Kentucky Inheritance & Estate Tax Forms and Instructions Packet

Inheritance & Estate Tax Forms and Instructions Packet
Form 92A200P
Kentucky
Inheritance and Estate Tax
Forms and Instructions
COMMONWEALTH OF KENTUCKY
DEPARTMENT OF REVENUE

For Dates of Death on or After January 1, 2005
(Revised February, 2018)

Kentucky Department of Revenue
Mission Statement
As part of the Finance and Administration Cabinet, the mission of the Kentucky Department of Revenue is to
administer tax laws, collect revenue, and provide services in a fair, courteous, and efficient manner for the benefit
of the Commonwealth and its citizens.

* * * * * * * * * * * * *

The Kentucky Department of Revenue does not discriminate on the basis of race, color, national origin, sex,
age, religion, disability, sexual orientation, gender identity, veteran status, genetic information or ancestry in
employment or the provision of services.

NOTICE
If all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not required,
it is not necessary to file an Inheritance Tax Return with the Kentucky Department of Revenue. An affidavit
of exemption will be accepted for the final settlement and closing of the administration of an estate. If
inheritance tax is due the Commonwealth of Kentucky, Form 92A200 or 92A205 should be used.
The affidavit of exemption is to be filed only with the court. Do not send a copy of the affidavit to the
Kentucky Department of Revenue.

Sample Affidavit of Exemption
AFFIDAVIT OF EXEMPTION
	

Affiant ____________________________ , being first duly sworn, states that he/she is fiduciary or beneficiary of the

estate of _______________________________ , who died on the _______ day of __________________ , _______ , a resident
of _________________________ County, Kentucky.
	 Affiant states that all assets of the estate pass to exempt beneficiaries pursuant to Kentucky Revised Statute
140.080* or exempt organizations pursuant to Kentucky Revised Statute 140.060** either by virtue of the decedent’s
will, the intestate laws of this state, or by contract (survivorship, payable on death, trust, etc.).
	
Affiant further states that a Kentucky Inheritance Tax Return will not be filed since no death tax is due the state
and a Federal Estate and Gift Tax Return (Form 706) is not required to be filed because the gross estate is less than
the required amount set out in Section 2010(c) of the Internal Revenue Code. This affidavit is being submitted to
satisfy the requirements of Kentucky Revised Statute 395.605.
	
	__________________________________________________________
	Signature
	

Witness my hand this ________ day of __________________________ , __________ .

	

Sworn and subscribed to before me by _____________________________________

	

this _______ day of ____________________________________________ , __________ .

	

______________________________________________________ Notary Public

	

My commission expires______________________________________

  *Exempt beneficiaries under KRS 140.080 include spouse, children, stepchildren, grandchildren, parent, brother,
and sister.
**Exempt organizations include educational, religious or other institutions, societies, or associations, whose sole
purpose is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions in this state
qualify as exempt organizations provided that any transfer to such an organization is for public purposes.
	

WHAT’S INCLUDED

INHERITANCE AND ESTATE TAX FORMS
 
 
 
 
 
 
 
 
 
 

No Tax Due Return (resident and nonresident) and Instructions (Form 92A201)
Inheritance Tax Return (resident and nonresident) (Form 92A200)
Inheritance Tax Return (short form) (resident and nonresident) (Form 92A205)
Real Estate Valuation Information Form (Form 92A204)
Election to Qualify Terminable Interest Property and/or Power of Appointment Property (Form 92A936)
Election to Defer the Payment of Inheritance Tax Through Installments (Form 92A928)
Affidavit of Exemption (Form 92A300)
Inheritance Tax Table for Resident Decedent
Inheritance Tax Table for Nonresident Decedent
Blanket Consent

GENERAL INFORMATION
  Supplemental Documents...............................................................................................................................................  1
  Payment of Tax
  Discount........................................................................................................................................................................  1
  Installment Payments...................................................................................................................................................  1
  Interest...........................................................................................................................................................................  1
  Penalties........................................................................................................................................................................  1
  Property to be Included on the Return...........................................................................................................................  1
  Valuation of Property—Fair Cash and Agricultural........................................................................................................  2
 Deductions........................................................................................................................................................................  2
  Federal Estate Tax.............................................................................................................................................................  2
  Qualified Terminable Interest Property (QTIP) and/or Powers of Appointment (POA)...............................................  2
  Property Previously Taxed...............................................................................................................................................  2
  Example of Credit for Previously Taxed Property..........................................................................................................  3
 Distribution.......................................................................................................................................................................  4
  Exemptions for Beneficiaries of a Resident Decedent..................................................................................................  4
  Exemptions for Beneficiaries of a Nonresident Decedent............................................................................................  5
  Bequest of T
  ax..................................................................................................................................................................  5
  Property Set Aside Under KRS 391.030(1)(c)..................................................................................................................  5
  Estate Tax...................................................................................................................................................................   5 & 6
  Value of a Life Estate........................................................................................................................................................  6
  Amended Return..............................................................................................................................................................  7
  Acceptance Letter.............................................................................................................................................................  7	
  Protest and Appeal...........................................................................................................................................................  7
  Helpful Hints
   Where to Obtain Assistance.........................................................................................................................................  7
   Reporting of Intangible Property Tax...........................................................................................................................  7
  Fiduciary Return...........................................................................................................................................................  7
   Office of the Taxpayer Ombudsman............................................................................................................................  7
   Website for Forms.........................................................................................................................................................  7
 Definitions..................................................................................................................................................................   8 & 9
  Taxpayer Service Centers Locations and Phone Numbers.........................................................................................  10
  Kentucky Taxpayers Bill of Rights........................................................................................................  inside back cover

INHERITANCE AND ESTATE TAX FORMS IN THIS PACKET
The forms in this packet should only be used if the date of death occurred on or after January 1, 2005. The forms may be duplicated on a computer and the space allocated for each item may be decreased or increased depending on the amount of space
required. The forms may be used for a decedent who was a resident or a nonresident of Kentucky.
If all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not required, it is not necessary to file an Inheritance Tax Return with the Kentucky Department of Revenue (DOR). An Affidavit of Exemption will be
accepted for the final settlement and closing of the administration of an estate. If inheritance tax or estate tax is due the
Commonwealth of Kentucky, Form 92A200 or 92A205 should be used.
If the date of death occurred prior to January 1, 2005, contact the Financial Tax Section, Department of Revenue, Station
61, 501 High Street, Frankfort, KY 40601-2103, (502) 564-4810, fax (502) 564-2695.
Three forms are included in this booklet. Choose one unless an Affidavit of Exemption is used.
1.	 No Tax Due Return (Form 92A201)
This return may be used for an estate (Kentucky resident or nonresident) if: (1) there is no Kentucky inheritance tax due, (2)
the date of death is on or after January 1, 2005, and (3) the entire estate passes to beneficiaries listed in the following group
either by contract (survivorship, payable on death, trust, etc.), the decedents will, or the intestate laws of this state:
	
