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Louisiana Inheritance and Estate Transfer Tax Return
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Extracted from PDF file 2023-louisiana-form-r-3318.pdf, last modified March 2004Inheritance and Estate Transfer Tax Return
Louisiana Department of Revenue Taxpayer Services Division P. O. Box 201 Baton Rouge, LA 70821-0201 (225) 219-0067 R-3318 (2/04) Form IETT-100 Mark one. Original return Amended return / / Date of originalaaa Partial return Inheritance and Estate Transfer Tax Return Decedent died For office use only. Testate Address of decedent at time of death (Number and street, city, state, ZIP) Succession Name Estate/Succession of Auditor # ______________ Intestate Keyed ________________ Resident Receipt number Nonresident Date of death Decedent’s Social Security Number Parish of decedent’s domicile or nonresident’s property Mail Date / Attorney’s name Date Acknowledged _______________________ / Date Accepted Attorney's mailing address (Box, number and street, city, state, ZIP) __________________________ Telephone Please read the attached instructions carefully before completing this return. Schedule I – Recapitulation of Detailed Descriptive List or Inventory Assets Real estate (Louisiana property only) 2 Stocks and bonds 3 Mortgages, notes, and cash 4 Insurance 5 Other miscellaneous property 6 Transfers during last year of decedent’s life (Attach schedule.) 7 Annuities 8 Total separate and community assets (Add Lines 1-7 in Columns 1 and 2.) 9 Funeral expenses $ First Deductions 1 Last Column 2–Value of decedent’s 1/2 community property Column 1–Value of decedent’s separate property Line $ $ Administrative expenses and attorney fees 11 Debts of decedent (Attach itemized list.) 12 Mortgages and liens 13 Total deductions (Add Lines 9-12 in Columns 1 and 2.) $ $ 14 Net estate (Subtract Line 13 from Line 8.) $ $ Middle 10 Schedule II – Preliminary Distribution and Calculation of Usufruct 15 Special bequest by testament 16 Portion inherited by spouse 17 Portion, if any, subject to usufruct 18 Value of usufruct (Use Table 1, Column 4.) Usufructuary age ___________ 19 Net estate less legal usufruct (Subtract Line 18 from Line 14.) 20 Net estate to be distributed under Schedule III (Add Columns 1 and 2 on Line 19.) $ $ $ $ $ Schedule III – Determination of Louisiana Inheritance Tax Name, address, and Social Security Number of heirs or legatees Relationship (if any) Value of inheritance $ Total net estate for inheritance tax purposes $ (Same as Line 20, Schedule II) Less exemption $ Taxable value $ Tax rate % Amount of tax $ Total inheritance tax $ (Forward to Line 4, Schedule IV.) Total due or refund due $ (From Line 6, Schedule V) 1401 R-3318 (2/04) Schedule IV – Tax Reduction and Determination of Louisiana Estate Transfer Tax 1 Total state death tax credit allowable (Per U.S. Federal Estate Tax Return Form 706) $ 2 Ratio of assets attributable to Louisiana (Louisiana gross estate to federal gross estate, per federal return) 3 State death tax credit attributable to Louisiana (Multiply Line 1 by Line 2.) 4 Basic inheritance tax (From Schedule III) 5 Tax reduction under Act 818 of 1997 (See instructions.) % 6 Inheritance tax reduction (Multiply Line 4 by Line 5.) 7 Inheritance tax due (Subtract Line 6 from Line 4.) 8 Louisiana estate transfer tax (Subtract Line 7 from Line 3; if less than zero, enter zero.) $ Schedule V – Summary of Inheritance Tax, Estate Transfer Tax, and Interest Due $ 1 Inheritance tax due (From Line 7, Schedule IV) 2 Estate transfer tax (From Line 8, Schedule IV) 3 Interest due on inheritance and estate transfer taxes (See instructions.) 4 Total amount due (Add Lines 1 through 3.) 