Form Rev-229 Ex - Pennsylvania Estate Tax General Information (Rev-229)

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I
REV-229 EX(4-02)(
)
Commonwealth of Pennsylvania
PENNSYLVANIA
Department of Revenue
Bureau of Individual Taxes
ESTATE TAX
Inheritance Tax Division
Department 280601
GENERAL INFORMATION
Harrisburg, PA 17128-0601
Who Must File:
1.
The personal representative (executor or administrator) appointed by the Register of Wills or the fiduciary charged with the
duty of filing a Federal Estate Tax Return (IRS # 706).
Place for Filing:
2.
A copy of the Federal Estate Tax Return must be filed with the Register of Wills of the county which granted letters. If no
letters were granted in Pennsylvania, the return should be filed directly with the Department.
Time for Filing:
3.
The return is due within one month of filing for Federal Estate Tax purposes. The Estate Tax becomes delinquent nine months
after the date of death of the decedent. No extensions are available for payment of Estate Tax.
Place of Payment:
4.
Estate taxes are payable to the Register of Wills of the county which granted the letters. If no letters were granted in
Pennsylvania, payment should be made directly to the Department of Revenue. A discount is not available for payment of Estate Tax within
three months of the decedent’s death.
Filing of Final Federal Closing Letter:
5.
A copy of the final communication from the Federal Government must be filed within 30 days of
receipt, with the person with whom the copy of the original Federal Estate Tax Return was filed.
Payment of Estate Tax Due as Result of Final Federal Closing Letter:
6.
Any estate tax due as a result of the Federal Closing Letter
shall be paid to the person with whom the original Pennsylvania Estate Tax was required to be paid. The tax shall become delinquent one month
after the receipt of the final Federal Closing Letter by the estate.
Calculation of Estate Tax (Resident Decedent):
7.
1.
Resident of Pennsylvania (without non-Pennsylvania real property)
Pa Estate Tax = Maximum Federal Credit for State Death Taxes - PA Inheritance Tax Actually Paid.
2.
Resident of Pennsylvania (with non-Pennsylvania real property)
=
Pa Estate Tax
Maximum Federal Credit for State Death Taxes - [greater of a or b below] - PA Inheritance Tax Actually Paid.
a.
Death taxes actually paid to the other states (not slack tax or estate tax); or
b.
Value of non PA real property
included in gross Federal Estate X Maximum Federal Credit for State Death Taxes.
Value of all property included in
Gross Federal Estate ( line I of # 706)
Calculation of Estate Tax ( Nonresident with real property in Pennsylvania):
8.
Value of PA real and tangible property
=
PA Estate Tax
Maximum Federal Credit for State Death Taxes X included in gross Federal Estate - PA Inheritance Tax Actually Paid.
Value of all property included in Gross Federal Estate (line 1 of # 706)
Estate Tax Allocation Between Tax Due As A Result Of Federal 706 And Tax Due As A Result Of Federal Closing Letter:
9.
The Department will issue two distinct Notices of Assessment of Estate Tax for each estate that files a Federal 706. The notices
are designated by Account Control Numbers ACN 201 and ACN 202.
a.
ACN 201 reflects the Pennsylvania Estate tax due as a result of the filing of a Federal 706 Estate tax return. Interest begins 9 months
and one day after the decedent’s date of death.
b.
ACN 202 reflects the Pennsylvania Estate tax due as a result of the issuing by the IRS of the Federal Closing Letter. Interest begins I
month and one day after the date of issue of the Federal Closing Letter.

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