(1)	 Surviving spouse, parent
	
(2)	 Child (adult or infant)
			 child by blood, stepchild, child adopted during infancy, or child adopted during adulthood who was reared by
the decedent during infancy
	 (3)	Grandchild
			 issue of child, stepchild, child adopted during infancy, or of a child adopted during adulthood who was reared
by decedent during infancy
	
(4)	 Brother, sister (whole or half)
			
➤  Refer to KRS 140.080 for (1) through (4) above
	
(5)	 Exempt organizations—Refer to KRS 140.060
			 Exempt organizations include educational, religious or other institutions, societies, or associations, whose
sole purpose is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions
in this state qualify as exempt organizations provided that any transfer to such an organization is for public
purposes.		
	
2.	 Inheritance Tax Return (Form 92A200)
This return must be used for an estate (resident or nonresident) when: (1) the date of death is on or after January 1, 2005,
and (2) any assets of the estate pass to taxable beneficiaries or taxable organizations, or when Forms 92A201 and 92A205
do not apply.
Instructions are on the back of each schedule.
3.	 Inheritance Tax Return (Short Form) (Form 92A205)
This return may be used for an estate (Kentucky resident or nonresident) when : (1)  a federal estate tax return is not required to be filed, (2) the assets of the estate consist of 10 items or less, (3) no gifts or transfers where made within three
years of death without full consideration, (4) no real or personal property was transferred with a retained life interest, (5) the
decedent did not possess any power to appoint any real or personal property or have the use of any qualified terminable
interest property, and (6) the decedent had not received any real or personal property from another decedent within five
years and paid inheritance tax on the property.

92A201 (6-16)

Kentucky Inheritance
Tax Return

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

NO TAX DUE

FOR DEPARTMENT USE ONLY

	 
4   6	
__ __ __ __ __ __ / __ __ / __ __ / __ __ __ __
	
Account Number	
Tax	
Mo	
Year

This return may be used if: (1) there is no Kentucky inheritance tax due, (2) the date of death is on or after January 1, 2005, and
(3) the entire estate passes to beneficiaries listed in the following groups either by contract (survivorship, payable on death, trust,
etc.), the decedent’s will, or the intestate laws of this state:
(1)	 Surviving spouse, parent
(2)	 Child (adult or infant)
		
child by blood, stepchild, child adopted during infancy,
		
or a child adopted during adulthood who was reared by decedent during infancy
(3)	Grandchild
		
issue of child by blood, stepchild, child adopted during infancy,
		
or of a child adopted during adulthood who was reared by decedent during infancy
(4)	 Brother, sister (whole or half)
		
➤  Refer to KRS 140.080 for (1) through (4) above
(5)	 Exempt organizations—Refer to KRS 140.060
	
	
Exempt organizations include educational, religious or other institutions, societies, or associations, whose sole purpose
is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions in this state qualify as
exempt organizations provided that any transfer to such an organization is for public purposes.
	 Decedent’s Name	 Last	

First	

Middle Initial	 Date of Death

	 Social Security Number	 Occupation (If decedent was retired Age at Death	
at death, state occupation prior to
retirement.)

Cause of Death	

HR Code Number (if known)

	
	 Residence (Domicile) at Time of Death

	

Number and Street	

City	

	 Name and Address of Executor/Administrator/Beneficiary	

State	

 Exec

 Atty

 Admr

 CPA

 ________

 ________

 

		

ZIP Code	

County

Name and Address of Preparer

Did the decedent have a will?   No   Yes  If Yes, attach a copy of the will.
Did the decedent have a trust agreement?   No   Yes  If Yes, attach a copy of the trust agreement.
				

Filing status of Federal Estate and Gift Tax Return for this estate (check one):
  Not Required    Required (enclose copy)    Not Required, but filed for Portability (enclose copy)   
Schedules for listing property (real and personal) and beneficiaries are on the reverse side of this form. Listing of
property is optional. Listing of beneficiaries and their relationship is required.
Total Value of Property from Reverse Side ........................................... (optional) ➤ 	$

	

✍

Under criminal penalties, I declare that this return, including accompanying documents, has been examined by me, and
is, to the best of my knowledge and belief, true, correct and complete.

 (  )
	

Signature of Executor/Administrator/Beneficiary	

Date	

Telephone Number	

E-mail Address

 (  )
	

Signature of Preparer	

 

Date	

Telephone Number	

Mail to: Kentucky Department of Revenue, Frankfort, Kentucky 40620

E-mail Address

92A201 (6-16)

PART I—PROPERTY (Optional Listing)
	
	

	

Description and Location	
of Real or Personal Property	

Fair Cash Value
at Date of Death

Total Value of Property ....................................................................................➤	

$

PART II—BENEFICIARIES (Must be completed)
	

Name of Beneficiary	

Relation to Decedent (Required)

If all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not filed, it is not
necessary to file an Inheritance Tax Return with the Kentucky Department of Revenue. An affidavit of exemption will
be accepted by the courts for the final settlement and closing of the administration of an estate. If inheritance tax is
due the Commonwealth of Kentucky, Form 92A200 or 92A205 should be used.

92A200 (6-16)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE

FOR DEPARTMENT USE ONLY

KENTUCKY
INHERITANCE TAX RETURN

	 
4   6	
__ __ __ __ __ __ / __ __ / __ __ / __ __ __ __
	

Account Number	

Tax	

Requirements for use of this return—This return is to be filed when (1) the date of death is on
or after January 1, 2005, (2) any assets of the estate pass to taxable beneficiaries or taxable
organizations, (see page 4 of general information) and (3) Forms 92A201 and 92A205 do not
apply. Pursuant to KRS 140.190, the beneficiaries as well as the personal representative(s)
may be held personally liable for the tax.
	 Decedent’s Name Last     First      Middle Initial	

	 Social Security Number	

Occupation (If decedent was
retired at death, state occupation prior to retirement.)

