Delaware Non-Resident Estate Tax Return

Non-Resident Estate Tax Return
900NR
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DELAWARE
FORM 900-NR

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Page 1
Estate Tax Returns for Estates
of Non-Resident Decedents
Dying in 2017
Rev. Code 0003-01

*DF30717019999*
DF30717019999

Date of Death:
SECTION A: Decedent Information (Print or Type):
Name of Decedent:

Names of Personal Representative:

Address of Decedent:

Address of Personal Representative:

City:

City:

State/Zip Code:

State/Zip Code:
Personal Representative’s Phone Number:

Decedent’s
Social Security Number:

County in which Delaware real estate located:

Date Letter Granted:

SECTION B: State Estate Tax
1.

Federal Taxable Estate (2017 Federal Form 706, line 3a)

2. Adjustments per 30 Del. C.§1501(4):
a) QTIP property excluded from Federal Return
b) Non-taxable farmland
c) QTIP property left to surviving spouse
3. Delaware Estate (line 1 plus line 2a less lines 2b and 2c)
4. Applicable exclusion
a) Basic applicable exclusion (Federal Form 706, line 9a)
b) Deceased spousal unused exclusion(Federal Form 706, line 9b)
c) Applicable exclusion amount (add lines 4a and 4b)
5. Delaware Taxable Estate (line 3 less line 4c)
6. Delaware Estate Tax (per Table A, page 3)
SECTION C: Prorating Percentage
7. Enter the value of Delaware Taxable Property from Form 900-NR, Schedule A,
Page 4.
8. Enter the value of the federal taxable estate less the value of real and tangible
personal property not located in any of the States or the District of Columbia
from Form 900-NR, Schedule B, Page 5.
9. Divide Line 7 by Line 8 - carry to 4 decimal places.

(Revised 11/2017)

1

.

0
0
0
0
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DELAWARE
FORM 900-NR

Page 2
Estate Tax Returns for Estates
of Non-Resident Decedents
Dying in 2017
Rev. Code 0003-01

*DF30717029999*
DF30717029999

SECTION D: Tax Computation
10. Tax Due (Multiply Line 6 by Line 9.)
*See tax computation chart on Page 3.

$

11. Prior payments (explain in an attached statement)

$

12. Balance due (or overpayment) (subtract line 11 from line 10)

$

SECTION E: SIGNATURE OF PERSONAL REPRESENTATIVE / PREPARER
Signature of Preparer:

Date:

Street Address:
City:

State:

Zip Code:

Phone:
Under penalties of perjury, I declare that I have examined this return, including attachments and accompanying schedules and
statements, and believe it is true, correct and complete.
Signature of Personal Representative:

Date:

Signature of Personal Representative:

Date:

Attachments: If you completed Lines 7 through 9, attach Schedules A and B, a copy of the United States Estate Tax Return, and
copies of estate, inheritance, legacy or succession taxes from another state or the District of Columbia.
MAKE CHECK PAYABLE AND MAIL TO:
When to File

DELAWARE DIVISION OF REVENUE
P. O. BOX 2044
WILMINGTON, DE 19899-2044

The return is due within 9 months after the date of the decedent's death. Interest starts to accrue 9 months after the date of death
of the decedent at ½% per month.

Extension
The Secretary of Finance or his delegate, upon written request, may extend the time for the filing of the return, and may extend
the time for payment of the tax for a reasonable period from the due date. If time for filing the federal Estate Tax Return of the
decedent is extended, the time for filing the Delaware Estate Tax Return shall be automatically extended for a like period,
provided an executed copy of such extension grant is furnished to the Division of Revenue before or with the filing of the return.

(Revised 11/2017)

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Page 3
Estate Tax Returns for Estates
of Non-Resident Decedents
Dying in 2017
Rev. Code 0003-01

DELAWARE
FORM 900-NR

*DF30717039999*
DF30717039999

Table A – Computation for Delaware Estate Tax
(1)
(2)
Adjusted
Adjusted
taxable estate taxable estate
equal to or
less than --more than ---

(3)
Tax on
amount in
Column (1)

(4)
(1)
(2)
Rate of tax
Adjusted
Adjusted
on excess
taxable estate taxable estate
over amount
equal to or
less than --in Column (1) more than ---

(3)
Tax on
amount in
Column (1)

(4)
Rate of tax
on excess
over amount
in Column (1)

