INSTRUCTIONS: APPLICATION FOR TENNESSEE INHERITANCE TAX WAIVER (Form RV-F1400301)
Tennessee residents may wish to apply for an inheritance tax waiver if the decedent died between 2006 and 2012 and left an estate which is less than the exemption allowed heirs. The size of the exemption will increase until 2016, when the inheritance tax will be discontinued. This document is available on the website of the Tennessee government and should be filed with the state's Department of Revenue.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 1: Give the complete name of the person whose estate is in question and the county in which they lived, as well their date of death and Social Security number.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 2: Question one asks whether a representative for the estate has been appointed in probate or chancery court or by the county clerk. If so, give their name. If no, you must attach a copy of the will.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 3: Question two asks if an inheritance tax return has already been filed, as well as whether it will be filed by the due date. If you have already filed this return, give the date on which you did so and the account number if you know it.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 4: Question three does not need to be completed if the estate has already filed an inheritance tax return or plans to do so within nine months of the death of the person in question. Otherwise, give the location and fair market value of all real estate property in question. Describe and give the value of all personal property. Determine the total value of all assets.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 5: Question four asks you to list beneficiaries of the estate and state their relationship to the dead person.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 6: Print the name and address of the estate's qualified representative or attorney, as well as their daytime phone number.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 7: Sign and date the bottom of the page. Include your address.
Application For Tennessee Inheritance Tax Waiver RV-F1400301 Step 8: Mail the application to the Tennessee Department of Revenue at the address listed in the instructions.