Mo	

Year

Return Status (check one):
  Original Return
  Amended Return—Refund
  Amended Return—Tax Due
Age at Death	

Date of Death

Cause of Death	

HR Code Number

	
	 Residence (Domicile) at Time of Death
	

Number and Street	

City	

State	

	

Name and Address of Executor/Administrator/Beneficiary	

	

 Exec

 Atty

 Admr

 CPA

 ________

 ________

ZIP Code	

County

Name and Address of Preparer

		

	 Did the decedent have a will?    No    Yes  If Yes, attach a copy of the will.
	 Did the decedent have a trust agreement?    No    Yes  If Yes, attach a copy of the trust agreement.
Filing status of Federal Estate and Gift Tax Return for this estate (check one):
  Not Required    Required (enclose copy)    Not Required, but filed for Portability (enclose copy)
Gross Estate
  1.	 Individually owned assets...................................................................... 	$	
  2.	 Jointly owned assets.............................................................................. 	$
  3.	 Qualified terminable interest property
	 and/or powers of appointment.............................................................. 	$
  4.	 Previously taxed property...................................................................... 	$
  5.	 Gifts and transfers.................................................................................. 	$
		
Total Gross Estate .............................................................................................	$
Deductions
  6.	 Funeral expenses.................................................................................... 	$
  7.	 Administration expenses....................................................................... 	$
  8.	 Debts of decedent................................................................................... 	$
  9.	 Federal estate tax— paid or  
estimated .................................... 	$
		
Total Deductions ................................................................................................	$
		
Net Estate (Total Gross Estate less Total Deductions) ....................................	$
	
	
Total Tax Due from Tax Computation Form 92A200 ........................................	$	
Interest and Penalty
10.	 Interest for late payment (see general information).....................................................................	$
11.	 Late filing penalty (see general information)................................................................................	$
12.	 Late payment penalty (see general information)..........................................................................	$
13.	 Total Due (tax plus interest and penalties, if applicable).............................................................	$
14.	 Total previously paid.......................................................................................................................	$
15.	 Balance due/Refund ........................................................................................................................	$
Attach check payable to “Kentucky State Treasurer” to this return and mail to Kentucky Department of Revenue, Frankfort, KY 40620

✍

Under criminal penalties, I declare that this return, including accompanying documents, has been examined by me, and is, to the best
of my knowledge and belief, true, correct and complete.

 (  )
	
	

Signature of Executor/Administrator/Beneficiary	

Social Security Number	

Date	

Telephone Number

E-mail Address of Executor/Administrator/Beneficiary

 (  )
	

Signature of Preparer	

Date	

Telephone Number	

E-mail Address

92A200 (6-16)

Estate of:

Page ____ of ____

Individually Owned Assets

List in this schedule all items individually owned by the decedent including life insurance payable to the estate.
(Please review instructions on reverse side for details.)
Item 	
Number 	

Description of Property/Name of Corporation
or Obligor/ Name of Bank or Debtor	

Accrued Rents/
Interest/Dividends

Number
of Shares

   1.

Total (including continuation page(s))  (enter on page 1, line 1)................................................ ➤
If additional space is needed, duplicate this page and attach as a continuation page(s).

Fair Cash Value
on Date of Death

INSTRUCTIONS
INDIVIDUALLY OWNED ASSETS
All real proper ty individually owned must
be lis ted in this schedule. For repor ting
agricultural or horticultural land, see General
Information—Valuation of Property—Fair Cash
and Agricultural.
Stocks and bonds individually owned are
includable in this schedule. Stock values are
determined by using an average of the high and
low quoted selling price on the decedent’s date
of death. In case of inactive stock such as closely
held corporations, explain the method used
in computing the value at the date of death. A
balance sheet, at a date nearest the decedent’s
death, together with a statement of net earnings
and dividends paid for the five-year period
immediately preceding the date of death, must
be supplied in support of these valuations (ex.
financial institution’s monthly statement.)
Dividends declared and of record in the decedent’s
name but not paid prior to death must be included
in this schedule. Provide statements, lists, etc.
supporting valuation of these assets.
United States bonds individually owned as well
as those payable upon death to another should
be included in this schedule. Indicate series,
maturity value and date of purchase of all United
States bonds.
In some instances, the estate will include stocks
and bonds listed on a stock exchange that did not
make sales on the date of the decedent’s death.
When this occurs, their value must be determined
by averaging the high and low for the last working
day preceding the date of death and the first
working day subsequent to the date of death. For
reporting stock of a corporation owning qualified
real estate passing to a qualified person(s), see
General Information—Valuation of Property—Fair
Cash and Agricultural.
Mortgages, notes and cash individually owned
must be listed in this schedule. List accrued interest
to date of death. The description of mortgages
and notes must include interest rate, the date the
last payment of interest was made preceding the
date of the decedent’s death, and the due date

of the mortgages or notes. If an account is held
out of state, show name and address of financial
institution on the tax return.
List life insurance payable to the insured or to the
estate. Life insurance payable to a designated
beneficiary, including a testamentary or inter
vivos trustee, is tax-free.
List in this schedule other individually owned
items of the gross estate, such as debts due
decedent; business or partnership (attach balance
sheet showing capital accounts); claims, exclusive
of those claimed under KRS 411.130 (wrongful
death); rights; royalties; leaseholds; judgments;
shares in trust funds; contracts; household
goods and personal effects, including antiques,
jewelry and collections of any type; farm products
and growing crops; livestock; farm machinery;
automobiles; etc.
The value of an annuity or other payment made
to a beneficiary of a deceased employee (other
than the executor or equivalent) under (1) an
exempt trust or qualified nontrusted annuity
plan as described by the Internal Revenue Code
or (2) a contract purchased by an educational or
charitable organization as referred to in Section
170(b)(1)(A)(ii) or (vi) of the Internal Revenue Code
or a religious organization exempt from tax under
Internal Revenue Code Section 501(a), is taxable
in the proportion that the total contributions made
by the decedent bears to the total contributions
made. The proceeds from a Retired Serviceman’s
Family Protection Plan or Survivor Benefit Plan
are exempt under KRS 140.015(2). Refer to KRS
140.063(3) and (4) regarding the taxation of
individual retirement accounts and annuities as
described in Section 408(a) and (b) of the Internal
Revenue Code. Lump-sum distributions of an IRA
are taxable.
All other annuities, including deferred compensation
plans, or payments other than those described in
the preceding paragraph made to a beneficiary,
executor or equivalent, are fully taxable if the
decedent retained ownership at death such as the
right to name or change the beneficiary and must
be listed in this schedule.

