Form Dp-145 - Legacy And Succession Tax Return General Instructions Page 3
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Legacy and Succession Tax Return
DP-145
LINE-BY-LINE INSTRUCTIONS
Instructions
Type or print the name of the decedent, the domicile of the decedent at date of death, the decedent's social security
STEP 1
number, the date of death, and the probate number, if applicable. Type or print the executor or administrator's
name, address and social security number or federal employer identification number.
Complete this section if someone other than the executor or administrator will represent the estate on matters
STEP 2
dealing with this tax return.
STEP 3
Check yes or no for each question, A - G.
STEP 4
Complete page 2 of the return. See Page 2 Line-By-Line Instructions.
Line 27 -
Enter the amount from Page 2, line 26.
STEP 5
Line 28 -
Enter the amount from Schedule A, line 8.
Line 29 -
Enter the amount from Schedule A, line 16.
Line 30 -
Enter the sum of lines 27, 28 and 29.
Line 31 -
Multiply line 30 by the 18% tax rate and enter the amount on line 31.
Line 32(a) -
Enter the amount of estimated tax paid with Form DP-145-ES.
Line 32(b) -
Enter the amount paid with Form DP-148 application for extension.
Line 32(c) -
Enter the amount of tax paid under RSA 87:1, Estate Tax.
Line 32(d) -
Enter any other credits and attach an explanation.
Line 32 -
Enter the sum of lines 32(a), 32(b), 32(c) and 32(d).
Line 33 -
Enter the amount of line 31 minus line 32.
Line 34(a) -
Interest is calculated on the balance of tax due from the original due date of the date paid. The interest rate's
recomputed each year under the provisions of RSA 21-J:28, II. Applicable rates for the current and prior years
are as follows:
For the number of days prior to 1/1/98 interest is calculated at 15%.
X
x.000411
Enter on line 34(a).
Tax Due (line 7)
Number of Days
Interest Due
For the number of days prior to 1/1/99 interest is calculated at 11%.
X
x .000301
Enter on line 34(a).
Tax Due (line 7)
Number of Days
Interest Due
For the number of days after 1/1/99 interest is calculated at 10%
X
x .000274
Enter on line 34(a).
Tax Due (line 7)
Number of Days
Interest Due
Line 34(b) -
A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to
pay when due and the failure to pay is due to willful neglect or intentional disregard of the law but without intent
tto defraud. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment or
underpayment.
Line34(c) -
A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due (of line 33)
or $10, whichever is greater, for each month or part thereof, that the return remains unfiled. The total amount of
this penalty shall not exceed 25% of the balance of tax due (of line 33) or $50, whichever is greater. Calculate
this penalty starting from the original due date of the return until the date a complete return is filed.
Line 34 -
Enter the sum of lines 34(a), 34(b) and 34(c).
Line 35 -
If the total tax (line 31) plus interest and penalties (line 34) is greater than the amount previously paid, (line 32),
then enter the balance due. If less than $1.00, do not pay, but still file the return. Make check or money order
payable to: STATE OF NEW HAMPSHIRE. Payment must accompany the return. To ensure that the check is
credited to the proper account, please put the decedent's name and social security number on the check.
Line 36 -
If the total tax (line 31) plus interest and penalties (line 34) is less than the amount previously paid (line 32), then
you have overpaid the tax and a refund is due. Enter the amount on line 36. Please allow 12 weeks for
processing your refund.
STEP 6
A copy of the accounting must be attached to this return. The return must be dated and signed by the executor or administrator. If the
return was completed by a preparer they must also sign and date the return. The preparer must also enter their federal ID number and
their complete address.
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