Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 14
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26CORRESPONDENT
Affidavit of Domicile must be completed where appropriate.
Transfer the totals of each schedule to the corresponding line
This section must include the name of the person whom the
of the Recapitulation Section of the return. Also answer the
personal representative designates to receive correspon-
questions on the reverse side of the return when
dence. All requests for information and documentation
Pennsylvania real estate and tangible personal property were
from the Department, including the tax assessment will be
transferred prior to the death of the decedent. Add all assets
forwarded to this individual. This section should also
shown on Line 1 through Line 7 of the Recapitulation Sheet,
include the correspondent’s address and telephone number.
and enter the total on Line 8.
RECAPITULATION
Intangible personal property located in Pennsylvania, such as
At the bottom of each individual schedule is an area to list the
bank accounts, stocks, bonds, etc., are not subject to
total of the assets or deductions included on that schedule
Pennsylvania Nonresident Inheritance Tax and should not be
and the particular line on the Recapitulation on which that
reported.
total must be included. All totals must be carried forward
from the individual schedules to the Recapitulation section
For the flat rate method, the only deductions allowed by the
on the cover sheet. If there are no assets or deductions to
statute are any mortgages, liens or taxes that encumbered the
report on a particular schedule, the schedule should not be
Pennsylvania property which were due and owing as of the
submitted and that line item on the Recapitulation should be
decedent’s date of death. List these deductions on part 1 of
identified as “none”. If assets are reported and are considered
Schedule I and on Line 10 of the Recapitulation Section. To
not taxable, the schedule must be submitted and zero (-0-)
determine the Net Value of the Estate (Line 12), subtract the
placed on the applicable line of the cover sheet. Schedule G
amount of allowable deductions (Line 10) from the total value
must be completed and submitted if the answer to any of the
of the taxable assets (Line 8). Line 13 represents bequests
questions on the reverse side of the cover sheet is “yes”.
made to institutions which qualify as tax-exempt charities or
tax-exempt governments, and the value of any qualified
All assets shown on Line 1 through Line 7 of the
Section 9113 trust or similar arrangement for which an elec-
Recapitulation Sheet are added together and the total is
tion to tax in the present estate has not been made. Line 14 is
entered on Line 8.
the value of the estate which is subject to tax (Line 12 minus
Line 13).
All deductions shown on Lines 9 and 10 of the Recapitulation
Sheet are added together and the total is entered on Line 11.
Proportionate Method
Line 12 is the Net Value of Estate after the deductions are sub-
tracted (Line 8 minus Line 11).
On the appropriate schedules, report all assets of the dece-
dent’s gross estate, wherever situated, whether individually
Line 13 represents any bequests made to institutions which
or jointly owned. When this method is elected, complete all
qualify as tax-exempt charities or tax-exempt governments,
appropriate schedules, the Affidavit of Domicile, the propor-
and the value of any trust or similar arrangement which qual-
tionate method worksheet and all questions on the reverse
ifies under Section 9113 as a sole use trust for the benefit of the
side of the return. (See page 9 for instructions on completion
surviving spouse for which an election to tax in the present
of the proportionate method worksheet.)
decedent’s estate has not been made. Line 14 represents the
value of the estate subject to tax, including outright distribu-
Transfer the total for each schedule to the corresponding line
tions to the surviving spouse and the value of any trust which
of the Recapitulation Section of the return.
qualifies under Section 9113 for which an election to tax has
been made on Schedule O. (Line 12 minus Line 13).
Add all assets shown on Line 1 through Line 7 of the Reca-
pitulation Section and enter the total on Line 8. Report the
METHOD OF TAX COMPUTATION
total itemized list of debts and deductions claimed by the
Check one (1) block in this section to reflect the method of tax
estate on Schedules H and I on Line 11 of the return. To deter-
computation elected.
mine the Net Value of the Estate (Line 12), subtract the
amount of allowable deductions (Line 11) from the total value
Flat Rate Method
of the assets (Line 8). Line 13 represents bequests made to
institutions which qualify as tax-exempt charities or tax-
Real property and tangible personal property located in
exempt governments, and the value of any qualified Section
Pennsylvania are the only taxable assets for nonresident dece-
9113 trust or similar arrangement for which an election to tax
dents and are the only assets which should be reported on the
in the present estate has not been made. Line 14 represents the
appropriate schedules. When the flat rate method is elected,
part 1 of Nonresident Schedules A, E, F, G, I and J and the
value of the estate which is subject to tax (Line 12 minus Line 13).
8
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