Form A-101 - Estate Tax Return (Page 2 of 4) in pdf

Page 2

Decedent’s Last Name

Decedent’s Social Security Number

A-101

Web

10-11

13. Adjusted taxable estate

13.

(Line 11 minus Line 12, do not enter less than zero)

14. Compute tax on amount on Line 13 using the State Death Tax

14.

Credit Table on Page 3

15. Enter the lesser of lines 10 or 14

(Important: If decedent was a North Carolina resident and all property

was located in North Carolina, enter amount on this line on line 16

15.

below. Otherwise, complete the applicable computation below to

determine the North Carolina estate tax to enter on line 16.)

16. North Carolina estate tax

16.

17. Prior payments. Explain in an attached statement.

17.

18. North Carolina estate tax due

18.

(Line 16 minus Line 17)

19. Penalty

19.

20. Interest

20.

21.

21. Total tax, penalty, and interest

Pay this amount

(Add Lines 18, 19, and 20)

The computations below determine the estate tax due for resident decedents who owned property outside of North Carolina and for

nonresident decedents who owned property inside North Carolina.

You must complete the fields below to determine the amount to enter on Line 16. If the decedent owned real property in another state or

was a nonresident, you must attach a complete copy of Federal Form 706 to this return.

Computation for North Carolina Resident Decedent with Property Outside of North Carolina

22.

22. Enter the gross value of property included on Line 1 that has a tax situs in another state

23. Divide Line 22 by the amount of the total gross estate

(From Line 1)

23.

(Enter result as a decimal amount rounded to four decimal places)

24.

24. Enter the amount from Line 15

25.

25. Multiply the amount on Line 24 by the decimal amount on Line 23

26.

26. Subtract Line 25 from Line 24

(Enter result here and on Line 16)

Computation for Nonresident Decedent with Property Inside North Carolina

27. Enter the gross value of real property included on Line 1 that is located in

North Carolina plus the gross value of personal property included in Line 1

27.

that has a tax situs in North Carolina

28. Divide Line 27 by the amount of the total gross estate

(From Line 1)

28.

(Enter the result as decimal amount rounded to four decimal places)

29. Multiply the amount on Line 15 by the decimal amount on Line 28

29.

(Enter the result here and on Line 16)

List all NC counties in which decedent owned real estate (Enter first five letters):

County

Fill in circle

if additional

counties and

County

attach list of

counties.

Form A-101 - Estate Tax Return Page 2

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