Form Rev-584 Po - Pennsylvania Inheritance Tax & Safe Deposit Boxes printable pdf download

Pennsylvania

CONTACT INFORMATION

of any safe deposit box owned solely by a decedent

Inheritance Tax &

or owned by a decedent and anyone other than a

spouse. No inventory is required for safe deposit

For additional inheritance tax or safe deposit

Safe Deposit Boxes

boxes jointly owned by husband and wife, so long as

box information, please call 717-787-8327 or

one spouse remains alive.

write to the following address:

Who may enter a safe deposit box after the death

of a decedent?

PA Department of Revenue

No one is allowed to enter a safe deposit box, not

Bureau of Individual Taxes

even a joint owner, except to remove a will and/or

PO Box 280601

burial instructions, which must be removed in the

Harrisburg, PA 17128-0601

presence of a bank employee. The bank employee

must complete PA Form REV-487 (Entry Into A Safe

Deposit Box To Remove A Will Or Cemetery Deed) to

FOR GENERAL TAX QUESTIONS:

record the entry and mail it to the PA Department of

Revenue. The contents of safe deposit boxes must be

inventoried before they can be removed.

Online Customer Service Center

Who conducts safe deposit box inventories.

The executor or administrator of the estate, or

someone with notarized limited power of attorney to

represent the executor or administrator, must be

Taxpayer Service & Information Center

present at the inventory. If the decedent and a

Personal Taxes: 717-787-8201

surviving joint owner owned the box, the surviving

owner should be present. Additionally, an attorney

Business Taxes: 717-787-1064

representing the estate may be present.

e-Business Center: 717-783-6277

How do I arrange an inventory of a safe deposit

box?

1-888-PATAXES (728-2937)

An estate representative must provide written notice

to the department at least seven days in advance of

Touch-tone service is required for this

a safe deposit box inventory. The notice must include

automated 24-hour toll-free line. Call to order

the name of the estate and the person entering the

forms or check the status of a personal

box; the name and address of the financial institution

income tax account or property tax/rent

where the box is located; and the date and time of

rebate.

entry. The notice must be delivered to the department

at the address below by the U.S. Postal Service with

return receipt service, and a copy of the notice should

Automated Forms Ordering Service

be provided to the financial institution where the box

Inheritance tax is imposed as a percentage of the

1-800-362-2050

is located.

value of a decedent’s estate transferred to

PA Dept. of Revenue

beneficiaries by will or intestacy. The tax rate

Safe Deposit Box Unit

Services for Taxpayers with Special Hearing

varies depending on the relationship of the heir to

PO Box 280601

the decedent.

and/or Speaking Needs

Harrisburg, PA 17128-0601

1-800-447-3020

At the time of entry, the estate representative must

provide a statement to the financial institution

Call or visit the Revenue district office nearest

verifying notice was provided to the department.

you, listed in the government pages of your

Within 20 days to entry, the estate representative

local phone directory.

must return a completed Safe Deposit Box Inventory

form, REV-485, to the department’s Safe Deposit Box

Unit.

REV-584 PO (04-12)

Form Rev-584 Po - Pennsylvania Inheritance Tax & Safe Deposit Boxes

Related Articles

Related forms

Related Categories