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Pennsylvania Free Printable Inheritance Tax Return - Resident Decedent (REV-1500) for 2024 Pennsylvania Inheritance Tax Return - Resident Decedent

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Inheritance Tax Return - Resident Decedent
Inheritance Tax Return - Resident Decedent (REV-1500)

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 1505619105 (EX) MOD 03-19 (FI) REV-1500 OFFICIAL USE ONLY INHERITANCE TAX RETURN RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Date of Death START Social Security Number MMDDYYYY Date of Birth County Code Year File Number MMDDYYYY ➜ Suffix Decedent’s First Name Spouse’s First Name MI Decedent’s Last Name MI (If Applicable) Enter Surviving Spouse’s Information Below Spouse’s Last Name Last Four Digits of Spouse’s SSN THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS TYPE OF RETURN (only select one) Original Estate Return Supplemental Estate Return Individual-Transferee Return Remainder Return (Only include items not previously reported) (Individual reporting non-probate assets separate from the estate; Schedule F and G assets only) (Date of death prior to 12/13/1982) FILL IN ALL OVALS THAT APPLY 1. Decedent Died Testate 2. Spouse is Sole Beneficiary 3. Litigation Proceeds Received 4. Federal Estate Tax Return Required 5. Agricultural Exemption 6. Family-Owned Business Exemption 7. Business Assets 8. Decedent Maintained Living Trust 9. Future Interest Compromise 10. Deferral/Election of Spousal Trust 11. ____ Total Number of Safe Deposit Boxes (Attach copy of Will) (With no Trust involved) (Date of death after 6/30/2012) (Date of death after 6/30/2013) (Attach copy of Trust) (Date of death after 12/12/1982) CORRESPONDENT – THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Daytime Telephone Number Name First Line of Address Second Line of Address State City or Post Office Zip Code REGISTER OF WILLS USE ONLY Correspondent’s email address: DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY 1505619105 1505619105 PAGE 1 Reset Entire Form Next Page 1505619205 REV-1500 (EX) MOD 03-19 (FI) ➜ Decedent’s Social Security Number Decedent’s Name: RECAPITULATION 1. Real Estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Stocks and Bonds (Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). . . . . . . . 3. 4. Mortgages and Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) . . . . . . . . . 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested. . . . . . . . . . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested. . . . . . . . . . 7. 8. Total Gross Assets (total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Funeral Expenses and Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . . . 9. 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . . . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has not been made (Schedule J). . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 2116 (a)(1.2) or (1.4) X .0 15. 16. Amount of Line 14 taxable at lineal rate X .0 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Under penalties of perjury, I declare I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN The PA Department of Revenue does NOT accept electronic signatures. Please sign your return. DATE MM/DD/YYYY ADDRESS SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN The PA Department of Revenue does NOT accept electronic signatures. Please sign your return. DATE MM/DD/YYYY ADDRESS 1505619205 1505619205 PAGE 2 Reset Entire Form Next Page PRINT FORM 1505619305 REV-1500 (EX) MOD 03-19 (FI) ➜ File Number DECEDENT’S COMPLETE ADDRESS Decedent’s Name Street Address City State ZIP Code TAX PAYMENTS AND CREDITS 1. 2. Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Prior Payments - Enter total payment amount on Line 2 (List each receipt number for prior payments) Receipt 1 Receipt 2 Receipt 3 Receipt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total Amount Paid 2. (If additional space is needed, attach a separate piece of paper) 3. Discount - Only if applicable (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the difference. This is the OVERPAYMENT. 5. Complete the OVERPAYMENT Section below 6. If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference. This is the TAX DUE . . . . . 6. OVERPAYMENT: (select one oval) Make check payable to: REGISTER OF WILLS, AGENT Leave overpayment on the account* Issue a refund of the entire overpayment Issue a partial refund and leave the remaining amount on the account* . . . . . . . . . . Refund Amount $ Important: Estate refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If you are unable to cash a refund in the name of the estate or the refund should be mailed to another individual, a representative of the estate may request a change. See instructions for additional information. *The department will only maintain an overpayment for 3 years. MARK ALL OVALS THAT APPLY 1. 2. 3. 4. Decedent made a transfer and: a. retained the use or income of the property transferred. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. retained the right to designate who shall use the property transferred or its income. . . . . . . . . . . . . . . . . . . c. retained a reversionary interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. received the promise for life of either payments, benefits or care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If death occurred after Dec. 12, 1982: Decedent transfered property within one year of death without receiving adequate consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decedent owned an "in trust for" or payable-upon-death bank account or security at his or her death . . . . . . . . Decedent owned an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF ANY OVALS ARE MARKED, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 1505619305 1505619305 PAGE 3 Reset Entire Form First Page PRINT FORM Instructions for REV-1500 REV-1500 IN (EX) 08-22 Pennsylvania Inheritance Tax Return Resident Decedent IMPORTANT: All legal sized documents must be reduced to 8 1/2 x 11 paper. GENERAL INFORMATION STATUTES AND GENERAL DESCRIPTIONS Pennsylvania inheritance tax is imposed by the Inheritance and Estate Tax Act of 1991, which applies to estates of decedents who died on or after Oct. 3, 1991. The 1991 Act [72 P.S. § 9101 et seq.] was amended in 1994, for estates of decedents who died on or after July 1, 1994 and again in 1995 for estates of decedents who died on or after Jan. 1, 1995. The PA Inheritance Tax was previously imposed by the Inheritance and Estate Tax Act of 1961, which applies to estates of decedents who died between Jan. 1, 1962, and Dec. 13, 1982. The law was amended by Act 255 of 1982, which applies only to estates of decedents who died between Dec. 13, 1982, and Oct. 3, 1991. Information on applicability of inheritance tax to estates of decedents who died before Jan. 1, 1962, can be obtained from the Department of Revenue, Bureau of Individual Taxes. WHEN TO FILE Returns must be filed within nine months after the death of the decedent. Failure to file may subject the estate to a penalty of 25 percent of the tax ultimately found to be due or $1,000, whichever is less. EXTENSION TO FILE If the return cannot be filed within nine months from the decedent’s date of death, an extension to file may be requested from the Department of Revenue. Provide the decedent’s name, county file number (if known), date of death, Social Security number and the reason for an extension. The extension request must be made before the return is due, and should be mailed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION-EXT PO BOX 280601 HARRISBURG PA 17128-0601 Or email the request to: [email protected] Inheritance tax is a tax on the right of succession or privilege of receiving property at a death, and it is imposed upon the transfer of taxable property. The net value subject to tax is determined by subtracting from the value of the gross estate the amount of approved deductions. Extensions will be granted for events beyond the control of the estate such as litigation over assets and will disputes. Extensions are not granted for events within the control of the estate such as a failure to collect the information needed to complete the return. A response will not be sent unless the extension request is rejected. WHO MUST FILE An inheritance tax return must be filed for every decedent who has property which is or may be subject to tax. You must file a return if you are: • The personal representative. The personal representative (executor or administrator appointed by the Register of Wills) of the decedent’s estate is the person responsible for filing the return and disclosing property of the decedent that the personal representative has or acquires knowledge of, or; • The transferee of property. The transferee of property should file a return if: no personal representative is appointed, if the personal representative does not file a return, or if the personal representative files a return but does not include the subject property. IMPORTANT: Granting of an extension to file does not relieve the estate from the payment of tax. Interest will accrue beginning nine months and one day from the decedent’s death on any tax ultimately found to be due and not timely paid. A “transferee” means any person to whom a transfer is made and includes surviving joint tenants, beneficiaries, heirs, legatees, devisees, grantees, assignees and donees. The return must disclose any asset in which or from which the transferee receives any ownership, interest, income, possession or enjoyment, whether present or future, and whether in trust or otherwise. Separate returns are not to be filed by transferees for property included in a personal representative’s return. The inclusion of property in the return does not constitute an admission that its transfer is taxable. www.revenue.pa.gov WHERE TO FILE The return is to be filed in duplicate with the Register of Wills of the county in which the decedent was a resident at the time of death. FORMS AND SCHEDULES Forms and schedules are available on the department’s website at www.revenue.pa.gov or by calling 1-800-362-2050. Services for people with special hearing and/or speaking needs are available at 1-800-447-3020. Large quantities of forms must be ordered by written request from: PA DEPARTMENT OF REVENUE BUREAU OF ADMINISTRATIVE SERVICES TAX FORMS SERVICES UNIT 1854 BROOKWOOD STREET HARRISBURG PA 17104-2244 A list of schedules and a brief description can be found on Page 7. REV-1500 1 TAXABLE PROPERTY In general, any items the decedent owned solely, as tenantin-common, jointly or in trust are taxable unless specifically excluded by law. For additional information see instructions for Schedules A, B, C, D, E, F and G for descriptions of taxable property. ACTIVE-DUTY MILITARY MEMBER EXEMPTION Effective for