0
40,000
90,000
140,000
240,000

40,000
90,000
140,000
240,000
440,000

0
0
400
1,200
3,600

(Percent) None

0.8
1.6
2.4
3.2

2,040,000
2,540,000
3,040,000
3,540,000
4,040,000

2,540,000
3,040,000
3,540,000
4,040,000
5,040,000

106,800
146,800
190,800
238,800
290,800

8.0
8.8
9.6
10.4
11.2

440,000
640,000
840,000
1,040,000
1,540,000
-----------

640,000
840,000
1,040,000
1,540,000
2,040,000
-----------

10,000
18,000
27,600
38,800
70,800
-----------

4.0
4.8
5.6
6.4
7.2
-----------

5,040,000
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000

6,040,000
7,040,000
8,040,000
9,040,000
10,040,000
-----------

402,800
522,800
650,800
786,800
930,800
1,082,800

12.0
12.8
13.6
14.4
15.2
16.0

(Revised 11/2017)

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Page 4
Estate Tax Returns for Estates
of Non-Resident Decedents
Dying in 2017
Rev. Code 0003-01

DELAWARE
FORM 900-NR

*DF30717049999*
DF30717049999

SCHEDULE A
WHO SHOULD USE SCHEDULE A: Schedule A is used to complete Delaware Form 900-NR, Estate Tax Return for Non-Resident Decedents for the estate of a Delcendent who was a non-resident of Delaware at the time of death.
PURPOSE OF SCHEDULE A: Use Schedule A to calculate the value of Delaware Taxable Tangible Property for Line 7 of the
Delaware Estate Tax Return. This is the numerator of the proration percentage at Line 9 of the return. The proration percentage
is necessary to calculate the correct amount of the Delaware estate tax due by non-residents of Delaware.
DELAWARE TAXABLE TANGIBLE PROPERTY: Delaware Taxable Tangible Property is the value of real property and tangible
personal property which is included in the gross estate for federal estate tax purposes and located in Delaware at the time of the
Decedent’s death, less the amount of deductions permitted on the federal estate tax return which are attributed to the Delaware
property. Schedule A is completed using information taken from the Schedules attached to the federal estate tax return, Form 706.
Attach Schedule A to the Delaware Estate Tax Return, Form 900-NR.

1.

Delaware Real Property to the extent included on Form 706, Schedules A, E, F, G, and/or H.

2.

Value of qualified conservation easement exclusion allowed for Delaware
property. Form 706, Schedule U.

3.

Subtract (2) from (1).

4.

Tangible personal property located in Delaware. Form 706, Schedules E, F, G, and/or H.

5.

Add (3) and (4).

6.

Cost of administering estate in Delaware. Form 706, Schedule J.

7.

Mortgages and liens on Delaware property. Form 706, Schedule K.

8.

Net losses on Delaware real and tangible personal property during estate administration.
Form 706, Schedule L.

9.

Expenses incurred in administering Delaware real and tangible personal property not subject
to claims. Form 706, Schedule L.

10.

Bequests, etc., to Surviving Spouse from Delaware real and tangible personal property.
Form 706, Schedule M.

11.

Charitable, Public and Similar Gifts and Bequests paid from Delaware
tangible property. Form 706, Schedule O.

12.

Add Lines (6) through (11).

13.

Subtract line (12) from line (5). Form 900-NR, Line 7.

(Revised 11/2017)

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DELAWARE
FORM 900-NR

Page 5
Estate Tax Returns for Estates
of Non-Resident Decedents
Dying in 2017
Rev. Code 0003-01

*DF30717059999*
DF30717059999

SCHEDULE B
WHO SHOULD USE SCHEDULE B: Schedule B is used only for the estate of a Decedent who was a non-resident of
Delaware at the time of death.
PURPOSE OF SCHEDULE B: Use Schedule B to calculate the value of “federal taxable estate, less the value of real and
tangible personal property not located in any of the fifty States and the District of Columbia” for Line 8 of the Delaware Estate
Tax Return. This is the denominator of the proration percentage at Line 9.
ATTACHMENTS: Attach to Schedule B a copy of each of the schedules from federal Form 706 listing real or tangible
personal property located outside the United States and the District of Columbia which was included in Line 1 of the federal
estate tax return, Form 706, and on each schedule indicate the item and value of or amount of such property.
Attach Schedule B to the Delaware Estate Tax Return, Form 900-NR.

1.

Enter value of taxable estate from Line 3a of Federal Form 706.

2.

Enter the gross value of real or tangible personal property located outside of the fifty states
and the District of Columbia that was included in Line 3a of Federal Form 706.

3.

Enter the amount of mortgages and liens on the value of real and tangible personal
property listed at Line (2).

4.

Enter the expenses of administering property listed at Line (2).

5.

Add Lines 3 and 4.

6.

Subtract Line (5) from Line (2).

7.

Subtract Line (6) from Line (1) and enter on Line 8 of the Delaware Estate Tax
Return, Form 900-NR.

(Revised 11/2017)

5