Pennsylvania Probate Form REV-1500

Inheritance Tax Return

Everything you need to know about Pennsylvania Form REV-1500, including helpful tips, fast facts & deadlines, how to fill it out, where to submit it and other related PA probate forms.

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About Inheritance Tax Return

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Inheritance Tax Return is a commonly used form within Pennsylvania. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Inheritance Tax Return

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Inheritance Tax Return:

  • This form pertains to the State of Pennsylvania

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Pennsylvania’s Form REV-1500 - Inheritance Tax Return up to date, certain details can change from time-to-time with little or no communication.

How to file Form REV-1500

Step 1 - Download the correct Pennsylvania form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some Pennsylvania probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form REV-1500, take a break, and then review. Probate and estate settlement processes in PA are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form REV-1500 online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form REV-1500 witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Inheritance Tax Return to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

👉 Find and Contact your Local Probate Court

👉 What is a Domicile Jurisdiction?

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When Inheritance Tax Return is due

Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Pennsylvania.

5 reasons you should submit REV-1500 as quickly as possible:

  1. The sooner you begin, the faster Pennsylvania can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.

    Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

  2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

  3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

  4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Pennsylvania. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

  5. If a house in the State of Pennsylvania is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for Pennsylvania probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Pennsylvania probate clerk or court for exact answers regarding Form REV-1500, and when in doubt— consult a qualified trust & estates lawyer for that area.

How to Download, Open, and Edit Form REV-1500 Online

Inheritance Tax Return is one of the many probate court forms available for download through Atticus.

It may also be available through some Pennsylvania probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Pennsylvania.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form REV-1500 - Inheritance Tax Return f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Pennsylvania probate court office.

Inheritance Tax Return is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Pennsylvania-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

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Did you know?

  • Form REV-1500 - Inheritance Tax Return is a probate form in Pennsylvania.

  • Pennsylvania has multiple types of probate and the necessary forms depend on the unique aspects of each estate, such as type and value of assets, whether there was a valid will, who is serving as the personal representative or executor, and even whether or not they also live in Pennsylvania.

  • During probate, all personal representatives and executives in are required to submit a detailed inventory of assets that must separate non-probate assets from probate assets.

  • Probate in Pennsylvania, especially without guidance, can take years to finish and cost upwards of $14,000.

Frequently Asked Questions about Inheritance Tax Return

Probate is the government’s way of making sure that when a person dies, the right stuff goes to the right people (including the taxes the government wants).

All of that stuff is collectively known as someone’s “estate”, and it’s the job of the executor or personal representative to fill out all the forms and complete all the required steps to formally dissolve the estate. 

To get instant clarity on the entire probate process and get an idea of the steps, timeline, and best practices, read the Atticus Beginner’s Guide to Probate

The best place? Create an account in Atticus to start getting estate-specific advice. 

You may need a lawyer, you may not, and paying for one when you didn’t need it really hurts. Atticus makes sure you make  the best decisions (plus you can write it off as an executor expense).

We’ve also created a list of other probate services. Be sure to check it out!

An executor is named in someone’s will, and if the deceased didn’t have a will, then the spouse or other close family relative usually steps up to fulfill the role. If no one wants to do it, then a judge will appoint someone. 

The executor is responsible for the complete management of the probate process, including major responsibilities such as:

  • Creating an inventory of all probate assets.

  • Filling out all necessary forms

  • Paying off all estate debts and taxes

  • Submitting reports to the court and beneficiaries as requested

And much more. This process often stretches longer than a year. 

For an idea of what separates executors who succeed from those who make this way harder than it should be, visit our article, Executors of an Estate:
What they do & secrets to succeeding
.

The Exact Text on Form REV-1500

Here’s the text, verbatim, that is found on Pennsylvania Form REV-1500 - Inheritance Tax Return. You can use this to get an idea of the context of the form and what type of information is needed.

