Enlarge image | FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION DP-145 SCHEDULE A - SUMMARY OF ESTATE Schedule A ESTATE OF: LAST NAME FIRST NAME MIDDLE INITIAL DECEDENT'S SSN PART I SUMMARY OF SPECIFIC BEQUESTS VALUE OF ITEMS TO: RELATIONSHIP NON-TAXABLE TAXABLE NAME OF LEGATEE TO DECEDENT ITEM LEGATEES LEGATEES 1 1 $$ 2 2 $$ 3 3 $$ 4 4 $$ 5 5 $$ 6 Total From Supplemental Schedule .................................................................................................... 6 $ $ 7 Total Specific Bequests (Non-Taxable).............................................................................................. 7 $ 8 Total Specific Bequests (Taxable)...................................................................................................... 8 123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567$ PART II SUMMARY OF GIFTS, TRANSFERS, JOINT TENANCIES AND TRUSTS VALUE OF ITEMS TO: NON-TAXABLE TAXABLE RELATIONSHIP LEGATEES OR LEGATEES OR NAME OF LEGATEE TO DECEDENT ITEM JOINT TENANT JOINT TENANT 9 9 $ $ 10 10 $$ 11 11 $ $ 12 12 $ $ 13 13 $ $ 14 Total From Supplemental Schedule ..................................................................................................... 14 $$ 15 Total Gifts, Transfers, Joint Tenancies and Trusts (Non-Taxable)...................................................... 15 $ 16 Total Gifts, Transfers, Joint Tenancies and Trusts (Taxable)............................................................. 16123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567$ PART III SUMMARY OF REST AND RESIDUE COMPLETE THIS PART AFTER YOU HAVE COMPLETED PAGE 2 LINES 1 - 24 % OF AMOUNT TO: RELATIONSHIP REST AND REST AND NON-TAXABLE TAXABLE NAME OF LEGATEE TO DECEDENT RESIDUE RESIDUE LEGATEES LEGATEES 17 17 $ $ 18 18 $$ 19 19 $$ 20 20 $$ 21 21 $$ 22 Total From Supplemental Schedule .................................................................................................... 22 $ $ 23 Total Amount of Rest & Residue (Non-Taxable)................................................................................. 23 $ 24 Total Amount of Rest & Residue (Taxable)......................................................................................... 24123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567123456789012345678901234567$ DP-145 Schedule A 3 Rev. 11/00 |
Enlarge image | FORM NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION DP-145 LEGACY AND SUCCESSION TAX RETURN Schedule A SCHEDULE A - SUMMARY OF ESTATE INSTRUCTIONS Instructions Complete Parts I and II before completing Form DP-145 Legacy and Succession Tax Return Complete Part III after completing page 2 lines 1 - 24 of Form DP-145 Legacy and Succession Tax Return PART I Report all the decedent's non-taxable and taxable specific bequests granted through the Will. To complete this part, list the name of each legatee, the legatee's relationship to the decedent and the item specifically bequeathed to the legatee. SPECIFIC BEQUESTS Refer to the LEGATEE CHECKLIST under the general instructions to determine if the legatee is a taxable or non-taxable legatee. Report in the appropriate column (Non-Taxable Legatee or Taxable Legatee) the fair market value of the bequeathed item as of the date of death. If additional lines are necessary, attach a supplemental schedule using the same format. Enter on line 6 the totals from the supplemental schedule, if applicable. Note: A joint tenant asserting a claim of separate interest in joint ownership property shall provide an affidavit or proof as outlined in Rev. 1303.04 that the property was totally or partially his/her own. Enter on line 7 the total of the "Non-Taxable Legatee" column. Enter on line 8 the total of the "Taxable Legatee" column. PART II Report all gifts, transfers, joint tenancies and trusts as reported on the Form AU-101-B. List the name of each legatee or joint tenant, the GIFTS, relationship to the decedent, the item given, transferred or jointly held. Refer to the LEGATEE CHECKLIST under the general instructions to TRANSFERS, determine if the legatee/joint tenant is a taxable or non-taxable legatee. Report in the appropriate column (Non-Taxable Legatee/Joint Tenant JOINT or Taxable Legatee/Joint Tenant) the fair market value as of the date of death of the gifts, transfers, jointly held property or trusts. If TENANCIES additional lines are necessary, attach a supplemental schedule using the same format. Enter on line 14 the totals from the supplemental AND TRUSTS schedule, if applicable. Enter on line 15 the total of the "Non-Taxable Legatee/Joint Tenant" column. Enter on line 16 the total of the "Taxable Legatee/Joint Tenant" column. PART III Complete lines 1 - 24 on Form DP-145 before completing PART III SUMMARY OF REST Report all the decedent's non-taxable and taxable rest and residue granted through the Will or granted by intestate laws. List the names AND of each legatee, the legatee's relationship to the decedent, and the legatee's percentage of the rest and residue. NOTE: The sum of all RESIDUE the legatees' percentage of rest and residue must equal 100%. Enter on each line in the "Rest and Residue" column the amount of Rest & Residue from Form DP-145, line 24. Refer to the LEGATEE CHECKLIST under the general instructions to determine whether the legatee is a taxable or non-taxable legatee. Report in the appropriate column (Non-Taxable Legatee or Taxable Legatee) the legatee's percentage of rest and residue times the amount of rest and residue. EXAMPLE: REST & NON-TAXABLE TAXABLE NAME RELATIONSHIP PERCENTAGE RESIDUE LEGATEE LEGATEE Joe Jones Son 25% x 100,000 = 25,000 John Jones Brother 75% x 100,000 = 75,000 If additional lines are necessary, attach a supplemental schedule using the same format. Enter on Schedule A, line 22, the totals from the supplemental schedule, if applicable. Enter on Schedule A, line 23 the total of the "Non-Taxable Legatee" column. Enter on line 24 the total of the "Taxable Legatee" column. NOTE: The sum of Schedule A, line 23 and Schedule A, line 24 must equal the total amount of Rest and Residue (Form DP-145, line 24). DP-145 Schedule A Instructions Rev. 11/00 |