INSTRUCTIONS: TENNESSEE SHORT FORM INHERITANCE RETURN (Form INH 302)

The personal representative or person in possession of the property of a deceased person in Tennessee must file an inheritance tax return within 9 months of the death. The short form variant may be used if the gross estate is less than the single exemption allowed. Be sure to review the qualifications listed at the top of this form INH 302 before using it to file your inheritance tax return. The document can be found on the website of the government of Tennessee.

Tennessee Short Form Inheritance Return INH 302 Step 1: Give the name of the decedent, their Social Security number, the date of death and their age at the time, and their county of residence.

Tennessee Short Form Inheritance Return INH 302 Step 2: Indicate with a check mark whether a will was left. If yes, attach a copy.

Tennessee Short Form Inheritance Return INH 302 Step 3: If the decedent's spouse is deceased, give their name and date of death.

Tennessee Short Form Inheritance Return INH 302 Step 4: Give the name and address of the personal representative in charge of the estate, as well as the name and address of the preparer of this return and the name and address of the attorney representing the estate.

Tennessee Short Form Inheritance Return INH 302 Step 5: Complete Schedule A on the reverse side and enter the total on line 1 of the first page.

Tennessee Short Form Inheritance Return INH 302 Step 6: Complete Schedule B on the reverse side and enter the total on line 2 of the first page.

Tennessee Short Form Inheritance Return INH 302 Step 7: Complete Schedule C on the reverse side and enter the total on line 3 of the first page.

Tennessee Short Form Inheritance Return INH 302 Step 8: Complete Schedule D on the reverse side and enter the total on line 4 of the first page.

Tennessee Short Form Inheritance Return INH 302 Step 9: Add lines 1 through 4 and enter the sum on line 5.

Tennessee Short Form Inheritance Return INH 302 Step 10: Enter all allowable exemptions on line 6. If line 5 is less than line 6, complete the remainder of the form as instructed.

Tennessee Short Form Inheritance Return INH 302 Step 11: Sign and date the form.