REV-1500 Social Security Number Date of Death Date of Birth Decedent’s Last Name SuffixDecedent’s First Name MI OFFICIAL USE ONLY County Code INHERITANCE TAX RETURN RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW (If Applicable) Enter Surviving Spouse’s Information Below Correspondent’s email address: First Line of Address Daytime Telephone Number Name REGISTER OF WILLS USE ONLY DATE FILED STAMP THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MMDDYYYY DATE FILED MMDDYYYY PLEASE USE ORIGINAL FORM ONLY MMDDYYYY Spouse’s Last Name Last Four Digits of Spouse’s SSN Spouse’s First NameMI TYPE OF RETURN (only select one) FILL IN ALL OVALS THAT APPLY CORRESPONDENT – THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Original Estate Return 1. Decedent Died Testate2. Spouse is Sole Beneficiary3. Litigation Proceeds Received 6. Family-Owned Business Exemption 9. Future Interest Compromise 5. Agricultural Exemption 8. Decedent Maintained Living Trust 7. Business Assets 10.Deferral/Election of Spousal Trust11.____ Total Number of Safe Deposit Boxes 4. Federal Estate Tax Return Required Supplemental Estate Return (Only include items not previously reported) (Date of death prior to 12/13/1982)(Individual reporting non-probate assets separate from the estate; Schedule F and G assets only) Individual-Transferee ReturnRemainder Return (Attach copy of Will)(With no Trust involved) (Attach copy of Trust) (Date of death after 6/30/2012)(Date of death after 6/30/2013) (Date of death after 12/12/1982) Second Line of Address City or Post Office StateZip Code YearFile Number REGISTER OF WILLS USE ONLY PAGE 1 1505619105 1505619105 1505619105 (EX) MOD 03-19 (FI) PAGE 2 Decedent’s Name: Decedent’s Social Security Number 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 ADDRESS SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS 1505619205 1505619205 1505619205 REV-1500 (EX) MOD 03-19 (FI) File Number DECEDENT’S COMPLETE ADDRESS Street Address City State ZIP Code Decedent’s Name TAX PAYMENTS AND CREDITS OVERPAYMENT: (select one oval) Leave overpayment on the account* Issue a partial refund and leave the remaining amount on the account*. . . . . . . . . . Refund Amount $ Issue a refund of the entire overpayment 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. Make check payable to: REGISTER OF WILLS, AGENT 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 PAGE 3 1. Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Receipt 1 2. Prior Payments - Enter total payment amount on Line 2 (List each receipt number for prior payments) 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 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. 6. If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference. This is the TAX DUE . . . . . 6. 1505619305 1505619305 1505619305 REV-1500 (EX) MOD 03-19 (FI) Instructions for REV-1500 Pennsylvania Inheritance Tax Return Resident Decedent REV-1500 IN (EX) 08-22 IMPORTANT: All legal sized documents must be reduced to 8 1/2 x 11 paper. STATUTES AND GENERAL DESCRIPTIONS Pennsylvania inheritance tax is imposed by the Inheritance and Estate Tax Act of 1991, which applies to estates of decedents who died on or after Oct. 3, 1991. The 1991 Act [72 P.S. § 9101 et seq.] was amended in 1994, for estates of decedents who died on or after July 1, 1994 and again in 1995 for estates of decedents who died on or after Jan. 1, 1995. The PA Inheritance Tax was previously imposed by the Inheritance and Estate Tax Act of 1961, which applies to estates of decedents who died between Jan. 1, 1962, and Dec. 13, 1982. The law was amended by Act 255 of 1982, which applies only to estates of decedents who died between Dec. 13, 1982, and Oct. 3, 1991. Information on applicability of inheritance tax to estates of decedents who died before Jan. 1, 1962, can be obtained from the Department of Revenue, Bureau of Individual Taxes. Inheritance tax is a tax on the right of succession or privi- lege of receiving property at a death, and it is imposed upon the transfer of taxable property. The net value subject to tax is determined by subtracting from the value of the gross estate the amount of approved deductions. WHO MUST FILE An inheritance tax return must be filed for every decedent who has property which is or may be subject to tax. You must file a return if you are: •The personal representative. The personal representa- tive (executor or administrator appointed by the Register of Wills) of the decedent’s estate is the person responsi- ble for filing the return and disclosing property of the decedent that the personal representative has or acquires knowledge of, or; •The transferee of property. The transferee of property should file a return if: no personal representative is appointed, if the personal representative does not file a return, or if the personal representative files a return but does not include the subject property. A “transferee” means any person to whom a transfer is made and includes surviving joint tenants, beneficiaries, heirs, legatees, devisees, grantees, assignees and donees. The return must disclose any asset in which or from which the transferee receives any ownership, interest, income, possession or enjoyment, whether present or future, and whether in trust or otherwise. Separate returns are not to be filed by transferees for property included in a personal