Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 21
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26from other sources such as medical insurance. Include
When there are no qualified beneficiaries to receive the net
expenses which will not be paid or reimbursed by medical
proceeds of the estate by will or by intestate share, the
insurance on this schedule.
Commonwealth of Pennsylvania is the statutory heir under
Section 2106 of the Probate, Estates & Fiduciaries Code. In
such cases, indicate “Commonwealth of PA, Statutory Heir”
For estates of decedents dying on or before December 12,
in Section II, Part B., Charitable and Governmental
1982, medical expenses which are unpaid at the time of the
Distributions, along with the amount which will be
decedent’s death are deductible whether or not the debts will
distributed.
be paid by a third party insurer. Note, however, that in cases
where the medical insurance proceeds are paid or payable to
Total Sections A and B of Part II and enter the amount on Line
the decedent’s personal representative (rather than directly to
13 of the REV-1737-A cover sheet. The amount on Line 13
the providers of the medical services), the proceeds also must
be included as taxable transfers in the decedent’s estate.
should represent the value of all charitable bequests, govern-
mental distributions, and the value of Section 9113(a) trust(s),
of fractions thereof, for which an election to tax in the subject
SCHEDULE J - BENEFICIARIES
estate has not been made.
Complete Schedule J for all nonresident estates.
SCHEDULES K, L, AND M
Schedule J must include the names and addresses of all bene-
Schedule K must list and describe all presently vested life
ficiaries, both charitable and specific, as well as the amount of
estate, annuities and terms certain created by the decedent for
the bequest or intestate interest. When the flat rate method is
which valuations must be specifically determined.
elected, include only the beneficiaries of the Pennsylvania
property.
Schedules L, L-1, and L-2 are appropriate only for estates of
decedents dying on or before December 12, 1982. Schedule L
Part I must include the names and addresses of the non-char-
along with Schedule L-1 and L-2 are used to report Invasions
itable beneficiaries of the estate, the relationship to the dece-
of Principal and Elections to Prepay on the remainder interest.
dent, and the value of the interest to which each is entitled,
Additional information is available from the Bureau of
other than the value of a trust which qualifies under Section
Individual Taxes, Chief, Inheritance Tax Division, PO BOX
9113(a), unless an election to subject the value of the trust to
280601, Harrisburg, PA 17128-0601.
tax in this estate will be made. If the estate is paid to an inter
vivos trust, or if assets pass under the terms of an inter vivos
trust which is taxable (see Schedule G instructions), the
Schedule M is appropriate only for estates of decedents dying
names, addresses and relationship of each potential trust ben-
on or after December 13, 1982 and is used to request a com-
eficiary must be listed. The value of these bequests are subject
promise of the tax on future interests when the rate of tax can-
to tax. Do not list the trustees as beneficiaries of the estate.
not be established with certainty.
If assets pass under the terms of a trust as defined by Section
For detailed instructions concerning Schedules K, L and M,
9113(a), the name, address, and relationship of each potential
please request a copy of “Instructions for Form REV-1500
remainder trust beneficiary must be listed.
Pennsylvania Inheritance Tax Return Resident Decedent.”
(Form REV-1501) See Forms Ordering, page 2.
In Part II, Section A, list any trust or similar arrangement, or
SCHEDULE N - SPOUSAL POVERTY CREDIT
portion thereof, which benefits only the surviving spouse for
his or her entire lifetime for which a Schedule O election to tax
This schedule must be used to claim the spousal poverty
as a transfer in the first decedent spouse’s estate is not being
credit which was available to estates of decedents dying on or
made.
after January 1, 1992 and before January 1, 1995.
In Part II, Section B, list all bequests made to institutions qual-
Specific information relating to eligibility for the credit is
ifying for the charitable exemption under Section 2111(c) of
available from the Bureau of Individual Taxes, Inheritance
the Inheritance and Estate Tax Act, and all governments qual-
Tax Division, PO BOX 280601, Harrisburg, PA 17128-0601.
ifying for the exemption under Section 2111(b). If the institu-
tion is not listed in the Cumulative List of Organizations,
SCHEDULE O - ELECTION TO TAX
Publication 78, Internal Revenue Service, submit a copy of the
UNDER SEC. 9113(A)
federal exemption, if available, or a copy of the bylaws of the
Election To Tax Subject Property Under Section 9113(A) As
organization. Bequests must be specifically contained in the
A Taxable Transfer By This Decedent: The election to tax a
will or trust instrument in order to qualify as a charitable
bequest. Approved charitable bequests are not subject to tax.
trust or similar arrangement for the sole use of the surviving
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