Form 900-R - Estate Tax Retur N For Resident Decedents - 2011 Page 3
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4E
T
R
R
STATE
AX
ETURN FOR
ESIDENT
D
ELAWARE
D
ECEDENTS
F
900-R
ORM
2011
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.
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Form 706, Schedule K. Do not include mortgages and liens on property outside of Delaware.
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personal property during the estate administration. Form 706, Schedule L.
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Form 706, Schedule L.
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Form 706, Schedule O.
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Form 900-R, Line 7.
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