Enlarge image | IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 1505619105 (EX) MOD 03-19 (FI) OFFICIAL USE ONLY REV-1500 County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW START Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY Ü Decedent’s Last Name Suffix Decedent’s First Name MI (If Applicable) Enter Surviving Spouse’s Information Below Last Four Digits of Spouse’s Last Name Spouse’s First Name MI 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 (Individual reporting non-probate assets (Date of death prior to 12/13/1982) reported) separate from the estate; Schedule F and G assets only) FILL IN ALL OVALS THAT APPLY 1. Decedent Died Testate 2. Spouse is Sole Beneficiary 3. Litigation Proceeds Received (Attach copy of Will) (With no Trust involved) 4. Federal Estate Tax Return Required 5. Agricultural Exemption 6. Family-Owned Business Exemption (Date of death after 6/30/2012) (Date of death after 6/30/2013) 7. Business Assets 8. Decedent Maintained Living Trust 9. Future Interest Compromise (Attach copy of Trust) (Date of death after 12/12/1982) 10.Deferral/Election of Spousal Trust 11. ____ Total Number of Safe Deposit Boxes CORRESPONDENT – THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number First Line of Address Second Line of Address City or Post Office State Zip Code Correspondent’s email address: REGISTER OF WILLS USE ONLY 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 |
Enlarge image | 1505619205 REV-1500 (EX) MOD 03-19 (FI) Decedent’s Social Security Number Ü 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 DATE The PA Department of Revenue does NOT accept electronic signatures. Please sign your return. MM/DD/YYYY ADDRESS SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE The PA Department of Revenue does NOT accept electronic signatures. Please sign your return. MM/DD/YYYY ADDRESS 1505619205 1505619205 PAGE 2 Reset Entire Form Next Page PRINT FORM |
Enlarge image | 1505619305 REV-1500 (EX) MOD 03-19 (FI) File Number DECEDENT’S COMPLETE ADDRESS Ü Decedent’s Name Street Address City State ZIP Code TAX PAYMENTS AND CREDITS 1. Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. 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) Leave overpayment on the account* Make check payable to: REGISTER OF WILLS, AGENT 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. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If death occurred after Dec. 12, 1982: Decedent transfered property within one year of death without receiving adequate consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Decedent owned an "in trust for" or payable-upon-death bank account or security at his or her death . . . . . . . . 4. 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 |
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Enlarge image | Instructions for REV-1500 Pennsylvania Inheritance Tax Return Resident Decedent REV-1500 IN (EX) 08-22 IMPORTANT: All legal sized documents must be WHEN TO FILE reduced to 8 1/2 x 11 paper. Returns must be filed within nine months after the death of the decedent. Failure to file may subject the estate to a GENERAL INFORMATION penalty of 25 percent of the tax ultimately found to be due or $1,000, whichever is less. STATUTES AND GENERAL DESCRIPTIONS Pennsylvania inheritance tax is imposed by the Inheritance EXTENSION TO FILE and Estate Tax Act of 1991, which applies to estates of If the return cannot be filed within nine months from the decedents who died on or after Oct. 3, 1991. The 1991 Act decedent’s date of death, an extension to file may be [72 P.S. § 9101 et seq.] was amended in 1994, for estates requested from the Department of Revenue. Provide the of decedents who died on or after July 1, 1994 and again decedent’s name, county file number (if known), date of in 1995 for estates of decedents who died on or after Jan. death, Social Security number and the reason for an exten- 1, 1995. The PA Inheritance Tax was previously imposed by sion. The extension request must be made before the the Inheritance and Estate Tax Act of 1961, which applies return is due, and should be mailed to: to estates of decedents who died between Jan. 1, 1962, PA DEPARTMENT OF REVENUE and Dec. 13, 1982. The law was amended by Act 255 of BUREAU OF INDIVIDUAL TAXES 1982, which applies only to estates of decedents who died INHERITANCE TAX DIVISION-EXT between Dec. 13, 1982, and Oct. 3, 1991. Information on PO BOX 280601 applicability of inheritance tax to estates of decedents who HARRISBURG PA 17128-0601 died before Jan. 1, 1962, can be obtained from the Department of Revenue, Bureau of Individual Taxes. Or email the request to: RA-InheritanceTaxExt@pa.gov Inheritance tax is a tax on the right of succession or privi- Extensions will be