Section 2000.100 Prescribed Return

Section 2000

Section 2000.100  Prescribed

Return

All persons required by Section

6(c) of the Illinois Estate and Generation-Skipping Transfer Tax Act [35 ILCS

405/6(c)] to file a return pursuant to the Illinois Estate and

Generation-Skipping Transfer Tax shall file a return. The Attorney General

shall provide a form for the return, but other forms that contain the

information prescribed in this Section will also be accepted.  An acceptable

form must contain the following information:

a)         Decedent's name;

b)         Date of death;

c)         Decedent's complete address;

d)         Decedent's Social Security Number;

e)         Name of Illinois county in which decedent resided or, if

non-resident, Illinois county in which the greatest value of property is

located;

f)         Name of personal representative or person filing return;

g)         Complete address and telephone number of personal

representative or person filing return;

h)         Name of preparer of return;

i)          Complete address and telephone number of preparer of return;

j)          Statement of whether a federal estate tax return is required

to be filed and, if so, a copy of the federal return shall be attached to the

Illinois return; if not, an itemized schedule of all assets, wherever located, in

the form described in Section 2000.110, shall be attached;

k)         Statement of whether the decedent was an Illinois resident, a

non-resident or a nonresident not a citizen, and the year domicile was

established;

l)          Statement of the due date of the return, any extension of the

due date of the federal estate tax return, and, if extended, a copy of the federal

return extension request;

m)        A

certification that the return, and all accompanying schedules and attachments,

are true and correct and that any copies of the federal return and its

attachments are true and correct copies of the originals;

n)         Signature, title and

date of signature of the personal representative;

o)         Signature and date of

f extended, a copy of the federal

return extension request;

m)        A

certification that the return, and all accompanying schedules and attachments,

are true and correct and that any copies of the federal return and its

attachments are true and correct copies of the originals;

n)         Signature, title and

date of signature of the personal representative;

o)         Signature and date of

signature of the preparer;

p)         A

statement of the total amount of Illinois estate tax due, which is an amount

equal to the maximum tax credit calculable from the federal state death tax

credit table in effect on December 31, 2001 (26 U.S.C. 2011(b)(1) (2002));

q)         A

statement of taxes that were paid to other states and that would have qualified

for the federal state death tax credit as of December 31, 2001 in accordance

with subsection (p);

r)          A

statement of the net tax remaining after deduction of qualifying taxes paid to

other states;

s)         A

statement of the gross estate value for estate tax purposes of assets having

taxable situs in Illinois;

t)          A

statement of the gross estate assets' value for federal estate tax purposes

wherever located;

u)         A

statement of the percentage of Illinois situs assets to gross estate assets;

v)         A

statement as to the amount of tax attributable to Illinois as determined by

multiplying the total amount of Illinois estate tax due by the percentage of

the Illinois situs assets to gross estate assets;

w)        A

statement of the maximum allowable credit for State taxes pursuant to section

2604 of the Internal Revenue Code (26 U.S.C. 2604, Generation-Skipping Transfer

Tax provisions)

A

statement as to the amount of tax attributable to Illinois as determined by

multiplying the total amount of Illinois estate tax due by the percentage of

the Illinois situs assets to gross estate assets;

w)        A

statement of the maximum allowable credit for State taxes pursuant to section

2604 of the Internal Revenue Code (26 U.S.C. 2604, Generation-Skipping Transfer

Tax provisions).  If any such credit is allowable, the federal Generation-Skipping

Transfer Tax return with computations shall be attached;

x)         A

statement of any allowable Generation-Skipping Transfer Tax credit for tax paid

to other states;

y)         A

statement of the difference between the total Generation-Skipping Transfer Tax State

credit and the amount paid to other states;

z)         A statement of the total

tax payable to Illinois;

aa)       A statement of any late

filing penalty;

bb)       A statement of any late

payment penalty;

cc)       A statement of any

interest;

dd)      A statement of the total

tax, penalties, and interest due;

ee)       A

statement of all payments made and copies of receipts for payments;

ff)        A statement of any

balance due;

gg)       A statement of any amount

payable in installments under 35 ILCS 405/6;

hh)       If any

amounts are payable in installments, a statement of the gross value of the

closely held business in Illinois, the gross value of all Illinois assets, the

percentage of Illinois closely held business assets to all Illinois assets, and

the result of applying the percentage to tax due Illinois;

ii)         If

any Illinois qualified terminable interest property (QTIP) election is claimed,

a statement as to the amount of the election claimed