92A200 (6-16)

Estate of:

Jointly Owned Assets

Page ____ of ____

List in this schedule all property jointly owned by the decedent and other person(s). (Please review instructions on
reverse side for details.)
Item
Number

Description of Property/
Name of Corporation
or Obligor/ Name of Bank or Debtor	

Name of Co-Owner(s)

Decedent’s
Interest
(Fraction
or %)

Date Placed
With or
Value of 100%
in Joint
Without
at Date of Death
Names
Survivorship
REQUIRED REQUIRED

   
1.

Total (including continuation page(s))..................................................................................................... ➤
Value of decedent’s interest (enter on page 1, line 2) .........................................................................   ➤
If additional space is needed, duplicate this page and attach as a continuation page(s).

INSTRUCTIONS
JOINTLY OWNED ASSETS

All jointly owned property whether real estate (for reporting agricultural or
horticultural land, see General Information—Valuation of Property—Fair Cash and
Agricultural), tangible personal property, bank accounts, stocks, bonds, etc., must
be reported (see KRS 140.050 below). All property placed in joint ownership by the
decedent within three years of the date of death is subject to the tax in its entirety
(see KRS 140.020(2) below). However, there is no presumption of contemplation of
death as to certificates of deposit jointly owned, and only the percent of ownership
of the decedent is taxable (see KRS 140.020(3) below).
KRS 140.020(2) reads as follows: Every transfer made within three (3) years
prior to the death of the grantor, vendor or donor of a material part of his
estate, or in the nature of a final disposition or distribution thereof, and
without an adequate valuable consideration, shall be construed prima
facie to have been made in contemplation of death within the meaning
of this chapter. If a transfer was made more than three (3) years prior to
the death of the decedent it shall be a question of fact, to be determined
by the proper tribunal, whether the transfer was made in contemplation
of death.
KRS 140.020(3) reads as follows: There shall be no presumption of
contemplation of death as to certificates of deposit jointly owned and all
such certificates of deposit shall be taxed pursuant to KRS 140.050.
KRS 140.050 reads as follows: Whenever any real or personal property
is held jointly in the names of two (2) or more persons, or as tenants
by the entirety, or is deposited in banks or other depositories jointly in
the names of two (2) or more persons and is payable to either or to the
survivor upon the death of the other, the right of the surviving tenant by
the entirety or the surviving joint tenant or joint depositor to the immediate
ownership or possession and enjoyment of the property shall be deemed
a transfer of one-half (1/2) or other proper fraction thereof, taxable under
the provisions of this chapter in the same manner as though the part of
the property to which the transfer relates belonged to the tenants by the
entirety, joint tenants or joint depositors as tenants in common, and had
been bequeathed or devised to the surviving tenant by the entirety, joint
tenant or joint depositor by the deceased tenant by the entirety, joint
tenant or just depositor.
For stocks and bonds, a balance sheet, at a date nearest the decedent’s death,
together with a statement of net earnings and dividends paid for the five-year
period immediately preceding the date of death, must be supplied in support of
these valuations (ex. financial institution’s monthly statement.)

92A200 (6-16)

Estate of:

Qualified Terminable Interest Property and/or Powers of Appointment

Page _­___ of ____

List in this schedule all items in which the decedent possessed a general power of appointment or property in which
a qualified terminable interest property election was made in a prior estate. (Please review instructions on reverse
side for details.)
Item
Number

Name of Prior Decedent/
Donor

	

Description of Property/Name of Corporation
or Obligor/ Name of Bank or Debtor

   
1.

Total (including continuation page(s))  (enter on page 1, line 3) ......................................➤
If additional space is needed, duplicate this page and attach as a continuation page(s).

Fair Cash Value
on Date of Death
of Present Decedent

INSTRUCTIONS
QUALIFIED TERMINABLE INTEREST PROPERTY
AND/OR
POWERS OF APPOINTMENT

KRS 140.100(4) requires that the value of a surviving spouse’s interest in a power of appointment trust or
in qualified terminable interest property which was exempt as a part of the surviving spouse’s inheritable
interest in the first spouse’s estate pursuant to an election made under KRS 140.080(1)(a) is includable in
the surviving spouse’s estate.The property is includable at its value on the surviving spouse’s date of death.
The personal representative of the decedent’s estate is entitled to recover from the trust or life estate the
tax attributable to the trust unless the decedent directs otherwise in his will.
Powers of Appointment
All property passing under a power of appointment created by will, deed, trust agreement, contract, insurance policy or other instrument must be reported in this schedule whether or not the power of appointment
is exercised. For taxation of transfers by power of appointment, refer to KRS 140.040 and 140.100(4).
The method of computing the inheritance tax on any power of appointment property as described under
KRS 140.040 is irrelevant in both the donor’s and the donee’s estates when such property is elected to
be included in the surviving spouse’s total inheritable interest as property which qualifies for the federal
estate tax marital deduction under Section 2056(b)(5) or 2056(b)(7) of the Internal Revenue Code.
KRS 140.100(4) requires that the trust or life estate for which an election relates be included in the surviving spouse’s estate for Kentucky inheritance tax purposes at its value on the death of the surviving spouse
regardless of where spouse is domiciled. If the surviving spouse has the power to appoint the remaindermen of the qualified trust or life estate, the property is taxed to the remaindermen named in the surviving spouse’s will and the rates and exemptions are based on their relationship to the surviving spouse. If
the surviving spouse has no power to appoint the remaindermen of the qualified trust or life estate, the
property is taxed to the remaindermen named in the first spouse’s will and the rates and exemptions are
based on their relationship to the second spouse unless such rates and exemptions prove to increase the
tax liability. If this occurs, the beneficiary may use the rates and exemptions in effect at the death of the
first spouse. If the first decedent was a nonresident of Kentucky or died prior to July 1, 1985, the trust or
life estate is not includable in the surviving spouse’s estate.
Qualified Terminable Interest Property
For purpose of the spousal exemption, the term total inheritable interest may include at the election of the
personal representative (or trustee or transferee, if no personal representative) the entire value of a trust
or property in which the surviving spouse was devised a life estate and which otherwise qualifies for the
federal estate tax marital deduction under Section 2056(b)(5) or 2056(b)(7) of the Internal Revenue Code
of 1954, as amended through December 31, 1984. The election is irrevocable and must be made on Form
92A936 on or before the due date of the tax return (as extended) or with the first tax return filed, whichever
occurs last. It is not necessary that a similar election be made for purposes of the federal estate tax marital
deduction or that a Federal Estate and Gift Tax Return be filed. The effect of the election is that the property
(interest) will be treated as passing to the surviving spouse for purposes of the spousal exemption.

