Instructions For Rev-1313 - Application For Refund Of Pennsylvania Inheritance/estate Tax - Pennsylvania Department Of Revenue
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1Pennsylvania Department of Revenue
Instructions for REV-1313
Application for Refund of Pennsylvania Inheritance/Estate Tax
REV-1313 IN (Ex) 05-17
providing all taxes assessed are paid
refund. The receipt numbers listed
REFUND INSTRUCTIONS
in full. Such requests should be filed
must be for payments made by
with the Board of Appeals, PO BOX
either the individual who paid the tax
This application must be filed with the PA
281021, Harrisburg, PA 17128-1021.
on an asset billed separately from
Department of Revenue within three years
The petition form is available at
after payment or final determination of
the estate (Joint/Transfer on Death
the tax, whichever is later. See Section
Asset or Transferee Return Type) or
2181 (d) of the Inheritance and Estate
the party or party’s assignee for the
FORM INSTRUCTIONS
Tax Act for statutory alternatives.
estate (the executor or administrator
of the estate; or the attorney for
If the issue(s) involved in this refund
Decedent Information:
the estate) for which the refund is
application is/are similar to the issue(s)
Complete all fields for the decedent’s
in any litigation pending before a court of
being requested.
estate for which a refund is being
If additional space
law, file your refund request after final
requested. For Transferee Returns and
disposition of such pending litigation.
is needed, attach on a separate sheet
Joint/Transfer on Death, the ACN can be
of paper.
This application cannot be used as a
Explanation of Overpayment:
found on the Commonwealth Assessment
substitute for an appeal from an allegedly
Notice.
Provide the reason for the overpayment
erroneous appraisement, the disallowance
or refund.
Refund Information:
of deductions or an incorrect assessment
If additional space is needed,
● Enter the amount being requested
of tax. See Section 2186 of the Inheritance
attach on a separate sheet of paper.
Requestor Information:
for refund.
and Estate Tax Act for correct procedure
Enter all information of the person
with respect to such appeals.
● Check the box for the return type or
requesting the refund.
If all or part of the refund amount
ACN you are requesting a refund. A
requested within this application is
This application must be completed and
separate application should be used
claimed to be as the result of an issue
signed by the party that paid the tax or
if you are requesting a refund on
not previously raised, and where the
that party’s assignee, assessed individual,
more than one return or ACN.
statutory appeal provisions of Section
the administrator or executor of the
● Enter each receipt number of pay-
estate or the attorney or correspondent
2186 of the Inheritance and Estate Tax
ments made for the return type or
Act have expired, a petition for refund
of the estate. No other requestor is
may be filed with the Board of Appeals
ACN that you are requesting a
acceptable.
www revenue pa gov
REV-1313
1
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