26-82, 31-82, 15-2003; 35-2018Revenue Memorandum Circular (RMC) Nos. All content is public domain unless otherwise stated. View Eleazar - Estate.xls from CBA 145 at Liceo de Cagayan University. If the property is a real property, the appraised value thereof as of the time of death shall be, whichever is the higher of –. Payment of Estate Tax by installment - In case the available cash of the estate is not sufficient to pay its total estate tax liability, the estate may be allowed to pay the tax by installment and a clearance shall be released only with respect to the property, the corresponding/computed tax on which has been paid. Claims of the deceased against insolvent persons where the value of the decedent’s interest therein is included in the value of the gross estate; and, Unpaid mortgages, taxes and casualty losses. Unpaid mortgages, taxes and casualty losses. For non-resident decedent/non-citizens: 3. 2-2003, 6-2013, 6-2014; 12-2018Revenue Memorandum Order (RMO) Nos. Hereunder are some major requirements: Sale of shares of stock: Capital gains tax return; BIR Form No. Please also check the sample computations in BIR RR No. Actual funeral expenses shall mean those which are actually incurred in connection with the interment or burial of the deceased. Please attach additional sheet, if necessary. >> ONETT COMPUTATION SHEET 1/29/2021 ESTATE TAX Revenue Region No. Standard deduction – A deduction in the amount of One Million Pesos (P1,000,000.00) shall be allowed as an additional deduction without need of substantiation. Here’s everything you need to know about the new Estate Taxes under the approved Philippine TRAIN tax reform law.. The expenses must be duly supported by official receipts or invoices or other evidence to show that they were actually incurred. incurred (whether paid or unpaid) within one (1) year before the death of the decedent shall be allowed as a deduction provided that the same are duly substantiated with official receipts. Estate tax in the Philippines refers to the tax on the right of the deceased person to transfer their assets to lawful heirs or beneficiaries. 1801). When the return is filed with an AAB, taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence that payment was received by the AAB. Submit to ONETT – Original copies of Verified TINs, bank deposit slips and forms showing payment of Certification Fee, two copies of Deed of Sale (with special power of attorney, if any), original Tax Declaration, Certified True Copy of Title (must be nearest the time of transaction), Bank Deposit slips and Forms 1706 and 200-OT. 22. (Please note that the allowable deductions will vary depending on the law applicable at the time of the decedent’s death), For dates of deaths occurring January 1, 2018 to present (RA No. (Sec 6 (A)(1) of RR 2-2003). 9-2016). The BIR now requires a Special Power of Attorney to request for an ONETT (One Time Transaction) Calculation if the requestor is not one of the parties to the transfer.BIR explained that this is to address issues in dealing with fixers under the guise of a legitimate representative. Bank debit memo number and date should be indicated in the return for taxpayers paying under the bank debit system. The eBIRForms is a package application covering thirty-six (36) BIR Forms comprised of Income Tax Returns; Excise Tax Forms; VAT Forms; Withholding Tax Forms; Documentary Stamp Tax Forms; Percentage Tax Forms; ONETT Forms and Payment Form, the list of which is shown below. It is not a property tax. Net share of the surviving spouse in the conjugal partnership or community property, 1. � �j��x �� |�����l2�&��Jr�O"��z6 _ 8424) - An amount equal to the value specified below of any property forming a part of the gross estate situated in the Philippines of any person who died within five (5) years prior to the death of the decedent, or transferred to the decedent by gift within five (5) years prior to his death, where such property can be identified as having been received by the decedent from the donor by gift, or from such prior decedent by gift, bequest, devise or inheritance, or which can be identified as having been acquired in exchange for property so received: One hundred percent (100%) of the value, if the prior decedent died within one (1) year prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; Eighty percent (80%) of the value, if the prior decedent died more than one (1) year but not more than two (2) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; Sixty percent (60%) of the value, if the prior decedent died more than two (2) years but not