92A200 (6-16)

Estate of:

Previously Taxed Property

Page ____ of ____

List in this schedule all items owned by the decedent at death that were taxed in a prior estate and the prior decedent
having died within five years of this decedent’s date of death. (Please review instructions on reverse side for details.)
Item
Number

Name and Date
of Death of
Prior Decedent

Description of Property/Name of Corporation
or Obligor/ Name of Bank or Debtor

Amount of Tax
Previously Paid

   1.

Total (including continuation page(s))  (enter on page 1, line 4)............................................ ➤
If additional space is needed, duplicate this page and attach as a continuation page(s).

Fair Cash Value
on Date of Death
of Present Decedent

INSTRUCTIONS
PREVIOUSLY TAXED PROPERTY
(PRIOR DECEDENT TO IMMEDIATE DECEDENT WITHIN FIVE YEARS)
List all property owned by the immediate decedent at death that was taxed under
the Kentucky Inheritance and Estate Tax Law (KRS Chapter 140) and received from
a prior estate, the prior decedent having died within five years of the immediate
decedent’s date of death. Property listed in this schedule must be specifically identified as having been so taxed or as having been acquired in exchange for property
so taxed. All property correctly listed in this schedule is subject to a tax credit as
provided in KRS 140.095. Separate tax credit computations must be made if the
decedent paid tax in two or more prior estates.
Identify the property previously taxed and take full credit for the tax paid by the
immediate decedent in the prior estate. If full credit is not allowable, you will be
billed for the additional tax plus applicable interest, if due. The credit is taken on
the Tax Computation schedule as a part of this return.
The methods used in evaluating property listed in this schedule will be the same
as those used in evaluating like property listed in other schedules. Property listed
in this schedule must be valued as of the date of the immediate decedent’s death
and must not appear in any other schedule.
See page 3 of general information for an example.

92A200 (6-16)

Estate of:

Gifts and Transfers

Page ____ of ____

List in this schedule all gifts or transfers made within three years of the decedent’s date of death or when the decedent
retained a life interest. (Please review instructions on reverse side for details.)
Was life interest retained by the decedent?   Yes    No
Item
Number

To Whom Made

Description of
Property Transferred

Date of
Transfer

   
1.

Total (including continuation page(s))  (enter on page 1, line 5) .......................................... ➤
If additional space is needed, duplicate this page and attach as a continuation page(s).

Value at
Date of Death

INSTRUCTIONS
GIFTS AND TRANSFERS
Include all gifts and transfers of property in this schedule made by the decedent
within three years prior to death and any gift or transfer of property during
the decedent’s lifetime in which a life estate or the income was retained by
the decedent. If made by deed or trust, a copy of such instrument must be
attached. In the event the taxability of the gift or transfer is not included in the
taxable estate, submit details of the transfer and the reason for the exclusion.
To determine the proper taxation of gifts and transfers, refer to KRS 140.020
(see below). For reporting agricultural or horticultural land, see General
Information—Valuation of Property—Fair Cash and Agricultural.
KRS 140.020 reads in part as follows: (1) Any property or interest
therein, of which the decedent has made a transfer by trust or otherwise, in contemplation of or intended to take effect in possession
or enjoyment at or after death, including a transfer under which the
transferor has retained for his life or any period not ending before
his death (a) the possession or enjoyment of, or the income from
the property; or (b) the actual or contingent power to designate the
persons who shall possess the property or the income therefrom,
except in the case of a bona fide sale for an adequate and full consideration in money or money’s worth. It shall further apply to any
property conveyed in trust over which the settlor has a power of
revocation exercisable by will.
(2) Every transfer made within three (3) years prior to the death of
the grantor, vendor or donor of a material part of his estate, or in the
nature of a final disposition or distribution thereof, and without an adequate valuable consideration, shall be construed to have been made
in contemplation of death within the meaning of this chapter.

92A200 (6-16)

Estate of:

FUNERAL EXPENSES
List in this schedule the cost of the funeral, monument and maintenance of cemetery lot actually paid and not
reimbursed.

	

Description	

To Whom Paid	

Amount Paid

Funeral
Monument
Cemetery lot
Maintenance of lot
Other (specify)

Total funeral expenses (not to exceed $5,000) (including continuation page(s))
  (enter on page 1, line 6) ........................................................................................................... ➤

ADMINISTRATION EXPENSES
List in this schedule administration expenses, including attorneys’ fees and commissions of executors and administrators, actually allowed and paid.
	

Description	

To Whom Paid	

Executors’/Administrators’ commissions
Attorneys’ fees
Appraisers’ fees
Other (specify)

Total administration expenses (including continuation page(s))
  (enter on page 1, line 7) ........................................................................................................... ➤
Attach a separate sheet for additional expenses if needed.

Amount Paid

92A200 (6-16)

Estate of:

DEBTS OF DECEDENT (Please review instructions on reverse side for details.)
	 Item 			
Creditor
Nature of Claim
	Number

Amount

   1.

