Delaware Resident Estate Tax Return

Resident Estate Tax Return
900R
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Page 1
Estate Tax Returns for Estates
of Resident Decedents
Dying in 2017
Rev. Code 0003-01

DELAWARE
FORM 900-R

*DF30617019999*
DF30617019999

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
If decedent was a Delaware resident with no real or tangible personal property located outside of Delaware, skip Lines 7
through 13 and enter amount from Line 6 on Line 14. This is your tax.
7. Enter the value of Delaware Taxable Property from Form 900-R, Schedule A,
Page 4. (If zero, skip to Line 14.)
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 900R, Schedule B, Page 5.
0
0
0
0
. _____|_____|_____|_____
9. Divide Line 7 by Line 8 - carry to 4 decimal places.

(Revised 11/2017)

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

DELAWARE
FORM 900-R

*DF30617029999*
DF30617029999

SECTION D: Tax Computation
10. Multiply Line 6 by Line 9:
11. Subtrac t Line 10 from Line 6:
12. Ente r amount of inheritance, estate, legacy, or succession taxes paid
to any other state:
13. Enter the smaller of Line 11 or Line 12:
14. Tax Due. (Subtract Line 13 from Line 6.):
15. Prior payments (explain in an attached statement)
16. Balance due (or overpayment) (subtract line 15 from line 14)
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 13, 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:

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

When to File
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 Delawar e 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 Resident Decedents
Dying in 2017
Rev. Code 0003-01

DELAWARE
FORM 900-R

*DF30617039999*
DF30617039999

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)

3

*DF30617049999*
DF30617049999

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

essary

ath

(Revised 11/2017)

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

DELAWARE
FORM 900-R

*DF30617059999*
DF30617059999

SCHEDULE B
WHO SHOULD USE SCHEDULE B: Schedule B is used only for the estate of a resident which paid estate, inheritance, legacy,
or succession taxes to any other State or the District of Columbia. If this estate paid no estate, inheritance, legacy or succession
taxes to another state, you may skip Schedule B and Lines 7 through 13 of Form 900 - R and go directly to Line 14, statement of
estate tax due.
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 States or 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-R.

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-R.

(Revised 11/2017)

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