Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 12
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2622. PENNSYLVANIA ESTATE TAX
Domicile before the return is considered complete.
The personal representative (executor or administrator) or
The form must be submitted to support the estate’s con-
any other fiduciary responsible for filing the Federal Estate
tention that the decedent was legally domiciled outside of
Tax Return must also file a copy of that return (Form 706)
Pennsylvania as of the date of the decedent’s death.
with the Department of Revenue. The copy of the return must
be filed within one month of the filing of the Federal Estate
Tax Return.
The affidavit must be completed by an individual having per-
sonal knowledge of the facts requested, preferably by a
Estate tax is due at the date of death and becomes delinquent
surviving spouse or member of the decedent’s immediate
at nine (9) months after the date of death regardless of any
family.
extension granted for filing of the Federal Estate Tax Return.
For decedents dying prior to October 3, 1991, the estate tax is
After review, the Department may request additional infor-
due at the date of death and becomes delinquent 18 months
mation from the estate to determine properly the decedent’s
after the date of death, regardless of any extension granted for
legal domicile at the time of death.
filing of the Federal Estate Tax Return. Generally, nonresident
decedents dying prior to October 3, 1991 are not required to
24. VALUATION
pay a Pennsylvania estate tax.
The general rule is that valuation is based on the fair market
value as of the decedent’s date of death. Special rules apply to
Payment of estate tax is made to the “Commonwealth of
the valuation of life estates and future interests. See the
Pennsylvania” and should be forwarded to:
instructions for Schedules K, L, and M.
PA Department of Revenue
For estates of decedents dying on or after January 1, 1995, spe-
Bureau of Individual Taxes
cial rules exist for the valuation of a trust established for the
Inheritance Tax Division - Nonresident
sole use of the surviving spouse allowing for an election to
PO BOX 280601
subject the trust to taxation in the donor’s estate. If an election
Harrisburg, PA 17128-0601
is not made, then the value of the trust will be determined as
of the date of death of the surviving spouse and will be sub-
ject to tax as though it were a transfer from the surviving
A copy of the final communication from the Federal
spouse. See the instructions for Schedule O for further infor-
Government must also be filed with the Department within
mation.
30 days of receipt. Any tax due as a result of changes made on
the final communication becomes delinquent one month after
the date of receipt of the final federal closing letter by the
Special rules also apply to the valuation of farmland. See the
estate.
instructions for Schedule A. Further information concerning
the Special Farm Use Valuation can be found in Section 9122
For more information please request a copy of REV-229
of the Inheritance Tax Act or by contacting the Inheritance Tax
“Pennsylvania Estate Tax - General Information.”
Division’s Specialty Tax Unit at (717) 787-8327.
23. AFFIDAVIT OF DOMICILE
It is important to note that Pennsylvania does not have a six
All Pennsylvania Inheritance Tax returns for Nonresident
month alternate valuation date similar to that found in the
Decedents must contain a properly completed Affidavit of
Internal Revenue Code.
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