Instructions For Form Rev-1500 - Pennsylvania Inheritance Tax Return Resident Decedent Page 10

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question. After making sure the return is complete and contains
Inheritance Tax and other Commonwealth of Pennsylvania tax
all the necessary schedules, the person(s) responsible for filing
laws. The Department uses the SSN to identify individual tax-
must sign and date the return, on Page 1. The address (es) of the
payers and verify their incomes, where applicable.
T h e
signer(s) must also be included. Those signing the return are
Commonwealth also uses the SSN in exchange of tax informa-
legally responsible and may incur liability for erroneous, false or
fraudulent returns.
tion agreements with federal and local taxing authorities.
Pennsylvania law prohibits the Commonwealth from disclosing
If there is no personal representative, every person in actual or
constructive possession of any property of the decedent is con-
information that individuals provide in tax returns, including the
sidered, by law, a fiduciary for the purposes of the tax and must
SSN, except for official purposes.
file a return. If the estate representative(s) secured help in
preparing the return, the preparer’s signature, address and date
Confidential documents need not be attached to the return
prepared must be also shown.
filed with the Register of Wills. Any information which the
INSTRUCTIONS FOR SCHEDULES
estate representative considers confidential may be submit-
ted directly to:
See example Schedules A, B, C, D, E, F, G, H, I, J, K, L,
PA DEPARTMENT OF REVENUE
M, N, and O.
BUREAU OF INDIVIDUAL TAXES
PO BOX 280601
PRIVACY NOTIFICATION
HARRISBURG, PA 17128-0601
By law (42 U.S.C. §405(c)(2)(C)(i); 61 Pa. Code §117.16), the
Include a statement that the documents are not part of the
Pennsylvania Department of Revenue has the authority to use
social security numbers to administer the Pennsylvania
public record.
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