INSTRUCTIONS: KENTUCKY INHERITANCE AND ESTATE TAX RETURN (Form 92A200)

When someone dies in Kentucky on or after July 1, 1998 and their assets pass to taxable beneficiaries or organizations, a form 92A200 should be filed to pay inheritance and estate tax. This document is found on the website of the Kentucky Department of Revenue.

Kentucky Inheritance And Estate Tax Return 92A200 Step 1: Indicate whether you are filing an original return or an amended return for a refund or tax due with a check mark.

Kentucky Inheritance And Estate Tax Return 92A200 Step 2: Enter the decedent's name, Social Security number, occupation at the time of death or prior to retirement, age at the time of death, date of death, cause of death, HR case number if known, and address at the time of death.

Kentucky Inheritance And Estate Tax Return 92A200 Step 3: Enter the name and address of the executor, administrator or beneficiary in the box on the left below the decedent information section. Enter the name and address of the preparer in the box on the right.

Kentucky Inheritance And Estate Tax Return 92A200 Step 4: Indicate with a check mark whether you are required to file a federal estate and gift tax return. If so, attach a copy.

Kentucky Inheritance And Estate Tax Return 92A200 Step 5: To complete lines 1 through 9, you must complete a separate worksheet for each line, all of which are included with this document. Line 1 documents individually owned assets, line 2 documents jointly owned assets, line 3 documents qualified terminable interest property and/or powers of appointment, line 4 documents previously taxed property, and line 5 documents gifts and transfer. The sum of lines 1 through 5 should be entered where indicated to calculate the total gross estate.

Kentucky Inheritance And Estate Tax Return 92A200 Step 6: Funeral expenses are entered on line 6, administration expenses are entered on line 7, decedent debts are entered on line 8, and federal estate tax paid or estimated is entered on line 9. These comprise your total deductions.

Kentucky Inheritance And Estate Tax Return 92A200 Step 7: Subtract the total deductions from the total gross estate. Enter the difference where indicate. Calculate your tax owed on the last page of this packet. If filing late, complete lines 10 through 15 to determine your penalty and interest owed.