more than three (3) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; Forty percent (40%) of the value, if the prior decedent died more than three (3) years but not more than four (4) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; and. Payments may also be made thru the epayment channels of AABs thru either their online facility, credit/debit/prepaid cards, and mobile payments. (One (1) original copy and two (2) photocopies), Certification of the Barangay Captain for the claimed Family Home (If the family home is conjugal property and does not exceed Php10 Million, the allowable deduction is one-half (1/2) of the amount only); (One (1) original copy and two (2) photocopies), Duly notarized Promissory Note for "Claims Against the Estate" arising from Contract of Loan; (One (1) original copy and two (2) photocopies), Accounting of the proceeds of loan contracted within three (3) years prior to death of the decedent; (One (1) original copy and two (2) photocopies), Proof of the claimed "Property Previously Taxed"; (One (1) original copy and two (2) photocopies), Proof of the claimed "Transfer for Public Use"; (One (1) original copy and two (2) photocopies), Copy of Tax Debit Memo used as payment, if applicable. 4917 - Any amount received by the heirs from the decedent’s employer as a consequence of the death of the decedent-employee in accordance with Republic Act No. 39, South Quezon City). 1606 together with the BIR Form No. �˰��u?a y9' ��l�9$��#s1��?��٘]�h�ô`����؟&�袋Ӗ�Á=�t���qϒ�$EN�-�&�(�� �(�c�?���b�F�i�H��I�,W��\L��?��i&?�C�29�jݳ5w]�(:��&gMM\����~4I���i�Bzv���|s(��E���L#����(��,N��+�~�jy��Ϸ����0_\��,%"��f�ّ��"��WP�f�d�Y̩0@z?ge��/�;X!͗U�)�9�?M�E�!�qS The AAB receiving the tax return shall stamp mark the word “Received’’ on the return and also machine validate the return as proof of filing the return and payment of the tax by the taxpayer, respectively. << they are used in the furtherance of its business in the Philippines), Shares, rights in any partnership, business or industry established in the Philippines, Proceeds of life insurance where the beneficiary is irrevocably appointed, Proceeds of life insurance under a group insurance taken by employer (not taken out upon his life), Transfer of property to the National Government or to any of its political subdivisions, Separate property of the surviving spouse, Merger of usufruct in the owner of the naked title, Acquisition and/or transfer expressly declared as not taxable. Secretary's Certificate or Board Resolution; Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad). Accredited printers of principal and supplemental receipts/invoices; 4. Claims against the estate2.2. The BIR also launched an information campaign on its tax amnesty for delinquent accounts and estate taxes, and its Voluntary Assessment and Payment Program. 6110 – effective August 4, 1969Presidential Decree No. Property previously taxed (Vanishing Deduction) (Section 86 (2) of the NIRC as amended by RA No. 1801. There shall be an imposed rate of six percent (6%) based on the value of such NET ESTATE determined as of the time of death of decedent composed of all properties, real or personal, tangible or intangible less allowable deductions. The Estate Tax Return (BIR Form 1801) shall be filed in triplicate by: 1. Property previously taxed    -   An amount equal to the value specified below of any property forming part of the gross estate situated in the Philippines of any person who died within five (5) years prior to the death of the decedent, or transferred to the decedent by gift within five (5) years prior to his death, where such property can be identified as having been received by the decedent from the donor by gift, or from such prior decedent by gift, bequest, devise or inheritance, or which can be identified as having been acquired in exchange for property so received: “One hundred percent (100%) of the value, if the prior decedent died within one (1) year prior to the death of the decedent, or if the property was transferred to him by gift, within the same period prior to his death; “Eighty percent (80%) of the value, if the prior decedent died more than one (1) year but not more than two (2) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; “Sixty percent (60%) of the value, if the prior decedent died more than two (2) years but not more than three (3) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; “Forty percent (40%) of the value, if the prior decedent died more than three (3) years but not more than four (4) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; and. Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries at the time of death and on certain transfers, which are made by law as equivalent to testamentary disposition. /Length 13 0 R Photocopy of certificate of stocks, if applicable; (One (1) original copy and two (2) photocopies), Proof of valuation of other types of personal property, if applicable. 16 , Revenue District No. 97 of the National Internal Revenue Code (NIRC) of 1997. The family home - fair market value but not to exceed P1,000,000.00, The family home refers to the dwelling house, including the land on which it is situated, where the husband and wife, or a head of the family, and members of their family reside, as certified to by the Barangay Captain of the locality. The Estate Tax Return (BIR Form 1801) shall be filed within one (1) year from the decedent's death. capital gains tax computation working sheet. For land and condominium, it would depend on whether the same is a capital asset or ordinary asset of the seller. Where the property referred to consists of two or more items, the aggregate value of such items shall be used for the purpose of computing the deduction. 1706) shall be filed and paid within thirty (30) days following the sale, exchange or disposition of real property, with any Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) of the Revenue District Office (RDO) having jurisdiction over the place where the property being transferred is located. Certified true copy of the Death Certificate; (One (1) original copy and two (2) photocopies), TIN of decedent and heir/s; One (1) original copy for presentation only), Any of the following: (One (1) original copy and two (2) photocopies), A certified copy of the schedule of partition and the order of the court approving the same within thirty (30) days after the promulgation of such order, in case of judicial settlement. Where a deduction was allowed of any mortgage or other lien in determining the donor’s tax, or the estate tax of the prior decedent, which was paid in whole or in part prior to the decedent’s death, then the deduction allowable this item shall be reduced by the amount so paid. (One (1) original copy and two (2) photocopies), Tax Returns filed with proof of payment [Revenue Official Receipt or Duly Validated Bank Deposit Slip with Certification from the Authorized Agent Bank (AAB) which received the tax payment] or Certificate of Tax Exemption; (One (1) original copy and two (2) photocopies), ONETT Computation Sheet of Tax Due duly approved by the authorized Revenue Officer; (One (1) original copy and two (2) photocopies), Any of the following applicable document if the person presenting is not among the parties to the transaction: (One (1) original copy and two (2) photocopies). (One (1) original copy and two (2) photocopies), Certified true copy/ies of the Transfer/Original/ Condominium Certificate/s of Title of real property/ies (front and back pages), if applicable; (One (1) original copy and two (2) photocopies), Certified true copy of the Tax Declaration of real properties at the time of death, if applicable; (One (1) original copy and two (2) photocopies), Certificate of No Improvement issued by the Assessor's Office where declared properties have no improvement. 466 – effective July 1, 1939Republic Act No. In the case of shares of stocks, the fair market value shall depend on whether the shares are listed or unlisted in the stock exchanges. To determine the value of the right to usufruct, use or habitation, as well as that of annuity, there shall be taken into account the probable life of the beneficiary in accordance with the latest basic standard mortality table, to be approved by the Secretary of Finance, upon recommendation of the Insurance Commissioner.(Sec. CONFORME: Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer. The Estate Tax Return (BIR Form 1801) shall be filed in triplicate by: 1. MANILA, Philippines --- Commissioner Kim S. Henares of the Bureau of Internal Revenue (BIR) disclosed yesterday massive tax fraud in the sale and transfer of real estate properties nationwide causing the government to lose huge amounts of revenues from the so-called one-time transactions (ONETT) which included capital gains (CGT), donor, estate, and documentary stamp taxes. On the revenue collected through Voluntary Assessment and Payment Program (VAPP): RR No. 152 and 153, Family Code). The Bureau of Internal Revenue (BIR) has instructed revenue district officers nationwide not to require owners of real estate properties to present certificates of zonal values in the computation of taxes for the payment of capital gains tax and other one-time transactions (ONETT). %PDF-1.2 8. The Bureau of Internal Revenue (BIR) started accepting applications from heirs who have to pay for the estate tax dues accumulated by their deceased loved ones since June 17.Deputy Commissioner Marissa O. Cabreros said that BIR held briefings at their main headquarters in Quezon City to all frontline officers last week … July 2003 (ENCS) Estate Tax Return. 