Nebraska Probate Form 525 - Certificate Evidencing Payment Of County Inheritance Tax

FULL NAME OF FORM: Certificate Evidencing Payment Of County Inheritance Tax

WHEN TO USE THE FORM: This form is to be used in conjunction with the filing of the Nebraska Estate Tax Return, Form 706N, after the inheritance tax has been paid in full.

HOW TO USE THE FORM: This form or other evidence of payment of inheritance tax must accompany the Nebraska Estate Tax Return, Form 706N, when submitted to the Nebraska Department of Revenue. Photocopies of the receipts from the County Treasurers of all counties to which payment of inheritance tax is due may be submitted with Form 706N as evidence of payment.

WHEN NOT TO USE THE FORM: If no federal estate tax return is required or if there is no state death tax credit arising from the Federal Estate Tax Return. It is suggested that Form 706N be filed if there is any doubt as to whether it is required to be filed. The regulations of the Nebraska Department of Revenue should be reviewed as well as the current Nebraska Real Estate Title Standards.

COMMENTS: Presently the Department of Revenue is issuing a Certificate Evidencing Payment of Nebraska Estate Tax, Form 65 which must be filed with the County Court.