representative’s return. The inclusion of property in the return does not constitute an admission that its trans- fer is taxable. WHEN TO FILE Returns must be filed within nine months after the death of the decedent. Failure to file may subject the estate to a penalty of 25 percent of the tax ultimately found to be due or $1,000, whichever is less. EXTENSION TO FILE If the return cannot be filed within nine months from the decedent’s date of death, an extension to file may be requested from the Department of Revenue. Provide the decedent’s name, county file number (if known), date of death, Social Security number and the reason for an exten- sion. The extension request must be made before the return is due, and should be mailed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION-EXT PO BOX 280601 HARRISBURG PA 17128-0601 Or email the request to: RA-InheritanceTaxExt@pa.gov Extensions will be granted for events beyond the control of the estate such as litigation over assets and will disputes. Extensions are not granted for events within the control of the estate such as a failure to collect the information need- ed to complete the return. A response will not be sent unless the extension request is rejected. IMPORTANT: Granting of an extension to file does not relieve the estate from the payment of tax. Interest will accrue beginning nine months and one day from the decedent’s death on any tax ultimately found to be due and not timely paid. WHERE TO FILE The return is to be filed in duplicate with the Register of Wills of the county in which the decedent was a resident at the time of death. FORMS AND SCHEDULES Forms and schedules are available on the department’s website at www.revenue.pa.gov or by calling 1-800-362-2050. Services for people with special hearing and/or speaking needs are available at 1-800-447-3020. Large quantities of forms must be ordered by written request from: PA DEPARTMENT OF REVENUE BUREAU OF ADMINISTRATIVE SERVICES TAX FORMS SERVICES UNIT 1854 BROOKWOOD STREET HARRISBURG PA 17104-2244 A list of schedules and a brief description can be found on Page 7. GENERAL INFORMATION 1www.revenue.pa.govREV-1500 2www.revenue.pa.gov TAXABLE PROPERTY In general, any items the decedent owned solely, as tenant- in-common, jointly or in trust are taxable unless specifically excluded by law. For additional information see instructions for Schedules A, B, C, D, E, F and G for descriptions of tax- able property. ACTIVE-DUTY MILITARY MEMBER EXEMPTION Effective for estates of decedents dying on or after September 6, 2022, personal property that is transferred from the estate of a serving military member who has died as a result of an injury or illness received while on active duty in the armed forces, a reserve component or the National Guard, is exempt from inheritance tax. VALUATION Generally, valuation is based on the fair market value as of the decedent’s date of death. Special rules apply to the val- uation of life estates and future interests created by a dece- dent. See the instructions for Schedules K nd M for more information. For estates of decedents dying on or after Jan. 1, 1995, special rules exist for the valuation of a trust established for the sole use of the surviving spouse. See the instructions for Schedule O for further information. Special rules also apply to the valuation of farmland. See the instructions for Schedule A for further information con- cerning the special farm use valuation and agriculture exemptions. It is important to note that Pennsylvania does not have a six-month alternate valuation date similar to that found in the Internal Revenue Code. DEDUCTIONS Funeral expenses, administrative costs and debts owed by the decedent at the time of death are deductions allowed against the inheritance tax liability. See the instructions for Schedules H and I for descriptions of allowable deductions. TAX RATES The law in effect at the date of death is what governs the tax rate. The following information is based on a date of death on or after July 1, 2000. Historical rates are located on page 8. Spousal Tax Rate: 0 percent Any asset passing to a decedent’s spouse is taxed at 0 per- cent. No common-law marriage contracted after Jan. 1, 2005 shall be valid. Common-law marriages otherwise law- ful and contracted on or before Jan. 1, 2005 will be recog- nized when proved with sufficient evidence of its existence. If satisfactory evidence of the common-law marriage does not exist or the contract came into existence after Jan. 1, 2005 transfers to the surviving common-law spouse are taxable at the collateral, or 15 percent rate. Minor Child’s Estate: 0 percent Transfers from the estate of a child age 21 or younger to the child’s natural parent, adoptive parent or stepparent are subject to a zero tax rate. Parental Transfers to Minor Children: 0 percent For dates of death on or after January 1, 2020, transfers to or for the use of a child twenty-one years of age or younger from a natural parent, an adoptive parent or a stepparent of the child are subject to a zero tax rate. Lineal Tax Rate: 4.5 percent The lineal tax rate is applicable for transfers to: Grandfather, grandmother, father, mother, children, un- remarried wife and husband or widower of a child, and lin- eal descendants. “Children” includes natural children whether or not they have been adopted by others, adopted children