estates of decedents dying on or after September 6, 2022, personal property that is transferred from the estate of a serving military member who has died as a result of an injury or illness received while on active duty in the armed forces, a reserve component or the National Guard, is exempt from inheritance tax. VALUATION Generally, valuation is based on the fair market value as of the decedent’s date of death. Special rules apply to the valuation of life estates and future interests created by a decedent. See the instructions for Schedules K nd M for more information. For estates of decedents dying on or after Jan. 1, 1995, special rules exist for the valuation of a trust established for the sole use of the surviving spouse. See the instructions for Schedule O for further information. Special rules also apply to the valuation of farmland. See the instructions for Schedule A for further information concerning the special farm use valuation and agriculture exemptions. It is important to note that Pennsylvania does not have a six-month alternate valuation date similar to that found in the Internal Revenue Code. DEDUCTIONS Funeral expenses, administrative costs and debts owed by the decedent at the time of death are deductions allowed against the inheritance tax liability. See the instructions for Schedules H and I for descriptions of allowable deductions. TAX RATES The law in effect at the date of death is what governs the tax rate. The following information is based on a date of death on or after July 1, 2000. Historical rates are located on page 8. Spousal Tax Rate: 0 percent Any asset passing to a decedent’s spouse is taxed at 0 percent. No common-law marriage contracted after Jan. 1, 2005 shall be valid. Common-law marriages otherwise lawful and contracted on or before Jan. 1, 2005 will be recognized when proved with sufficient evidence of its existence. If satisfactory evidence of the common-law marriage does not exist or the contract came into existence after Jan. 1, 2005 transfers to the surviving common-law spouse are taxable at the collateral, or 15 percent rate. Minor Child’s Estate: 0 percent Transfers from the estate of a child age 21 or younger to the child’s natural parent, adoptive parent or stepparent are subject to a zero tax rate. Parental Transfers to Minor Children: 0 percent For dates of death on or after January 1, 2020, transfers to or for the use of a child twenty-one years of age or younger 2 REV-1500 from a natural parent, an adoptive parent or a stepparent of the child are subject to a zero tax rate. Lineal Tax Rate: 4.5 percent The lineal tax rate is applicable for transfers to: Grandfather, grandmother, father, mother, children, unremarried wife and husband or widower of a child, and lineal descendants. “Children” includes natural children whether or not they have been adopted by others, adopted children and stepchildren. “Lineal descendants” includes all children of the natural parents and their descendants, whether or not they have been adopted by others, adopted descendants and their descendants, and step descendants. Sibling Tax Rate: 12 percent The sibling tax rate is applicable for transfers to: Brothers or half-brothers, sisters or half-sisters; persons having at least one parent in common with the decedent, either by blood or by adoption. Transfers between stepsiblings are subject to tax at the collateral rate. Collateral Tax Rate: 15 percent The collateral tax rate is applicable for transfers to all other beneficiaries. This includes but is not limited to transfers to or for the benefit of aunts, uncles, cousins, nieces, nephews, friends, sister-in-law, brother-in-law, pets and entities not classified as a charity. Charitable Bequests Transfers to exempt charitable organizations, exempt institutions and government entities are exempt from tax. DOCUMENTATION REQUIREMENT If the decedent died testate or had maintained an inter-vivos (living) trust, a copy of the will and/or trust document must be submitted with the return. Additional verification or documentation on certain assets or deductions may be required by the Department of Revenue to complete the review of this form. The Department will request by letter, telephone, or e-mail the information needed. Failure to provide the information will result in a delay of the processing of the return, or in the issuance of an unfavorable assessment. Any supplemental information which the estate representative considers confidential should be submitted directly to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 Include a statement that the documents are not part of the public record. Confidential documents need not be attached to the return filed with the Register of Wills. FILING A FALSE RETURN Any person who willfully makes a false return or report commits a misdemeanor of the third degree, and fined twenty-five percent of the tax due or $1,000, whichever is less. PAYMENT OF TAX Tax on property transfered is due within nine months of the decedent’s death. IMPORTANT: The granting of an extension to file the tax return does not extend the time for payment of the tax ultimately found to be due. www.revenue.pa.gov A 5 percent discount is allowed on the tax paid within three months of the decedent’s death. No discount applies to any amount that may be subsequently refunded. numbered 20000001, 20000002, etc. Further information concerning the Transferee ID system may be obtained by contacting the