Form Inh 302 - Short Form Inheritance Tax Return

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TENNESSEE DEPARTMENT OF REVENUE

SHORT FORM INHERITANCE TAX RETURN

AMENDED RETURN

INH

302

INSTRUCTIONS

1. GENERAL FILING REQUIREMENT: The Tennessee Inheritance Tax is a tax upon the privilege of receiving property by transfer because of

a decedent's death. The personal representative, or person(s) in possession of property of the decedent is required to file a return of the estate

with the Department of Revenue.

2. FILING THE SHORT FORM: If the gross estate of a resident decedent is less than the single exemption allowed by T.C.A. Section 67-8-316,

the representative of the estate may file the Short Form-Inheritance Tax Return. In the case of resident decedent's dying between January 1,

1990 and June 30, 1998 the allowable exemption is $600,000; from July 1, 1998 to December 31, 1998 the allowable exemption is $625,000;

in 1999 the allowable exemption is $650,000; in 2000 and 2001 the allowable exemption is $675,000; in 2002 and 2003 the allowable exemption

is $700,000; in 2004 the allowable exemption is $850,000; in 2005 the allowable exemption is $950,000; in 2006 and thereafter the allowable

exemption is $1,000,000.

3. DUE DATE: The return is due nine (9) months after the date of the decedent's death, unless an extension of time is granted by the Department.

4. FILING: Mail the return to Tennessee Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, TN

37242.

5. FOR ASSISTANCE: Contact Taxpayer and Vehicle Services Division by calling in-state toll free 1-800-342-1003 or (615) 253-0600.

Name of Decedent (deceased person)

Social Security No.

Date of Death

Age of Decedent

County of Residence

Did decedent have a will?

Yes

If Yes, attach a copy to the return).

(

If spouse is deceased, enter Name

and Date of Death

Personal Representative's Name (executor, etc.)

Address (street, city, state, zip code)

(

)

Preparer of Return

Phone

Address (street, city, state, zip code)

(

)

Attorney Representing Estate

Phone

Address (street, city, state, zip code)

ROUND TO THE NEAREST DOLLAR

CENTS

DOLLARS

1. Real Estate (Total from Schedule A, reverse side) .........................................................................................

_______________________

2. Personal and Miscellaneous Property (Total from Schedule B, reverse side) ................................................

_______________________

3. Jointly-Owned Property (Total from Schedule C, reverse side) ......................................................................

_______________________

4. Transfers during decedent's life (Total from Schedule D, reverse side) .........................................................

_______________________

5. Total Gross Estate (Add lines 1 through 4) .....................................................................................................

_______________________

6. Allowable Exemption ........................................................................................................................................

_______________________

IF THE GROSS ESTATE (Line 5 above) IS LESS THAN THE EXEMPTION TOTAL (Line 6 above), YOU MAY USE THIS SHORT FORM.

7. TOTAL GROSS ESTATE (from Line 5) ...........................................................................................................

_______________________

8. TOTAL DEDUCTIONS (from Schedule E) ......................................................................................................

_______________________

9. NET ESTATE (subtract Line 8 from Line 7) ....................................................................................................

_______________________

Under penalties of perjury, I declare this report to be true, accurate, and

complete to the best of my knowledge.

FOR OFFICE USE ONLY

Signature of Personal Representative