and stepchildren. “Lineal descendants” includes all children of the natural parents and their descendants, whether or not they have been adopted by others, adopted descendants and their descendants, and step descen- dants. Sibling Tax Rate: 12 percent The sibling tax rate is applicable for transfers to: Brothers or half-brothers, sisters or half-sisters; persons having at least one parent in common with the decedent, either by blood or by adoption. Transfers between stepsiblings are subject to tax at the collateral rate. Collateral Tax Rate: 15 percent The collateral tax rate is applicable for transfers to all other beneficiaries. This includes but is not limited to transfers to or for the benefit of aunts, uncles, cousins, nieces, nephews, friends, sister-in-law, brother-in-law, pets and entities not classified as a charity. Charitable Bequests Transfers to exempt charitable organizations, exempt insti- tutions and government entities are exempt from tax. DOCUMENTATION REQUIREMENT If the decedent died testate or had maintained an inter-vivos (living) trust, a copy of the will and/or trust document must be submitted with the return. Additional verification or documen- tation on certain assets or deductions may be required by the Department of Revenue to complete the review of this form. The Department will request by letter, telephone, or e-mail the information needed. Failure to provide the information will result in a delay of the processing of the return, or in the issuance of an unfavorable assessment. Any supplemental information which the estate representa- tive considers confidential should be submitted directly to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 Include a statement that the documents are not part of the public record. Confidential documents need not be attached to the return filed with the Register of Wills. FILING A FALSE RETURN Any person who willfully makes a false return or report commits a misdemeanor of the third degree, and fined twenty-five percent of the tax due or $1,000, whichever is less. PAYMENT OF TAX Tax on property transfered is due within nine months of the decedent’s death. IMPORTANT: The granting of an extension to file the tax return does not extend the time for payment of the tax ultimately found to be due. REV-1500 3www.revenue.pa.gov A 5 percent discount is allowed on the tax paid within three months of the decedent’s death. No discount applies to any amount that may be subsequently refunded. The discount is capped at 5 percent of the total tax due. In order to calculate discount amount: •If an underpayment was made, divide the payment made by 0.95. Example: tax due is $150, a payment made in the discount period is $100; $100.00/0.95 = $105.26 is the total of the payment and discount. •If the correct amount or overpayment was made, multi- ply the total tax due by 5 percent to calculate discount. Example: total tax due is $200; $200x0.05 = $10 is the discount amount. IMPORTANT: All checks must be made payable to “Register of Wills, Agent” and presented to the Register of Wills of the county where the decedent resided. The commonwealth places no limitation on tax liability until a proper and complete return is made and the return is assessed by the Department of Revenue. NOTE: A prepayment of tax may be made at the Register of Wills before the REV-1500 is filed. In writ- ing, supply the Register with the decedent’s full name, date of death and social security number along with the prepay- ment. INTEREST Interest is charged beginning with the first day of delin- quency, or nine months and one day from the date of death, to the date of payment. The applicable interest rates (REV- 1611) can be found by visiting the department’s online serv- ices at www.revenue.pa.gov. An interest and penalty calculator is available at www.doreservices.state.pa.us. FAILURE TO PAY The tax imposed, together with any interest thereon, con- stitute a lien upon real property, which remains in effect until the tax and interest are paid in full. PETITION FOR CITATION The law provides for the filing of a citation with the Court of Common Pleas, Orphans’ Court Division, to compel the fil- ing of the tax return or the payment of tax. It may be direct- ed to the personal representative or transferee and may commence nine months after the date of death. The cita- tion process may result in an order directing filing and pay- ment, a contempt citation, and ultimately, additional fines and imprisonment for failure to comply with the require- ments of the Inheritance and Estate Tax Act. See Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S. §9176). APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX After a return is filed, the Department of Revenue issues a notice setting forth its valuation of the estate assets, allow- able deductions and inheritance tax due. Notice of potential tax liabilities based on jointly held assets, trust assets, or non-probate property are identified through the use of an eight digit number beginning with the two digits representing the year in which the notice is orig- inally issued. For example, all notices issued in 2020 will be numbered 20000001, 20000002, etc. Further information concerning the Transferee ID system may be obtained by contacting the Inheritance Tax Division at 717-787-8327. IMPORTANT: Depending on the complexity of the