Who is required to file an inheritance and estate transfer tax return?
LRS-47:2425 requires that an inheritance tax return be filed by or on behalf of the heirs and legatees of a decedent in any case where inheritance tax is due or where the gross value of the deceased’s estate is $15,000.00 or more. LRS- 47:2436 requires that an estate transfer tax return be filed by or on behalf of the heirs or legatees in every case where estate transfer tax is due or where the value of the deceased’s net estate is $60,000.00 or more.