Revised 09/2018
5 East Pine S
treet
P.O. Box 743
Georgetown, DE 19947
Phone: (302) 855-7875
Fax: (302) 853-5871
sussexcountyde.gov
Register of Wills
AFFIDAVIT TO THE REGISTER OF WILLS
THAT NO DELAWARE ESTATE TAX RETURN IS REQUIRED
FOR DECEDENTS DYING JANUARY 1, 1999 THROUGH DECEMBER 31, 2017
For the Estate of ___________________________________ Social Security # ____________________
STATE OF )
)
SS.
COUNTY OF )
BE IT REMEMBERED, that on this _____ day of __________________, _______, personally appeared
before me, a Notarial Officer of the State and County aforesaid, __________________________________
Personal Representative(s)/Surviving Joint Tenant with Right of Survivorship (select one) of,
_______________________________________ known to me personally to be such, who being duly sworn
according to law, did depose and say that:
1. I (we) am (are) the Personal Representative(s)/Surviving Joint Tenant with Right of Survivorship (select
one) of ____________________________________ who died on ____________________________
as evidenced by the attached certified copy of a death certificate.
2. The decedent owned the following real property located in Delaware:
3. I (we) have r
ead and understand the requirements for the filing of a State of Delaware Estate Tax
Return as prescribed by Section 1505, Title 30, of the Delaware Code, and applicable provisions of the
Internal Revenue Code related to filing of federal estate tax returns, and hereby declare that no
Delaware Estate Tax Return is required to be filed on behalf of the above-named decedent.
IN WITNESS WHEREOF, I (we) have set my (our) hand(s) and seal(s) the day and year first above written.
_______________________________________________________________
(seal) Name
_____________________
__________________________________________ Address
_____________________
__________________________________________
(seal) Name
SWORN AND SUBSCRIBED before me the day and year first written.
_____________________
_________________
NOTARIAL OFFICER
My Commission Expires: __________________
Rev. Code 003-02
FORM NDETRR99
Revised 09/2018
Section 1505, Title 30, of the Delaware Code:
Returns: Time to file return and pay tax.;
(a) Duty to file return. The personal representative shall have a duty to file an estate tax
return with this State in all cases when a representative for the estate of a resident
decedent, or a representative for the estate of a nonresident decedent having real or
tangible personal property located in this State which is included in the value of the
decedent's Delaware taxable estate, is required to file a federal estate tax return under the
provisions of the Internal Revenue Code in effect as of the decedent's date of death.
(b) Time to file return. The estate tax returns required by this chapter shall be filed within 9
months after the date of the decedent's death.
(c) Time and place for payment of tax. The personal representative shall, without
assessment, notice or demand, pay any tax due thereon to the Division of Revenue on or
before the date fixed for filing the return. The Director of Revenue shall prescribe the place
for filing any return, declaration, statement or other document required pursuant to this
chapter and for the payment of any tax.
INSTRUCTIONS FOR AFFIDAVIT
THAT NO DELAWARE ESTATE TAX RETURN IS REQUIRED
NDETRR99