Total debts of decedent (including continuation page(s)) (enter on page 1, line 8) .............. ➤

FEDERAL ESTATE TAX
Check whether   paid or   estimated. (Detailed instructions are on reverse side.)
Total (enter on page 1, line 9)...................................................................................................... ➤

PROPERTY HAVING A SITUS OUTSIDE KENTUCKY (Detailed instructions are on reverse side.)
Location and Description
of Property

Fair Cash Value
at Date of Death

Mortgages and Taxes

Total (do not include on page 1) ................................................................................................. ➤

Net Value at
Date of Death

INSTRUCTIONS

DEBTS OF DECEDENT
Debts and taxes of the decedent paid by the personal representative are
deductible. Please provide supporting documents (ex. receipts, bills, etc.) Real
property taxes that were a lien against the decedent’s property at the date of
death are deductible. Indicate the decedent’s percentage of liability for debts
and taxes on jointly owned property. If the decedent is survived by a husband,
her debts, with the exception of taxes or mortgages on her real property, are
not deductible unless paid from the proceeds of her estate.
List in this schedule all mortgages and liens of the decedent. Indicate the decedent’s share of liability if mortgage is secured by jointly owned property.
Mortgages are not deductible to the extent secured by credit life insurance.
FEDERAL ESTATE TAX
The figure for this calculation should be obtained from the Federal Estate and
Gift Tax Return.
The federal estate tax is deductible in the proportion that the net estate in
Kentucky subject to the federal estate taxes bears to the total net estate
everywhere subject to federal estate taxes. This is calculated by dividing the
Kentucky net estate, before the federal estate tax deduction, by the federal
taxable estate including federal taxable gifts.
PROPERTY HAVING A SITUS OUTSIDE KENTUCKY
Show location, description and actual value, at date of death, of all decedent’s
property having a situs outside Kentucky. This information is necessary to
determine the amount of federal estate tax allowable as a deduction under
KRS 140.090(1)(d). List mortgages and taxes on property. Intangible property
located outside Kentucky is taxable and must be reported on the return if the
decedent was domiciled in Kentucky.

Social Security
Number

Relationship
(If Any)
Age

$	$	

Distributive Share

Tax

IF A FEDERAL ESTATE AND GIFT TAX RETURN WAS REQUIRED TO BE FILED, ATTACH A COPY TO THIS RETURN

Total Tax Due (enter on page 1) ......................................................................................................................................................................	 $

Less deferred payments (See general information)......................................................................................................................................	 –

Discount of 5% from tax if paid within 9 months from death.......................................................................................................................	 –

Inheritance tax..................................................................................................................................................................................................	 $

Total distributive shares (must equal Net Estate, page 1) ................................................................................	 $

Total from continuation sheets ...........................................................................................................................	 $	$

	

List Names of Heirs and Beneficiaries Including
Exempt Transfers. Itemize Shares of Property
Received. (See general information.)

TAX COMPUTATION SCHEDULE

Estate of: ___________________________________________________

92A200 (6-16)

Social Security
Number

Relationship
(If Any)
Age

Distributive Share

$

$	$	

Total to be entered on page 1 of Tax Computation Schedule............................................................................	 $	

	

List Names of Heirs and Beneficiaries Including
Exempt Transfers. Itemize Shares of Property
Received. (See general information.)

TAX COMPUTATION SCHEDULE (Continuation Sheet)

Estate of: ___________________________________________________

Tax

92A200 (6-16)

92A205 (6-16)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE

Kentucky Inheritance
Tax Return
(Short Form)

FOR DEPARTMENT USE ONLY

	 
4   6	
__ __ __ __ __ __ / __ __ / __ __ / __ __ __ __
	
Account Number	
Tax	
Mo	
Year

This form is designed for small, uncomplicated estates. Requirements for use of
this return—This return may be used when (1) a federal estate tax return is not
required to be filed, (2) the assets of the estate consist of 10 items or less, (3) no
gifts or transfers were made within three years of death without full consideration,
(4) no real or personal property was transferred with a retained life interest, (5) the
decedent did not possess any power to appoint any real or personal property or
have the use of any qualified terminable interest property, and (6) the decedent had
not received any real or personal property from another decedent within five years
and paid inheritance tax on the property. Pursuant to KRS 140.190, the beneficiaries
as well as the personal representative(s) may be held personally liable for the tax.
	 Decedent’s Name	 Last	

First	

Occupation (If decedent was
	 Social Security Number		
retired at death, state occu			
pation prior to retirement.)
	
	 Residence (Domicile) at Time of Death

	

Number and Street	

	

Middle Initial	 Date of Death

Age at	
Death

Cause of Death	

City	

	 Name and Address of Executor/Administrator/Beneficiary	

State	

HR Code Number (if known)

ZIP Code	

County

Name and Address of Preparer

 Exec

 Atty

 Admr

 CPA

 _______

 _______

	
		

Return Status (check one):
  Original Return
  Amended Return—Refund
  Amended Return—Tax Due

Did the decedent have a will?   No   Yes  If Yes, attach a copy of the will.				
Did the decedent have a trust agreement?   No   Yes  If Yes, attach a copy of the trust agreement.			
Net Estate (from page 2)....................................................................................................................... 	$
Inheritance tax due from Section III on reverse side.......................................................................... 	$
Discount of 5% from tax if paid within 9 months from death............................................................ 	–
Total Tax Due ......................................................................................................................................... 	$
Interest and Penalty
  Interest for late payment (see general information)................................................................................	$
  Late filing penalty (see general information)............................................................................................	$
  Late payment penalty (see general information).....................................................................................	$
  Total due (tax plus interest and penalties, if applicable)..........................................................................	$
  Total previously paid...................................................................................................................................	$
  Balance due/Refund ...................................................................................................................................	$

 

✍

Attach check payable to “Kentucky State Treasurer” to this return and mail to
Kentucky Department of Revenue, Frankfort, KY 40620

Under criminal penalties, I declare that this return, including accompanying documents, has been examined by me, and
is, to the best of my knowledge and belief, true, correct and complete.