return, an assessment may take three to six months from the date it was filed with the Register of Wills. REFUND If tax is overpaid when the return is filed, a refund may be requested by selecting the appropriate oval in the Overpayment section on Page 3 of the REV-1500. If this oval is checked, the estate is not required to submit a sep- arate application for refund. The department will issue a refund check approximately six weeks after the return pro- cessing is completed. If the refund oval was not checked when the tax return was filed, an “Application for Refund of Pennsylvania Inheritance/Estate Tax” (REV-1313) must be filed to request a refund of an existing tax credit reflected on an official assessment notice. Refund applications should be directed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION-REF PO BOX 280601 HARRISBURG PA 17128-0601 The application for refund period is three years. (See Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)). Should you believe that a refund is due as the result of an issue which had not previously been raised, and where the statutory appeal provisions of Section 2186(a) of the 1991 Act, as amended, have expired, a petition for refund may be filed with the Board of Appeals provided that all tax, penalty and interest assessed were paid in full. Visit www.boardofappeals.state.pa.us for more information. SUPPLEMENTAL RETURN A personal representative or transferee who acquires knowledge of additional assets, transfers or deductions at any time after the original return has been filed must promptly file a supplemental return. The supplemental return should include only the additional assets, transfers or deductions. Do not repeat any assets or deductions reported on an original return or prior supplemental return. A supplemental return may not be used to adjust or correct a previously filed return. If a correction is needed for an asset that was reported on a return, see “Administrative Corrections” below on how to request an administrative correction. If there is an error contained in an assessed return that must be resolved see “Administrative Corrections” or “Protest, Notice or Appeal”. It is important to note that it is not possible to file an amended inheritance tax return. When the value of an asset or deduction has been established by assessment notice from the depart- ment, any discrepancy must be resolved either through the refund process or through the appeal process. ADMINISTRATIVE CORRECTIONS Obvious factual errors discovered on the assessment may be corrected administratively. Examples of correctable errors include those made by the transposing of figures, mathematical errors, miscalculations and obvious duplica- tion of assets. The estate must report such errors to the REV-1500 4www.revenue.pa.gov Department of Revenue by a letter which identifies the alleged error and the proposed correction. Any documenta- tion which supports the need for an adjustment to the record must be submitted. Requests for administrative cor- rection should be directed to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES POST ASSESSMENT REVIEW UNIT PO BOX 280601 HARRISBURG PA 17128-0601 All other errors must be resolved in accordance with guide- lines outlined in the Protest, Notice or Appeal section. The Pennsylvania Department of Revenue has a Taxpayers’ Rights Advocate who assists taxpayers with PA personal income tax and PA inheritance tax problems and concerns that have not been resolved through normal administrative procedures. It is the advocate’s responsibility to ensure that the department provides equi- table treatment with dignity and respect. To contact the Taxpayers’ Rights Advocate, call 717-772-9347 or write to: PA DEPARTMENT OF REVENUE TAXPAYERS’ RIGHTS ADVOCATE LOBBY STRAWBERRY SQUARE HARRISBURG PA 17128 PROTEST, NOTICE OR APPEAL Any party not satisfied with the appraisement, allowance or disallowance of deductions, assessment of tax (including discount or interest) or any other matter relating to the tax imposed may object by taking any of the following actions within 60 days of receipt of the notice to which objection is made: (a) File a written protest specifying all objections with: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG PA 17128-1021 The Board of Appeals does not accept facsimile or fax copies of petition forms. (b) File an appeal or intent to appeal online through the Revenue e-Services Center at www.revenue.pa.gov. (c) Notify the Register of Wills in writing that you elect to have the correctness of the department’s action deter- mined at the audit of the account of the personal represen- tative. A copy of this election must be sent to: PA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL PO BOX 281061 HARRISBURG PA 17128-1061 (d) File an appeal to the Court of Common Pleas, Orphans’ Court Division to have the correctness of the department’s action determined at the “audit of the account” of the per- sonal representative or at such time as the court shall fix. A copy of the appeal must be sent to: PA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL PO BOX 281061 HARRISBURG PA 17128-1061 DECEDENT INFORMATION Decedent’s Social Security Number Enter the nine-digit Social Security number of the dece- dent. Date of Death Enter the month, day and year of the decedent’s death. Date of Birth Enter the month, day and