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If tax is paid within three (3) calendar months after the dece-

of January 17, 1996 is imposed on all liabilities not paid in full

dent’s death, a 5% discount shall be allowed. A discount is

before January 18, 1996.

not allowed on any amount which may be subsequently

refunded.

Payments received before February 16, 1997 must first be

applied to any penalty, legal costs or interest which may be

Checks should be made payable to “Commonwealth of

due, with any remainder of the payment applied to the tax

Pennsylvania” and be forwarded to:

balance. All payments made on or after February 17, 1997 will

be applied to any tax due first, with any remainder of the pay-

PA Department of Revenue

Bureau of Individual Taxes

ment applied to interest, penalty, or legal costs.

Inheritance Tax Division - Nonresident

PO BOX 280601

17. REFUND

Harrisburg, PA 17128-0601

A refund shall be made of any tax to which the

The Commonwealth places no limitation on tax liability until

Commonwealth is not rightfully or equitably entitled, pro-

a proper and complete return is made and the return is

viding the Commonwealth determines the refund is due. The

assessed by the Department of Revenue.

application for refund of payment made prior to January 1,

1998 must be made within two (2) years after the date of pay-

16. INTEREST AND PENALTY

ment, the date of the notice of assessment, or the date the tax

Interest is charged beginning with first day of delinquency, or

becomes delinquent, whichever is later. (Consult Section

nine (9) months and one (1) day from the date of death, to the

9181(d) of the 1991 Act for refund limitations.) For payments

date of payment. Taxes which became delinquent before

made after December 31, 1997, the application for refund

January 1, 1982 bear interest at the rate of six (6%) percent per

period has been extended to three (3) years. (Consult Section

annum, calculated at a daily rate of .000164. All taxes which

9181(d) of the 1991 Act, as amended by Act 7 of 1997).

became delinquent on and after January 1, 1982 will bear

interest at a rate which will vary from calendar year to calen-

If tax is overpaid when the return is filed, a refund can be

dar year with that rate announced by the Pennsylvania

requested by placing a check mark in the “Refund

Department of Revenue. The applicable interest rates for 1982

Requested” block at Line 19 of the return. If this block is

through 2002 are shown on the chart below. Interest rates for

checked, the estate is not required to submit a separate appli-

subsequent years can be obtained from the Register of Wills

cation for refund. A refund check will automatically be issued

by the Department.

or any Revenue district office.

Year

Percent

Daily Rate

If the automatic refund block at Line 19 of the return was not

1982

20%

.000548

checked, then an “Application for Refund of Pennsylvania

1983

16%

.000438

Inheritance/Estate Tax” (form REV-1313) must be completed

1984

11%

.000301

and filed to request a refund of an existing tax credit reflected

1985

13%

.000356

on an official assessment notice. Refund applications should

1986

10%

.000274

be directed to:

1987

.000247

1988 through 1991

11%

.000301

PA Department of Revenue

1992

.000247

Bureau of Individual Taxes

1993 and 1994

.000192

1995 through 1998

.000247

Inheritance Tax Division-REF

1999

.000192

PO BOX 280601

2000

.000219

Harrisburg, PA 17128-0601

2001

.000247

2002

.000164

Should you believe that a refund is due as the result of an

2003

.000137

issue which had not previously been raised, and where the

2004

.000110

statutory appeal provisions of Section 9186(a) of the 1991 Act,

2005

.000137

as amended, have expired, a petition for refund may be filed

2006

.000192

with the Board of Appeals provided that all tax and interest

which have been assessed are paid in full. The request should

For estates of decedents who died on or before March 31,

be made using the Board of Appeals “Petition” (form REV-65)

1993, a penalty for non-participation in the tax amnesty pro-

and should be filed with the PA Department of Revenue,

gram will be due if the tax and interest were unpaid, unre-

Board of Appeals, PO BOX 281021, Harrisburg, PA 17128-1021.

ported, or underreported before the end of the tax amnesty

period. A penalty of fifteen percent of the total balance due as

The estate may appeal a decision on a petition for refund.

Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 10

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