granted for events beyond the control of lege of receiving property at a death, and it is imposed the estate such as litigation over assets and will disputes. upon the transfer of taxable property. The net value subject Extensions are not granted for events within the control of to tax is determined by subtracting from the value of the the estate such as a failure to collect the information need- gross estate the amount of approved deductions. ed to complete the return. A response will not be sent unless the extension request is rejected. WHO MUST FILE IMPORTANT: Granting of an extension to file does not relieve the estate from the payment of tax. An inheritance tax return must be filed for every decedent Interest will accrue beginning nine months and one day who has property which is or may be subject to tax. You from the decedent’s death on any tax ultimately found to be must file a return if you are: due and not timely paid. • The personal representative. The personal representa- tive (executor or administrator appointed by the Register WHERE TO FILE of Wills) of the decedent’s estate is the person responsi- The return is to be filed in duplicate with the Register of ble for filing the return and disclosing property of the Wills of the county in which the decedent was a resident at decedent that the personal representative has or the time of death. acquires knowledge of, or; • The transferee of property. The transferee of property should file a return if: no personal representative is FORMS AND SCHEDULES appointed, if the personal representative does not file a Forms and schedules are available on the department’s return, or if the personal representative files a return but website at www.revenue.pa.gov or by calling does not include the subject property. 1-800-362-2050. Services for people with special hearing A “transferee” means any person to whom a transfer is and/or speaking needs are available at 1-800-447-3020. made and includes surviving joint tenants, beneficiaries, Large quantities of forms must be ordered by written heirs, legatees, devisees, grantees, assignees and request from: donees. The return must disclose any asset in which or from which the transferee receives any ownership, interest, PA DEPARTMENT OF REVENUE income, possession or enjoyment, whether present or BUREAU OF ADMINISTRATIVE SERVICES future, and whether in trust or otherwise. Separate returns TAX FORMS SERVICES UNIT are not to be filed by transferees for property included in a 1854 BROOKWOOD STREET personal representative’s return. The inclusion of property HARRISBURG PA 17104-2244 in the return does not constitute an admission that its trans- A list of schedules and a brief description can be found on fer is taxable. Page 7. www.revenue.pa.gov REV-1500 1 |
Enlarge image | TAXABLE PROPERTY from a natural parent, an adoptive parent or a stepparent of In general, any items the decedent owned solely, as tenant- the child are subject to a zero tax rate. in-common, jointly or in trust are taxable unless specifically Lineal Tax Rate: 4.5 percent excluded by law. For additional information see instructions The lineal tax rate is applicable for transfers to: for Schedules A, B, C, D, E, F and G for descriptions of tax- Grandfather, grandmother, father, mother, children, un- able property. remarried wife and husband or widower of a child, and lin- ACTIVE-DUTY MILITARY MEMBER EXEMPTION eal descendants. “Children” includes natural children whether or not they have been adopted by others, adopted Effective for estates of decedents dying on or after children and stepchildren. “Lineal descendants” includes all September 6, 2022, personal property that is transferred children of the natural parents and their descendants, from the estate of a serving military member who has died whether or not they have been adopted by others, adopted as a result of an injury or illness received while on active descendants and their descendants, and step descen- duty in the armed forces, a reserve component or the dants. National Guard, is exempt from inheritance tax. Sibling Tax Rate: 12 percent VALUATION The sibling tax rate is applicable for transfers to: Brothers Generally, valuation is based on the fair market value as of or half-brothers, sisters or half-sisters; persons having at the decedent’s date of death. Special rules apply to the val- least one parent in common with the decedent, either by uation of life estates and future interests created by a dece- blood or by adoption. Transfers between stepsiblings are dent. See the instructions for Schedules K nd M for more subject to tax at the collateral rate. information. Collateral Tax Rate: 15 percent For estates of decedents dying on or after Jan. 1, 1995, The collateral tax rate is applicable