Departments » Estate Tax » Filing Requirements
- Form 12 & Form 14 (Tax Release)
These forms should be filed with the County Auditor where the decedent resided.
- Complete the application (Form 12) with an original signature and a copy.
- Complete tax release (Form 14) for each institution.
- Letter from the bank, bank statements or savings passbook and certificates must be presented with this application.
- For P.O.D. accounts, present passbook and letter from bank giving name of undisclosed beneficiary and relationship to decedent.
- For joint and survivorship property, give name and relationship of survivor to decedent.
- For any investment portfolios or living trusts assets released must complete (Form 12) itemizing all assets controlled by these instruments. Form 14 will accompany for each item.
- Form 13 (Consent To Transfer)
- This form is used for insurance policies, annuities, Keogh plans, employer-related death benefits, etc.
- Complete the application (Form 13) with an original signature and two copies.
- Our office releases one per policy not per beneficiary.
- When filing the return (Form 2), it must be filed in duplicate in Probate Court with the accounts desk.
- If the estate is taxable, Form 5 and Form 22 must accompany the estate tax return.
- If the estate is non-taxable, Form 22 must accompany the estate tax return.
- Form 17 is filed in duplicate and used for:
- Estimated payment
- Additional tax payment
- Interest only payment
- Penalty payment
- Deficiency payment
On Form 17 please provide us with the social security number of the decedent.
