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Amount of tax-Multiply the taxable value by the tax rates and enter

REGIONAL OFFICES

the amount of tax for each heir or legatee. Total amount of taxes listed

should be entered on Schedule IV, Line 4 and Schedule V, Line 1.

Baton Rouge - Main Office

330 North Ardenwood - Post Office Box 201

SCHEDULE IV - DETERMINATION OF LOUISIANA ES-

Baton Rouge, LA 70821-0201

TATE TRANSFER TAX

Phone: (504)-925-7656

TDD: (504)-925-7533

1) Total state death tax credit allowable-Report the maximum

allowable state death tax credit as determined under Internal

ALEXANDRIA NEW ORLEANS

Revenue Code Section 2011.

State Office Building

1550 Poydras Street

900 Murray Street

Suite 900

Post Office Box 1191

New Orleans, LA 70112-1216

2) Ratio of assets attributable to Louisiana-Calculate the ratio

Alexandria, LA 71301-1191

Phone: 504-568-5233

that all Louisiana assets included on the federal return bear to the

Phone: 318-487-5175

gross federal estate.

LAFAYETTE

SHREVEPORT

825 Kaliste Saloom Road

1525 Fairfield Avenue

3) Federal death tax credit attributable to Louisiana-Multiply

Brandywine III

Post Office Box 31706

Line 1 by Line 2 and enter result.

Post Office Box 81857

Shreveport, LA 71130-1706

Lafayette, LA 70598-1857

Phone: 318-676-7500

4) Less Louisiana inheritance tax-Report the amount of total

Phone: 318-262-5455

inheritance tax calculated on Schedule III on Page 1 of the

LAKE CHARLES

THIBODAUX

Louisiana Inheritance Tax Return.

One Lakeshore Drive

1418 Tiger Drive

Suite 1550

Post Office Box 1429

5) Louisiana estate transfer tax- Subtract Line 4 from Line 3. If

Post Office Box B

Thibodaux, LA 70302-1429

Line 3 is larger than Line 4, enter the difference on Line 5. If Line

Lake Charles, LA 70602-3702

Phone: 504-447-0976

4 is larger than Line 3, enter zero. The amount determined for this

Phone: 318-491-2504

line should also be entered on Line 3 of Schedule V.

MONROE

HOUSTON

SCHEDULE V-SUMMARY OF INHERITANCE TAX, ESTATE

122 St. John Street

2656 South Loop West

TRANSFER TAX AND INTEREST DUE

State Office Building

Suite 570

Post Office Box 1783

Houston, TX 77054

1) Basic inheritance tax-Enter the amount shown as total inherit-

Monroe, LA 71210-1783

Phone: 713-667-6043

ance tax from Schedule III found on Page 1. This amount should

Phone: 318-362-3151

be the same amount entered on Schedule IV, Line 4.

DALLAS

4100 Spring Valley Road

2) Interest due on inheritance tax-Interest is calculated on the tax

Suite 315-LB#15

due in accordance with R.S. 47:2420 A, i.e., 0.5 percent per

Dallas, TX 75244-3618

month after nine months from date of death, increasing to 1

Phone: 214-701-9682

percent per month after 12 months from the date of the death of

the decedent. For deaths prior to 1972, contact the Department

of Rev- enue and Taxation for the applicable rates.

3) Louisiana estate transfer tax-Enter amount determined on

Schedule IV, Line 5.

4) Total amount due-Enter the sum of Lines 1 through 3 of this

schedule.

5) Previous remittance-Enter the amount of any prior payments.

6) Balance due or refund requested-Subtract Line 5 from Line 4

to determine the balance due or any refund to be requested. Make

checks payable to the Department of Revenue and Taxation.

Write the succession name on the payment and attach to the

return. Make sure all pleadings, schedules, affidavits, and other

required documents are attached to the return before mailing or

delivering to an office of the Department of Revenue and

Taxation.

Form R-3318a - Instructions For Completing The Louisiana Inheritance And Estate Transfer Tax Return Page 4

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