for transfers to all other special rules exist for the valuation of a trust established for beneficiaries. This includes but is not limited to transfers to the sole use of the surviving spouse. See the instructions or for the benefit of aunts, uncles, cousins, nieces, for Schedule O for further information. nephews, friends, sister-in-law, brother-in-law, pets and entities not classified as a charity. Special rules also apply to the valuation of farmland. See the instructions for Schedule A for further information con- Charitable Bequests cerning the special farm use valuation and agriculture Transfers to exempt charitable organizations, exempt insti- exemptions. tutions and government entities are exempt from tax. It is important to note that Pennsylvania does not have a six-month alternate valuation date similar to that found in DOCUMENTATION REQUIREMENT the Internal Revenue Code. If the decedent died testate or had maintained an inter-vivos DEDUCTIONS (living) trust, a copy of the will and/or trust document must be submitted with the return. Additional verification or documen- Funeral expenses, administrative costs and debts owed by tation on certain assets or deductions may be required by the the decedent at the time of death are deductions allowed Department of Revenue to complete the review of this form. against the inheritance tax liability. See the instructions for The Department will request by letter, telephone, or e-mail Schedules H and I for descriptions of allowable deductions. the information needed. Failure to provide the information will result in a delay of the processing of the return, or in the TAX RATES issuance of an unfavorable assessment. The law in effect at the date of death is what governs the Any supplemental information which the estate representa- tax rate. The following information is based on a date of tive considers confidential should be submitted directly to: death on or after July 1, 2000. Historical rates are located PA DEPARTMENT OF REVENUE on page 8. BUREAU OF INDIVIDUAL TAXES Spousal Tax Rate: 0 percent PO BOX 280601 Any asset passing to a decedent’s spouse is taxed at 0 per- HARRISBURG PA 17128-0601 cent. No common-law marriage contracted after Jan. 1, Include a statement that the documents are not part of the 2005 shall be valid. Common-law marriages otherwise law- public record. Confidential documents need not be ful and contracted on or before Jan. 1, 2005 will be recog- attached to the return filed with the Register of Wills. nized when proved with sufficient evidence of its existence. FILING A FALSE RETURN If satisfactory evidence of the common-law marriage does not exist or the contract came into existence after Jan. 1, Any person who willfully makes a false return or report 2005 transfers to the surviving common-law spouse are commits a misdemeanor of the third degree, and fined taxable at the collateral, or 15 percent rate. twenty-five percent of the tax due or $1,000, whichever is less. Minor Child’s Estate: 0 percent Transfers from the estate of a child age 21 or younger to PAYMENT OF TAX the child’s natural parent, adoptive parent or stepparent are Tax on property transfered is due within nine months of the subject to a zero tax rate. decedent’s death. Parental Transfers to Minor Children: 0 percent IMPORTANT: The granting of an extension to file the For dates of death on or after January 1, 2020, transfers to tax return does not extend the time for payment of the or for the use of a child twenty-one years of age or younger tax ultimately found to be due. 2 REV-1500 www.revenue.pa.gov |
Enlarge image | A 5 percent discount is allowed on the tax paid within three numbered 20000001, 20000002, etc. Further information months of the decedent’s death. No discount applies to any concerning the Transferee ID system may be obtained by amount that may be subsequently refunded. contacting the Inheritance Tax Division at 717-787-8327. The discount is capped at 5 percent of the total tax due. In IMPORTANT: Depending on the complexity of the order to calculate discount amount: return, an assessment may take three to six months • If an underpayment was made, divide the payment from the date it was filed with the Register of Wills. made by 0.95. Example: tax due is $150, a payment REFUND made in the discount period is $100; $100.00/0.95 = $105.26 is the total of the payment and discount. If tax is overpaid when the return is filed, a refund may be requested by selecting the appropriate oval in the • If the correct amount or overpayment was made, multi- ply the total tax due by 5 percent to calculate discount. Overpayment section on Page 3 of the REV-1500. If this Example: total tax due is $200; $200x0.05 = $10 is the oval is checked, the estate is not required