Sd Eform-0878 V1 - South Dakota Inheritance/estate Tax Page 5

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SCHEDULE D. Debts of decedent and expenses of administration - All debts of the decedent and expenses of administration of this estate
are to be listed on this schedule. Deductions for administration expenses are limited to such expenses as are actually and necessarily
incurred in administration of the decedent’s estate; that is, in the collection of assets, payment of debts and distribution of property to the
persons entitled to it. Expenditures not essential to the proper settlement of the estate but incurred for the individual benefit of the
transferees may not be taken as deductions. Only those personal obligations that exist at the date of death may be deducted as debts of the
decedent. For nonresidents, only those debts or expenses that deal solely with the South Dakota property are deductible. See generally
ARSD 64:80:05.
DESCRIPTION
VALUE
0.00
Total of Schedule D shown here and on page 1, line 11(g)
$____________________
5

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