Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 13
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26INSTRUCTIONS FOR INHERITANCE TAX RETURN
NONRESIDENT DECEDENT (REV-1737-A)
INSTRUCTIONS FOR COVER SHEET
cannot be established with certainty. If this block is checked,
you must complete Schedule M. (Note: This block is applica-
The cover sheet of the Nonresident Inheritance Tax Return
ble only to estates where the decedent died on or after
must include all information relevant to the estate’s identifi-
December 13, 1982.)
cation, certain characteristics of the estate, the name and
address of the person with whom the Department of Revenue
should correspond, the recapitulation of the totals of the
Block 5: Federal Estate Tax Return Required - check this block
estate’s assets and deductions, and the estate’s computation
if the total assets reportable to the Internal Revenue Service
of tax. Questions on the reverse side of the cover sheet must
require that a Federal Estate Tax Return, (Form 706), be filed.
be answered. Also, complete the worksheet if you use the
A copy of this return must be filed with the Department of
proportionate method of calculating tax.
Revenue within one (1) month of the filing of the federal
return.
The decedent information section should be completed by
entering the Department of Revenue file number, if available,
Block 6: Decedent Died Testate - check this block if the dece-
the decedent’s name, last address including county, Social
dent’s will has been probated. A copy of the will must be
Security Number, date of death and date of birth, and the
attached to the return when it is filed.
decedent’s surviving spouse’s name and Social Security
Number, and the amount he or she received from the estate.
Block 7: Decedent Maintained A Living Trust - check this
block if the decedent, during his lifetime, transferred proper-
The following applicable estate characteristics must also be
ty and retained or reserved an interest or a power of disposi-
indicated on the cover sheet:
tion. A copy of the instrument must be attached to the return
when it is filed.
Block 1: Original Return - check this block if this is the first
probate return filed on this estate; no asset or deduction
Block 8: Total Number of Safe Deposit Boxes - enter the num-
description had been previously submitted.
ber of safe deposit boxes held by a decedent alone or jointly
(except with a surviving spouse) and which were required to
be inventoried either by a representative of the Department of
Block 2: Supplemental Return - check this block if this return
Revenue or an official of the financial institution in which the
is being filed to report additional assets or deductions not
safe deposit box was held.
reported on the original return.
Block 9: Litigation Proceeds Received - check this block if the
Block 3: Remainder Return - check this block to report a
estate received proceeds of litigation after nine months from
future interest under a prior limited estate. This return is filed
the date of death.
either at a time when the remainderman exercises his option
to prepay or at the time he comes into actual possession and
enjoyment. (Note: This block is applicable only to estates
where the decedent died prior to December 13, 1982.)
Block 10: Spousal Poverty Credit - check this block if the
estate is claiming the spousal poverty credit which is avail-
able for estates of decedents who died after December 31,
1991 and before January 1, 1995. The credit is not allowed
Block 4: Limited Estate - check this block to indicate that the
unless the block is checked and Schedule N is completed and
decedent created a limited estate (i.e., one which does not
filed with the return.
allow for the disposition of assets outright at the time of
death, but allowed for their limited distribution to a benefici-
ary for the duration of the beneficiary’s life or allowed for
disposition over a specific term of years). For further infor-
Block 11: Election to Tax Under Sec. 9113(A) - check this block
mation please refer to the instructions for Schedules K and M.
if the decedent created a trust or similar arrangement which
qualifies under Sec. 9113(A), and for which an election to
impose the trust or similar arrangement to tax in this estate
Block 4a: Future Interest Compromise - check this block to
has been made. The election will not be allowed unless the
request a compromise if the rate of tax which will be applica-
block is checked and Schedule O is completed and filed with
ble when a future interest vests in possession and enjoyment
the return.
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