to submit a sep- discount amount. arate application for refund. The department will issue a refund check approximately six weeks after the return pro- IMPORTANT: All checks must be made payable to cessing is completed. If the refund oval was not checked “Register of Wills, Agent” and presented to the when the tax return was filed, an “Application for Refund of Register of Wills of the county where the decedent resided. Pennsylvania Inheritance/Estate Tax” (REV-1313) must be filed to request a refund of an existing tax credit reflected The commonwealth places no limitation on tax liability until on an official assessment notice. Refund applications a proper and complete return is made and the return is should be directed to: assessed by the Department of Revenue. PA DEPARTMENT OF REVENUE NOTE: A prepayment of tax may be made at the BUREAU OF INDIVIDUAL TAXES Register of Wills before the REV-1500 is filed. In writ- INHERITANCE TAX DIVISION-REF ing, supply the Register with the decedent’s full name, date PO BOX 280601 of death and social security number along with the prepay- HARRISBURG PA 17128-0601 ment. The application for refund period is three years. (See INTEREST Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)). Interest is charged beginning with the first day of delin- Should you believe that a refund is due as the result of an quency, or nine months and one day from the date of death, issue which had not previously been raised, and where the to the date of payment. The applicable interest rates (REV- statutory appeal provisions of Section 2186(a) of the 1991 1611) can be found by visiting the department’s online serv- Act, as amended, have expired, a petition for refund may ices at www.revenue.pa.gov. be filed with the Board of Appeals provided that all tax, An interest and penalty calculator is available at penalty and interest assessed were paid in full. Visit www.doreservices.state.pa.us. www.boardofappeals.state.pa.us for more information. SUPPLEMENTAL RETURN FAILURE TO PAY A personal representative or transferee who acquires The tax imposed, together with any interest thereon, con- knowledge of additional assets, transfers or deductions at stitute a lien upon real property, which remains in effect any time after the original return has been filed must until the tax and interest are paid in full. promptly file a supplemental return. The supplemental PETITION FOR CITATION return should include only the additional assets, transfers The law provides for the filing of a citation with the Court of or deductions. Common Pleas, Orphans’ Court Division, to compel the fil- Do not repeat any assets or deductions reported on ing of the tax return or the payment of tax. It may be direct- an original return or prior supplemental return. ed to the personal representative or transferee and may commence nine months after the date of death. The cita- A supplemental return may not be used to adjust or correct tion process may result in an order directing filing and pay- a previously filed return. If a correction is needed for an ment, a contempt citation, and ultimately, additional fines asset that was reported on a return, see “Administrative and imprisonment for failure to comply with the require- Corrections” below on how to request an administrative ments of the Inheritance and Estate Tax Act. See Section correction. If there is an error contained in an assessed 2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S. return that must be resolved see “Administrative §9176). Corrections” or “Protest, Notice or Appeal”. It is important to note that it is not possible to file an amended inheritance APPRAISEMENT, ALLOWANCE OR DISALLOWANCE tax return. When the value of an asset or deduction has OF DEDUCTIONS AND ASSESSMENT OF TAX been established by assessment notice from the depart- After a return is filed, the Department of Revenue issues a ment, any discrepancy must be resolved either through the notice setting forth its valuation of the estate assets, allow- refund process or through the appeal process. able deductions and inheritance tax due. ADMINISTRATIVE CORRECTIONS Notice of potential tax liabilities based on jointly held Obvious factual errors discovered on the assessment may assets, trust assets, or non-probate property are identified be corrected administratively. Examples of correctable through the use of an eight digit number beginning with the errors include those made by the transposing of figures, two digits representing the year in which the notice is orig- mathematical errors, miscalculations and obvious duplica- inally issued. For example, all notices issued in 2020 will be tion of assets. The estate must report such errors to the www.revenue.pa.gov REV-1500 3 |
