Form Ri-100a - Rhode Island Estate Tax Return Page 6
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22Rhode Island Schedule A-1 - IRC Section 2032A Valuation (continued)
4. Personal property used in a qualified use and passing to qualified heirs
A
B
A
B
Schedule and item number
Full value (without IRC section
Schedule and item number
Full value (without IRC section
from Form RI-100A
2032 A(b)(3)(B) adjustment)
from Form RI-100A
2032 A(b)(3)(B) adjustment)
"subtotal" from col B. below left
Subtotal……………………………………
Total adjusted value……………………
5. Enter the value of the total gross estate as adjusted under IRC section 2032 A(b)(3)(A) __________________________
6. Attach a description of the method used to determine the special value based on qualified use.
7. Did the decedent and/or a member of his or her family own all property listed on line 2 for at least 5 of the 8 years immediately
Yes
No
preceding the date of the decedent's death?…………………………………………………………………………………………………………
8. Where there any periods during the 8-year period preceding the date of the decedent's death during which the decedent or a
member of his or her family:
Yes
No
a Did not own the property listed on line 2 above?…………………………………………………………………………………………………
b Did not use the property listed on line 2 above in a qualified use?……………………………………………………………………………
c
Did not materially participate in the operation of the farm or other business within the meaning of IRC section 2032A(e)(6)?…………
If yes to any of the above, you must attach a statement listing the periods. If applicable, describe whether the exceptions of IRC sections
2032A(b)(4) or (5) are met.
9. Attach affidavits describing the activities constituting material participation and the identity and relationship to the decedent of the
material participants.
10. Persons holding interests. Enter the requested information for each party who received any interest in the specially valued property.
(Each of the qualified heirs receiving an interest in the property must sign the agreement, and the agreement must be filed with this return)
Name
Address
A
B
C
D
E
F
G
H
Identifying number
Relationship to decedent
Fair market value
Special use value
A
B
C
D
E
F
G
H
11. Woodlands election. Check here
if you wish to make a woodlands election as described in IRC section 2032A(e)(13). Enter the schedule and item
numbers from Form RI-100A of the property for which you are making this election ________________________________________________________
You must attach a statement explaining why you are entitled to make this election.
Page 6
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