Inheritance Tax Division at 717-787-8327. The discount is capped at 5 percent of the total tax due. In order to calculate discount amount: • If an underpayment was made, divide the payment made by 0.95. Example: tax due is $150, a payment made in the discount period is $100; $100.00/0.95 = $105.26 is the total of the payment and discount. • If the correct amount or overpayment was made, multiply the total tax due by 5 percent to calculate discount. Example: total tax due is $200; $200x0.05 = $10 is the discount amount. IMPORTANT: Depending on the complexity of the return, an assessment may take three to six months from the date it was filed with the Register of Wills. IMPORTANT: All checks must be made payable to “Register of Wills, Agent” and presented to the Register of Wills of the county where the decedent resided. The commonwealth places no limitation on tax liability until a proper and complete return is made and the return is assessed by the Department of Revenue. NOTE: A prepayment of tax may be made at the Register of Wills before the REV-1500 is filed. In writing, supply the Register with the decedent’s full name, date of death and social security number along with the prepayment. INTEREST Interest is charged beginning with the first day of delinquency, or nine months and one day from the date of death, to the date of payment. The applicable interest rates (REV1611) can be found by visiting the department’s online services at www.revenue.pa.gov. An interest and penalty calculator is available at www.doreservices.state.pa.us. FAILURE TO PAY The tax imposed, together with any interest thereon, constitute a lien upon real property, which remains in effect until the tax and interest are paid in full. PETITION FOR CITATION The law provides for the filing of a citation with the Court of Common Pleas, Orphans’ Court Division, to compel the filing of the tax return or the payment of tax. It may be directed to the personal representative or transferee and may commence nine months after the date of death. The citation process may result in an order directing filing and payment, a contempt citation, and ultimately, additional fines and imprisonment for failure to comply with the requirements of the Inheritance and Estate Tax Act. See Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S. §9176). APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX After a return is filed, the Department of Revenue issues a notice setting forth its valuation of the estate assets, allowable deductions and inheritance tax due. Notice of potential tax liabilities based on jointly held assets, trust assets, or non-probate property are identified through the use of an eight digit number beginning with the two digits representing the year in which the notice is originally issued. For example, all notices issued in 2020 will be www.revenue.pa.gov REFUND If tax is overpaid when the return is filed, a refund may be requested by selecting the appropriate oval in the Overpayment section on Page 3 of the REV-1500. If this oval is checked, the estate is not required to submit a separate application for refund. The department will issue a refund check approximately six weeks after the return processing is completed. If the refund oval was not checked when the tax return was filed, an “Application for Refund of Pennsylvania Inheritance/Estate Tax” (REV-1313) must be filed to request a refund of an existing tax credit reflected on an official assessment notice. Refund applications should be directed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION-REF PO BOX 280601 HARRISBURG PA 17128-0601 The application for refund period is three years. (See Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)). Should you believe that a refund is due as the result of an issue which had not previously been raised, and where the statutory appeal provisions of Section 2186(a) of the 1991 Act, as amended, have expired, a petition for refund may be filed with the Board of Appeals provided that all tax, penalty and interest assessed were paid in full. Visit www.boardofappeals.state.pa.us for more information. SUPPLEMENTAL RETURN A personal representative or transferee who acquires knowledge of additional assets, transfers or deductions at any time after the original return has been filed must promptly file a supplemental return. The supplemental return should include only the additional assets, transfers or deductions. Do not repeat any assets or deductions reported on an original return or prior supplemental return. A supplemental return may not be used to adjust or correct a previously filed return. If a correction is needed for an asset that was reported on a return, see “Administrative Corrections” below on how to request an administrative correction. If there is an error contained in an assessed return that must be resolved see “Administrative Corrections” or “Protest, Notice or Appeal”. It is important to note that it is not possible to file an amended inheritance tax return. When the value of an asset or deduction has been established by assessment notice from the department, any discrepancy must be resolved either through the refund process or through the appeal process. ADMINISTRATIVE CORRECTIONS Obvious factual errors discovered on the assessment may be corrected administratively. Examples of correctable errors include those made by the transposing of figures, mathematical errors, miscalculations and obvious duplication