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Includes guidance on when an Inheritance Tax Return is not required, and how an affidavit of exemption must be handled for final estate settlement. Provides the sample affidavit of exemption text, signature and notary requirements, and references to applicable Kentucky Revised Statutes. Also lists included forms such as no tax due returns, inheritance tax returns, valuation, elections, and tables, plus general informational topics on payment, discounts, installments, interest, penalties, valuation, deductions, and distributions.","Kentucky Inheritance and Estate Tax  \nForms and Instructions  \nCOMMONWEALTH OF KENTUCKY  \nDEPARTMENT OF REVENUE  \nFor Dates of Death on or After January 1, 2005  \n(Revised February, 2018)  \nKentucky Department of Revenue  \nMission Statement  \nAs part of the Finance and Administration Cabinet, the mission of the Kentucky Department of Revenue is toadminister tax laws, collect revenue, and provide services in a fair, courteous, and efficient manner for the benefit of the Commonwealth and its citizens.  \n* * * * * * * * * * * * *  \nThe Kentucky Department of Revenue does not discriminate on the basis of race, color, national origin, sex, age, religion, disability, sexual orientation, gender identity, veteran status, genetic information or ancestry in employment or the provision of services.  \nNOTICE  \nIf all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not required, it is not necessary to file an InheritanceTax Return with the Kentucky Department of Revenue. An affidavit of exemption will be accepted for the final settlement and closing of the administration of an estate. If inheritance tax is due the Commonwealth of Kentucky, Form 92A200 or 92A205 should be used.  \nThe affidavit of exemption is to be filed only with the court. Do not send a copy of the affidavit to the Kentucky Department of Revenue.  \nSample Affidavit of Exemption  \nAFFIDAVIT OF EXEMPTION  \nAffiant   , being first duly sworn, states that he/she is fiduciary or beneficiary of the estate of   , who died on the   day of   ,   , a resident of   County, Kentucky.  \nAffiant states that all assets of the estate pass to exempt beneficiaries pursuant to Kentucky Revised Statute 140.080* or exempt organizations pursuant to Kentucky Revised Statute 140.060** either by virtue of the decedent’swill, the intestate laws of this state, or by contract (survivorship, payable on death, trust, etc. ) .  \nAffiant further states that a Kentucky Inheritance Tax Return will not be filed since no death tax is due the state and a Federal Estate and Gift Tax Return (Form 706) is not required to be filed because the gross estate is less than the required amount set out in Section 2010(c) of the Internal Revenue Code. This affidavit is being submitted to satisfy the requirements of Kentucky Revised Statute 395.605.  \nSignature  \nWitness my hand this   day of   ,   .  \nSworn and subscribed to before me by    \nthis   day of   ,   .  \n  Notary Public  \nMy commission expires   \n*Exempt beneficiaries under KRS 140.080 include spouse, children, stepchildren, grandchildren, parent, brother, and sister.  \n**Exempt organizations include educational, religious or other institutions, societies, or associations, whose sole purpose is to carry on charitable, educational, or religious work. Also, cities, towns or public institutions in this state qualify as exempt organizations provided that any transfer to such an organization is for public purposes.  \nWHAT’S INCLUDED  \nINHERITANCE AND ESTATE TAX FORMS  \nNoTax Due Return (resident and nonresident) and Instructions (Form 92A201)  \nInheritanceTax Return (resident and nonresident) (Form 92A200)  \nInheritanceTax Return (short form) (resident and nonresident) (Form 92A205)  \nReal Estate Valuation Information Form (Form 92A204)  \nElection to QualifyTerminable Interest Property and/or Power of Appointment Property (Form 92A936)  \nElection to Defer the Payment of InheritanceTaxThrough Installments (Form 92A928) Affidavit of Exemption (Form 92A300)  \nInheritanceTaxTable for Resident Decedent  \nInheritanceTaxTable for Nonresident Decedent Blanket Consent  \nGENERAL INFORMATION  \nSupplemental Documents .............................................................................................................................................. 