OPTIONAL LISTING
Description and Location
Fair Cash Value
of Property
at Date of Death
$
Total Value of Property ................................................................................
Name of Beneficiary
Relation to Decedent
Listings on this page are optional and are not a requirement.
If no inheritance taxes are due and a Federal Estate and Gift Tax Return is not required, it is not necessary to file an
Inheritance and Estate Tax Return with the Kentucky Revenue Cabinet. An affidavit of exemption will be accepted by
the courts for the final settlement and closing of the administration of an estate. If inheritance tax or estate tax is
due the Commonwealth of Kentucky, Form 92A200, 92A202, or 92A205 should be used.