DEDUCTIONS ALLOWED FROM GROSS ESTATE

Resident Citizen Nonresident Alien

Gross Estate (GE) Within & without within only

DEDUCTIONS:

I. ORDINARY DEDUCCTIONS
A. Expenses, losses, indebtedness, taxes,etc(ELITE) YES Phil GE X world ELITE
World GE
1. Funeral expenses
2. Judicial expenses
3. Claims against the estate
4. Claims against insolvent person
5. Unpaid property mortgage
6. Unpaid taxes before death
7. Unpaid taxes before death
8. Casualty losses

B. Transfers for public use YES YES

C. Vanishing deductions YES YES

II. SPECIAL DEDUCTIONS

A. Standard deduction YES No
B. Family Home YES No
C. Medical Expenses YES No
D. Amount received by heirs under R.A. 4917 YES No
III. SHARE OF THE SURVIVING SPOUSE IN THE
NET CONJUGAL/COMMUNITY ESTATE (50%) YES YES
(if decedent is married)