of assets. The estate must report such errors to the REV-1500 3 Department of Revenue by a letter which identifies the alleged error and the proposed correction. Any documentation which supports the need for an adjustment to the record must be submitted. Requests for administrative correction should be directed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES POST ASSESSMENT REVIEW UNIT PO BOX 280601 HARRISBURG PA 17128-0601 PA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL PO BOX 281061 HARRISBURG PA 17128-1061 COMPLETING THE REV-1500 PAGE 1 All other errors must be resolved in accordance with guidelines outlined in the Protest, Notice or Appeal section. DECEDENT INFORMATION Decedent’s Social Security Number Enter the nine-digit Social Security number of the decedent. The Pennsylvania Department of Revenue has a Taxpayers’ Rights Advocate who assists taxpayers with PA personal income tax and PA inheritance tax problems and concerns that have not been resolved through normal administrative procedures. It is the advocate’s responsibility to ensure that the department provides equitable treatment with dignity and respect. Date of Death Enter the month, day and year of the decedent’s death. To contact the Taxpayers’ Rights Advocate, 717-772-9347 or write to: Decedent’s Spouse If applicable, enter the decedent’s spouse's last name, first name, middle initial and last four digits of the social security number. call PA DEPARTMENT OF REVENUE TAXPAYERS’ RIGHTS ADVOCATE LOBBY STRAWBERRY SQUARE HARRISBURG PA 17128 PROTEST, NOTICE OR APPEAL Any party not satisfied with the appraisement, allowance or disallowance of deductions, assessment of tax (including discount or interest) or any other matter relating to the tax imposed may object by taking any of the following actions within 60 days of receipt of the notice to which objection is made: (a) File a written protest specifying all objections with: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG PA 17128-1021 The Board of Appeals does not accept facsimile or fax copies of petition forms. (b) File an appeal or intent to appeal online through the Revenue e-Services Center at www.revenue.pa.gov. (c) Notify the Register of Wills in writing that you elect to have the correctness of the department’s action determined at the audit of the account of the personal representative. A copy of this election must be sent to: PA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL PO BOX 281061 HARRISBURG PA 17128-1061 (d) File an appeal to the Court of Common Pleas, Orphans’ Court Division to have the correctness of the department’s action determined at the “audit of the account” of the personal representative or at such time as the court shall fix. A copy of the appeal must be sent to: 4 REV-1500 Date of Birth Enter the month, day and year of the decedent’s birth. Decedent’s Name Enter decedent’s last name, first name and middle initial. TYPE OF RETURN Only select one oval for the type of return being filed. Original Estate Return Fill in the oval if this is the first return filed for an estate and no other asset or deduction has previously been submitted. Supplemental Estate Return Fill in the oval if the return is being filed to report additional assets or deductions not reported on a prior return. Individual-Transferee Return Fill in the oval if the return is being filed by an individual to report non-probate assets (Schedule F and G) that will not be reported on the estate return. Remainder Return Fill in the oval to report a future interest under a prior limited estate. This oval is only applicable for dates of death prior to Dec. 13, 1982. FILL IN THE APPLICABLE OVALS 1. Decedent Died Testate Fill in the oval if the decedent died having a valid will which has been submitted to the Register of Wills for probate. A copy of the will must be attached to the return. 2. Spouse is Sole Beneficiary (No Trusts Involved) Fill in the oval if all assets pass outright to the surviving spouse either through the will or as designated beneficiary. NOTE: This oval should not be selected if any of the assets pass to a trust or other similar arrangement. 3. Litigation Proceeds Received Fill in the oval if the estate received proceeds of litigation more than nine months from the decedent’s date of death. www.revenue.pa.gov 4. Federal Estate Tax Return Required Fill in the oval if the total assets reportable to the Internal Revenue Service required that a federal estate tax return be filed. A copy of the federal return (Form 706) must be filed with the Department of Revenue through the Register of Wills office within one month of the filing of the federal return. 5. Agricultural Exemption Fill in the oval to indicate that the decedent owned real estate or agricultural commodity that qualifies for an Agricultural Exemption for dates of death on or after July 1, 2012. NOTE: If this oval is selected you must include Schedule AU, REV-1197. 6. Family-Owned Business Exemption Fill in the oval to indicate the decedent owned business interest that qualifies for the Family-Owned Business Exemption for dates of death on or after July 1, 2013. NOTE: If this oval is selected you must include Schedule C-SB, REV-571. 7. Business assets Fill in the oval if the decedent owned any business interest, including a sole-proprietorship held by the decedent. 