Pennsylvania Schedule O - Deferral/Election of Spousal Trusts

Schedule O - Deferral/Election of Spousal Trusts
Schedule O - Deferral/Election of Spousal Trusts (REV-1649)REV-1649 EX+ (02-16)

SCHEDULE O
DEFERRAL/ELECTION OF
SPOUSAL TRUSTS

INHERITANCE TAX RETURN
RESIDENT DECEDENT

START ESTATE OF:

FILE NUMBER:

➜

PART A - DEFERRING STATEMENT
For all trust assets reportable for Pennsylvania inheritance tax purposes for which a deferral of tax is chosen, the personal representative
responsible for filing the return and the trustee(s) of the trust in question hereby acknowledge the department’s Statement of Policy set forth
at 61 Pa. Code § 94.3 concerning any potential termination of the trust under 20 Pa.C.S. § 7710.1 that occurs after the return was filed.

PART B – ELECTION TO TAX AMOUNTS
Complete this section only if making the election to tax the sole use trust.
If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the
Trust (marital, residual A, B, bypass, unified credit, etc.).
Enter the description and value of all interests for which the election is made.

DESCRIPTION

VALUE

Total
If more space is needed, use additional sheets of paper of the same size.

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Extracted from PDF file 2023-pennsylvania-form-rev-1649.pdf, last modified February 2004

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More about the Pennsylvania Form REV-1649 Estate Tax TY 2023

We last updated the Schedule O - Deferral/Election of Spousal Trusts in February 2024, so this is the latest version of Form REV-1649, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1649 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-516	Request for Waiver or Notice of Transfer (For Stocks, Bonds, Securities or Security Accounts Held in Beneficiary Form (REV-516)
Form REV-1500	Inheritance Tax Return - Resident Decedent
Form REV-1508	Schedule E - Cash, Bank Deposits & Misc. Personal Property
Form REV-1511	Schedule H - Funeral Expenses and Administrative Costs
Form REV-1737-1	Nonresident Decedent Affidavit of Domicile Nonresident

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-1649 from the Department of Revenue in February 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-1649

We have a total of twelve past-year versions of Form REV-1649 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form REV-1649