Personal Data Citizenship Indicate the citizenship status of the decedent. US Citizen Resident Alien Non-resident Alien   Gross Estate Include total estate assets at valuation date. Do NOT include post-1976 taxable gifts. Value should include insurance included in the estate and Income Received in Respect of a Decedent (IRD). An alternate method allows entry of a net estate after liabilities, expenses, charitable estate deductions and additions to estate have been considered.       Liabilities Include total estate assets at valuation date. Do NOT include post-1976 taxable gifts. Value should include insurance included in the estate and Income Received in Respect of a Decedent (IRD). An alternate method allows entry of a net estate after liabilities, expenses, charitable estate deductions and additions to estate have been considered.       Expenses Total deductible estate expenses, such as probate, etc.       Marital Deduction Total amount of marital deduction. If Gross Estate already reflects expenses and deductions, or if not married, this amount should be 0.       Post 1976 Gifts Total prior taxable gifts.       Post 1976 Taxes Paid Total taxes paid for prior gifts.       Year All four digits of the calendar year for tax calculation.

1 The federal estate tax exemption amount is $3,500,000 in 2009. The highest federal estate tax rate is 45% in 2009. The federal estate tax will be repealed on 1/1/10 until 12/31/10. Beginning 2011, the federal estate tax will be reinstated with a federal estate tax exemption amount of $1,000,000 and a maximum estate tax rate of 55%. Congress continues to discuss and consider legislation that, if passed, would permanently repeal or otherwise lessen the impact of the federal estate tax.