Kentucky Inheritance Tax Forms

Kentucky Inheritance and Estate Tax Forms and Instructions

COMMONWEALTH OF KENTUCKY

DEPARTMENT OF REVENUE

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.

92A201 - No Tax Due Return

92A200 - Inheritance Tax Return

92A205 - Inheritance Tax Return (Short Form)

92A204 - Real Estate Valuation Information Form

92A936 - Election to Qualify Terminable Interest Property and/or Power of Appointment Property

92A928 - Election to Defer the Payment of Inheritance Tax Through Installments

92A300 - Affidavit of Exemption

Kentucky Inheritance Tax Return - No Tax Due

For Department Use Only: / /

Decedent’s Name:

Date of Death: Social Security Number:

Age at Death: Cause of Death:

HR Code Number (if known):

Residence (Domicile) at Time of Death

Number and Street:

City: State: ZIP Code: County:

Name and Address of Executor/Administrator/Beneficiary:

Name and Address of Preparer:

Did the decedent have a will? No Yes

Filing status of Federal Estate and Gift Tax Return: Not Required Required

Total Value of Property from Reverse Side: $

Occupation:

Part I — Property

Part II — Beneficiaries

Kentucky Inheritance Tax Return

Gross Estate

Individually owned assets: $

Jointly owned assets: $

QTIP and/or powers of appointment: $

Previously taxed property: $

Gifts and transfers: $

Total Gross Estate: $

Deductions

Funeral expenses: $

Administration expenses: $

Debts of decedent: $

Federal estate tax: $

Total Deductions: $

Net Estate: $

Tax Computation Schedule

Real Estate Valuation Information Form

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:

Fair Cash Value on date of death: $

Property Valuation Administrator’s Assessed Value: $

Sale Price: $

Agricultural or horticultural assessment of land: $

Fair cash value of residence: $

Agricultural or horticultural value of land only: $

Total of lines C and D: $

Election to Qualify Terminable Interest Property

Decedent’s Name:

Decedent’s Address:

Date of Death: Code HR:

Personal Representative’s Name:

Personal Representative’s Address:

Personal Representative’s E-mail Address:

Personal Representative’s Telephone Number:

Election to Defer Payment of Inheritance Tax Through Installments

Estate of: Date of Death: HR:

Beneficiary’s Name:

Social Security Number:

Amount of Tax: $

Beneficiary’s Address:

Beneficiary’s E-mail Address: Phone Number:

Signature of the Electing Beneficiary: Date:

Affidavit of Exemption

Affiant: Estate of:

Date of Death: County: State:

Signature:

Witness date: Notary Public:

Supplemental documents to attach:

Taxpayer Service Center locations and contact details may be entered below if needed:

Rights of Taxpayer / Department of Revenue Responsibilities: