FORM
IDAHO ESTATE AND TRANSFER TAX RETURN
33
File Number
__________
•
F M
Approved by
__________
Approved on
__________
Estate of (Name of decedent)
Decedent's Social Security No.
•
•
Date of birth
Domicile at date of death (City, State, and County)
Date of death
•
•
•
Name of Personal Representative
Personal Represenative's SSN
•
•
Personal Represenative's Address
•
Street
City
State
Zip
COMPUTATION OF THE TAX
1.
Total state death tax credit from federal Form 706, page 1 ....................................................
•
1
Resident Decedent:
2.
Gross value of property located outside Idaho .......................................................................
•
2
3.
Name of Idaho county where property is located. If more than one county, check box
...
•
3
4.
Gross value of property located in Idaho. Enter the amount from line 45, page 2. ...............
4
•
5.
Total gross estate from federal Form 706, page 1, line 1 ........................................................
•
5
6.
Percent of estate located outside Idaho. Divide line 2 by line 5. ............................................
6
%
•
7.
Portion of credit for property located outside Idaho. Multiply line 1 by line 6. .......................
7
8.
Credit for estate taxes paid to other states .............................................................................
8
•
9.
Lesser of line 7 or line 8 ..........................................................................................................
9
•
10.
Idaho Estate Tax. Subtract line 9 from line 1. ........................................................................
10
•
Nonresident Decedent
11
11.
Name of Idaho county where property is located. If more than one county, check box
...
•
12.
Gross value of property located in Idaho. Enter the amount from line 45, page 2. ...............
•
12
13.
Total gross estate from federal Form 706, page 1, line 1 ........................................................
13
14.
Percent of estate located in Idaho. Divide line 12 by line 13. ................................................
•
%
14
15.
Estate Tax payable to Idaho. Multiply line 1 by line 14. .........................................................
•
15
Interest and Penalty:
16.
Interest for late payment. See instructions. ...........................................................................
16
•
17.
Late filing penalty. See instructions. ......................................................................................
•
17
18.
Total due. Add line 10 or line 15 to lines 16 and 17. .............................................................
•
18
19.
Total of estimated tax payments. ............................................................................................
•
19
20.
Balance due (overpayment). Subtract line 19 from line 18. ...................................................
20
•
Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete.
Date
Personal Representative
•
If signed by someone other than the executor, complete the following:
Name (type or print)
Acting in what capacity
Address and phone number
A FULL COPY OF THE FEDERAL ESTATE TAX RETURN, FORM 706, MUST BE FILED WITH THIS RETURN.
MAIL TO: Idaho State Tax Commission, Estate Tax, PO Box 36, Boise, ID 83722-0410
IA00521
11-30-06