5 Previous remittance $ 6 Balance due or refund requested (Subtract Line 5 from Line 4.) Executors and Administrators (including Ancillary Executors and Administrators) Name Designation and Social Security Number Address (Number and street, city, state, ZIP) Name Designation and Social Security Number Address (Number and street, city, state, ZIP) Declaration Under the penalties of perjury, I declare that I have examined this return, including all accompanying documents, and to the best of my knowledge and belief, it is true, correct, and complete. If the return is prepared by persons other than the taxpayer, their declaration is based on all the information relating to the matters required to be reported in the return of which they have knowledge. Date Signature of attorney Address (Number and street, city, state, ZIP) Telephone Date Signature of preparer (if other than attorney) Address (Number and street, city, state, ZIP) Telephone Date Signature of Executor/Administrator Telephone Table I - American Experience Mortality Table (Louisiana Revised Statute 47:2405) Age Life Expectancy PV of Naked Ownership 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 42.20 41.53 40.85 40.10 39.49 38.81 38.12 37.43 36.73 36.03 35.33 34.63 33.93 33.21 32.50 31.78 31.07 30.35 29.62 28.90 28.18 27.45 26.22 26.00 25.27 24.54 .085548 .089967 .092544 .096672 .100197 .104231 .108497 .112975 .117669 .122533 .127675 .132994 .138491 .144448 .150571 .157003 .163604 .170661 .178080 .185664 .193637 .202086 .217073 .219810 .229438 .239430 PV of Life Usufruct .914452 .910033 .907456 .903328 .899803 .895769 .891503 .887025 .882331 .877467 .872325 .867006 .861509 .855552 .849429 .842997 .836396 .829339 .821920 .814336 .806363 .797914 .782927 .780190 .770562 .760570 Age Life Expectancy PV of Naked Ownership PV of Life Usufruct 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 23.81 23.08 22.36 21.63 20.91 20.20 19.49 18.79 18.09 17.40 16.73 16.05 15.39 14.74 14.10 13.47 12.86 12.26 11.67 11.10 10.54 10.00 9.47 8.97 8.48 8.00 .249794 .260612 .271850 .283666 .295743 .308275 .321346 .334678 .348559 .362956 .377380 .392532 .408054 .423774 .439797 .456366 .472777 .489655 .506809 .523806 .541327 .558395 .576152 .592963 .610365 .627412 .750206 .739388 .728150 .716334 .704257 .691725 .678654 .665322 .651441 .637044 .622620 .607468 .591946 .576226 .560203 .543634 .527223 .510345 .493191 .476194 .458673 .441605 .423848 .407037 .389635 .372588 Age 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 Life PV of Naked Expectancy Ownership 7.55 7.11 6.68 6.27 5.88 5.49 5.11 4.74 4.39 4.05 3.71 3.39 3.06 2.77 2.47 2.18 1.91 1.66 1.42 1.19 0.98 0.80 0.64 0.50 PV of Life Usufruct .644352 .660916 .677826 .694187 .710037 .726532 .742605 .758915 .774608 .789852 .805876 .821084 .835817 .851206 .866319 .880928 .894442 .908152 .920968 .933250 .944528 .954717 .963773 .971698 .355648 .339084 .322174 .305813 .289963 .273468 .257395 .241085 .225392 .210148 .194124 .178916 .164183 .148794 .133681 .119072 .105558 .091848 .079032 .066750 .055472 .045283 .036227 .028302 Table II - Exemption and Tax Rates Classification of heirs or legatees Direct descendants by blood or affinity, ascendant, or surviving spouse of decedent Collateral relations (including brothers or sisters by affinity) Strangers or nonrelated persons Charitable, religious, or educational organizations Exemption Deaths in calendar year: 1983 and prior years - $5,000 each 1984 - $10,000 each 1985 - $15,000 each 1986 - $20,000 each 1987 and thereafter - $25,000 each 1992 and thereafter - surviving spouse totally exempt $1,000 each $500 each Rate of tax See instructions on tax rate. 2% of the actual value on the first $20,000 taxable, plus 3% of the actual value in excess of $20,000 5% of the actual value on the first $20,000 taxable, plus 7% of the actual value in excess of $20,000 5% of the actual value on the first $5,000 taxable, plus 10% of the actual value in excess of $5,000 Totally exempt 1402
3318 (2/04)
More about the Louisiana Form R-3318 Estate Tax
Valid from 2008 - present
We last updated the Inheritance and Estate Transfer Tax Return in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Louisiana Department of Revenue. You can print other Louisiana tax forms here.
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TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form R-3318 | Inheritance and Estate Transfer Tax Return |
View all 35 Louisiana Income Tax Forms
Form Sources:
Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form R-3318 from the Department of Revenue in February 2024.
About the Estate Tax
The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.
Historical Past-Year Versions of Louisiana Form R-3318
We have a total of eleven past-year versions of Form R-3318 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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