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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