22 to 27 of the Tax Reform Acceleration and Inclusion Act (TRAIN Law)Sec. In all cases of transfers subject to estate tax;b. The Donor’s Tax Return (BIR Form No. When the Commissioner of Internal Revenue finds that the payment on the due date of the estate tax or of any part thereof would impose undue hardship upon the estate or any of the heirs, he may extend the time for payment of such tax or any part thereof not to exceed five (5) years, in case the estate is settled through the courts, or two (2) years in case the estate is settled extra-judicially. �\m���5tu$�h-�1����Fa��%��|�ȁܾ��D��qP�N�]Ȋ:Pc|��2� They include: Expenses incurred after the interment, such as for prayers, masses, entertainment, or the like are not deductible. The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review. 2000 – ONETT – Documentary Stamp Tax Return Brokerage fees for selling property of the estate. The fair market value as shown in the schedule of values fixed by the provincial and city assessors. Taxpayers who are filing BIR Form 1801 are excluded in the mandatory coverage from using the eBlRForms (Section 2 of RR No. Time and Place of Filing Estate Tax 14 Amnesty Return (BIR Form 2118-EA) and Payment of Estate Tax Due Time: Within two (2) years from the effectivity of these Regulations Place: In case of a resident decedent RDO having jurisdiction over the last residence of the decedent Tax Amnesty Act Title II – Estate Tax VER 1.0 – June 2019 Section 9. 23. “Twenty percent (20%) of the value, if the prior decedent died more than four (4) years but not more than five (5) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death. In case the available cash of the estate is insufficient to pay the total estate tax due, payment by installment shall be allowed within two (2) years from the statutory date for its payment without civil penalty and interest upon approved by the concerned BIR Official. If the decedent has no legal residence in the Philippines, the return shall be filed with the Office of the Commissioner (RDO No. computation sheets. Costs of preserving and distributing the estate; Costs of storing or maintaining property of the estate; and. 25. The indebtedness must not have been condoned by the creditor or the action to collect from the decedent must not have prescribed. In all cases of transfers subject to estate tax; b. Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer Distribution: Original - Attach to Docket Duplicate - Taxpayer's Copy CHECKLIST OF DOCUMENTARY REQUIREMENTS (CDR) ON SALE OF REAL PROPERTY SUBJECT TO CAPITAL GAINS TAX DATE RECEIVED ONETT OFFICER DATE RECEIVED No deduction shall be allowed in the case of a non-resident decedent not a citizen of the Philippines, unless the executor, administrator, or anyone of the heirs, as the case may be, includes in the return required to be filed in the Section 90 of the Code the value at the time of the decedent’s death of that part of his gross estate not situated in the Philippines. Claims of the deceased against insolvent persons where the value of the decedent’s interest therein is included in the value of the gross estate2.3. The Bureau of Internal Revenue (BIR), the government’s main tax collection agency, has laid down its programs for the year to raise its collection performance to support its goal for a 7.23 percent increase in tax collection this year. 2-2003), 4. Real or immovable property, wherever located, Tangible personal property, wherever located, Intangible personal property, wherever located, The fair market value as determined by the Commissioner, or. 1800) shall be filed in triplicate by any person, natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether … Rodrigo Duterte. 2000-OT. The executor, or administrator, or any of the legal heir/s of the decedent, whether resident or non-resident of the Philippines, under any of the following situations: a. 5. 16 , Revenue … 6. 4917: Provided, that such amount is included in the gross estate of the decedent. Unpaid mortgages, taxes and casualty losses, 5. stream 6. Expenses allowed as deduction under this category are those incurred in the inventory-taking of assets comprising the gross estate, their administration, the payment of debts of the estate, as well as the distribution of the estate among the heirs. 