Form Nh 706 - New Hampshire Estate Tax Return - General Instructions (Page 2 of 3) in pdf

Form Nh 706 - New Hampshire Estate Tax Return - General Instructions Page 2

FORM

New Hampshire Estate Tax Return

NH 706

LINE-BY-LINE INSTRUCTIONS

Instructions

Type or print the name of the decedent, the domicile of the decedent at date of death, the

STEP 1

decedent's social security number, the date of death, and the probate number. Type or print the

executor's or administrator's name, address and social security number or federal employer identifi-

cation number.

Complete this section if someone other than the executor or administrator will represent the estate

STEP 2

on matters dealing with this tax return. The executor or administrator must sign on this line in

addition to signing the return for the power of attorney to be effective.

Check the INITIAL RETURN box only if this is the first NH 706 return that has ever been filed.

STEP 3

Check the AMENDED RETURN box if this is the second (or additional) return that has been filed

for this estate. Attach a copy of approved Federal Extension request.

Line 1 -

Enter the amount from line 15 (credit for state death taxes) found on the Federal Estate

STEP 4

Tax Return (Form 706).

Enter the total value of real and personal property located in New Hampshire as of the

decedent's date of death.

Line 3 -

Enter the amount from line 1, Federal Estate Tax Return, Form 706.

Line 4 -

Enter the percent of the property located in New Hampshire (line 2 divided by line 3),

expressed as a decimal to 3 places.

Line 5 -

Enter the New Hampshire Estate Tax (line 1 multiplied by line 4).

Line 6(a) -

Enter the amount of estimated tax paid with Form NH 706-ES.

Line 6(b) -

Enter the amount of tax paid under RSA 86.

Line 6(c) -

Enter the amount paid with the original return.

Line 6(d) -

Enter any other credits or payments and attach an explanation.

Enter the total of lines 6(a) - 6(d).

Line 6 -

Line 7 -

Enter the total amount of line 5 minus line 6.

Form Nh 706 - New Hampshire Estate Tax Return - General Instructions Page 2