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Pennsylvania Schedule N/Spousal Poverty Credit
Extracted from PDF file 2023-pennsylvania-form-rev-1648.pdf, last modified July 2009Schedule N/Spousal Poverty Credit
REV-1648 EX (02-09) SCHEDULE N SPOUSAL POVERTY CREDIT Bureau of Individual Taxes PO Box 280601 Harrisburg PA 17128 FOR DATES OF DEATH 01/01/92 TO 12/31/94 ESTATE OF FILE NUMBER This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. PART I - CALCULATION OF GROSS ESTATE 1 . Taxable assets total from Line 8 (cover sheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Insurance proceeds on life of decedent ................................................... 2. 3. Retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Joint assets with spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. PA Lottery winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6a. Other nontaxable assets: List and attach schedule if necessary . . 6a. 6b. 6c. 6d. 6. SUBTOTAL (Lines 6a, b, c, d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Total gross assets (Add Lines 1 thru 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Total actual liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Net value of estate (Subtract Line 8 from Line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If Line 9 is greater than $200,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part II. 9. PART II - CALCULATION OF JOINT EXEMPTION INCOME - Attach copies of federal income tax return for decedent and spouse. Income: 1. TAX YEAR: 19 2. TAX YEAR: 19 3. a. Spouse . . . . . . . . . . . . . 1a. 2a. 3a. b. Decedent . . . . . . . . . . . 1b. 2b. 3b. c. Joint . . . . . . . . . . . . . . 1c. 2c. 3ci d. Tax-exempt income . . . . 1d. e Other income not listed above . . . . . . . . . 1e. 2d. 3d. 2e. 3e. f. Total . . . . . . . . . . . . . . 1f. 4. Average joint exemption income calculation 4a. Add joint exemption income from above: 2f. 3f. (1f) + (2f) + (3f) TAX YEAR: 19 = (÷ 3) 4b. Average joint exemption income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = If line 4(b) is greater than $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part III. PART III - CALCULATION OF SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT ESTATES 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less ........................ 1. ............................................. 2. 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on Line 18 of the cover sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. For nonresidents, enter the ratio of the decedent’s gross estate in PA to the value of the decedent’s gross estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Multiply Line 3 by Line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on Line 18 of the cover sheet. . . . . . . . . . . 5. 2. Multiply by credit percentage (see instructions)
Schedule N/Spousal Poverty Credit (REV-1648)
More about the Pennsylvania Form REV-1648 Estate Tax Tax Credit TY 2023
We last updated the Schedule N/Spousal Poverty Credit in February 2024, so this is the latest version of Form REV-1648, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1648 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
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 |
| Form REV-1511 | Schedule H - Funeral Expenses and Administrative Costs |
| Form REV-1737-A | Inheritance Tax Return - Nonresident Decedent |
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-1648 from the Department of Revenue in February 2024.
Form REV-1648 is a Pennsylvania Estate Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
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-1648
We have a total of twelve past-year versions of Form REV-1648 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2022 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2021 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2020 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2019 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2018 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2017 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2016 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2015 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2014 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2012 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
2011 Form REV-1648
Schedule N/Spousal Poverty Credit (REV-1648)
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