 (  )
	
	

Signature of Executor/Administrator/Beneficiary	

Social Security Number	

Date	

Telephone Number

E-mail Address of Executor/Administrator/Beneficiary

 (  )
	

Signature of Preparer	

Date	

Telephone Number	

E-mail Address

92A205 (6-16)

SECTION I—GROSS ESTATE

List all items which decedent owned or in which the decedent had an interest. Complete Form 92A204, Real Estate
Valuation Information Form, for each parcel of real estate. For stocks and bonds, a balance sheet, at a date nearest
the decedent’s death, together with a statement of net earnings and dividends paid for the five-year period
immediately preceding the date of death, must be supplied in support of these valuations (ex. financial institution’s
monthly statement.)
Ownership (Check or fill in applicable blocks)
Description and Location
of Real or Personal Property

Individual

Joint
Survivorship
REQUIRED
With

Without

Date
Placed in
Joint Names
REQUIRED

Name of
Co-Owner

Fair Cash
Value of 100%
Interest at
Date of Death

Decedent’s
Interest

TOTAL GROSS ESTATE ..................................................................................................................................................... 	$__________________________	

SECTION II—DEDUCTIONS
Funeral expenses....................................................................................	$_______________________________
Monument...............................................................................................	$_______________________________	
Cemetery lot and maintenance of lot....................................................	$_______________________________	
Subtotal (not to exceed $5,000)....................................................................................................................................... 	$__________________________	
Personal representatives’ commissions.......................................................................................................................... 	$__________________________
Attorneys’ fees................................................................................................................................................................... 	$__________________________
Appraisers’ fees and court costs...................................................................................................................................... 	$__________________________
Mortgages and liens (decedent’s share).......................................................................................................................... 	$__________________________
Other debts of decedent (itemize only if total debts exceed $500):
__________________________________________________________________________________________	 ........................... 	$__________________________
__________________________________________________________________________________________	 ........................... 	$__________________________
__________________________________________________________________________________________	 ........................... 	$__________________________
__________________________________________________________________________________________	 ........................... 	$__________________________
TOTAL DEDUCTIONS ........................................................................................................................................................ 	$__________________________
            NET

ESTATE (Total Gross Estate Less Total Deductions) (enter on page 1)............... 	$__________________________

Social Security
Number

Relationship
(If Any)
Age

Distributive Share

$	$	

Total Inheritance Tax Due (enter on page 1) ..................................................................................................................................................	 $

Total distributive shares (must equal net estate) ..............................................................................................	 $

	

List Names of Heirs and Beneficiaries or Exempt
Organizations. Itemize shares of property received.
(See General Information)

SECTION III—TAX COMPUTATION SCHEDULE
Tax

92A205 (6-16)

92A204 (3-12)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

REAL ESTATE VALUATION INFORMATION FORM
(PLEASE COMPLETE A SEPARATE FORM
FOR EACH PIECE OF REAL ESTATE)

ESTATE OF

HR CODE NUMBER

DATE OF DEATH

Individually Owned   Yes  No  Jointly Owned  Yes   No   Decedent’s Interest (%)
Qualified Terminable Interest Property   Yes   No     Previously Taxed Property  Yes   No
Gift   Yes   No

Address of Real Estate_______________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________

I. FAIR CASH VALUE

(Complete this section if agricultural or horticultural value not claimed)
1.	 Fair Cash Value on date of death.................................................................................. 	$__________________________
2.	 Property Valuation Administrator’s Assessed Value
	
(before homestead exemption) value as of date of death......................................... 	$__________________________
	

If fair cash value at date of death is different from the property valuation administrator’s date of death value,
please explain.
	______________________________________________________________________________________________________
	______________________________________________________________________________________________________
3.	 Sale Price (if sold or purchased within five years)..................................................... 	$__________________________
	
If fair cash value at date of death is different from the sale price, please explain.
	______________________________________________________________________________________________________
	______________________________________________________________________________________________________

II. AGRICULTURAL or HORTICULTURAL VALUE

(Complete this section if the election is made to report the agricultural value or horticultural value for “qualified
real estate.” This is only advantageous if the property passes to son(s)-in-law or daughter(s)-in-law.)
A.	 Agricultural or horticultural assessment of the land by
	
local property valuation administrator on date of death........................................... 	$__________________________
B.	 Fair cash value assessment of the residence located on the
	
land by the local property valuation administrator on date of death....................... 	$__________________________
C.	 Agricultural or horticultural value of the land only on date of death....................... 	$__________________________
D.	 Fair cash value of the residence located on the land on date of death.................... 	$__________________________
E.	 Total of lines C and D ................................................................................................... 	$__________________________

GENERAL INFORMATION
Crop/Tillable Land (Number Acres)	

Pasture/Nontillable Land (Number Acres)

Woodland (Number Acres)	

Wasteland (Number Acres)

Distance From Nearest Town	

Total Acres

Please submit a legal description of the land for recording of the tax lien required by KRS 140.350 if agricultural or
horticultural value is claimed.
Please submit the names and addresses of all heirs who receive agricultural property if agricultural or horticultural
value is claimed.

92A936 (3-12)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

ELECTION TO QUALIFY
TERMINABLE INTEREST PROPERTY
AND/OR POWER OF APPOINTMENT PROPERTY
[KRS 140.080(1)(a)]

INSTRUCTIONS: This election is to be signed by the decedent’s personal representative (or trustee
or transferee if no personal representative). The election is irrevocable and must be filed with the
Department of Revenue on or before the due date of the Inheritance Tax Return or with the first tax
return filed, whichever occurs last.

DECEDENT’S NAME_________________________________________________________________________________________
DECEDENT’S ADDRESS______________________________________________________________________________________
DECEDENT’S DATE OF DEATH___________________________________________ 	

CODE HR_________________________

PERSONAL REPRESENTATIVE’S NAME________________________________________________________________________
PERSONAL REPRESENTATIVE’S ADDRESS____________________________________________________________________
PERSONAL REPRESENTATIVE’S E-MAIL ADDRESS_____________________________________________________________
(    )
PERSONAL REPRESENTATIVE’S TELEPHONE NUMBER_________________________________________________________
I, ___________________________________________________________________________, as personal representative (or
trustee or transferee) of the Estate of ____________________________________________________________________ and
pursuant to Item(s) __________________________ of decedent’s Last Will and Testament which creates a qualifying
life income interest in a trust or life estate which is in a form that would qualify for the federal estate tax marital
deduction under Section 2056(b)(5) or 2056(b)(7) of the Internal Revenue Code of 1954, as amended through
December 31, 1984, hereby irrevocably elects to treat the property passing under said item(s) of decedent’s
Last Will and Testament as property transferred to ________________________________________________ as
surviving spouse for purposes of the exemption granted to the spouse under KRS 140.080(1)(a). It is understood
that the remainder or balance of the trust or life estate will be included in the surviving spouse’s estate for Kentucky
inheritance and estate tax purposes at its value on the death of the surviving spouse regardless of where surviving
spouse is domiciled.

