INSTRUCTIONS: KENTUCKY INHERITANCE TAX RETURN NO TAX DUE (Form 92A201)

A form 92A201 is an optional document that can be filed in cases when someone dies in Kentucky and no state inheritance or federal estate tax is due, provided the death was on or after July 1, 1998 and the entire estate is transferred to surviving spouses, children, grandchildren, siblings or exempt organizations. In lieu of filing a form 92A201, the courts will accept an affidavit of exemption. This document is found on the website of the Kentucky Department of Revenue.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 1: On the first line, enter the name of the decedent and their date of death.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 2: On the second line, enter their Social Security number and HR code number (if known).

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 3: On the third line, enter their complete address at the time of death.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 4: In the box below the third line on the left, enter the name and address of the executor, administrator or beneficiary of the estate.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 5: In the box on the right, enter the name and address of the preparer of this form.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 6: Indicate with a check mark whether a will was left. If so, attach a copy with this document. Indicate with a check mark if federal estate and gift tax return is required. If so, you cannot use this form.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 7: You have the option of documenting property. If so, complete the table on the reverse side of the page. Enter a description of all real or personal property in the left column and its address, and enter its full cash value at the date of death in the right column. Total the value of the property and enter it on the first page where indicated.

Kentucky Inheritance Tax Return No Tax Due 92A201 Step 8: Part II on the reverse side of the page is mandatory. Give the name of all beneficiaries in the column on the left and their relationship to the decedent in the column on the right.