year of the decedent’s birth. Decedent’s Name Enter decedent’s last name, first name and middle initial. Decedent’s Spouse If applicable, enter the decedent’s spouse's last name, first name, middle initial and last four digits of the social security number. TYPE OF RETURN Only select one oval for the type of return being filed. Original Estate Return Fill in the oval if this is the first return filed for an estate and no other asset or deduction has previously been submitted. Supplemental Estate Return Fill in the oval if the return is being filed to report additional assets or deductions not reported on a prior return. Individual-Transferee Return Fill in the oval if the return is being filed by an individual to report non-probate assets (Schedule F and G) that will not be reported on the estate return. Remainder Return Fill in the oval to report a future interest under a prior limited estate. This oval is only applicable for dates of death prior to Dec. 13, 1982. FILL IN THE APPLICABLE OVALS 1. Decedent Died Testate Fill in the oval if the decedent died having a valid will which has been submitted to the Register of Wills for probate. A copy of the will must be attached to the return. 2. Spouse is Sole Beneficiary (No Trusts Involved) Fill in the oval if all assets pass outright to the surviving spouse either through the will or as designated beneficiary. NOTE: This oval should not be selected if any of the assets pass to a trust or other similar arrangement. 3. Litigation Proceeds Received Fill in the oval if the estate received proceeds of litigation more than nine months from the decedent’s date of death. COMPLETING THE REV-1500 PAGE 1 REV-1500 5www.revenue.pa.gov 4. Federal Estate Tax Return Required Fill in the oval if the total assets reportable to the Internal Revenue Service required that a federal estate tax return be filed. A copy of the federal return (Form 706) must be filed with the Department of Revenue through the Register of Wills office within one month of the filing of the federal return. 5. Agricultural Exemption Fill in the oval to indicate that the decedent owned real estate or agricultural commodity that qualifies for an Agricultural Exemption for dates of death on or after July 1, 2012. NOTE: If this oval is selected you must include Schedule AU, REV-1197. 6. Family-Owned Business Exemption Fill in the oval to indicate the decedent owned business interest that qualifies for the Family-Owned Business Exemption for dates of death on or after July 1, 2013. NOTE: If this oval is selected you must include Schedule C-SB, REV-571. 7. Business assets Fill in the oval if the decedent owned any business interest, including a sole-proprietorship held by the decedent. 8. Decedent Maintained Living Trust Fill in the oval if the decedent, during his or her lifetime, transferred property to a trust and retained or reserved an interest or a power of appointment. A copy of the instrument must be attached to the return when filed. 9. Future Interest Compromise Fill in the oval to request a compromise if the rate of tax which will be applicable when a future interest vests cannot be established with certainty. This oval is applicable only for an estate where the decedent died on or after Dec. 13, 1982. NOTE: If this oval is selected you must include Schedule M, REV-1647. 10. Deferral/Election of Spousal Trust Fill in the oval if the decedent created a trust or other simi- lar agreement which qualifies as a sole use trust. The estate may choose to defer the tax or elect to tax the trust or other similar arrangement in this estate. NOTE: If this oval is selected you must include Schedule O, REV-1649. 11. Total Number of Safe Deposit Boxes Enter the number of safe deposit boxes held by the dece- dent alone or jointly (except with a surviving spouse) that must be inventoried. For more information, see REV-584, PA Inheritance Tax & Safe Deposit Boxes brochure and REV-485, Safe Deposit Box Inventory. CORRESPONDENT All requests for information and documentation from the department, including the tax assessment will be forwarded to this individual. Name Enter the first name and last name of the personal repre- sentative of the estate. Phone Number Enter the daytime telephone number for the personal rep- resentative of the estate. Address Enter the complete address of the personal representative of the estate. Email Address Enter the email address of the personal representative of the estate. Decedent’s Social Security Number Enter the nine-digit Social Security number of the decedent. Real Estate (Schedule A) If the estate is required to complete REV-1502 Schedule A, enter the amount from the Total line of REV-1502 Schedule A on Line 1 of the REV-1500. If the estate is not required to complete REV-1502 Schedule A, leave Line 1 of the REV-1500 blank. Stocks and Bonds (Schedule B) If the estate is required to complete REV-1503 Schedule B, enter the amount from the total line of REV-1503 Schedule B on Line 2 of the REV-1500. If the estate is not required to complete REV-1503 Schedule B, leave Line 2 of the REV-1500 blank. Closely Held Corporation, Partnership or Sole- Proprietorship (Schedule C) If the estate is required to complete REV-1504 Schedule C, enter the amount from the Total line of REV-1504 Schedule C on Line 3 of the REV-1500. If the estate is not required to complete REV-1504 Schedule