Alabama Application for Estate Tax Waiver

Application for Estate Tax Waiver
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FORM

AlAbAmA DepArtment of revenue

EST-1

InDIvIDuAl AnD CorporAte tAx DIvIsIon, estAte tAx seCtIon

6/14

1. Name of decedent (First)

Application for estate tax Waiver
(Initial)

(Last name)

3. Decedent’s legal residence at time of death
5. Has Federal Estate Tax Return (Form 706) been filed?

អ Yes

អ No

7. Person to contact for
additional information:

Complete in Triplicate
and Mail All Copies
(Carbon or Photocopy
is acceptable)

Name
Address

2. Date of death

4. Decedent’s Social Security Number
6. Total gross estate

$

(Give the total gross estate value as reported on
Form 706. If Form 706 has not been filed, show
approximate value.)
Telephone No. (

)

8. Describe the assets in the estate which are to be transferred. (If additional space is needed, attach additional sheets.) See instructions on reverse side.
No. shares stock or
face value of bonds

Name of Company

Description

ABOVE INFORMATION MUST BE COMPLETED ON EACH APPLICATION BEFORE WAIVER CAN BE ISSUED
A SEPARATE SET OF WAIVERS MUST BE COMPLETED FOR EACH COMPANY

▼

Under penalties of perjury, I declare that I have examined this waiver and, to the best of my knowledge
and belief, it is true, correct, and complete.

ADMINISTRATOR’S OR AGENT’S SIGNATURE

DATE

Alabama Department of Revenue
Individual and Corporate Tax Division
Estate Tax Section
P.O. Box 327440
Montgomery, AL 36132-7440

ESTATE TAX WAIVER
FOR OFFICIAL USE ONLY

▼

9. NAME AND ADDRESS TO WHICH WAIVER SHOULD BE MAILED
(Executor / Administrator)

This Estate Tax Waiver is hereby approved by the Alabama
Department of Revenue.
Signed ______________________________________________

Date ________________________________________________
Valid only when signed by an authorized agent of
the Alabama Department of Revenue.

Instructions for Completing form est-1
this application must be completed in triplicate and all 3 copies mailed to the Alabama
Department of revenue, Individual and Corporate tax Division, estate tax section, p.o. box
327440, montgomery, Al 36132-7440. A separate set of waivers must be submitted for each
company. If approved, the original and one copy will be returned to you.

LINES 1 through 7. Complete lines 1 through 7 of the
application giving the information requested.

purchase, etc.) or life insurance policy (whole life or
term), (5) Contract number or policy number.

LINE 8. Describe the assets in the estate which are to be
transferred. examples of the information required on the
different assets is described below.

Examples:

(A) Stocks and Bonds. (1) number of shares, (2) name of
stock or bond, (3) type or Class (preferred, common,
etc.), (4) for jointly held stocks or bonds, list name of
Co-tenant and indicate if held with right of
survivorship.
Example:

410 Shares – ABC Corporation – Common
John R. Doe and Mary Doe with right of survivorship

(B) Annuity Contract or Life Insurance Policy. (1) name
of Company, (2) Commuted value of Annuity
contract or life insurance policy as of decedent’s date
of death (or schedule of settlement), (3) name of the
beneficiary, (4) type of Annuity (retirement, single

ABC Insurance Company – Retirement Annuity
$3,840.00 Beneficiary Mary Doe
XYZ Insurance Company – Life Insurance
$5,850 Beneficiary John Smith

Contract #12345
Policy #67890

(C) Real Property. (1) legal description of property or
mineral rights as appears on deed or in contract, (2)
for jointly held property, list name of Co-tenant.
Example:

Montgomery County, Lot 1, according to the map of John P. Jones’
Survey, as recorded in Map Book 25 at page 8 in the office of the
Judge of Probate, Montgomery, Alabama, Jointly held property,
Co-Tenant Mary R. Doe.

LINE 9. enter the name and address to which the waiver
should be mailed.

Mail The Original And 2 Copies
Of This Application To:
Alabama Department of Revenue
Individual and Corporate Tax Division
Estate Tax Section
P.O. Box 327440
Montgomery, AL 36132-7440

If you have any questions concerning the completion and/or submission of this application,
please contact the estate tax section of the Individual and Corporate tax Division at (334) 242-1033.