Enlarge image | Department of Revenue by a letter which identifies the PA DEPARTMENT OF REVENUE alleged error and the proposed correction. Any documenta- OFFICE OF CHIEF COUNSEL tion which supports the need for an adjustment to the PO BOX 281061 record must be submitted. Requests for administrative cor- HARRISBURG PA 17128-1061 rection should be directed to: PA DEPARTMENT OF REVENUE COMPLETING THE REV-1500 BUREAU OF INDIVIDUAL TAXES POST ASSESSMENT REVIEW UNIT PAGE 1 PO BOX 280601 HARRISBURG PA 17128-0601 DECEDENT INFORMATION Decedent’s Social Security Number All other errors must be resolved in accordance with guide- Enter the nine-digit Social Security number of the dece- lines outlined in the Protest, Notice or Appeal section. dent. The Pennsylvania Department of Revenue has a Date of Death Taxpayers’ Rights Advocate who assists taxpayers with PA Enter the month, day and year of the decedent’s death. personal income tax and PA inheritance tax problems and concerns that have not been resolved through Date of Birth Enter the month, day and year of the decedent’s birth. normal administrative procedures. It is the advocate’s responsibility to ensure that the department provides equi- Decedent’s Name table treatment with dignity and respect. Enter decedent’s last name, first name and middle initial. To contact the Taxpayers’ Rights Advocate, call Decedent’s Spouse 717-772-9347 or write to: If applicable, enter the decedent’s spouse's last name, first name, middle initial and last four digits of the social security PA DEPARTMENT OF REVENUE number. TAXPAYERS’ RIGHTS ADVOCATE LOBBY STRAWBERRY SQUARE HARRISBURG PA 17128 TYPE OF RETURN Only select one oval for the type of return being filed. PROTEST, NOTICE OR APPEAL Original Estate Return Any party not satisfied with the appraisement, allowance or Fill in the oval if this is the first return filed for an estate and disallowance of deductions, assessment of tax (including no other asset or deduction has previously been submitted. discount or interest) or any other matter relating to the tax Supplemental Estate Return imposed may object by taking any of the following actions Fill in the oval if the return is being filed to report additional within 60 days of receipt of the notice to which objection is assets or deductions not reported on a prior return. made: Individual-Transferee Return (a) File a written protest specifying all objections with: Fill in the oval if the return is being filed by an individual to PA DEPARTMENT OF REVENUE report non-probate assets (Schedule F and G) that will not BOARD OF APPEALS be reported on the estate return. PO BOX 281021 Remainder Return HARRISBURG PA 17128-1021 Fill in the oval to report a future interest under a prior limited The Board of Appeals does not accept facsimile or fax estate. This oval is only applicable for dates of death prior copies of petition forms. to Dec. 13, 1982. (b) File an appeal or intent to appeal online through the FILL IN THE APPLICABLE OVALS Revenue e-Services Center at www.revenue.pa.gov. 1. Decedent Died Testate (c) Notify the Register of Wills in writing that you elect to Fill in the oval if the decedent died having a valid will which have the correctness of the department’s action deter- has been submitted to the Register of Wills for probate. A mined at the audit of the account of the personal represen- copy of the will must be attached to the return. tative. A copy of this election must be sent to: 2. Spouse is Sole Beneficiary PA DEPARTMENT OF REVENUE (No Trusts Involved) OFFICE OF CHIEF COUNSEL Fill in the oval if all assets pass outright to the surviving PO BOX 281061 spouse either through the will or as designated beneficiary. HARRISBURG PA 17128-1061 NOTE: This oval should not be selected if any of the (d) File an appeal to the Court of Common Pleas, Orphans’ assets pass to a trust or other similar arrangement. Court Division to have the correctness of the department’s action determined at the “audit of the account” of the per- 3. Litigation Proceeds Received sonal representative or at such time as the court shall fix. A Fill in the oval if the estate received proceeds of litigation copy of the appeal must be sent to: more than nine months from the decedent’s date of death. 4 REV-1500 www.revenue.pa.gov |
