Form 900-Nr - Estate Tax Return For Non-Resident Decedents - 2009 Page 3

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E
T
R
STATE
AX
ETURN
D
ELAWARE
N
-R
D
FOR
ON
ESIDENT
ECEDENTS
F
900-NR
ORM
2009
R
. C
003-01
EV
ODE
SCHEDULE A
WHO SHOULD USE SCHEDULE A: Schedule A is used to complete Form 900-NR, “Delaware Estate Tax Return for Non-
Resident Decedents” for the estate of a Decedent who was a non-resident of Delaware at the time of death.
PURPOSE OF SCHEDULE A: Use Schedule A to calculate the value of Delaware Taxable Property for Line 2 of the Delaware
Estate Tax Return. This is the numerator of the proration percentage at Line 4 of the return. The proration percentage is
necessary to calculate the correct amount of the Delaware estate tax due by non-residents of Delaware.
DELAWARE TAXABLE TANGIBLE PROPERTY: Delaware Taxable Tangible Property is the value of real property and tangible
personal property which is included in the gross estate for federal estate tax purposes and located in Delaware at the time of the
Decedent’s death, less the amount of deductions permitted on the federal estate tax return which are attributed to the Delaware
property. Schedule A is completed using information taken from the Schedules attached to the federal estate tax return, Form
706. Attach Schedule A to the Delaware Estate Tax Return, Form 900-NR.
1.
Delaware Real Property. Form 706, Schedule A and Schedule E.
2.
Value of qualified conservation easement exclusion allowed for Delaware property.
Form 706, Schedule U.
3.
Subtract (2) from (1).
4.
Tangible personal property located in Delaware. Form 706, Schedule E & F.
5.
Add (3) and (4).
6.
Cost of administering estate in Delaware. Form 706, Schedule J.
7.
Mortgages and liens on Delaware property. Form 706, Schedule K.
8.
Net losses on Delaware tangible property during estate administration.
Form 706, Schedule L.
9.
Expenses incurred in administering Delaware tangible property not subject to claims.
Form 706, Schedule L.
10.
Bequests, etc., to Surviving Spouse from Delaware tangible property. Form 706, Schedule M.
11.
Charitable, Public and Similar Gifts and Bequests paid from Delaware tangible property.
Form 706, Schedule O.
12.
Qualified Family-Owned Business Interest Deduction relating to tangible Delaware property.
Form 706, Schedule T.
13.
Add Lines (6) through (12).
14.
Subtract line (13) from line (5). This is the Delaware taxable tangible property. Enter on
Form 900-NR, Line 2.
4

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