Form 900-Nr - Estate Tax Return For Non -Resident Decedents

Form 900-Nr - Estate Tax Return For Non -Resident Decedents - 2011 Page 4

STATE

ETURN

ELAWARE

-R

FOR

ESIDENT

ECEDENTS

900-NR

ORM

2011

. C

003-01

ODE

SCHEDULE B

Decedent who was anon-resident of Dela-

WHO SHOULD USE SCHEDULE B: Schedule B is used only for the estate of a

ware at the time of death.

PURPOSE OF SCHEDULE B: Use Schedule B to calculate the value of “federal taxable estate, less the value of real and

tangible personal property not located in any of the fifty States and the District of Columbia” for Line (3) of the Delaware Estate

Tax Return. This is the denominator of the proration percentage at Line 4.

ATTACHMENTS: Attach to Schedule B a copy of each of the schedules from federal Form 706 listing real or tangible personal

property located outside the United States and the District of Columbia which was included in Line 1 of the federal estate tax

return, Form 706, and on each schedule indicate the item and value of or amount of such property.

Attach Schedule B to the Delaware Estate Tax Return, Form 900-NR.

Enter value of taxable estate from Line 3a of 2011 Federal Form 706.

Enter the gross value of real or tangible personal property located outside of the fifty states

and the District of Columbia that was included in Line 3a of 2011 Federal Form 706.

Enter the amount of mortgages and liens on the value of real and tangible personal

property listed at Line (2).

Enter the expenses of administering property listed at Line (2).

Add Lines 3 and 4.

Subtract Line (5) from Line (2).

Subtract Line (6) from Line (1) and enter on Line 8 of the Delaware Estate Tax

Return, Form 900-NR.

(Revised 03/30/12)

Form 900-Nr - Estate Tax Return For Non -Resident Decedents - 2011 Page 4