Enlarge image | 4. Federal Estate Tax Return Required Name Fill in the oval if the total assets reportable to the Internal Enter the first name and last name of the personal repre- Revenue Service required that a federal estate tax return sentative of the estate. be filed. A copy of the federal return (Form 706) must be Phone Number filed with the Department of Revenue through the Register Enter the daytime telephone number for the personal rep- of Wills office within one month of the filing of the federal resentative of the estate. return. Address 5. Agricultural Exemption Enter the complete address of the personal representative Fill in the oval to indicate that the decedent owned real of the estate. estate or agricultural commodity that qualifies for an Agricultural Exemption for dates of death on or after July 1, Email Address 2012. Enter the email address of the personal representative of the estate. NOTE: If this oval is selected you must include Schedule AU, REV-1197. PAGE 2 6. Family-Owned Business Exemption Fill in the oval to indicate the decedent owned business Decedent’s Social Security Number interest that qualifies for the Family-Owned Business Enter the nine-digit Social Security number of the decedent. Exemption for dates of death on or after July 1, 2013. NOTE: If this oval is selected you must include LINE INSTRUCTIONS Schedule C-SB, REV-571. 7. Business assets LINE 1 Fill in the oval if the decedent owned any business interest, Real Estate (Schedule A) including a sole-proprietorship held by the decedent. If the estate is required to complete REV-1502 Schedule A, 8. Decedent Maintained Living Trust enter the amount from the Total line of REV-1502 Schedule Fill in the oval if the decedent, during his or her lifetime, A on Line 1 of the REV-1500. transferred property to a trust and retained or reserved an If the estate is not required to complete REV-1502 interest or a power of appointment. A copy of the instrument Schedule A, leave Line 1 of the REV-1500 blank. must be attached to the return when filed. 9. Future Interest Compromise LINE 2 Fill in the oval to request a compromise if the rate of tax Stocks and Bonds (Schedule B) which will be applicable when a future interest vests cannot If the estate is required to complete REV-1503 Schedule B, be established with certainty. This oval is applicable only for enter the amount from the total line of REV-1503 Schedule an estate where the decedent died on or after Dec. 13, 1982. B on Line 2 of the REV-1500. NOTE: If this oval is selected you must include If the estate is not required to complete REV-1503 Schedule M, REV-1647. Schedule B, leave Line 2 of the REV-1500 blank. 10. Deferral/Election of Spousal Trust LINE 3 Fill in the oval if the decedent created a trust or other simi- lar agreement which qualifies as a sole use trust. The Closely Held Corporation, Partnership or Sole- estate may choose to defer the tax or elect to tax the trust Proprietorship (Schedule C) or other similar arrangement in this estate. If the estate is required to complete REV-1504 Schedule C, enter the amount from the Total line of REV-1504 Schedule NOTE: If this oval is selected you must include C on Line 3 of the REV-1500. Schedule O, REV-1649. If the estate is not required to complete REV-1504 11. Total Number of Safe Deposit Boxes Schedule C, leave Line 3 of the REV-1500 blank. Enter the number of safe deposit boxes held by the dece- dent alone or jointly (except with a surviving spouse) that LINE 4 must be inventoried. For more information, see REV-584, PA Inheritance Tax & Safe Deposit Boxes brochure and Mortgages and Notes Receivable (Schedule D) REV-485, Safe Deposit Box Inventory. If the estate is required to complete REV-1507 Schedule D, CORRESPONDENT enter the amount from the Total line of REV-1507 Schedule D on Line 4 of the REV-1500. All requests for information and documentation from the department, including the tax assessment will be forwarded If the estate is not required to complete REV-1507 to this individual. Schedule D, leave Line 4 of the REV-1500 blank. www.revenue.pa.gov REV-1500 5 |
Enlarge image | If the estate is not required to complete REV-1511 LINE 5 Schedule H, leave Line 9 of the REV-1500 blank. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) LINE 10 If the estate is required to complete REV-1508 Schedule E, Debts of Decedent, Mortgage Liabilities and Liens enter the amount from the Total line of REV-1508 Schedule (Schedule I) E on Line 5 of the REV-1500. If the estate is required to complete REV-1512 Schedule I, enter the amount from the Total line of REV-1512 Schedule If the estate is not required to complete REV-1508 I on Line 10 of the REV-1500. Schedule E, leave Line 5 of the REV-1500 blank. If the estate is not required to complete REV-1512 Schedule I, leave Line 10 of the REV-1500 blank. LINE 6 Jointly Owned Property (Schedule F) LINE 11 If the estate is required to complete REV-1509 Schedule F, enter the amount from the Total line of REV-1509 Schedule Total Deductions F on Line 6 of the REV-1500. 