Form 92a201 - Kentucky Inheritance Tax Return
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1
292A201 (12-00)
Kentucky Inheritance
FOR DEPARTMENT USE ONLY
Commonwealth of Kentucky
Tax Return
REVENUE CABINET
4 6
__ __ __ __ __ __ / __ __ / __ __ __ __
Account Number
Tax
Year
NO TAX DUE
It is not necessary to file this form.
An affidavit of exemption will be accepted by the court for the final settlement and
closing of the administration of an estate. This form may be used if: (1) there is no Kentucky inheritance tax or federal estate tax due,
(2) the date of death is on or after July 1, 1998, and (3) the entire estate passes to beneficiaries listed in the following groups either by
contract (survivorship, payable on death, trust, etc.), the decedent’s will, or the intestate laws of this state:
(1)
Surviving spouse, parent
(2)
Child (adult or infant)
The KRC Taxpayer Service Centers
child by blood, stepchild, child adopted during infancy,
(excluding Lexington and Corbin)are
or a child adopted during adulthood who was reared by decedent during infancy
now
equipped
to
issue
an
(3)
Grandchild
immediate acceptance letter for No
issue of child by blood, stepchild, child adopted during infancy,
Tax Due Returns. See page 10 of
or of a child adopted during adulthood who was reared by decedent during infancy
general information for locations.
(4)
Brother, sister (whole or half)
Refer to KRS 140.080 for (1) through (4) above
(5)
Exempt organizations—Refer to KRS 140.060
Exempt organizations include educational, religious or other institutions, societies, or associations, whose sole purpose
is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions in this state qualify as
exempt organizations provided that any transfer to such an organization is for public purposes.
Decedent’s Name Last
First
Middle Initial
Date of Death
Social Security Number
HR Code Number (if known)
Residence (Domicile) at Time of Death
Number and Street
City
State
ZIP Code
County
Name and Address of Executor/Administrator/Beneficiary
Name and Address of Preparer
o
o
Exec
Atty
o
o
Admr
CPA
o
o
________
________
o
o
Did the decedent have a will?
No
Yes If Yes, attach a copy of the will.
Filing status of Federal Estate and Gift Tax Return for this estate (check one) :
o
o Required (enclose copy)
Not Required
Note: If federal estate tax is due, this form cannot be used.
Schedules for listing property (real and personal) and beneficiaries are on the reverse side of this form. Completion
of the reverse side is optional; it is not a requirement.
Total Value of Property from Reverse Side ...................................... (optional)
$
Under criminal penalties, I declare that this return, including accompanying documents, has been examined by me, and
is, to the best of my knowledge and belief, true, correct and complete.
(
(
)
Signature of Executor/Administrator/Beneficiary
Date
Telephone Number
(
(
)
Signature of Preparer
Date
Telephone Number
+
Mail to: Kentucky Revenue Cabinet, Frankfort, Kentucky 40620
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