Form Iett-100 - Inheritance And Estate Transfer Tax Return - 2004 Page 2
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1
2R-3318 (2/04)
Schedule IV – Tax Reduction and Determination of Louisiana Estate Transfer Tax
1 Total state death tax credit allowable (Per U.S. Federal Estate Tax Return Form 706)
$
2
Ratio of assets attributable to Louisiana (Louisiana gross estate to federal gross estate, per federal return)
3 State death tax credit attributable to Louisiana (Multiply Line 1 by Line 2.)
4 Basic inheritance tax (From Schedule III)
5 Tax reduction under Act 818 of 1997 (See instructions.)
%
6 Inheritance tax reduction (Multiply Line 4 by Line 5.)
7 Inheritance tax due (Subtract Line 6 from Line 4.)
8 Louisiana estate transfer tax (Subtract Line 7 from Line 3; if less than zero, enter zero.)
$
Schedule V – Summary of Inheritance Tax, Estate Transfer Tax, and Interest Due
$
1
Inheritance tax due (From Line 7, Schedule IV)
2
Estate transfer tax (From Line 8, Schedule IV)
3
Interest due on inheritance and estate transfer taxes (See instructions.)
4
Total amount due (Add Lines 1 through 3.)
5
Previous remittance
6
$
Balance due or refund requested (Subtract Line 5 from Line 4.)
Executors and Administrators (including Ancillary Executors and Administrators)
Name
Designation and Social Security Number
Address (Number and street, city, state, ZIP)
Name
Designation and Social Security Number
Address (Number and street, city, state, ZIP)
Declaration
Under the penalties of perjury, I declare that I have examined this return, including all accompanying documents, and to the best of my knowledge
and belief, it is true, correct, and complete. If the return is prepared by persons other than the taxpayer, their declaration is based on all the
information relating to the matters required to be reported in the return of which they have knowledge.
Signature of attorney
Address (Number and street, city, state, ZIP)
Telephone
Date
Signature of preparer (if other than attorney)
Date
Telephone
Address (Number and street, city, state, ZIP)
Date
Signature of Executor/Administrator
Telephone
Table I - American Experience Mortality Table (Louisiana Revised Statute 47:2405)
Life
PV of Naked
PV of Life
Life
PV of Naked
PV of Life
Life
PV of Naked
PV of Life
Age
Age
Age
Expectancy
Ownership
Usufruct
Expectancy
Ownership
Usufruct
Expectancy
Ownership
Usufruct
20
42.20
.085548
.914452
46
23.81
.249794
.750206
72
7.55
.644352
.355648
21
41.53
.089967
.910033
47
23.08
.260612
.739388
73
7.11
.660916
.339084
22
40.85
.092544
.907456
48
22.36
.271850
.728150
74
6.68
.677826
.322174
23
40.10
.096672
.903328
49
21.63
.283666
.716334
75
6.27
.694187
.305813
24
39.49
.100197
.899803
50
20.91
.295743
.704257
76
5.88
.710037
.289963
25
38.81
.104231
.895769
51
20.20
.308275
.691725
77
5.49
.726532
.273468
26
38.12
.108497
.891503
52
19.49
.321346
.678654
78
5.11
.742605
.257395
27
37.43
.112975
.887025
53
18.79
.334678
.665322
79
4.74
.758915
.241085
28
36.73
.117669
.882331
54
18.09
.348559
.651441
80
4.39
.774608
.225392
29
36.03
.122533
.877467
55
17.40
.362956
.637044
81
4.05
.789852
.210148
30
35.33
.127675
.872325
56
16.73
.377380
.622620
82
3.71
.805876
.194124
31
34.63
.132994
.867006
57
16.05
.392532
.607468
83
3.39
.821084
.178916
32
33.93
.138491
.861509
58
15.39
.408054
.591946
84
3.06
.835817
.164183
33
33.21
.144448
.855552
59
14.74
.423774
.576226
85
2.77
.851206
.148794
34
32.50
.150571
.849429
60
14.10
.439797
.560203
86
2.47
.866319
.133681
35
31.78
.157003
.842997
61
13.47
.456366
.543634
87
2.18
.880928
.119072
36
31.07
.163604
.836396
62
12.86
.472777
.527223
88
1.91
.894442
.105558
37
30.35
.170661
.829339
63
12.26
.489655
.510345
89
1.66
.908152
.091848
38
29.62
.178080
.821920
64
11.67
.506809
.493191
90
1.42
.920968
.079032
39
28.90
.185664
.814336
65
11.10
.523806
.476194
91
1.19
.933250
.066750
40
28.18
.193637
.806363
66
10.54
.541327
.458673
92
0.98
.944528
.055472
41
27.45
.202086
.797914
67
10.00
.558395
.441605
93
0.80
.954717
.045283
42
26.22
.217073
.782927
68
9.47
.576152
.423848
94
0.64
.963773
.036227
43
26.00
.219810
.780190
69
8.97
.592963
.407037
95
0.50
.971698
.028302
44
25.27
.229438
.770562
70
8.48
.610365
.389635
45
24.54
.239430
.760570
71
8.00
.627412
.372588
Table II - Exemption and Tax Rates
Exemption
Rate of tax
Classification of heirs or legatees
Deaths in calendar year:
1983 and prior years - $5,000 each
See instructions on tax rate.
1984 - $10,000 each
Direct descendants by blood or
1985 - $15,000 each
affinity, ascendant, or surviving
2% of the actual value on the first
1986 - $20,000 each
$20,000 taxable, plus 3% of the actual
spouse of decedent
1987 and thereafter - $25,000 each
value in excess of $20,000
1992 and thereafter - surviving
spouse totally exempt
5% of the actual value on the first
Collateral relations (including brothers
$20,000 taxable, plus 7% of the actual
$1,000 each
or sisters by affinity)
value in excess of $20,000
5% of the actual value on the first
Strangers or nonrelated persons
$5,000 taxable, plus 10% of the actual
$500 each
value in excess of $5,000
Charitable, religious, or
Totally exempt
educational organizations
1402
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