4917. Any amount received by the heirs from the decedent’s employer as a consequence of the death of the decedent-employee in accordance with Republic Act No. In meritorious cases, the Commissioner shall have the authority to grant a reasonable extension not exceeding thirty (30) days for filing the return. The Capital Gains Tax Return (BIR Form No. Actual funeral expenses (whether paid or unpaid) up to the time of interment, or an amount equal to five percent (5%) of the gross estate, whichever is lower, but in no case to exceed P200,000. ONETT COMPUTATION SHEET 12/30/1899 ESTATE TAX Revenue Region No. View Sambaan - Estate.xls from CBA 145 at Liceo de Cagayan University. 24. 6-2013, as amended. 7. One-Time Transaction (ONETT) taxpayers who are classified as real estate dealers/developers; those who are considered habitually engaged in the sale of real property who are using/filing BIR Form No. 8. (One (1) original copy and two (2) photocopies), Special Power of Attorney (SPA), if the person transacting/processing the transfer is not a party to the transaction and/or Sworn Statement if one of the heirs is designated as executor/administrator; (One (1) original copy and two (2) photocopies), Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (One (1) original copy and two (2) photocopies), Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies), Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt; (One (1) original copy and two (2) photocopies), BIR-approved request for installment payment of Estate tax due; (One (1) original copy and two (2) photocopies), BIR-approved request for partial disposition of Estate; (One (1) original copy and two (2) photocopies), Such other documents as may be required by law/rulings/regulations/etc. 1773 – effective January 16, 1981Presidential Decree No. 2000OT and regular taxpayers already covered by eBIR Forms; 10963 – effective January 1, 2018, Sec. It is a tax imposed on the privilege of transmitting property upon the death of the owner. Net share of the surviving spouse in the conjugal partnership or community property, 1. Amount received by heirs under RA No. 4. The family home is deemed constituted on the house and lot from the time it is actually occupied as a family residence and is considered as such for as long as any of its beneficiaries actually resides therein. 2000. Let me give you a concrete example: If the new estate to be inherited is valued at Php 1 million, the estate tax shall be Php15,000 plus Php40,000 (or eight percent of Php 500,000). If the family home is conjugal property and does not exceed (₱10,000,000.00), the allowable deduction is one-half (1/2) of the amount only. 69 – effective January 1, 1973Presidential Decree No. The executor, or administrator, or any of the legal heir/s of the decedent, whether resident or non-resident of the Philippines, under any of the following situations: a. onett bir estate tax. (Arts. 7. Intangible personal property - with a situs in the Philippines such as: Franchise which must be exercised in the Philippines, Shares, obligations or bonds issued by corporations organized or constituted in the Philippines, Shares, obligations or bonds issued by a foreign corporation 85% of the business of which is located in the Philippines, Shares, obligations or bonds issued by a foreign corporation if such shares, obligations or bonds have acquired a business situs in the Philippines (i.e. Expenses, Losses, Indebtedness, and Taxes: 2. The properties comprising the gross estate shall be valued based on their fair market value as of the time of decedent’s death. m* AREA Zonal Value ZV DUE DATE DST Fair Market Value FMV per TD Selling Price SP Tax Base ZV/FMV/SP whichever is higher TOTAL PER AUDIT COMPUTATION DETAILS PER REVIEW TAX DUE Legal basis RR No* 2-98/RR No* 6-2001 CTRP NIRC P x applicable rate Habitually engaged registered with HLURB/HUDCC/6 or more transactions … 5, RR No. 84 to Sec. onett requirements. The mourning apparel of the surviving spouse and unmarried minor children of the deceased bought and used on the occasion of the burial; Expenses for the deceased’s wake, including food and drinks; Telecommunication expenses incurred in informing relatives of the deceased; Cost of burial plot, tombstones, monument or mausoleum but not their upkeep. Use this TIN when filing the Estate Tax Return (BIR Form No. What are the allowable deductions for Estate Tax Purposes? /Filter /FlateDecode �i ��Cși��A�\���vCZSO�I��=�~�m@�o��f�����jzJ����*͔�6���Jgj��0�����>��|�� ��g[�)%��s�,8�. 