Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 8
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26Exceptions:
average of the joint exemption income of the decedent and
spouse for the three years prior to the decedent’s death must
not exceed $40,000.
Descendants of Stepchildren:
For estates of decedents dying on or after December 13, 1982,
The credit is calculated up to the first $100,000 of taxable
stepchildren and their descendants are considered Class A
transfers to the surviving spouse. The credit is 2% for dece-
beneficiaries. For estates of decedents dying before December
dents dying January 1, 1992 through December 31, 1992, 4%
13, 1982, descendants of stepchildren are not included in the
for decedents dying January 1, 1993 through December 31,
definition of lineal descendants and are taxable at the rate for
1993 and 6% for decedents dying on or after January 1, 1994,
collateral beneficiaries.
but prior to July 1, 1994.
Natural Children Adopted by Others:
For a nonresident estate, the credit will be allowed based on
the proportion of the decedent’s gross estate in Pennsylvania
For estates of decedents dying on or after October 3, 1991,
to his total gross estate.
natural children adopted by others are considered lineal ben-
eficiaries in the estates of both the natural parents and the
adoptive parents and are taxable at the appropriate lineal
As a result of the reduced rate of tax for transfers to spouses,
rate. For estates of decedents dying before October 3, 1991,
the credit cannot exceed the tax imposed. The credit available
natural children adopted by others are not included in the
is 3% for decedents dying from July 1, 1994 through
definition of lineal descendants and are taxable at the rate for
December 31, 1994. The credit is eliminated on January 1,
collateral beneficiaries in the estate of the natural parents,
1995.
but are included in the adopting parents’ estates as lineal
beneficiaries.
The credit is claimed by checking the shaded block in the
upper right hand corner of the cover sheet of the return and
Children Under 21:
filing a completed Schedule N. See specific instructions for
Schedule N. Failure to check the appropriate block could
For estates of decedents dying on or after July 1, 2000, the tax
result in the denial of the credit.
rate for transfers FROM a child who was twenty-one years
old, or younger as of the date of death to a natural parent, an
7. FORMS ORDERING
adoptive parent, or a stepparent is zero percent.
Nonresident forms and schedules may be obtained upon
request from the:
Use the following chart to determine the appropriate tax rates
PA Department of Revenue
for dates of death from July 1, 1994 to the present. Use the
Bureau of Individual Taxes
Quick Reference Sheet just inside the front cover to obtain tax
Inheritance Tax Division - Nonresident
rates for dates of death prior to July 1, 1994.
PO BOX 280601
Harrisburg, PA 17128-0601
07/01/94
01/01/95
07/01/2000
to
to
to
You may order any other Pennsylvania tax form or schedule
12/31/94
06/29/2000
Present
by calling the special 24-hour answering service numbers for
Spousal
3%
0%
0%
forms ordering: 1-800-362-2050, Services for taxpayers with
special hearing and/or speaking needs: 1-800-447-3020
Lineal
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4.5
(TT Only). Large quantities of the forms or schedules may be
Sibling
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secured, upon written request, from PA Department of
Collateral
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Revenue, Bureau of Administrative Services, Tax Forms
Service Unit, 711 Gibson Boulevard, Harrisburg, PA 17104-
3200. Forms and schedules are also available on the Internet
6. SPOUSAL POVERTY CREDIT
at
A credit exists for decedents dying on or after January 1, 1992
8. WHO MUST FILE
and before January 1, 1995 for transfers made to a spouse if
certain criteria are met. First, the transferee must be the dece-
You must file a return if you are:(a) The personal representa-
dent’s spouse at the date of death. Second, the value of the
tive of the decedent’s estate. The return must disclose proper-
decedent’s gross estate (regardless of taxability) must not
ty of the decedent administered by the personal representa-
exceed $200,000 after reduction for actual liabilities. Third, the
tive and additional property, which is or may be subject to
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