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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
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