What documents are required to be filed with the return?
Revised Statute 47:2425 provides that a duplicate original of the return be filed accompanied with copies of: • the affidavit of death and heirship; • the inventory or sworn descriptive list; • the federal estate tax return, when required; • the will of the deceased, if any; and • the petition for possession, or court order authorizing the succession representative to file a tax return by providing a preliminary listing of the distribution of possession. In addition,a Louisiana Code of Civil Procedure Article 2951 provides that: • A tableau of distribution may be filed in lieu of a petition for possession when the inheritance taxes are being paid by the heirs or legatees, or both, of a succession under administration; or • A revocable inter vivos trust may be filed in lieu of a petition for possession when the entire estate is being distributed pursuant to the trust instrument.
