Form Au-101-A - Legacy, Succession And Estates List Of Heirs-At-Law (Page 2 of 2) in pdf

FORM

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

AU-101-A

LEGACY, SUCCESSION AND ESTATES

Instructions

LIST OF HEIRS-AT-LAW

INSTRUCTIONS

WHO MUST

Form AU-101-A (when there is NO Will) must be filed by the Administrator when presenting the estate for probate. Note: When there IS a

FILE

Will Form AU-101 must be filed.

This form must be filed at the time of the filing for estate administration.

WHEN TO

FILE

WHERE TO

MAIL IN DUPLICATE TO: THE APPLICABLE COUNTY REGISTER OF PROBATE COURT at the county in which the decedent was a resident at

FILE

the time of death. Out of state decedents must file at the APPLICABLE COUNTY PROBATE COURT at the situs of the real estate located in New

Hampshire.

Belknap County Probate Court

Grafton County Probate Court

Rockingham County Probate Court

PO Box 1343

RR #1 Box 65-C

PO Box 789

Laconia, NH 03247-1343

North Haverhill, NH 03774-9700

Kingston, NH 03848-0789

Carroll County Probate Court

Hillsborough County Probate Court

Strafford County Probate Court

PO Box 0419

PO Box P

County Farm Road, PO Box 799

Ossipee, NH 03864

Nashua, NH

03061

Dover, NH 03821-0799

Cheshire County Probate Court

Merrimack County Probate Court

Sullivan County Probate Court

12 Court Street

163 North Main Street

PO Box 417

Keene, NH 03431-3499

Concord, NH

03301

Newport, NH 03773

Coos County Probate Court

55 School Street, Suite 104

FASCIMILE FORMS ARE NOT ACCEPTED

Lancaster, NH 03584

STEP 1

Type or print the name of the decedent, the decedent's social security number, the date of death, the domicile of the decedent at date of death,

applicable NH county and the NH probate number. Type or print the administrator's name, social security number or federal employer

identification number and address.

STEP 2

Check the appropriate box to indicate whether this is an initial or amended filing.

STEP 3

Type or print the name of the heirs-at-law, their addresses, age and their relationship to the decedent. See RSA 561.

STEP 4

Indicate by checking "Yes" if the children named are children of the decedent AND of the surviving spouse. If the children are the children of

the decedent, but are not the children of the surviving spouse, check "No".

Indicate if you are required to file either or both a New Hampshire Legacy & Succession Tax return or Estate Tax return by marking yes or no

STEP 5

in the proper box. See both "who must file" sections below.

STEP 6

This form must be dated and signed in ink by the administrator. Indicate the dates of the administrators appointment and bond. If completed

by a paid preparer, the preparer must also sign in ink and date the form.

WHO MUST

The executor or administrator must file a LEGACY and SUCCESSION TAX RETURN for the estate of a decedent if a tax liability occurs. A

FILE A

tax liability occurs when a bequest, joint transfer, trust, transfer within two years of death or the rest and residue is granted to a taxable

LEGACY

legatee. You are only required to file a Form DP-145 tax return if there is a taxable legatee(s) or heir(s). The following table lists

AND

taxable and non-taxable legatees or heirs:

SUCCESSION

NON-TAXABLE LEGATEES/HEIRS-AT-LAW

TAXABLE LEGATEES/HEIRS-AT-LAW

Mother/Father

Brother/Sister

TAX RETURN

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

WHO MUST

The executor or administrator must file a Form NH-706 Estate Tax Return if: A resident decedent has a total gross estate of $600,000 or more,

FILE AN

prior to and through 1997, and files a Federal Form 706; or a resident decedent has a total gross estate of $625,000 or more through 1998

ESTATE

and files a Federal Form 706 (See chart below for other years); or a non-resident decedent owns real estate and/or tangible personal

TAX

property in NH and files a Federal Form 706.

Calendar Year

Credit Amount

Calendar Year

Credit Amount

IRC Section: 2035

RETURN

1998

625,000

2002 & 2003

700,000

Effective Date 8/5/97

1999

650,000

2004

850,000

RSA 87:1

2000

675,000

2005

950,000

2001

675,000

2006

$ 1,000,000

Call the New Hampshire Department of Revenue Administration, Audit Division at (603) 271-2580, Monday through Friday, 8:00 am - 4:30

NEED

pm. all written correspondence to the Department should include the name of the estate, federal employer identification number or social

HELP

security number, the name of the contact person, and a day time telephone number.

NEED

To obtain additional forms or forms not contained in this booklet, please call (603) 271-2192. Copies of the state tax forms may also be

obtained from our web site at , by coming to the Department of Revenue Administration, 45 Chenell Drive,

FORMS

Concord, NH 03301 or by visiting any of the 21 State Depository Libraries located throughout the State.

AU-101-A

Instructions

Rev. 12/00

Form Au-101-A - Legacy, Succession And Estates List Of Heirs-At-Law Page 2

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