Form Rev-1736 Ex - Instructions For Form Rev-1737-A Pennsylvania Inheritance Tax Return - Nonresident Decedent Page 15
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26TAX COMPUTATION
second space on Line 18. If the estate includes a life estate,
annuity, or a compromise of a contingent future interest, the
The Inheritance Tax Return Nonresident Decedent (REV-
values from Schedule K or Schedule M must be included on
1737-A) can be used for all filings with the Department,
Line(s) 15 through 18, as appropriate.
including those prior to the revision date. Special care should
be taken to insure that transfers to a surviving spouse are
reported on the appropriate line of the tax computation sec-
Add Lines 15, 16, 17 and 18 and enter the total on Line 19.
tion. For estates of decedents dying before July 1, 1994, trans-
This is the principal tax due. Check the block on Line 20 to
fers to a surviving spouse are subject to tax at 6% and should
request an automatic refund of the overpayment.
be included on Line 16 of the return. For estates of decedents
dying on or after July 1, 1994, transfers to a surviving spouse
REV-1737-A - REVERSE SIDE
are subject to tax at the rates determined by the following
Enter the decedent’s complete address in the first section on
dates of death:
the back of the REV-1737-A.
Date of Death
Tax Rate
TAX PAYMENTS AND CREDITS
7/1/94 through 12/31/94
3%
Carry the tax due amount from Line 18 on the front of the tax
1/1/95 and thereafter
0%
return to Line 1 on the reverse side of REV-1737-A. Line 2
should include any credits, including: (a) spousal poverty
The rate of Inheritance Tax assessed is determined by the rela-
credit which the estate has claimed; (b) the actual amount of
tionship of the beneficiaries or transferees of the estate to the
tax paid, as well as (c) discount allowed on payments made
decedent.
within three (3) months of the date of death. Please note that
the discount is not applied to the spousal poverty credit. No
To compute the tax, total all distributions under will or intes-
credit will be allowed on Line 2 for:
tate share, life estate or annuity interests, transfers passing to
the surviving spouse, or trust assets for which an election has
(A) Interest charged on all payments made during the delin-
been made to tax in the estate of the first decedent spouse.
quent period.
Enter this total in the first space on Line 15. Multiply by the
appropriate rate for the surviving spouse as provided in para-
(B) Any tax payments made on any separate assessments.
graph 5(a) of the General Information Section of this booklet
and enter the result in the second space on Line 15.
Compute the interest and penalty due, if applicable, and enter
on Line 3. Refer to Section 16. INTEREST and PENALTY in
Total all distributions under will or intestate share, life estate
the first part of this booklet for assistance in the computation
or annuity interests, joint assets, and transfers passing to
of interest and penalty.
Class A (lineal) beneficiaries or transferees, including assets in
trust for the current decedent which were not subject to tax at
the death of a predeceased spouse. Enter this total in the first
If Line 2 is greater than Line 1 plus Line 3, enter the difference
space on Line 16, multiply by .06 or .045 (the appropriate tax
on Line 4. This is the overpayment. Check the Block on the
rate for Class A beneficiaries or transferees) and enter the
front of the REV-1737-A at Line 20 to request a refund of the
result in the second space on Line 16.
overpayment.
Total all distributions under will or intestate share, life estate
If Line 4 plus Line 3 is greater than Line 2, enter the difference
or annuity interests, joint assets and transfers passing to
on Line 5. This is the balance due. Compute any interest
beneficiaries at the sibling rate, including assets which were
which has accrued on this balance and enter on Line 5. Total
not subject to tax at the death of a predeceased spouse. Enter
Lines 5 and 5A and enter on 5B.
this total on the first space on Line 17, multiply by .12 (the tax
rate for siblings beneficiaries or transferees) and enter the
Send payment of any balance due (Line 5B) by check made
result in the second space on Line 17.
payable to the “Commonwealth of Pennsylvania” to:
Total all distributions under will or intestate share, life estate
or annuity interests, joint assets, and transfers passing to
PA Department of Revenue
Class B (collateral) beneficiaries or transferees, including
Bureau of Individual Taxes
assets in trust for the current decedent which were not subject
Inheritance Tax Division - Nonresident
to tax at the death of a predeceased spouse. Enter this total on
PO BOX 280601
the first space on Line 18, multiply by .15 (the 15% tax rate for
Class B beneficiaries or transferees) and enter the result in the
Harrisburg, PA 17128-0601
9
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