Form 900-Nr - Estate Tax Return For Non -Resident Decedents - 2011 Page 3
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4E
T
R
STATE
AX
ETURN
D
ELAWARE
N
-R
D
FOR
ON
ESIDENT
ECEDENTS
F
900-NR
ORM
2011
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.
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Form 900-NR, Line 2.
4
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