C, leave Line 3 of the REV-1500 blank. Mortgages and Notes Receivable (Schedule D) If the estate is required to complete REV-1507 Schedule D, enter the amount from the Total line of REV-1507 Schedule D on Line 4 of the REV-1500. If the estate is not required to complete REV-1507 Schedule D, leave Line 4 of the REV-1500 blank. PAGE 2 LINE INSTRUCTIONS LINE 1 LINE 2 LINE 3 LINE 4 REV-1500 6www.revenue.pa.gov Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) If the estate is required to complete REV-1508 Schedule E, enter the amount from the Total line of REV-1508 Schedule E on Line 5 of the REV-1500. If the estate is not required to complete REV-1508 Schedule E, leave Line 5 of the REV-1500 blank. Jointly Owned Property (Schedule F) If the estate is required to complete REV-1509 Schedule F, enter the amount from the Total line of REV-1509 Schedule F on Line 6 of the REV-1500. If the estate is not required to complete REV-1509 Schedule F, leave Line 6 of the REV-1500 blank. IMPORTANT: The Separate Billing Requested oval must be checked to request the department to issue a separate tax notice for tax due on jointly owned assets directly to the surviving owner. All information requested on REV-1509, Schedule F must be completed, including the surviving joint owner’s address, in order for the Department to issue a notice. Do not include amount to be billed sepa- rately on Line 6 of the REV-1500. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) If the estate is required to complete REV-1510 Schedule G, enter the amount from the Total line of REV-1510 Schedule G on Line 7 of the REV-1500. If the estate is not required to complete REV-1510 Schedule G, leave Line 7 of the REV-1500 blank. IMPORTANT: The Separate Billing Requested oval must be checked to request the department to issue a separate tax notice for tax due on transfers directly to the surviving owner. All information requested on REV-1510, Schedule G must be completed, including the transferee’s 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. Total Gross Assets Add all assets shown on Lines 1 through 7 together and enter the total value here on Line 8 of the REV-1500. Funeral Expenses and Administrative Costs (Schedule H) If the estate is required to complete REV-1511 Schedule H, enter the amount from the Total line of REV-1511 Schedule H on Line 9 of the REV-1500. If the estate is not required to complete REV-1511 Schedule H, leave Line 9 of the REV-1500 blank. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) If the estate is required to complete REV-1512 Schedule I, enter the amount from the Total line of REV-1512 Schedule I on Line 10 of the REV-1500. If the estate is not required to complete REV-1512 Schedule I, leave Line 10 of the REV-1500 blank. Total Deductions Add all deductions shown on Lines 9 through 10 together and enter the total value here on Line 11 of the REV-1500. Net Value of Estate Subtract Line 11 total deductions from Line 8 total gross assets and enter total net value of estate here on Line 12 of the REV-1500. Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has not been made (Schedule J) If the estate is required to complete REV-1513 Schedule J, Section II, enter the amount from the Total line of REV-1513 Schedule J, Section II, on Line 13 of the REV-1500. If the estate is not required to complete REV-1513 Schedule J, Section II, leave Line 13 of the REV-1500 blank. IMPORTANT: Do not include any amount passing outright to spouse in Section II. Net Value Subject to Tax Subtract Line 13 Charitable and Governmental Bequests/Sec. 2113 Trusts for which an election to tax has not been made from Line 12 net value of Estate and enter total net value subject to tax on Line 14 of the REV-1500. TAX CALCULATION Amount of Line 14 Taxable at the spousal rate, or transfers under Sec. 2116(a)(1.2) or (1.4) Calculate the amount from Line 14 subject to tax at the spousal rate and enter the total value on Line 15 of the REV-1500. Amount of Line 14 Taxable at the lineal rate Calculate the amount from Line 14 subject to tax at the lin- eal rate and enter the total value on Line 16 of the REV- 1500. LINE 11 LINE 10 LINE 8 LINE 9 LINE 7 LINE 6 LINE 12 LINE 13 LINE 14 LINE 15 LINE 16 LINE 5 REV-1500 7www.revenue.pa.gov Amount of Line 14 Taxable at the sibling rate Calculate the amount from Line 14 subject to tax at the sib- ling rate and enter the total value on Line 17 of the REV- 1500. Amount of Line 14 Taxable at the collateral rate Calculate the amount from Line 14 subject to tax at the col- lateral rate and enter the total value on Line 18 of the REV- 1500. Tax Due Add the amount from Lines 15 through 18 and enter the total value on Line 19 of the REV-1500. Signatures When the return is complete and contains all necessary schedules, the person(s) responsible for filing must sign, address and date the return. If there is no personal repre- sentative, every person in actual or constructive posses- sion of any property of the decedent is considered, by law, a fiduciary for the purposes of the tax and must file a return. CAUTION: Those signing the return are legally responsible and may incur liability for erroneous, false or fraudulent returns. If the estate representative(s) secured help in preparing the return, the preparer must complete their signature, address and date the return. Decedent’s Complete Address Enter the