8. Decedent Maintained Living Trust Fill in the oval if the decedent, during his or her lifetime, transferred property to a trust and retained or reserved an interest or a power of appointment. A copy of the instrument must be attached to the return when filed. Name Enter the first name and last name of the personal representative of the estate. Phone Number Enter the daytime telephone number for the personal representative of the estate. Address Enter the complete address of the personal representative of the estate. Email Address Enter the email address of the personal representative of the estate. PAGE 2 Decedent’s Social Security Number Enter the nine-digit Social Security number of the decedent. LINE INSTRUCTIONS LINE 1 Real Estate (Schedule A) If the estate is required to complete REV-1502 Schedule A, enter the amount from the Total line of REV-1502 Schedule A on Line 1 of the REV-1500. If the estate is not required to complete REV-1502 Schedule A, leave Line 1 of the REV-1500 blank. LINE 2 9. Future Interest Compromise Fill in the oval to request a compromise if the rate of tax which will be applicable when a future interest vests cannot be established with certainty. This oval is applicable only for an estate where the decedent died on or after Dec. 13, 1982. Stocks and Bonds (Schedule B) If the estate is required to complete REV-1503 Schedule B, enter the amount from the total line of REV-1503 Schedule B on Line 2 of the REV-1500. NOTE: If this oval is selected you must include Schedule M, REV-1647. If the estate is not required to complete REV-1503 Schedule B, leave Line 2 of the REV-1500 blank. 10. Deferral/Election of Spousal Trust Fill in the oval if the decedent created a trust or other similar agreement which qualifies as a sole use trust. The estate may choose to defer the tax or elect to tax the trust or other similar arrangement in this estate. NOTE: If this oval is selected you must include Schedule O, REV-1649. 11. Total Number of Safe Deposit Boxes Enter the number of safe deposit boxes held by the decedent alone or jointly (except with a surviving spouse) that must be inventoried. For more information, see REV-584, PA Inheritance Tax & Safe Deposit Boxes brochure and REV-485, Safe Deposit Box Inventory. CORRESPONDENT All requests for information and documentation from the department, including the tax assessment will be forwarded to this individual. www.revenue.pa.gov LINE 3 Closely Held Corporation, Partnership or SoleProprietorship (Schedule C) If the estate is required to complete REV-1504 Schedule C, enter the amount from the Total line of REV-1504 Schedule C on Line 3 of the REV-1500. If the estate is not required to complete REV-1504 Schedule C, leave Line 3 of the REV-1500 blank. LINE 4 Mortgages and Notes Receivable (Schedule D) If the estate is required to complete REV-1507 Schedule D, enter the amount from the Total line of REV-1507 Schedule D on Line 4 of the REV-1500. If the estate is not required to complete REV-1507 Schedule D, leave Line 4 of the REV-1500 blank. REV-1500 5 LINE 5 Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) If the estate is required to complete REV-1508 Schedule E, enter the amount from the Total line of REV-1508 Schedule E on Line 5 of the REV-1500. If the estate is not required to complete REV-1508 Schedule E, leave Line 5 of the REV-1500 blank. LINE 6 Jointly Owned Property (Schedule F) If the estate is required to complete REV-1509 Schedule F, enter the amount from the Total line of REV-1509 Schedule F on Line 6 of the REV-1500. If the estate is not required to complete REV-1511 Schedule H, leave Line 9 of the REV-1500 blank. LINE 10 Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) If the estate is required to complete REV-1512 Schedule I, enter the amount from the Total line of REV-1512 Schedule I on Line 10 of the REV-1500. If the estate is not required to complete REV-1512 Schedule I, leave Line 10 of the REV-1500 blank. LINE 11 Total Deductions Add all deductions shown on Lines 9 through 10 together and enter the total value here on Line 11 of the REV-1500. If the estate is not required to complete REV-1509 Schedule F, leave Line 6 of the REV-1500 blank. IMPORTANT: The Separate Billing Requested oval must be checked to request the department to issue a separate tax notice for tax due on jointly owned assets directly to the surviving owner. All information requested on REV-1509, Schedule F must be completed, including the surviving joint owner’s address, in order for the Department to issue a notice. Do not include amount to be billed separately on Line 6 of the REV-1500. LINE 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) If the estate is required to complete REV-1510 Schedule G, enter the amount from the Total line of REV-1510 Schedule G on Line 7 of the REV-1500. If the estate is not required to complete REV-1510 Schedule G, leave Line 7 of the REV-1500 blank. IMPORTANT: The Separate Billing Requested oval must be checked to request the department to issue a separate tax notice for tax due on transfers directly to the surviving owner. All information requested on REV-1510, Schedule G must be completed, including the transferee’s address, in order for the department to issue a notice. Do not include amount to be billed separately on Line 7 of the REV-1500. LINE 12 Net Value of Estate Subtract Line 11 total deductions from Line 8 total gross assets and enter total net value of estate here on Line 12 of the REV-1500. LINE 13 Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has not been made (Schedule