5. All other expenses incurred for the performance of the rites and ceremonies incident to interment. 9. 21-2020. MC341. In a statement, BIR Commissioner Caesar R. Dulay said the age CONFORME: Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer. 098 , … (Sec 6 (A)(2) of RR 2-2003). In determining the book value of common shares, appraisal surplus shall not be considered as well as the value assigned to preferred shares, if there are any. According to the Bureau of Internal Revenue or BIR, estate tax is not property tax but is imposed on transferring assets when the owner dies [1]. What will be used as basis in the valuation of property? 1. Coverage. Claims of the deceased against insolvent persons where the value of the decedent’s interest therein is included in the value of the gross estate, 4. Twenty percent (20%) of the value, if the prior decedent died more than four (4) years but not more than five (5) years prior to the death of the decedent, or if the property was transferred to him by gift within the same period prior to his death; These deductions shall be allowed only where a donor’s tax or estate tax imposed was finally determined and paid by or on behalf of such donor, or the estate of such prior decedent, as the case may be, and only in the amount finally determined as the value of such property in determining the value of the gift, or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent’s gross estate, and only if in determining the value of the estate of the prior decedent, no Property Previously Taxed or Vanishing Deduction was allowable in respect of the property or properties given in exchange therefor. In short, these deductible items are expenses incurred during the settlement of the estate but not beyond the last day prescribed by law, or the extension thereof, for the filing of the estate tax return. 16 , Revenue … - Estate of NAME OF TAXPAYER: TIN: RESIDENCE onett bir CONFORME TAXPAYER/AUTHOR IZED REPRESENTATIVE Telephone No. BIR Begins Implementation of Estate Tax Amnesty Scheme. For taxes on ONETT, such as Estate Tax, Donor’s Tax, CGT, ONETT-related CWT/Expanded Withholding Tax, and DST Total taxes due in 2017 and 2018, refer to the sum of all tax due per tax return (IT, PT, ET, and DST) and net VAT payable (VAT) before deducting any creditable withholding tax, quarterly payment or advance payment. The complete list is available with the BIR One Time Transactions (ONETT). Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange. (Section 9(F) of RR 2-2003) Speed up your business’s document workflow by creating the professional online forms and … %���� It is not a tax on property. 2. 4917 is allowed as a deduction provided that the amount of the separation benefit is included as part of the gross estate of the decedent. BIR now requires an SPA to process payments. 1801. 7499 – effective July 28, 1992|Republic Act No. For shares of stocks not listed/not traded - Latest Audited Financial Statement of the issuing corporation with computation of the book value per share; For shares of stocks listed/traded - Price index from the PSE/latest FMV published in the newspaper at the time of transaction; For club shares - Price published in newspapers on the transaction date or nearest to the transaction date. The term "FUNERAL EXPENSES" is not confined to its ordinary or usual meaning. Medical expenses – All medical expenses (cost of medicines, hospital bills, doctor’s fees, etc.) (Section 6 & 7 of RR No. b) Deed of Extra-Judicial Settlement of the Estate, if the estate has been settled extra judicially; d) Sworn Declaration of all properties of the Estate; Other Additional Requirements, if applicable: (Without Other Tax Liabilities/ Business and Where Tax Paid is Based on the Approved ONETT Computation Sheet). BIR Form 1801 - Estate Tax ReturnGuidelines, Processing and Issuance of Approved ONETT Computation Sheet of Tax Due On Estate with No Other Tax Liabilities, Processing and Issuance of Electronic Certificate Authorizing Registration (eCAR) for Estate of the Decedent, (Without Other Tax Liabilities/ Business and Where Applicant Computed its Own Tax Due). The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review. 8424 – effective January 1, 1998Republic Act No. The application shall be approved by the Commissioner or his duly authorized representative. B6�1{$&�=z��1��M~����%���ZT8��K�>f.�a�������8�F��'O� A. For resident alien decedents/citizens: B. 12-2018).
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