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. LINE 12 IMPORTANT: The Separate Billing Requested oval Net Value of Estate must be checked to request the department to issue Subtract Line 11 total deductions from Line 8 total gross a separate tax notice for tax due on jointly owned assets assets and enter total net value of estate here on Line 12 directly to the surviving owner. All information requested on of the REV-1500. REV-1509, Schedule F must be completed, including the surviving joint owner’s address, in order for the Department LINE 13 to issue a notice. Do not include amount to be billed sepa- Charitable and Governmental Bequests/Sec. 2113 rately on Line 6 of the REV-1500. Trusts for which an election to tax has not been made (Schedule J) LINE 7 If the estate is required to complete REV-1513 Schedule J, Section II, enter the amount from the Total line of REV-1513 Inter-Vivos Transfers & Miscellaneous Non-Probate Schedule J, Section II, on Line 13 of the REV-1500. Property (Schedule G) If the estate is required to complete REV-1510 Schedule G, If the estate is not required to complete REV-1513 Schedule enter the amount from the Total line of REV-1510 Schedule J, Section II, leave Line 13 of the REV-1500 blank. G on Line 7 of the REV-1500. IMPORTANT: Do not include any amount passing If the estate is not required to complete REV-1510 outright to spouse in Section II. Schedule G, leave Line 7 of the REV-1500 blank. LINE 14 IMPORTANT: The Separate Billing Requested oval must be checked to request the department to issue Net Value Subject to Tax a separate tax notice for tax due on transfers directly to the Subtract Line 13 Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has surviving owner. All information requested on REV-1510, not been made from Line 12 net value of Estate and enter Schedule G must be completed, including the transferee’s total net value subject to tax on Line 14 of the REV-1500. 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. TAX CALCULATION LINE 8 LINE 15 Total Gross Assets Amount of Line 14 Taxable at the spousal rate, or Add all assets shown on Lines 1 through 7 together and transfers under Sec. 2116(a)(1.2) or (1.4) Calculate the amount from Line 14 subject to tax at the enter the total value here on Line 8 of the REV-1500. spousal rate and enter the total value on Line 15 of the REV-1500. LINE 9 Funeral Expenses and Administrative Costs LINE 16 (Schedule H) Amount of Line 14 Taxable at the lineal rate If the estate is required to complete REV-1511 Schedule H, Calculate the amount from Line 14 subject to tax at the lin- enter the amount from the Total line of REV-1511 Schedule eal rate and enter the total value on Line 16 of the REV- H on Line 9 of the REV-1500. 1500. 6 REV-1500 www.revenue.pa.gov |
Enlarge image | LINE 17 LINE 4 Amount of Line 14 Taxable at the sibling rate Interest Calculate the amount from Line 14 subject to tax at the sib- Calculate any interest that may be due do to late filing (see ling rate and enter the total value on Line 17 of the REV- Payment of Tax). 1500. LINE 5 LINE 18 Overpayment Amount of Line 14 Taxable at the collateral rate 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 Calculate the amount from Line 14 subject to tax at the col- exists, complete the Overpayment Section. lateral rate and enter the total value on Line 18 of the REV- 1500. LINE 6 LINE 19 Tax Due If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the Tax Due difference on Line 6 of the REV-1500. Add the amount from Lines 15 through 18 and enter the total value on Line 19 of the REV-1500. Overpayment If an overpayment exists on Page 3, Line 5 of the REV- Signatures 1500, fill in the oval that best describes how the overpay- When the return is complete and contains all necessary ment should be issued. If you choose to leave the overpay- schedules, the person(s) responsible for filing must sign, ment or part of the overpayment on the account, the over- address and date the return. If there is no personal repre- payment must be used within 3 years. sentative, every person in actual or constructive posses- Refunds will be issued in the name of the estate and mailed sion of any property of the decedent is considered, by law, to the correspondent on file at the time of issuance. If a a fiduciary for the purposes of the tax and must file a return. refund is requested and should not be issued in the name of the estate or should be mailed to another address, a CAUTION: Those signing the return are legally letter from the estate representative must be included with responsible and may incur liability for erroneous, the return. A request for the issuance of a refund to a payee false or fraudulent returns. other than the decedent’s estate should include the name, If the estate representative(s) secured help in preparing the address, and Social Security number or FEIN of the payee. return, the preparer must complete their signature, address If the estate has