J) If the estate is required to complete REV-1513 Schedule J, Section II, enter the amount from the Total line of REV-1513 Schedule J, Section II, on Line 13 of the REV-1500. If the estate is not required to complete REV-1513 Schedule J, Section II, leave Line 13 of the REV-1500 blank. IMPORTANT: Do not include any amount passing outright to spouse in Section II. LINE 14 Net Value Subject to Tax Subtract Line 13 Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has not been made from Line 12 net value of Estate and enter total net value subject to tax on Line 14 of the REV-1500. TAX CALCULATION LINE 8 LINE 15 Total Gross Assets Add all assets shown on Lines 1 through 7 together and enter the total value here on Line 8 of the REV-1500. Amount of Line 14 Taxable at the spousal rate, or transfers under Sec. 2116(a)(1.2) or (1.4) Calculate the amount from Line 14 subject to tax at the spousal rate and enter the total value on Line 15 of the REV-1500. LINE 9 Funeral Expenses and Administrative Costs (Schedule H) If the estate is required to complete REV-1511 Schedule H, enter the amount from the Total line of REV-1511 Schedule H on Line 9 of the REV-1500. 6 REV-1500 LINE 16 Amount of Line 14 Taxable at the lineal rate Calculate the amount from Line 14 subject to tax at the lineal rate and enter the total value on Line 16 of the REV1500. www.revenue.pa.gov LINE 17 LINE 4 Amount of Line 14 Taxable at the sibling rate Calculate the amount from Line 14 subject to tax at the sibling rate and enter the total value on Line 17 of the REV1500. Interest Calculate any interest that may be due do to late filing (see Payment of Tax). LINE 18 Amount of Line 14 Taxable at the collateral rate Calculate the amount from Line 14 subject to tax at the collateral rate and enter the total value on Line 18 of the REV1500. LINE 19 Tax Due Add the amount from Lines 15 through 18 and enter the total value on Line 19 of the REV-1500. Signatures When the return is complete and contains all necessary schedules, the person(s) responsible for filing must sign, address and date the return. If there is no personal representative, every person in actual or constructive possession of any property of the decedent is considered, by law, a fiduciary for the purposes of the tax and must file a return. CAUTION: Those signing the return are legally responsible and may incur liability for erroneous, false or fraudulent returns. If the estate representative(s) secured help in preparing the return, the preparer must complete their signature, address and date the return. PAGE 3 Decedent’s Complete Address Enter the complete address where the decedent resided on the date of death. TAX PAYMENTS AND CREDITS LINE 1 Tax Due Enter the amount from Line 19, Page 2 on Line 1. LINE 2 Credits/Payments Prior Payments - Enter the receipt number(s) for prior payments made with the Register of Wills. Enter the total amount paid on Line 2. LINE 5 Overpayment If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the difference on Line 5 of the REV-1500. If an overpayment exists, complete the Overpayment Section. LINE 6 Tax Due If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference on Line 6 of the REV-1500. Overpayment If an overpayment exists on Page 3, Line 5 of the REV1500, fill in the oval that best describes how the overpayment should be issued. If you choose to leave the overpayment or part of the overpayment on the account, the overpayment must be used within 3 years. Refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If a refund is requested and should not be issued in the name of the estate or should be mailed to another address, a letter from the estate representative must be included with the return. A request for the issuance of a refund to a payee other than the decedent’s estate should include the name, address, and Social Security number or FEIN of the payee. If the estate has received a refund that the representative is unable to cash, contact the Department by calling (717) 787-8327. Mark all ovals that apply If any of the ovals are marked, a REV-1510, Schedule G must be completed and submitted with the REV-1500. LIST OF SCHEDULES IMPORTANT: Attach only appropriate schedules based upon the assets and debts and deductions of your particular estate. Do not submit blank schedules. Schedule A, REV-1502 – Real Estate Report all Pennsylvania real estate held by the decedent solely or as tenant-in-common. Schedule AU, REV-1197 – Agricultural Use Exemptions Report a claim for an exemption for real estate pursuant to either the “business of agriculture” exemption or the “farmland-other” exemption under Act 85 of 2012. LINE 3 Schedule B, REV-1503 – Stocks and Bonds Report all stocks and bonds held by the decedent solely or as tenant-in-common. Discount If a payment was made within three months of the decedent’s date of death, calculate the discount (see Payment of Tax) and enter on Line 3 of the REV-1500. Schedule C, REV-1504 – Closely-Held Corporation or Sole Proprietorship Report all business interests, including a sole proprietorship held by the decedent. www.revenue.pa.gov REV-1500 7 Schedule C-SB, REV-571 – Family-Owned Business Exemption Report a business interest for which you are claiming an exemption under Act 52 of 2013. Schedule M, REV-1647 – Future Interest Compromise Report all future interests where the rate of tax that will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Schedule D, REV-1507 – Mortgages