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D-76 2012 Estate Tax Forms and Instructions


Monday, June 17, 2013
Reference: 
iif

Type: Individual Income
Tax Year: 2013
Form: D-76 2012 Estate Tax Forms and Instructions (package includes D-76EZ, D-76A, and FR-77)
Filing Date: For estates of individuals who died on January 1, 2011, or after. File within 10 months after date of decedent's death.
Note: Despite the repeal of the federal statute for 2010, taxpayers must continue to complete and file Form 706 with the District. Estate Tax Forms and Instructions (package includes D-76EZ, D-76A, and FR-77)

D-76 Instruction Clarification:
The District of Columbia (DC) recognizes same sex marriage. Any gender specific terms in DC law relating to the sex and/or marital or filing status of the decedent and/or any surviving spouse shall be considered gender neutral. Therefore, where necessary to accurately reflect a same sex marriage on the D-76, adjustments should be made to the line items transferred from the federal estate tax return, such as the marital deduction and determination of gross estate, before such items are entered on the D-76.