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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

FORM

LEGACY, SUCCESSION AND ESTATES

AU-101-B

Instructions

REPORT OF GIFTS, TRANSFERS, JOINT TENANCIES AND TRUSTS

INSTRUCTIONS

WHO MUST

Every executor, administrator, joint tenant or custodian and trustee must file a report of gifts, transfers, joint tenancies and trust report.

FILE

Form AU-101-B must be filed within 6 months from date of the decedent's death or within 6 months of when the petition for administration is

WHEN TO

filed with the Probate Court, whichever is later. If the DOD is after July 1, 1995, the form must also be filed with the Department of Revenue

FILE

Administration.

WHERE TO

Mail Form AU-101-B to the Register of Probate in the county in which the decedent resided at date of death and to the Department of Revenue

FILE

Administration, Audit Division, PO Box 457, Concord, NH 03302-0457.

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,

the applicable NH county and the NH probate number. Type or Print Executor, Administrator or Joint Tenant name, social security number or

Federal ID number and address.

STEP 2

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

STEP 3

List all property having a value over $1000 which transferred upon the death of the decedent or which the decedent gifted or transferred

within 2 years of death. If NONE, so state.

STEP 4

List all real and personal property held jointly with the decedent at time of death. If NONE, so state.

STEP 5

Real and personal property held in trust at the time of death must be reported to the Department of Revenue Administration on a separate

schedule, Form AU-101-C, Trust Report.

STEP 6

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

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

STEP 7

This form must be signed in ink and dated. Indicate whether the signature is of the executor, administrator or joint tenant. 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

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

FILE A

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

LEGACY

taxable and non-taxable legatees or heirs:

AND

NON-TAXABLE LEGATEES/HEIRS-AT-LAW

TAXABLE LEGATEES/HEIRS-AT-LAW

SUCCESSION

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, prior to and through 1997, and files a Federal Form 706; or a resident

FILE AN

decedent has a total gross estate of $625,000 or more through 1998 and files a Federal Form 706 (See chart below for other years); or a

ESTATE

non-resident decedent owns real estate and/or tangible personal property in NH and files a Federal Form 706.

TAX

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

NEED

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

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

HELP or

social security number, the name of the contact person, and a day time telephone number. To obtain additional forms or forms not

FORMS

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 or by visiting any of the 21 Depository Libraries

located throughout the State.

AU-101-B

Instructions

Rev. 12/00

Form Au-101-B - Legacy, Succession And Estates Report Of Gifts, Transfers, Joint Tenancies And Trusts Page 2

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