It: Aff-1 Affidavit Of Estate Tax - Alabama Department Of Revenue (Page 2 of 2) in pdf

It: Aff-1 Affidavit Of Estate Tax - Alabama Department Of Revenue Page 2

Instructions For Affidavit of Estate Tax

On May 15, 2001, Gov. Don Siegelman signed into law an act which simplifies the

transfer of assets of a decedent’s estate. Act 2001-468 eliminates the Estate Tax Waiver

(Form EST-1), formerly processed by the Alabama Department of Revenue, and replaces

it with an affidavit. This affidavit is to be recorded at the courthouse in the county of residence

of the decedent. Do not mail the affidavit to the Alabama Department of Revenue. The depart-

ment will not reproduce this form for mailing to any executor/administrator.

The affidavit on this Web site is provided as a sample/guide to be used in transferring

property/assets from the name of the decedent into the name of another entity. It can be

downloaded for use as a legal document.

An affidavit similar to the sample/guide may be drawn up, but it must include the

following:

(1) A beginning statement that it is filed in accordance with Section 40-15-13, Code of

Alabama 1975;

(2) The legal name, Social Security number, legal residence (including county), and

date of death of the decedent;

(3) The name and address of the executor/administrator.

It: Aff-1 Affidavit Of Estate Tax - Alabama Department Of Revenue Page 2