INSTRUCTIONS: TENNESSEE INHERITANCE TAX RETURN LONG-FORM (Form INH 301)

The person inheriting or responsible for the estate of someone who has died in Tennessee must file an inheritance tax return within 9 months of the date of death. This long-form document can be used by all people who must file an inheritance tax return and is found on the website of the government of Tennessee.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 1: At the top of the first page, give the date of death, the county in which it occurred and the Social Security number of the decedent.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 2: Enter the name and address of the decedent. Indicate whether you are using alternate valuation, special use valuation or whether the gross estate contains property under the 67-8-304 (10) chapter of Tennessee statutes.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 3: Give the age of the decedent and indicate with a check mark whether they left a will. If so, attach a copy. Give the name and address of the personal representative managing the estate, the attorney representing the estate and the preparer of this return.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 4: Skip to the third page and detail all property in the gross estate as instructed. Follow the instructions on lines 1 through 16 of this section to compute the taxable estate.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 5: Beneath this, complete the section concerning federal form 706 if one was filed.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 6: On the fourth page, compute the inheritance tax as instructed. Transfer the value from line 4 here to line 1 on the first page.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 7: Return to the first page. Complete lines 2 through 10 as instructed to compute the total tax due.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 8: On the second page, provide all information requested regarding the decedent.

Tennessee Inheritance Tax Return Long-Form INH 301 Step 9: If entries on your federal return regarding the gross estate value or total allowable deductions differ from the information differ from the values reported on this form, provide an explanation on the bottom of page four, under "Supplemental Information." Sign and date the bottom of the first page.