtract (2) from (1).                                                                                                                                                                                                   32 
 33                                                                                                                                                                                                                                                                                                          33 
 34 4.                                                                              Tangible personal property located in Delaware. Form 706, Schedules E, F, G, and/or H.                                                                                                                                   34 
 35                                                                                                                                                                                                                                                                                                          35 
 36 5.                                                                              Add (3) and (4).                                                                                                                                                                                                         36 
 37                                                                                                                                                                                                                                                                                                          37 
 38 6.                                                                              Cost of administering estate in Delaware.  Form 706, Schedule J.                                                                                                                                                         38 
 39                                                                                                                                                                                                                                                                                                          39 
 40 7.                                                                              Mortgages and liens on Delaware property.  Form 706, Schedule K.                                                                                                                                                         40 
 41                                                                                                                                                                                                                                                                                                          41 
 42                                                                                 Net losses on Delaware real and tangible personal property during estate administration.                                                                                                                                 42 
 43 8.                                                                              Form 706, Schedule L.                                                                                                                                                                                                    43 
 44                                                                                                                                                                                                                                                                                                          44 
 45                                                                                 Expenses incurred in administering Delaware real and tangible personal property not subject                                                                                                                              45 
 46 9.                                                                              to claims. Form 706, Schedule L.                                                                                                                                                                                         46 
 47                                                                                                                                                                                                                                                                                                          47 
                                                                                    Bequests, etc., to Surviving Spouse from Delaware real and tangible personal property. 
 48 10.                                                                             Form 706, Schedule M.                                                                                                                                                                                                    48 
 49                                                                                                                                                                                                                                                                                                          49 
 50 11.                                                                             Charitable, Public and Similar Gifts and Bequests paid from Delaware                                                                                                                                                     50 
 51                                                                                 tangible property. Form 706, Schedule O.                                                                                                                                                                                 51 
 52                                                                                                                                                                                                                                                                                                          52 
 53 12.                                                                             Add Lines (6) through (11).                                                                                                                                                                                              53 
 54                                                                                                                                                                                                                                                                                                          54 
 55 13.                                                                             Subtract line (12) from line (5). Form 900-NR, Line 7.                                                                                                                                                                   55 
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 03                                                                                                                                                                                                                                                                                                          03 
 04         DELAWARE                                                                                                                                                                                                        Page 5                                                                           04 
 05                                                                                                                                                                                                                                                                                                          05 
 06         FORM 900-NR                                                                                                                                                             Estate Tax Returns for Estates                                                                                           06 
 07                                                                                                                                                                                 of Non-Resident Decedents                                                                                                07 
                                                                                                                                                                                                    Dying in 2016 
 08         *DF30716059999*                                                                                                                                                                                                                                                                                  08 
 09                                                         DF30716059999                                                                                                                           Rev. Code 0003-01                                                                                        09 
 10                                                                                                                                                                                                                                                                                                          10 
 11                                                                                                                                                                                                                                                                                                          11 
 12                                                                                                                                 SCHEDULE B                                                                                                                                                               12 
 13         WHO SHOULD USE SCHEDULE B:  Schedule B is used only for the estate of a Decedent who was a non-resident of                                                                                                                                                                                       13 
 14         Delaware at the time of death.                                                                                                                                                                                                                                                                   14 
 15                                                                                                                                                                                                                                                                                                          15 
 16         PURPOSE OF SCHEDULE B: Use Schedule B to calculate the value of “federal taxable estate, less the value of real and                                                                                                                                                                              16 
 17         tangible personal property not located in any of the fifty States and the District of Columbia” for Line 8 of the Delaware Estate                                                                                                                                                                17 
 18         Tax Return.  This is the denominator of the proration percentage at Line 9.                                                                                                                                                                                                                      18 
 19                                                                                                                                                                                                                                                                                                          19 
 20         ATTACHMENTS: Attach to Schedule B a copy of each of the schedules from federal Form 706 listing real or tangible                                                                                                                                                                                 20 
 21         personal property located outside the United States and the District of Columbia which was included in Line 1 of the federal                                                                                                                                                                     21 
 22         estate tax return, Form 706, and on each schedule indicate the item and value of or amount of such property.                                                                                                                                                                                     22 
 23                                                                                                                                                                                                                                                                                                          23 
 24         Attach Schedule B to the Delaware Estate Tax Return, Form 900-NR.                                                                                                                                                                                                                                24 
 25                                                                                                                                                                                                                                                                                                          25 
 26                                                                                                                                                                                                                                                                                                          26 
 27                                                                                                                                                                                                                                                                                                          27 
 28 1.                                                                              Enter value of taxable estate from Line 3a of Federal Form 706.                                                                                                                                                          28 
 29                                                                                                                                                                                                                                                                                                          29 
 30 2.                                                                              Enter the gross value of real or tangible personal property located outside of the fifty states                                                                                                                          30 
 31                                                                                 and the District of Columbia that was included in Line 3a of Federal Form 706.                                                                                                                                           31 
 32                                                                                                                                                                                                                                                                                                          32 
 33 3.                                                                              Enter the amount of mortgages and liens on the value of real and tangible personal                                                                                                                                       33 
 34                                                                                 property listed at Line (2).                                                                                                                                                                                             34 
 35                                                                                                                                                                                                                                                                                                          35 
 36 4.                                                                              Enter the expenses of administering property listed at Line (2).                                                                                                                                                         36 
 37                                                                                                                                                                                                                                                                                                          37 
 38 5.                                                                              Add Lines 3 and 4.                                                                                                                                                                                                       38 
 39                                                                                                                                                                                                                                                                                                          39 
 40 6.                                                                              Subtract Line (5) from Line (2).                                                                                                                                                                                         40 
 41                                                                                                                                                                                                                                                                                                          41 
 42 7.                                                                              Subtract Line (6) from Line (1) and enter on Line 8 of the Delaware Estate Tax                                                                                                                                           42 
 43                                                                                 Return, Form 900-NR.                                                                                                                                                                                                     43 
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 62                                                                                                                                                                                                                                                                                                          62 
 63                                 (Revised 07/2016)                                                                                                      5                                                                                                                                                 63 
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