All real and personal property in which the decedent owned or has an interest must be included on the tax return. Examples of taxable property include:
- Real estate
- Cash
- Bank accounts even if located outside Tennessee
- Certificates of deposit plus accrued interest
- Money
- Stocks, bonds
- Life insurance payable to named beneficiaries or to the estate
- Mortgages, notes receivable
- Debts due the decedent
- Household goods
- Livestock
- Growing crops
- Farm machinery
- Automobiles
- Income tax refunds
- Boats, travel trailers
- Royalties
- Jewelry
- Antiques
- Cash surrender value of life insurance policies owned by decedent on another's life
- Business interests including sole proprietorships and partnership interests
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