Revised 09/2018
5 East Pine Stre
et
P.O. Box 743
Georgetown, DE 19947
Phone: (302) 855-7875
Fax: (302) 853-5871
sussexcountyde.gov
FORM NDITDA97
Register of Wills
AFFIDAVIT TO THE REGISTER OF WILLS
THAT NO DELAWARE INHERITANCE TAX RETURN IS REQUIRED
FOR DECEDENTS DYING JANUARY 1989 THROUGH DECEMBER 1997 Rev. Code 002-02
For the Estate of ___________________________________ Social Security #
STATE OF )
)SS.
CO
UNTY OF )
BE IT REMEMBERED, that on this _____ day of ______________________ A.D., ________,
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. The entire interest in the above mentioned real property passes to the surviving spouse,
_____________________________________________________________ _,
whose address is
__________________________________________________________________________ ______.
4. I (we) have read and understand the requirements for the filing of a State of Delaware Inheritance Tax
Return as prescribed by Section 1341, Title 30, of the Delaware Code, and hereby declare that no such
return is required to be filed on behalf of the above-named decedent.
IN WIT
NESS WHEREOF, I (we) have set my (our) hand(s) and seal(s) the day and year first above written.
_______________________________________________________________ (SEAL)
_______________________________________________________________ (SEAL)
SWORN AND SUBSCRIBED before me the day and year first written.
______________________________________
NOTARIAL OFFICER
My Commiss
ion Expires: __________________
INSTRUCTIONS FOR AFFIDAVIT THAT NO DELAWARE
INHERITANCE TAX RETURN IS REQUIRED
NDITDA97
This form, together with a certified copy of the decedent’s death certificate, must be filed in
the office of the Register of Wills in the county in which letters of administration may have
been granted, as well as in any other county in Delaware in which the decedent owned
real property, when the following conditions exist, where applicable:
1. The value of the gross estate passing to the husband or wife does not exceed $250,000
not including property owned as tenants by the entirety or there is no Delaware
Inheritance Tax due. There will be a tax due if the taxable share, column 4 of the
computation schedule Form 600, exceeds $70,000.
2. The value of the gross estate passing to a parent, grandparent, child by birth, wife or
widow of a son, husband or widower of a daughter, child by legal adoption, stepchild, or
the lineal descendent of the decedent or the stepchild, does not exceed $25,000 and
there is no real property passing to any of the above described persons.
3. The value of the gross estate passing to a brother, sister, aunt, uncle, great aunt or
uncle, niece, nephew, grandniece or nephew, great grandniece or nephew, first cousin,
or a first cousin once removed does not exceed $5,000 and there is no real property
passing to any of the above described persons. Relatives of the decedent’s husband or
wife are not one of the above described persons.
4. The value of the gross estate passing to any other person does not exceed $1,000 and
there is no real estate.
Where r
eal property passes to a surviving spouse, describe each parcel of real estate in
enough detail that it can be easily identified. Include street address, development, tax parcel
number and deed record number and, for rural parcels, the acreage, hundred, road name and
number, tax parcel and deed record number.
A COPY OF THIS FORM IS TO BE FILED WITH THE DIVISION OF REVENUE.
Revised 09/2018
IF YOU HAVE ANY QUESTIONS REGARDING THESE INSTRUCTIONS, PLEASE CALL
(302) 577-8200; AFTER THE SERIES OF SELECTIONS, PRESS 1 FOR A CUSTOMER
SERVICE REPRESENTATIVE.