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Pennsylvania Free Printable Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510) for 2024 Pennsylvania Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property

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Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property
Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

1510019105 (EX+) MOD 03-19 (FI) REV-1510 BurEau OF InDIvIDual TaXEs PO BOX 280601 HarrIsBurg Pa 17128-0601 START ➜ SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF: ITEM NUMBER LAST 4 DIGITS OF ACCOUNT ID FILE NUMBER: DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. % OF EXCLUSION DATE OF DEATH DECEDENT’S (IF APPLICABLE) VALUE OF ASSET INTEREST TAXABLE VALUE 1. TOTAL (Also enter on Line 7, Recapitulation) $ 0.00 If more space is needed, use an additional Schedule G. 1510019105 Reset Entire Form 1510019105 Return to top of page. PRINT FORM Pennsylvania Department of Revenue Instructions for REV-1510 rEv-1510 In (EX+) 03-19 schedule g – Inter-vivos Transfers and Misc. non-Probate Property GENERAL INFORMATION TRANSFERS SUBJECT TO TAX PURPOSE OF SCHEDULE Use REV-1510, Schedule G to 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. IRAs, ANNUITIES AND PENSION PLANS IRAs are fully taxable if the decedent was 59½ years of age or older or considered disabled at any age. FORM INSTRUCTIONS ESTATE OF Enter the complete name of the estate as shown on the REV-1500, Pennsylvania Inheritance Tax Return. FILE NUMBER Enter the file number of the estate assigned by the Register of Wills as shown on the REV-1500, Pennsylvania Inheritance Tax Return. GENERAL INSTRUCTIONS LAST FOUR DIGITS OF ACCOUNT ID Enter the last four digits of the account number or similar identifying number of the property being reported. DESCRIPTION OF PROPERTY Report the name of the transferee, transferee's relationship to the decedent and the date of the transfer. Supply a copy of the deed for real estate. DATE OF DEATH VALUE Transfers should be valued as of the date of death and not the date of transfer. Include all transfers in the gross estate on this schedule. % OF DECEDENT’S INTEREST Report the percent of the decedent’s interest that is subject to tax. EXCLUSION Transfers made within one year of death are eligible for a $3,000 exclusion to the extent they exceed $3,000 in value. A $3,000 exclusion may be taken per transferee, per calendar year. For example, if the decedent transferred $10,000 within one year of death, $7,000 would be subject to tax. TAXABLE VALUE Enter the taxable amount of the decedent’s interest less any exclusion if applicable. This is the amount subject to tax. TOTAL Total all items in the Taxable Value column and enter value here. Enter this value on Line 7, Page 2 of the REV-1500. www.revenue.pa.gov PREVIOUS PAGE If the decedent was younger than 59½ years of age, the IRA is taxable only if he or she was disabled and not subject to the 10 percent penalty imposed by the IRS for a premature withdrawal. Annuities are fully taxable. Employer-sponsored retirement and/or pension plans are exempt from tax if the decedent, during his lifetime, did not have the right to possess, enjoy, assign or anticipate the payments made. A pension plan where the decedent’s only rights were to designate a beneficiary and receive a regular monthly payment are not subject to tax. IMPORTANT: When a retirement and/or pension plan is reported as being exempt, a copy of the plan summary is required. JOINT TENANCY Any assets made joint with another person within one year of death are fully taxable. The transferee may claim a $3,000 exclusion. RETAINED REVERSIONARY INTEREST Transfers where the decedent reserved the right to regain or reassert control of the asset are taxable if the reversionary interest exceeds 5 percent of the value of the transferred property. LIFE ESTATE Transfers in which the decedent reserved a life interest are fully taxable. This includes transfers where the decedent expressly or impliedly reserved for life or any period which does not, in fact, end before death, the income or enjoyment of the property. For example, a reservation of a life interest includes the right to use or occupy the property or receive rents. Continued occupancy without the payment of rent would subject the property to tax. PROMISES BY TRANSFEREE Transfers in which the transferee promises to make payments to or care for the transferor during the remainder of the transferor’s life may be subject to tax. REVOCABLE AND TENTATIVE TRUSTS Trusts include transfers under which the decedent had the power to alter, amend, or revoke the interest of the beneficiary, e.g. In trust for (ITF) accounts. REV-1510 NEXT PAGE 1 IMPORTANT: When a trust is reported, a copy of the instrument creating the trust is required as well as a valuation of the assets contained in the trust. Schedule G must be completed and the address of the transferee included. This option should be used only when there is no tax clause requiring the estate to pay the tax. An estate representative may request separate billing for non-probate assets. All information on REV-1510, IMPORTANT: Life insurance proceeds on the life of the decedent are not subject to inheritance tax. 2 REV-1510 PREVIOUS PAGE www.revenue.pa.gov RETURN TO FORM
Extracted from PDF file 2023-pennsylvania-form-rev-1510.pdf, last modified September 2009

More about the Pennsylvania Form REV-1510 Estate Tax TY 2023

We last updated the Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property in February 2024, so this is the latest version of Form REV-1510, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1510 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-1510 from the Department of Revenue in February 2024.

Show Sources >

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-1510

We have a total of twelve past-year versions of Form REV-1510 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2022 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2021 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2020 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2019 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2018 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2017 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

2016 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

Forms/Publications 2015 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

Forms/Publications 2014 Form REV-1510

Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property (REV-1510)

REV-1510 - Inter-Vivos Transfers and Miscellaneous Non-Probate Property 2012 Form REV-1510

Inheritance Tax - Schedule G

REV-1510 - Inter-Vivos Transfers and Miscellaneous Non-Probate Property 2011 Form REV-1510

Inheritance Tax - Schedule G


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