Print Reset

TENNESSEE DEPARTMENT OF REVENUE

SHORT FORM INHERITANCE TAX RETURN AMENDED RETURN
INH
302 INSTRUCTIONS
1. GENERAL FILING REQUIREMENT: The Tennessee Inheritance Tax is a tax upon the privilege of receiving property by transfer because of
a decedent's death. The personal representative, or person(s) in possession of property of the decedent is required to file a return of the estate
with the Department of Revenue.

2. FILING THE SHORT FORM: If the gross estate of a resident decedent is less than the single exemption allowed by Tenn. Code .Ann. Section
67-8-316, the representative of the estate may file the Short Form-Inheritance Tax Return. In the case of resident decedent's dying between
January 1, 2006 and December 31, 2012, the allowable exemption is $1,000,000; in 2013, the allowable exemption is $1,250,000; in 2014,
the allowable exemption is $2,000,000; and in 2015, the allowable exemption is $5,000,000. In 2016 and thereafter, no inheritance tax
is imposed.

3. DUE DATE: The return is due nine (9) months after the date of the decedent's death, unless an extension of time is granted by the Department.

4. FILING: Please print in blue or black ink. Mail the return to Tennessee Department of Revenue, Andrew Jackson State Office Building,
500 Deaderick Street, Nashville, TN 37242.

5. FOR ASSISTANCE: Contact Taxpayer Services Division by calling in-state toll free 1-800-342-1003 or (615) 253-0600.

Name of Decedent Last Name: First Name: MI:

Social Security No. Date of Death Age of Decedent County of TN Probate

Did decedent have a will? Yes No (If Yes, attach a copy to the return).

If spouse is deceased, enter Last Name: First Name: Mi: and Date of Death

Personal Representative's Name (executor, etc.) Last Name: First Name: MI:

Address Street: City: State: Zip Code:

Return Preparer: Last Name/Firm: First Name: MI: Phone ( )

Address Street: City State: Zip Code:

Attorney For the Estate Last Name/Firm: First Name: MI: Phone ( )

Address Street: City: State: Zip Code:

Please Complete in Blue or Black Ink
ROUND TO THE NEAREST DOLLAR
DOLLARS CENTS

00
1. Real Estate (Total from Schedule A, reverse side) ......................................................................................... $_______________________

00
2. Personal and Miscellaneous Property (Total from Schedule B, reverse side) ................................................ $_______________________

00
3. Jointly-Owned Property (Total from Schedule C, reverse side) ...................................................................... $_______________________

00
4. Transfers during decedent's life (Total from Schedule D, reverse side) ......................................................... $_______________________

00
5. Total Gross Estate (Add lines 1 through 4) ..................................................................................................... $_______________________

00
6. Allowable Exemption ........................................................................................................................................ $_______________________
IF THE GROSS ESTATE (Line 5 above) IS LESS THAN THE EXEMPTION TOTAL (Line 6 above), YOU MAY USE THIS SHORT FORM.
00
7. TOTAL GROSS ESTATE (from Line 5) ........................................................................................................... $_______________________

00
8. TOTAL DEDUCTIONS (from Schedule E) ...................................................................................................... $_______________________

00
9. NET ESTATE (subtract Line 8 from Line 7) .................................................................................................... $_______________________
Under penalties of perjury, I declare this report to be true, accurate, and
complete to the best of my knowledge.
FOR OFFICE USE ONLY
Signature of Personal Representative Date Acct. No.

Signature of Preparer Date Date Received

RV-R0001702 INTERNET (2-15)

 SCHEDULES
Date of Valuation of assets (check one): Value of assets at date of death or Value of assets 6 months after date of death
SCHEDULE A - REAL ESTATE SCHEDULE B - PERSONAL & MISC. PROPERTY
Individually owned and located in Tennessee Cash, Notes, Mortgages, Life Insurance, Stocks, Bonds, Annuities, Furnishings,
Automobiles, Jewelry, etc. Owned Individually
Description & Location Full Value Description Full Value

10. TOTAL (enter on front, Line 1) $ 11. TOTAL (enter on front, Line 2) $
SCHEDULE C (PART 1) - JOINTLY OWNED PROPERTY
List property interest held jointly by decedent and spouse
Description Full Value

12. Total Property Value

13. One-half (½ ) of Line 12 $
SCHEDULE C (PART 2) - JOINTLY OWNED PROPERTY
List property interests held jointly by decedent and persons other than spouse
Description % owned by Decedent Name of Joint Owner Full Value Owned by Decedent

14. Total Property Value

15. Total of lines 13 & 14 (enter on front, Line 3) $
SCHEDULE D - TRANSFERS DURING DECEDENT'S LIFE
List all transfers made by decedent within 3 years prior to date of death
Description of Transfer To Whom (name) Date of Gift Full Value

16. Total Gifts

17. Gift Tax Paid (enter total of State Gift Tax paid on above gifts)
18. Total of lines 16 & 17 (enter on front, Line 4) $
SCHEDULE E - DEDUCTIONS
Examples: funeral & burial expenses, administrative expenses (court costs, bonds, etc.) professional fees (attorney, accountant, etc.) taxes (property, individual, etc.), notes
& mortgages due (decedent obligations but only ½ of joint obligations), debts of decedent (unpaid at date of death), bequests (public, charitable, religious, & educational),
marital deductions (list all property passing to spouse), etc.

Description Amount

19. TOTAL AMOUNT ALL DEDUCTIONS (enter on front, Line 8) $

INTERNET (2-15)