1  \nPayment ofTax  \nDiscount .........................................................................................................................................................","cbCaii9OjckWm7GA","https://ap.wps.com/l/cbCaii9OjckWm7GA","pdf",515297,2,56,"English","en",105,"# Inheritance and Estate Tax Forms and Instructions\n## What’s Included\n## General Information\n## Supplemental Documents\n## Payment of Tax\n## Discount\n## Installment Payments\n## Interest\n## Penalties\n## Property to be Included on the Return\n## Valuation of Property—Fair Cash and Agricultural\n## Deductions\n## Federal Estate Tax\n## Qualified Terminable Interest Property (QTIP) and/or Powers of Appointment (POA)\n## Property Previously Taxed\n## Example of Credit for Previously Taxed Property\n## Distribution\n## Exemptions for Beneficiaries of a Resident Decedent","[{\"question\":\"When is it unnecessary to file a Kentucky Inheritance Tax Return?\",\"answer\":\"If all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not required, there is no need to file an Inheritance Tax Return with Kentucky. An affidavit of exemption is accepted for final settlement and closing of the estate.\"},{\"question\":\"How should the affidavit of exemption be submitted?\",\"answer\":\"File the affidavit of exemption only with the court. Do not send a copy of the affidavit to the Kentucky Department of Revenue.\"},{\"question\":\"Which forms should be used when inheritance tax is due?\",\"answer\":\"If inheritance tax is due the Commonwealth of Kentucky, use Form 92A200 or 92A205.\"}]","Kentucky Inheritance and Estate Tax Forms and Instructions - Revised February 2018 | PDF",1789787747,20,{"code":4,"msg":77,"data":78},"ok",{"site_id":70,"language":69,"slug":79,"title":59,"keywords":80,"description":60,"schema_data":81,"social_meta":136,"head_meta":138,"extra_data":140,"updated_unix":141},"kentucky-inheritance-and-estate-tax-forms-and-instructions-revised-february-2018","",{"@graph":82,"@context":135},[83,98,118],{"@type":84,"itemListElement":85},"BreadcrumbList",[86,90,92,95],{"item":87,"name":88,"@type":89,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":91,"name":10,"@type":89,"position":66},"https://docshare.wps.com/template/",{"item":93,"name":36,"@type":89,"position":94},"https://docshare.wps.com/template/forms/",3,{"item":96,"name":59,"@type":89,"position":97},"https://docshare.wps.com/template/kentucky-inheritance-and-estate-tax-forms-and-instructions-revised-february-2018/301990/",4,{"url":96,"name":59,"@type":99,"image":100,"author":105,"headline":59,"publisher":107,"fileFormat":110,"inLanguage":69,"description":60,"dateModified":111,"datePublished":112,"encodingFormat":110,"isAccessibleForFree":113,"interactionStatistic":114},"DigitalDocument",{"url":101,"@type":102,"width":103,"height":104},"https://docshare.wps.com/thumbnails/kentucky-inheritance-and-estate-tax-forms-and-instructions-revised-february-2018/301990.png","ImageObject",442,249,{"name":57,"@type":106},"Person",{"url":87,"name":108,"@type":109},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":115,"interactionType":116,"userInteractionCount":66},"InteractionCounter",{"@type":117},"ViewAction",{"@type":119,"mainEntity":120},"FAQPage",[121,127,131],{"name":122,"@type":123,"acceptedAnswer":124},"When is it unnecessary to file a Kentucky Inheritance Tax Return?","Question",{"text":125,"@type":126},"If all taxable assets pass to exempt beneficiaries and a Federal Estate and Gift Tax Return is not required, there is no need to file an Inheritance Tax Return with Kentucky. An affidavit of exemption is accepted for final settlement and closing of the estate.","Answer",{"name":128,"@type":123,"acceptedAnswer":129},"How should the affidavit of exemption be submitted?",{"text":130,"@type":126},"File the affidavit of exemption only with the court. Do not send a copy of the affidavit to the Kentucky Department of Revenue.",{"name":132,"@type":123,"acceptedAnswer":133},"Which forms should be used when inheritance tax is due?",{"text":134,"@type":126},"If inheritance tax is due the Commonwealth of Kentucky, use Form 92A200 or 92A205.","https://schema.org",{"og:url":96,"og:type":137,"og:title":59,"og:site_name":108,"og:description":60},"article",{"robots":139,"canonical":96},"index,follow",{"doc_id":55,"site_id":70},1790032627]