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TENNESSEE DEPARTMENT OF REVENUE
SHORT FORM INHERITANCE TAX RETURN AMENDED RETURN
INH
302 INSTRUCTIONS
1. GENERAL FILING REQUIREMENT: The Tennessee Inheritance Tax is a tax upon the privilege of receiving property by transfer because of
a decedent's death. The personal representative, or person(s) in possession of property of the decedent is required to file a return of the estate
with the Department of Revenue.
2. FILING THE SHORT FORM: If the gross estate of a resident decedent is less than the single exemption allowed by Tenn. Code .Ann. Section
67-8-316, the representative of the estate may file the Short Form-Inheritance Tax Return. In the case of resident decedent's dying between
January 1, 2006 and December 31, 2012, the allowable exemption is $1,000,000; in 2013, the allowable exemption is $1,250,000; in 2014,
the allowable exemption is $2,000,000; and in 2015, the allowable exemption is $5,000,000. In 2016 and thereafter, no inheritance tax
is imposed.
3. DUE DATE: The return is due nine (9) months after the date of the decedent's death, unless an extension of time is granted by the Department.
4. FILING: Please print in blue or black ink. Mail the return to Tennessee Department of Revenue, Andrew Jackson State Office Building,
500 Deaderick Street, Nashville, TN 37242.
5. FOR ASSISTANCE: Contact Taxpayer Services Division by calling in-state toll free 1-800-342-1003 or (615) 253-0600.
Name of Decedent Last Name: First Name: MI:
Social Security No. Date of Death Age of Decedent County of TN Probate
Did decedent have a will? Yes No (If Yes, attach a copy to the return).
If spouse is deceased, enter Last Name: First Name: Mi: and Date of Death
Personal Representative's Name (executor, etc.) Last Name: First Name: MI:
Address Street: City: State: Zip Code:
Return Preparer: Last Name/Firm: First Name: MI: Phone ( )
Address Street: City State: Zip Code:
Attorney For the Estate Last Name/Firm: First Name: MI: Phone ( )
Address Street: City: State: Zip Code:
Please Complete in Blue or Black Ink
ROUND TO THE NEAREST DOLLAR
DOLLARS CENTS
1. Real Estate (Total from Schedule A, reverse side) ......................................................................................... $_______________________00
2. Personal and Miscellaneous Property (Total from Schedule B, reverse side)................................................ $_______________________00
3. Jointly-Owned Property (Total from Schedule C, reverse side)...................................................................... $_______________________00
4. Transfers during decedent's life (Total from Schedule D, reverse side)......................................................... $_______________________00
5. Total Gross Estate (Add lines 1 through 4) ..................................................................................................... $_______________________00
6. Allowable Exemption........................................................................................................................................ $_______________________00
IF THE GROSS ESTATE (Line 5 above) IS LESS THAN THE EXEMPTION TOTAL (Line 6 above), YOU MAY USE THIS SHORT FORM.
7. TOTAL GROSS ESTATE (from Line 5)........................................................................................................... $_______________________00
8. TOTAL DEDUCTIONS (from Schedule E) ...................................................................................................... $_______________________00
9. NET ESTATE (subtract Line 8 from Line 7) .................................................................................................... $_______________________00
Under penalties of perjury, I declare this report to be true, accurate, and
complete to the best of my knowledge.
FOR OFFICE USE ONLY
Signature of Personal Representative Date Acct. No.
Signature of Preparer Date Date Received
RV-R0001702 INTERNET (2-15)
