Form 17-103-1 - Inheritance Tax Return - Non-Resident (Page 4 of 4) in pdf

Form 17-103-4 (Rev. 3-98/5)

SCHEDULE C - COMPUTATION OF PROPORTIONATE SHARE OF

FEDERAL CREDIT FOR STATE DEATH TAX

• Has a U.S. Estate Tax Return, Form 706, been filed with the Internal Revenue Service?

YES

If “YES,” the following information should be furnished from the Form 706 that was filed or is to be filed with the Internal

Revenue Service on behalf of this estate.

If “NO,” complete lines 1 through 5 and line 12.

1. Value of property subject to Texas Inheritance Tax. _ _ _ _ _ _ _ 1. $ _______________

2. Total Value of all other property _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2. ________________

3. Total gross estate (Line 1 plus Line 2 -

Same as recapitulation, page 3, U.S. Estate Tax Return) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3.

________________

4. Funeral, administration expenses, debts of decedent, mortgage

and liens (Schedules J & K, U.S. Estate Tax Return) _ _ _ _ _ 4. ________________

5. Total value of net estate wherever located _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 5.

________________

6. Other deductions (Total of Schedules L, M, N and O,

U.S. Estate Tax Return) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 6. ________________

7. Total allowable deductions (Line 4 plus Line 6 - Same as recapitulation, page 3,

U.S. Estate Tax Return) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 7.

________________

8. Taxable estate for Federal Estate Tax purposes (Line 3 minus

Line 7 - Same as page 1 U.S. Estate Tax Return, Line 3) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 8.

________________

60,000.00

9. Adjustment to compute State Death Tax _ _ _ _ _ _ _ _ _ _ _ _ _ 9. ________________

10. Federal adjusted taxable estate (Line 8 minus Line 9) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 10. ________________

11. a) Excess of gross estate tax over unified credit

(From Form 706, page 1) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 11a. _______________

b) Maximun Federal Credit for State Death Tax

(Computed on Form 706, Table C) _ _ _ _ _ _ _ _ _ _ _ _ _ _ 11b. _______________

c) Allowable Federal Credit for State Death Tax

(Line 11a or 11b, whichever is smaller) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 11c. ________________

12. Percentage of Texas gross estate to total gross estate

(Line 1 divided by Line 3) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 12. ________________

13. Portion of Federal Credit for State Death Tax allocated to

the State of Texas (Line 11c multiplied by Line 12) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 13.$ _______________

TO BE CARRIED FORWARD TO PAGE 1, PART II

Page 4

Form 17-103-1 - Inheritance Tax Return - Non-Resident Page 4