Form INH-4 "Application for Determination of Estate Tax" - Montana

What Is Form INH-4?

This is a legal form that was released by the Montana Department of Revenue - a government authority operating within Montana. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2009;
  • The latest edition provided by the Montana Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form INH-4 by clicking the link below or browse more documents and templates provided by the Montana Department of Revenue.

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Download Form INH-4 "Application for Determination of Estate Tax" - Montana

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Montana
INH-4
Rev. 10-09
application for Determination of Estate tax
Please note that:
The decedent’s social security number is required on all forms.
The personal representative’s social security or federal employer identification number is required on this
form.
The attorney’s social security or federal employer identification number is required on this form.
I hereby make application for determination by the Department of Revenue of the amount of estate tax, if any,
due to the State of Montana by reason of death of the following named decedent.
Decedent’s First Name and Middle Initial
Decedent’s Last Name
Social Security Number
Residence (Domicile) at Time of Death
Address of Decedent at Time of Death
Date of Death
Personal representative, executor, administrator or person completing this form:
______________________________________________________________________________
SSN or FEIN: ________________________
Mailing Address: _______________________________________________________________
_______________________________________________________________
Phone: _____________________________
Attorney representing the estate:
______________________________________________________________________________
SSN or FEIN: ________________________
Mailing Address: _______________________________________________________________
_______________________________________________________________
Phone: _____________________________
Enter the judicial district and county where the will was probated or the estate was administered.
Probate Number
I (we), hereby declare under the penalties for false swearing that this application,
(For Office Use Only)
including attached supplemental schedules, is a true, correct and complete accounting
1.
of all information known by me to exist.
2.
Dated this _____________________day of __________________ , year __________
3.
4.
____________________________________________________________________
5.
Signature of personal representative or person completing this form
6.
____________________________________________________________________
7.
Attorney or person preparing return
8.
713-A
Montana
INH-4
Rev. 10-09
application for Determination of Estate tax
Please note that:
The decedent’s social security number is required on all forms.
The personal representative’s social security or federal employer identification number is required on this
form.
The attorney’s social security or federal employer identification number is required on this form.
I hereby make application for determination by the Department of Revenue of the amount of estate tax, if any,
due to the State of Montana by reason of death of the following named decedent.
Decedent’s First Name and Middle Initial
Decedent’s Last Name
Social Security Number
Residence (Domicile) at Time of Death
Address of Decedent at Time of Death
Date of Death
Personal representative, executor, administrator or person completing this form:
______________________________________________________________________________
SSN or FEIN: ________________________
Mailing Address: _______________________________________________________________
_______________________________________________________________
Phone: _____________________________
Attorney representing the estate:
______________________________________________________________________________
SSN or FEIN: ________________________
Mailing Address: _______________________________________________________________
_______________________________________________________________
Phone: _____________________________
Enter the judicial district and county where the will was probated or the estate was administered.
Probate Number
I (we), hereby declare under the penalties for false swearing that this application,
(For Office Use Only)
including attached supplemental schedules, is a true, correct and complete accounting
1.
of all information known by me to exist.
2.
Dated this _____________________day of __________________ , year __________
3.
4.
____________________________________________________________________
5.
Signature of personal representative or person completing this form
6.
____________________________________________________________________
7.
Attorney or person preparing return
8.
713-A
INH-4 Page 2
Computation of Montana Estate tax
A full copy of the Federal Estate Tax Return, Form 706, must be filed with this form. This form is to be used for
both probate and non-probate estates.
1. Total state death tax credit allowed (Federal Form 706) ...................... 1.
2. Value of property located outside Montana .......................................... 2.
3. Value of Montana property ................................................................... 3.
4. Value of all property (add line 2 and line 3) .......................................... 4.
5. Ratio (divide line 3 by line 4) ................................................................ 5.
6. Montana estate tax (multiply line 5 by line 1) ....................................... 6.
7. Interest for late payment (see instructions) .......................................... 7.
8. Total due (add line 6 and line 7) ........................................................... 8.
9. Total paid .............................................................................................. 9.
10. Balance due or refundable (subtract line 9 from line 8) ...................... 10.
Instructions for Montana Form InH-4
General
Information
Montana Form INH-4 has to be filed for the estate of every decedent whose:
date of death is after December 31, 2000 but before January 1, 2005 and
estate meets the federal filing requirement.
The personal representative of the estate has to file this form. “Personal representative” means the personal
representative of the decedent, or if there is no personal representative appointed, any person who is in actual
or constructive possession of any property included in the gross estate of the decedent.
This form is due and any tax liability is payable within 18 months from the date of death.
Specific Instructions
Line 3. Property located in Montana includes all real and tangible property in which the decedent had an
interest.
Line 7. Interest is computed from the date of death at the rate specified by Montana law (MCA 72-16-909.)
Interest of 10% a year is due if the tax is not paid within 18 months of the date of death. In the case of
an unavoidable delay to filing this form, the interest rate is 6% during the time of delay.
All payments are applied to any interest due, with the balance applied to the tax due.
Please mail this form to:
Montana Department of Revenue
PO Box 5805
Helena, MT 59604-5805
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