complete address where the decedent resided on the date of death. TAX PAYMENTS AND CREDITS Tax Due Enter the amount from Line 19, Page 2 on Line 1. Credits/Payments Prior Payments - Enter the receipt number(s) for prior pay- ments made with the Register of Wills. Enter the total amount paid on Line 2. Discount If a payment was made within three months of the dece- dent’s date of death, calculate the discount (see Payment of Tax) and enter on Line 3 of the REV-1500. Interest Calculate any interest that may be due do to late filing (see Payment of Tax). Overpayment 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 exists, complete the Overpayment Section. Tax Due If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference on Line 6 of the REV-1500. Overpayment If an overpayment exists on Page 3, Line 5 of the REV- 1500, fill in the oval that best describes how the overpay- ment should be issued. If you choose to leave the overpay- ment or part of the overpayment on the account, the over- payment must be used within 3 years. Refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If a refund is requested and should not be issued in the name of the estate or should be mailed to another address, a letter from the estate representative must be included with the return. A request for the issuance of a refund to a payee other than the decedent’s estate should include the name, address, and Social Security number or FEIN of the payee. If the estate has received a refund that the representative is unable to cash, contact the Department by calling (717) 787-8327. Mark all ovals that apply If any of the ovals are marked, a REV-1510, Schedule G must be completed and submitted with the REV-1500. IMPORTANT: Attach only appropriate schedules based upon the assets and debts and deductions of your particular estate. Do not submit blank schedules. Schedule A, REV-1502 – Real Estate Report all Pennsylvania real estate held by the decedent solely or as tenant-in-common. Schedule AU, REV-1197 – Agricultural Use Exemptions Report a claim for an exemption for real estate pursuant to either the “business of agriculture” exemption or the “farm- land-other” exemption under Act 85 of 2012. Schedule B, REV-1503 – Stocks and Bonds Report all stocks and bonds held by the decedent solely or as tenant-in-common. Schedule C, REV-1504 – Closely-Held Corporation or Sole Proprietorship Report all business interests, including a sole proprietor- ship held by the decedent. LINE 6 LINE 5 LINE 4 LINE 1 LINE 2 PAGE 3 LINE 3 LINE 18 LINE 19 LIST OF SCHEDULES LINE 17 REV-1500 8www.revenue.pa.govREV-1500 Schedule C-SB, REV-571 – Family-Owned Business Exemption Report a business interest for which you are claiming an exemption under Act 52 of 2013. Schedule D, REV-1507 – Mortgages and Notes Receivable Report all mortgages and notes receivable owed to the decedent. Schedule E, REV-1508 – Cash, Bank Deposit, & Misc. Personal Property Report all gross probate estate assets not reportable under any other schedule. Schedule F, REV-1509 – Jointly Owned Property Report all property in which the decedent held an interest as joint tenants with right of survivorship. Schedule G, REV-1510 – Inter-Vivos Transfers & Misc. Non-Probate Property 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. Schedule H, REV-1511 – Funeral Expenses and Administrative Costs Report any expenses incurred by administering the estate. Schedule I, REV-1512 – Debts Report all valid debts of the decedent owed at the time of death including all mortgages and liens on real estate. Schedule J, REV-1513 – Beneficiaries Report all beneficiaries and their relationship to the dece- dent. Schedule K, REV-1514 – Life Estate, Annuity and Term Certain Report all presently vested life estate, annuities and terms certain created by the decedent for which valuations must be actuarially determined. Schedule M, REV-1647 – Future Interest Compromise Report all future interests where the rate of tax that will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Schedule O, REV-1649 – Deferral/Election of Spousal Trusts Report all sole use trusts for which you are choosing to defer the tax until the death of the surviving spouse or electing to tax the trust or other similar arrangement in this estate. ONLINE SERVICES Online Customer Service Center at www.revenue.pa.gov You can find answers to commonly asked questions by using the department’s Online Customer Service Center. Use the Find an Answer feature to search the database of commonly asked questions. If you do not find your answer in this area, you may submit your question to a customer service representative. Internet: www.revenue.pa.gov Pennsylvania inheritance tax forms, schedules, brochures and other information are available on the department’s website. Email Requests for forms: ra-forms@pa.gov TELEPHONE SERVICES Taxpayer Service and Information Center Call 717-787-8327 for Pennsylvania inheritance tax help during normal business hours, 7:30 a.m. to 5 p.m. Services for Taxpayers with Special Hearing and/or Speaking Needs: 1-800-447-3020 (TTY) Language Services Non-English-speaking taxpayers can receive assistance from the department through an interpretation service. TAXPAYER SERVICE & ASSISTANCE 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. HISTORICAL TAX RATES

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