Form 900-R - Estate Tax Returns For Estates Of Resident Decedents Dying After July 1, 2014 Page 5
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DELAWARE
FORM 900-R
Estate Tax Returns for Estates
of Resident Decedents Dying
*DF30614059999*
After July 1, 2014
Rev. Code 003-01
DF30614059999
SCHEDULE B
WHO SHOULD USE SCHEDULE B: Schedule B is used only for the estate of a resident which paid estate, inheritance, legacy,
or succession taxes to any other State or the District of Columbia. If this estate paid no estate, inheritance, legacy or succession
taxes to another state, you may skip Schedule B and Lines 7 through 13 of Form 900 - R and go directly to Line 14, statement of
estate tax due.
PURPOSE OF SCHEDULE B: Use Schedule B to calculate the value of “federal taxable estate, less the value of real and
tangible personal property not located in any of the States or the District of Columbia” for Line 8 of the Delaware Estate Tax
Return. This is the denominator of the proration percentage at Line 9.
ATTACHMENTS: Attach to Schedule B a copy of each of the schedules from federal Form 706 listing real or tangible personal
property located outside the United States and the District of Columbia which was included in Line 1 of the federal estate tax
return, Form 706, and on each schedule indicate the item and value of or amount of such property.
Attach Schedule B to the Delaware Estate Tax Return, Form 900-R.
1.
Enter value of taxable estate from Line 3a of Federal Form 706.
2.
Enter the gross value of real or tangible personal property located outside of the fifty states
and the District of Columbia that was included in Line 3a of Federal Form 706.
3.
Enter the amount of mortgages and liens on the value of real and tangible personal
property listed at Line (2).
4.
Enter the expenses of administering property listed at Line (2).
5.
Add Lines 3 and 4.
6.
Subtract Line (5) from Line (2).
7.
Subtract Line (6) from Line (1) and enter on Line 8 of the Delaware Estate Tax
Return, Form 900-R.
(Revised 11/24/14)
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