Decedent’s Complete Address:
START
STREET ADDRESS
CITY
STATE
ZIP
PLEASE ANSWER THE FOLLOWING QUESTIONS BY CHECKING THE APPROPRIATE BLOCKS
Tax Payments and Credits:
IF THE PROPORTIONATE METHOD IS ELECTED OR IF PENNSYLVANIA REALTY OR TANGIBLE
1. Tax Due (Page 1 Line 19)
(1)
PERSONAL PROPERTY LOCATED IN PENNSYLVANIA WAS TRANSFERRED WITHIN ONE
2. Credits/Payments
YEAR OF THE DEATH OF THE DECEDENT.
A. Spousal Poverty Credit
B. Prior Payments
1. Did decedent make a transfer and:
Yes
No
C. Discount
a. retain the use or income of the property transferred? ............................................................
Total Credits ( A + B + C )
(2)
b. retain the right to designate who shall use the property transferred or its income? ..............
3. Interest/Penalty if applicable
c. retain a reversionary interest? ................................................................................................
D. Interest
E. Penalty
d. receive the promise for life of either payments, benefits or care? ..........................................
Total Interest/Penalty ( D + E )
(3)
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
4. If Line 2 is greater than Line 1 + Line 3, enter the difference.
without receiving adequate consideration? ..................................................................................
This is the OVERPAYMENT.
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
Check box on Page 1 Line 20 to request a refund
(4)
or her death? ................................................................................................................................
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property
5. If Line 1 + Line 3 is greater than Line 2, enter the difference.
........................................................................................
with a beneficiary designation?
This is the TAX DUE.
(5)
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND
A. Enter the interest on the tax due.
(5A)
FILE IT AS PART OF THE RETURN.
B. Enter the total of Lines 5 + 5A. This is the BALANCE DUE.
(5B)
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it
is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
Make checks payable to: COMMONWEALTH OF PENNSYLVANIA
MM/DD/YY
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
DATE
PROPORTIONATE METHOD WORKSHEET
PERSON RESPONSIBLE FOR FILING RETURN PLEASE SIGN AFTER PRINTING.
ADDRESS
1. Total Pennsylvania real property and tangible personal
MM/DD/YY
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
property located in Pennsylvania................................................ (1)
2. Total gross assets wherever situated (Page 1 Line 8) .............. (2)
PREPARER OTHER THAN REPRESENTATIVE PLEASE SIGN AFTER PRINTING.
ADDRESS
3. Proportion (Divide Line 1 by Line 2)........................................................................................(3)
4. Total debts and deductions and amounts devised to charitable
organizations (Add Page 1 lines 11 and 13) .............................. (4)
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for
the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
5. Taxable Estate as if a Pennsylvania resident
(Subtract Line 4 from Line 2)...................................................... (5)
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from
6. Spousal transfers (for dates of death after 6-30-94), or transfers under
tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse
Sec. 2116 (a)(1.2) Amount Taxable
is the only beneficiary.
at
% X Proportion (Line 3) ......
X
= (6)
For dates of death on or after July 1, 2000, the tax rate imposed on the net value of transfers from a deceased child 21
7. Amount Taxable at lineal rate X
years of age or younger at death to or for the use of a natural parent, adoptive parent, or stepparent of the child is 0 percent
Proportion (Line 3) ..............................
X
= (7)
[72 P.S. §9116(a)(1.2)].
8. Amount Taxable at sibling rate X
The tax rate imposed on the net value of transfers to or for the use of the decedent’s lineal beneficiaries is 4.5 percent, except
Proportion (Line 3) ..............................
X
= (8)
as noted in 72 P.S. §9116 (a)(1.2) [72 P.S. §9116(a)(1)].
9. Amount Taxable at collateral rate X
The tax rate imposed on the net value of transfers to or for the use of the decedent’s siblings is 12 percent [72 P.S.
Proportion (Line 3) ..............................
X
= (9)
§9116(a)(1.3)]. A sibling is defined under Section 9102 as an individual who has at least one parent in common with the
decedent, whether by blood or adoption.
The results of Lines 6 thru 9 are to be entered on Page 1 lines 15 thru 18 of the Tax Computation respectively.
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