and Notes Receivable Report all mortgages and notes receivable owed to the decedent. Schedule O, REV-1649 – Deferral/Election of Spousal Trusts Report all sole use trusts for which you are choosing to defer the tax until the death of the surviving spouse or electing to tax the trust or other similar arrangement in this estate. Schedule E, REV-1508 – Cash, Bank Deposit, & Misc. Personal Property Report all gross probate estate assets not reportable under any other schedule. Schedule F, REV-1509 – Jointly Owned Property Report all property in which the decedent held an interest as joint tenants with right of survivorship. Schedule G, REV-1510 – Inter-Vivos Transfers & Misc. Non-Probate Property Report all transfers made by decedent during life, by trust or otherwise, to the extent that they were made without valuable and adequate consideration in money or money’s worth at the time of the transfer. Schedule H, REV-1511 – Funeral Expenses and Administrative Costs Report any expenses incurred by administering the estate. Schedule I, REV-1512 – Debts Report all valid debts of the decedent owed at the time of death including all mortgages and liens on real estate. Schedule J, REV-1513 – Beneficiaries Report all beneficiaries and their relationship to the decedent. Schedule K, REV-1514 – Life Estate, Annuity and Term Certain Report all presently vested life estate, annuities and terms certain created by the decedent for which valuations must be actuarially determined. TAXPAYER SERVICE & ASSISTANCE ONLINE SERVICES Online Customer Service Center at www.revenue.pa.gov You can find answers to commonly asked questions by using the department’s Online Customer Service Center. Use the Find an Answer feature to search the database of commonly asked questions. If you do not find your answer in this area, you may submit your question to a customer service representative. Internet: www.revenue.pa.gov Pennsylvania inheritance tax forms, schedules, brochures and other information are available on the department’s website. Email Requests for forms: [email protected] TELEPHONE SERVICES Taxpayer Service and Information Center Call 717-787-8327 for Pennsylvania inheritance tax help during normal business hours, 7:30 a.m. to 5 p.m. Services for Taxpayers with Special Hearing and/or Speaking Needs: 1-800-447-3020 (TTY) Language Services Non-English-speaking taxpayers can receive assistance from the department through an interpretation service. HISTORICAL TAX RATES Effective as of Date of Death 4/07/1826 to 4/22/1846 4/23/1846 to 7/10/1917 7/11/1917 to 5/04/1921 5/5/1921 to 12/10/1951 12/11/1951 to 12/29/1967 @ 4pm 12/29/1967 after 4pm to 6/30/1994 7/1/1994 to 12/31/1994 1/1/1995 to 6/30/2000 7/1/2000 to Present Spouse 0% 0% 2% 2% 2% 6% 3% 0% 0% Lineal 0% 0% 2% 2% 2% 6% 6% 6% 4.5% ** Sibling 2.5% 5% 5% 10% 15% 15% 15% 15% 12% Collateral* 2.5% 5% 5% 10% 15% 15% 15% 15% 15% * Until May 31, 1957, charities were considered collateral beneficiaries. ** Effective July 1, 2000, transfers from a child, age 21 or younger to a natural or adoptive parent or stepparent are at a zero tax rate. For dates of death on or after January 1, 2020, transfers to or for the use of a child age 21 or younger from a natural parent, an adoptive parent or a stepparent of the child are at a zero tax rate. 8 REV-1500 www.revenue.pa.gov
Extracted from PDF file 2023-pennsylvania-form-rev-1500.pdf, last modified February 2011

More about the Pennsylvania Form REV-1500 Estate Tax TY 2023

We last updated the Inheritance Tax Return - Resident Decedent in January 2024, so this is the latest version of Form REV-1500, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1500 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.


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Other Pennsylvania Estate Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form REV-1500 Inheritance Tax Return - Resident Decedent
Form REV-516 Request for Waiver or Notice of Transfer (For Stocks, Bonds, Securities or Security Accounts Held in Beneficiary Form (REV-516)
Form REV-1508 Schedule E - Cash, Bank Deposits & Misc. Personal Property
REV-1508 (Instructions) Schedule E - Cash, Bank Deposits, & Misc. Personal Property (Instructions)
Form REV-1510 Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-1500 from the Department of Revenue in January 2024.

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About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Pennsylvania Form REV-1500

We have a total of twelve past-year versions of Form REV-1500 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2022 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2021 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2020 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2019 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2018 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2017 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

2016 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

Forms/Publications 2015 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

Forms/Publications 2014 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

Inheritance Tax Return - Resident Decedent (REV-1500) 2012 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)

Inheritance Tax Return - Resident Decedent (REV-1500) 2011 Form REV-1500

Inheritance Tax Return - Resident Decedent (REV-1500)


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