received a refund that the representative and date the return. is unable to cash, contact the Department by calling (717) 787-8327. PAGE 3 Mark all ovals that apply If any of the ovals are marked, a REV-1510, Schedule G Decedent’s Complete Address must be completed and submitted with the REV-1500. Enter the complete address where the decedent resided on the date of death. LIST OF SCHEDULES TAX PAYMENTS AND CREDITS IMPORTANT: Attach only appropriate schedules based upon the assets and debts and deductions of LINE 1 your particular estate. Do not submit blank schedules. Tax Due Schedule A, REV-1502 – Real Estate Enter the amount from Line 19, Page 2 on Line 1. Report all Pennsylvania real estate held by the decedent solely or as tenant-in-common. LINE 2 Schedule AU, REV-1197 – Agricultural Use Exemptions Credits/Payments Report a claim for an exemption for real estate pursuant to Prior Payments - Enter the receipt number(s) for prior pay- either the “business of agriculture” exemption or the “farm- ments made with the Register of Wills. Enter the total land-other” exemption under Act 85 of 2012. amount paid on Line 2. Schedule B, REV-1503 – Stocks and Bonds Report all stocks and bonds held by the decedent solely or LINE 3 as tenant-in-common. Discount Schedule C, REV-1504 – Closely-Held Corporation or If a payment was made within three months of the dece- Sole Proprietorship dent’s date of death, calculate the discount (see Payment Report all business interests, including a sole proprietor- of Tax) and enter on Line 3 of the REV-1500. ship held by the decedent. www.revenue.pa.gov REV-1500 7 |
Enlarge image | Schedule C-SB, REV-571 – Family-Owned Business Schedule M, REV-1647 – Future Interest Compromise Exemption Report all future interests where the rate of tax that will be Report a business interest for which you are claiming an applicable when the future interest vests in possession and exemption under Act 52 of 2013. enjoyment cannot be established with certainty. Schedule D, REV-1507 – Mortgages and Notes Schedule O, REV-1649 – Deferral/Election of Spousal Receivable Trusts Report all mortgages and notes receivable owed to the Report all sole use trusts for which you are choosing to defer decedent. 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 TAXPAYER SERVICE & ASSISTANCE any other schedule. ONLINE SERVICES Schedule F, REV-1509 – Jointly Owned Property Online Customer Service Center at www.revenue.pa.gov Report all property in which the decedent held an interest You can find answers to commonly asked questions by as joint tenants with right of survivorship. using the department’s Online Customer Service Center. Schedule G, REV-1510 – Inter-Vivos Transfers & Misc. Use the Find an Answer feature to search the database of Non-Probate Property commonly asked questions. If you do not find your answer Report all transfers made by decedent during life, by trust in this area, you may submit your question to a customer or otherwise, to the extent that they were made without service representative. valuable and adequate consideration in money or money’s Internet: www.revenue.pa.gov worth at the time of the transfer. Pennsylvania inheritance tax forms, schedules, brochures Schedule H, REV-1511 – Funeral Expenses and and other information are available on the department’s Administrative Costs website. Report any expenses incurred by administering the estate. Email Requests for forms: ra-forms@pa.gov Schedule I, REV-1512 – Debts TELEPHONE SERVICES Report all valid debts of the decedent owed at the time of death including all mortgages and liens on real estate. Taxpayer Service and Information Center Call 717-787-8327 for Pennsylvania inheritance tax help Schedule J, REV-1513 – Beneficiaries during normal business hours, 7:30 a.m. to 5 p.m. Report all beneficiaries and their relationship to the dece- dent. Services for Taxpayers with Special Hearing and/or Speaking Needs: Schedule K, REV-1514 – Life Estate, Annuity and Term 1-800-447-3020 (TTY) Certain Report all presently vested life estate, annuities and terms Language Services certain created by the decedent for which valuations must Non-English-speaking taxpayers can receive assistance be actuarially determined. from the department through an interpretation service. HISTORICAL TAX RATES Effective as of Date of Death Spouse Lineal Sibling Collateral* 4/07/1826 to 4/22/1846 0% 0% 2.5% 2.5% 4/23/1846 to 7/10/1917 0% 0% 5% 5% 7/11/1917 to 5/04/1921 2% 2% 5% 5% 5/5/1921 to 12/10/1951 2% 2% 10% 10% 12/11/1951 to 12/29/1967 @ 4pm 2% 2% 15% 15% 12/29/1967 after 4pm to 6/30/1994 6% 6% 15% 15% 7/1/1994 to 12/31/1994 3% 6% 15% 15% 1/1/1995 to 6/30/2000 0% 6% 15% 15% 7/1/2000 to Present 0% 4.5% ** 12% 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 |