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Pennsylvania PA Estate Tax General Information
Extracted from PDF file 2023-pennsylvania-form-rev-229.pdf, last modified August 2013PA Estate Tax General Information
REV-229 EX (08-13) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 PENNSYLVANIA ESTATE TAX GENERAL INFORMATION Estates that satisfy the following conditions may be subject to Pennsylvania estate tax: 1. the decedent was either (I) a resident of Pennsylvania at the time of death or (II) a nonresident who owned or had an interest in real estate or tangible personal property located within Pennsylvania at the time of death; 2. the decedent died prior to 2005; 3. the decedent’s estate owed federal estate tax; and 4. the amount of Pennsylvania inheritance tax actually paid by the estate (disregarding interest and the amount of any early payment discount) is less than the maximum Federal credit allowed for state inheritance taxes. Important: For decedents dying on or after Jan. 1, 2005, the Internal Revenue Service revised the Federal Estate Tax Return, IRS Form 706, by eliminating the Federal Credit for State Death Taxes and replacing it with a deduction for death taxes actually paid to the states. As the Federal Credit for State Death Taxes was discontinued, there no longer is a basis for Pennsylvania estate tax. However, the estate tax provisions of Pennsylvania’s Inheritance and Estate Tax Act (Section §9145 of the Act, 72 P.S. §9145) remain in effect and provide that any estate required to file an IRS Form 706 must also file a copy of that form, as well as any final communications from the Internal Revenue Service, with the Register of Wills for the county that granted letters testamentary or administration to the estate. If no letters were granted in Pennsylvania, IRS Form 706 and final IRS communications should be filed directly with the Department of Revenue at the following address: Pennsylvania Department of Revenue, Inheritance Tax Division, PO Box 280601, Harrisburg, PA 17128-0601. Who Must File: The personal representative (executor or administrator) appointed by the Register of Wills or the fiduciary charged with the duty of filing a Federal Estate Tax Return (IRS Form 706). Place for Filing: A copy of the Federal Estate Tax Return must be filed with the Register of Wills in the county that granted letters. If no letters were granted in Pennsylvania, the return should be filed directly with the department. Time for Filing: The return is due within one month of filing the Federal Estate Tax Return. The Estate Tax becomes delinquent nine months after the date of death of the decedent. Filing of Final Federal Closing Letter: A copy of the final communication from the IRS must be filed within 30 days of when it is received by the estate, with the person with whom the copy of the original Federal Estate Tax Return was filed.
PA Estate Tax General Information (REV-229)
More about the Pennsylvania Form REV-229 Estate Tax TY 2023
We last updated the PA Estate Tax General Information in February 2024, so this is the latest version of Form REV-229, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-229 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-229 from the Department of Revenue in February 2024.
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-229
We have a total of ten past-year versions of Form REV-229 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form REV-229
PA Estate Tax General Information (REV-229)
2022 Form REV-229
PA Estate Tax General Information (REV-229)
2021 Form REV-229
PA Estate Tax General Information (REV-229)
2020 Form REV-229
PA Estate Tax General Information (REV-229)
2019 Form REV-229
PA Estate Tax General Information (REV-229)
2018 Form REV-229
PA Estate Tax General Information (REV-229)
2017 Form REV-229
PA Estate Tax General Information (REV-229)
2016 Form REV-229
PA Estate Tax General Information (REV-229)
2015 Form REV-229
PA Estate Tax General Information (REV-229)
2014 Form REV-229
PA Estate Tax General Information (REV-229)
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