Form Dp-145 - Summary Of Estate Page 2
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2NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
LEGACY AND SUCCESSION TAX RETURN
DP-145
Schedule A
SCHEDULE A - SUMMARY OF ESTATE INSTRUCTIONS
Instructions
Complete Parts I and II before completing Form DP-145 Legacy and Succession Tax Return
Complete Part III after completing page 2 lines 1 - 24 of Form DP-145 Legacy and Succession Tax Return
Report all the decedent's non-taxable and taxable specific bequests granted through the Will. To complete this part, list the name of each
PART I
legatee, the legatee's relationship to the decedent and the item specifically bequeathed to the legatee.
SPECIFIC
BEQUESTS
Refer to the LEGATEE CHECKLIST under the general instructions to determine if the legatee is a taxable or non-taxable legatee. Report in
the appropriate column (Non-Taxable Legatee or Taxable Legatee) the fair market value of the bequeathed item as of the date of death.
If additional lines are necessary, attach a supplemental schedule using the same format. Enter on line 6 the totals from the supplemental
schedule, if applicable. Note: A joint tenant asserting a claim of separate interest in joint ownership property shall provide an affidavit or
proof as outlined in Rev. 1303.04 that the property was totally or partially his/her own.
Enter on line 7 the total of the "Non-Taxable Legatee" column. Enter on line 8 the total of the "Taxable Legatee" column.
Report all gifts, transfers, joint tenancies and trusts as reported on the Form AU-101-B. List the name of each legatee or joint tenant, the
PART II
relationship to the decedent, the item given, transferred or jointly held. Refer to the LEGATEE CHECKLIST under the general instructions to
GIFTS,
determine if the legatee/joint tenant is a taxable or non-taxable legatee. Report in the appropriate column (Non-Taxable Legatee/Joint Tenant
TRANSFERS,
or Taxable Legatee/Joint Tenant) the fair market value as of the date of death of the gifts, transfers, jointly held property or trusts. If
JOINT
additional lines are necessary, attach a supplemental schedule using the same format. Enter on line 14 the totals from the supplemental
TENANCIES
schedule, if applicable.
AND TRUSTS
Enter on line 15 the total of the "Non-Taxable Legatee/Joint Tenant" column.
Enter on line 16 the total of the "Taxable Legatee/Joint Tenant" column.
Complete lines 1 - 24 on Form DP-145 before completing PART III
PART III
SUMMARY
Report all the decedent's non-taxable and taxable rest and residue granted through the Will or granted by intestate laws. List the names
OF REST
of each legatee, the legatee's relationship to the decedent, and the legatee's percentage of the rest and residue. NOTE: The sum of all
AND
the legatees' percentage of rest and residue must equal 100%.
RESIDUE
Enter on each line in the "Rest and Residue" column the amount of Rest & Residue from Form DP-145, line 24.
Refer to the LEGATEE CHECKLIST under the general instructions to determine whether the legatee is a taxable or non-taxable legatee.
Report in the appropriate column (Non-Taxable Legatee or Taxable Legatee) the legatee's percentage of rest and residue times the
amount of rest and residue.
EXAMPLE:
REST &
NON-TAXABLE
TAXABLE
NAME
RELATIONSHIP PERCENTAGE
RESIDUE
LEGATEE
LEGATEE
Joe Jones
Son
25%
x
100,000
=
25,000
John Jones
Brother
75%
x
100,000
=
75,000
If additional lines are necessary, attach a supplemental schedule using the same format. Enter on Schedule A, line 22, the totals from
the supplemental schedule, if applicable.
Enter on Schedule A, line 23 the total of the "Non-Taxable Legatee" column.
Enter on line 24 the total of the "Taxable Legatee" column.
NOTE: The sum of Schedule A, line 23 and Schedule A, line 24 must equal the total amount of Rest and Residue (Form DP-145, line 24).
DP-145
Schedule A
Instructions
Rev. 11/00
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