Form Dp-145 - Legacy And Succession Tax Return General Instructions
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Legacy and Succession Tax Return
DP-145
General Instructions
Instructions
Words appearing in bold print are defined in the Glossary of Terms on Page 2 of the instructions.
The executor or administrator must file a Legacy and Succession Tax return for the estate of a decedent if a tax liability
WHO MUST
occurs. A tax liability occurs when a bequest, joint transfer, trust, transfer within two years of death or the rest and
FILE A
residue is granted to a taxable legatee. You are only required to file a DP-145 tax return if there is a taxable legatee(s). The
RETURN
following table lists taxable and non-taxable legatees:
NON-TAXABLE LEGATEES
TAXABLE LEGATEES
Mother/Father
Brother/Sister
Grandmother/Grandfather
Aunt/Uncle
Son/Daughter
Niece/Nephew
Stepson/Stepdaughter (current marriage)
Cousin
Legally Adopted Son/Legally Adopted Daughter
Mother-in-Law/Father-in-Law
(before reaching the age of majority)
Daughter-in-Law/Son-in-Law (if remarried)
Husband/Wife
Divorced Wife/Divorced Husband
Common Law Spouse (decreed under RSA 457:39)
Non-Blood Relative
Grandson/Granddaughter
Friends
Step grandson/Step granddaughter (current marriage)
Neighbors
Step great grandson/Step great granddaughter
Anyone Not Listed in the Non-Taxable Column
(current marriage)
Daughter-in-Law/Son-in-Law (if not remarried)
Care of cemetery lot in NH
City or Town for public, municipal purposes
Public Charities [IRS 501 C (3)]
Child living in homestead for 10 consecutive years
prior to his/her 15th birthday
Refer to RSA 86:6 for further clarification
WHAT TO FILE
You must file the DP-145 Legacy & Succession Tax Return along with full payment of the tax due within 9 months from the decedent's
date of death. If the return can not be filed on time, then an extension, DP-148, must be filed with full payment if a tax is due.
If more than a 6 month extension is needed, then attach a letter of explanation.
WHEN TO FILE
The Legacy and Succession Tax return and payment is due 9 months from the decedent's date of death.
WHERE TO FILE
NH Department of Revenue Administration
RETURN & MAIL
PO Box 637
PAYMENTS
Concord, New Hampshire 03302-0637
INFORMATION
In order to complete Form DP-145, you will need the following documents:
NECESSARY
(1) Copy of the will, if one exists
(2) Form AU-LS 101-B Gifts, Transfers and Joint Tenancies and/or 101-C
TO
(3) Form 101 or 101-A List of Heirs/Legatees
COMPLETE
(4) Form 101C, Trust Report
FORM DP-145
(5) Form 44 Inventory
LEGACY AND
(6) Accounting
SUCCESSION
Items (1) through (3) will be furnished to the Department by the Probate Court. However you must attach a copy of the accounting
TAX RETURN
to your return.
Disclosure of Social Security Account Numbers is mandatory under Department of Revenue Administration rules 203.01,
CONFIDENTIAL
221.02, 221.03 and 906.03(c). This information is required for the purpose of administering the tax laws of this state and
INFORMATION
§
authorized by 42 U.S.C.S.
405 (c)(2)(C)(i).
The failure to provide Social Security Account Numbers may result in a rejection of a return or application. The failure to timely
file a return or application complete with Social Security account Numbers may result in the imposition of civil or criminal
penalties, the disallowance of claimed exemptions, exclusions, credits, deductions, or adjustments that may result in increased
tax liability.
The NH Department of Revenue Administration requires a Form DP-148, 6 months Extension of Time to File for all
EXTENSION
Legacy and Succession Tax returns for taxpayers unable to meet the 9 month filing requirement. The DP-148 must
TO FILE
be filed with the department prior to the due date of the return in order to be considered timely. Extension requests for
a period in excess of 6 months or longer must be accompanied by a letter of explanation. A Probate Court approved
extension (Form 77A) will not be accepted as an extension to file the DP-145 Legacy and Succession Tax
return.
An executor or administrator may make an estimated payment of the tax liability using a Form DP-145-ES Estimate
PAYMENT OF
Payment Form.
EXTIMATED TAX
ROUNDING OFF
Money items on all Legacy and Succession Tax forms may be rounded off to the nearest whole dollar.
TO WHOLE
TAX DOCUMENTS MAY NOT BE FAXED TO THE DEPARTMENT
DOLLARS
NEED FORMS
Forms are available at each county Probate Court or by calling the Department's forms line (603) 271-2192, seven
OR HELP
days a week, 24 hours a day. For taxpayer assistance, call the NH Department of Revenue Administration Estate and
Legacy Bureau at (603) 271-2580, Monday through Friday, 8:00 a.m. to 4:30 p.m. Hearing and/or speech impaired
individuals may call TTY/TDD Relay (603) 225-4033.
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