Signature of Person Making the Election

	

Date	

92A928 (6-15)

Commonwealth of Kentucky
DEPARTMENT OF REVENUE

ELECTION TO DEFER THE PAYMENT
OF INHERITANCE TAX THROUGH INSTALLMENTS
Tax Must Exceed $5,000

INSTRUCTIONS: This election is to be signed by the beneficiary and filed in duplicate at the time the
inheritance tax return is filed. (See KRS 140.222 to determine if the beneficiary qualifies to pay his
tax through installments.)
ESTATE OF_______________________________________________ 	 DATE OF DEATH________________	HR_______________
BENEFICIARY’S NAME____________________________________
SOCIAL SECURITY NUMBER

	 –	–

AMOUNT OF T
  AX $_______________________________________
BENEFICIARY’S ADDRESS____________________________________________________________________________________
(   )
BENEFICIARY’S E-MAIL ADDRESS________________________________ 	 PHONE NUMBER_________________________

To be able to pay your inheritance tax through the deferred payment plan in equal annual installments you must
agree to the following terms and conditions:
  (1)	 The first installment shall be due and payable at the time the inheritance tax return is filed and the return must
be filed timely.
  (2)	 Each succeeding installment is due one year from the date of the previous payment.
  (3)	 The portion of the tax remaining unpaid shall be charged with interest beginning 18 months after the decedent’s
date of death. Pursuant under the provisions of KRS 140.222, the interest rate is established under KRS 131.010(6).
  (4)	 Your share of the inheritance tax exceeds $5,000.
  (5)	 The filing of this election together with payment of the first installment shall relieve the personal representative
of the estate from further liability for the deferred tax payments and the bond requirements of KRS 140.210.
  (6)	 This election is not finally approved until all inheritance tax liabilities are determined by the department.
  (7)	 The beneficiary choosing to use the installment method for paying the tax is personally liable for the amount
of the deferred tax remaining unpaid.
  (8)	 The statute of limitations for actions to collect these taxes shall be suspended for the period of time that the
taxes are deferred.
 (9)	 The Department of Revenue may require the beneficiary to post sufficient security when the department
reasonably believes collection of the tax may be in jeopardy.
(10)	 Failure to pay any installment as it becomes due or to post the required security shall cause all unpaid installments
to become immediately due and payable.
(11)	 Failure to pay any installment as it becomes due may cause penalties to be applied pursuant to KRS 131.180.
(12)	 The beneficiary is responsible for notifying the Financial Tax Section, Department of Revenue, Station 61, 501
High Street, Frankfort, Kentucky 40601-2103, of any change of address.

I, ____________________________________________________________, hereby elect to pay my inheritance tax through
10 equal annual installments pursuant to KRS 140.222 in accordance with the terms and conditions above.
	
Approved:________________________________________________ 	 ________________________________________________	
Department of Revenue

Signature of the Electing Beneficiary

_________________________________________________________ 	 ________________________________________________
	
Date
Date

92A300 (9-13)

AFFIDAVIT OF EXEMPTION
	

Affiant ____________________________ , being first duly sworn, states that he/she is fiduciary or beneficiary

of the estate of _______________________________ , who died on the _______ day of _______________ , _______ , a
resident of _________________________ County, Kentucky.
	
Affiant states that all assets of the estate pass to exempt beneficiaries pursuant to Kentucky Revised Statute
140.080* or exempt organizations pursuant to Kentucky Revised Statute 140.060** either by virtue of the
decedent’s will, the intestate laws of this state, or by contract (survivorship, payable on death, trust, etc.).
	 Affiant further states that a Kentucky Inheritance Tax Return will not be filed since no death tax is due the
state and a Federal Estate and Gift Tax Return (Form 706) is not required to be filed because the gross estate
is less than the required amount set out in Section 2010(c) of the Internal Revenue Code. This affidavit is being
submitted to satisfy the requirements of Kentucky Revised Statute 395.605.
	
	__________________________________________________________
	Signature
	

Witness my hand this ________ day of __________________________ , __________ .

	

Sworn and subscribed to before me by _____________________________________

	

this _______ day of ____________________________________________ , __________ .

	

______________________________________________________ Notary Public

	

My commission expires______________________________________

 *Exempt beneficiaries under KRS 140.080 include spouse, children, stepchildren, grandchildren, parent,
brother, and sister.
**Exempt organizations include educational, religious or other institutions, societies, or associations, whose
sole purpose is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions
in this state qualify as exempt organizations provided that any transfer to such an organization is for public
purposes.
	

	

(APPLICABLE FOR DATES OF DEATH ON OR AFTER JULY 1, 1998)

INHERITANCE TAX TABLE
FOR ESTATES OF DECEDENTS WHO WERE RESIDENTS OF KENTUCKY

CLASS A—The following list of beneficiaries are exempt from paying inheritance tax.

$500	
$500-	 $1,000-	 $10,000-	$20,000-	$30,000-	$45,000-	$60,000-	$100,000-	
$200,000-	
or less	 $1,000	 $10,000	$20,000	$30,000	$45,000	$60,000	$100,000	
$200,000	
and over

DISTRIBUTIVE SHARE BRACKETS

	  (1)	 Surviving spouse, parent
  (2)	 Child (adult or infant)
		 child by blood, stepchild, child adopted during infancy, or a child adopted during adulthood who was reared by 	
	 	 decedent during infancy
 (3)	 Grandchild
		 issue of child by blood, stepchild, child adopted during infancy, or of a child adopted during adulthood who was 	
	 	 reared by decedent during infancy
  (4)	 Brother, sister (whole or half)

	

	
	
CLASSIFICATION
			
OF BENEFICIARY	

CLASS B
0	
0	
4% of Amt.	 $360 + 5%	 $860 + 6%	 $1,460 +	
$2,660 +	
$4,160 +	
$8,960 +	
$22,960 +	
					
						
over	
of Amt.	
of Amt.	 8% of Amt.	
10% of 	
12% of	
14% of	
16% of	
*Nephew, niece, half-nephew, half-niece, daughter-in-law, son-in-law,
$1,000	
over	
over	
over	
Amt. over	 Amt. over	 Amt. over	 Amt. over	
							
aunt, uncle, or great-grandchild who is grandchild of child by blood,
							
$10,000	
$20,000	
$30,000	
$45,000	
$60,000	
$100,000	
$200,000	
						
stepchild or child adopted during infancy .
Exemption
$1,000
			

CLASS C
				
0	
6% of Amt.	 $30 + 6%	 $570 + 8%	 $1,370 +	
$2,3