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R-3318A (4/94)

INSTRUCTIONS

FOR COMPLETING THE LOUISIANA INHERITANCE AND

ESTATE TRANSFER TAX RETURN (R-3318)

GENERAL INFORMATION

To facilitate the prompt and proper handling of the return, all

INTEREST

applicable lines and schedules must be completed. All documents

Inheritance tax-Interest is due on unpaid taxes at the rate of 0.5

required by Article 2951 of the Louisiana Code of Civil Procedure

percent per month after nine months from the date of death, increas-

must be attached. These documents are: a copy of the petition for

ing to 1 percent per month after 12 months from the death of the

possession, an affidavit of death and heirship, an inventory or sworn

decedent (LSA-R.S.47:2420 A).

descriptive list, a copy of the federal estate tax return (when it is

required to be filed), and a copy of the will, if any.

Estate transfer tax-No interest is charged.

Failure to complete the lines or attach the appropriate documents will

VALUATION OF ESTATE

delay acceptance of the return.

The value of the decedent's interest in items listed for the estate is the

fair market value as of the date of death, unless an alternate valuation

REQUIREMENTS FOR FILING RETURNS

date is elected. An election can be made of an alternate valuation date

Inheritance tax-An inheritance tax return must be prepared and filed

of up to six months from the date of death when the inheritance tax

for each succession, by or on behalf of all the heirs or legatees, in

return is filed. Once the election of a valuation date is made, it cannot

every case where inheritance tax is due or the value of the deceased's

be revoked (LSA-R.S. 47:2403 D).

estate is $15,000 or more (LSA-R.S. 47:2425 B).

FEDERAL TAX ADJUSTMENTS

Estate transfer tax-An estate transfer tax return must be prepared

Any change or adjustment in the United States Estate Tax Return

and filed for each succession, by or on behalf of all the heirs or

resulting in additional taxes due to Louisiana should be reported and

legatees, in every case where estate transfer tax is due or the value of

paid 30 days after final approval of the United States Estate Tax

the deceased's net estate is $60,000 or more (LSA-R.S.47:2436 A).

Return (LSA-R.S. 47:2432 C).

TIME AND PLACE FOR FILING RETURNS

PROPERTY SUBJECT TO TAX

Inheritance tax-An original inheritance tax return is to be filed in the

Inheritance tax-In general, inheritance tax is imposed upon all

succession record. A signed duplicate original accompanied by

property received by inheritance, legacy, or any donation or gift made

copies of the documents required in Louisiana Code of Civil Proce-

in contemplation of death. This includes real or personal property,

dure Article 2951 should be mailed to the Department of Revenue and

any right or interest therein, or any income received therefrom,

Taxation within nine months after the death of the decedent (LSA-

subject to tax under the Louisiana Inher-itance Tax Law and under the

R.S. 47:2425 B). If the due date falls on a weekend or holiday, the

Louisiana and United States Constitutions (LSA-R.S. 47:2401, 2404

return is due on the next business day and becomes delinquent the

A).

first day thereafter.

Residents-The estate of a Louisiana resident/domicilary consists of

Estate transfer tax-The estate transfer tax is due and payable prior

any property owned by the decedent in whole or in part, including all

to the filing of the United States Estate Tax Return or nine months

immovable property located within Louisiana and all movable prop-

after the death of the decedent, whichever comes first (LSA-R.S.

erty, tangible or intangible, wherever it is situated.

47:2436 B). If the due date falls on a weekend or holiday, the return is

due on the next business day and becomes delinquent the first day

Nonresidents-The estate of a nonresident of Louisiana includes all of

thereafter.

the immovable property and all tangible movable property physically

located within Louisiana. A deduction for expenses and debts di-

The return, accompanying documents, and check should be mailed

rectly attributable to Louisiana is allowed.

to: Inheritance Tax Section, Department of Revenue and Taxation,

Post Office Box 201, Baton Rouge, LA 70821-0201, or delivered to

Estate transfer tax-All Louisiana assets included in the federal

any office of the Department of Revenue and Taxation.

gross estate on the United States Estate Tax Return, regardless of

their taxability for Louisiana inheritance tax, are used in calculating

EXTENSION OF TIME FOR FILING RETURN

the ratio for determination of the estate transfer tax (LSA-R.S.47:2431).

For deaths occurring on or after January 1, 1986, an extension granted

by the Internal Revenue Service for the filing of the United States

SIGNATURE AND VERIFICATION

Estate Tax Return for the same decedent may be accepted as an

If the succession is not under administration, the return should be

extension to file the Louisiana inheritance tax return. In the absence

verified and signed by all heirs or the attorney handling the succes-

of a federal extension, a Louisiana extension may be granted for a

sion. If the succession is under administration, it should be signed by

period not to exceed 15 months from date of death; if it is determined

the administrator, executor, or all, if more than one is administering

there is good and reasonable cause (LSA-R.S. 47:2417, 2420 C).

the succession (LSA-R.S. 47:2425 A).

Form R-3318a - Instructions For Completing The Louisiana Inheritance And Estate Transfer Tax Return

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