Form 900-R - Estate Tax Return For Resident Decedents - 2010 Page 3
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R
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STATE
AX
ETURN FOR
ESIDENT
D
ELAWARE
D
ECEDENTS
F
900-R
ORM
2010
R
. C
003-01
EV
ODE
SCHEDULE A
WHO SHOULD USE SCHEDULE A: Schedule A is used to complete Form 900-R, “Delaware Estate Tax Return for Resident
Decedents” for the estate of a resident which paid estate, inheritance, legacy, or succession taxes to any other State or the District
of Columbia. If this estate paid no estate or inheritance taxes to another state, you may skip Schedule A and Lines 2 through 8 of
Form 900-R and go directly to Line 9, statement of estate tax due.
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 credit allowed for estate and inheritance taxes paid by a Delaware resident’s estate
to another State and the District of Columbia.
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, plus intangible personal property located anywhere, 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.
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.
Intangible personal property everywhere. Form 706, Schedule B through I.
6.
Add (3), (4), and (5).
7.
Funeral Expenses. Form 706, Schedule J.
8.
Cost of administering estate in Delaware. Form 706, Schedule J.
9.
Debts of a resident Decedent including mortgages and liens on Delaware property, from
Form 706, Schedule K. Do not include mortgages and liens on property outside of Delaware.
10.
Net losses on account of Delaware real and tangible personal property and on intangible
personal property during the estate administration. Form 706, Schedule L.
11.
Expenses incurred in administering Delaware property not subject to claims.
Form 706, Schedule L.
12.
Bequests, etc. to Surviving Spouse from Delaware property. Form 706, Schedule M.
13.
Charitable, Public and Similar Gifts and Bequests paid from Delaware property.
Form 706, Schedule O.
14.
Qualified Family-Owned Business Interest Deduction relating to Delaware property.
15.
Add Lines (7) through (14).
16.
Subtract Line (15) from Line (6). This is the Delaware Taxable Property. Enter on
Form 900-R, Line 7.
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