Instructions For Form Rev-1500 - Pennsylvania Inheritance Tax Return Resident Decedent Page 4
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271. WHO MUST FILE
of Wills office in your local courthouse or at any of the
Department of Revenue offices listed in the back of this book.
An Inheritance Tax return must be filed for every decedent who
You may order any Pennsylvania tax form or schedule by call-
has property which is or may be subject to tax. You must file a
ing the 24-hour answering service number for forms ordering: 1-
return if you are:
800-362-2050. TT users only may call 1-800-447-3020. Large
(a) The personal representative of the decedent’s estate.
quantities of forms must be ordered by written request from:
The return must disclose property of the decedent admin-
PA Department of Revenue, Bureau of Administrative Services,
istered by the personal representative and additional prop-
Tax Forms Service Unit, 711 Gibson Boulevard, Harrisburg, PA
erty, which is or may be subject to Inheritance Tax, of
17104-3200.
which the personal representative has or acquires knowl-
edge.
Forms and schedules are also available on the Internet at
(b) The transferee of property, if no personal representa-
tive is appointed or if the personal representative does not
5. STATUTES AND GENERAL DESCRIPTIONS
file a return, or if the personal representative files a return
but does not include the subject property. A “transferee”
The Pennsylvania Inheritance Tax is imposed by the Inheritance
means any person to whom a transfer is made and includes
and Estate Tax Act of 1991, which applies to estates of decedents
legatees, devisees, heirs, next of kin, grantees, beneficiar-
who died on or after October 3, 1991. The 1991 Act [72 P.S. §
ies, vendees, assignees, donees, surviving joint tenants.
9101 et seq.] was amended in 1994, for estates of decedents who
The return must disclose any property or any interest
died on or after July 1, 1994 and again in 1995 for estates of
therein or income therefrom in possession or enjoyment,
decedents who died on or after January 1, 1995. The PA
present or future, in trust or otherwise which passes own-
Inheritance Tax was previously imposed by the Inheritance and
ership to the transferee. A separate transferee return is not
Estate Tax Act of 1961, which applies to estates of decedents
required for property included in a personal representa-
who died between January 1, 1962, and December 13, 1982. The
tive’s return. The inclusion of property in the return does
law was amended by Act 255 of 1982, which applies only to
not constitute an admission that its transfer is taxable.
estates of decedents who died between December 13, 1982, and
October 3, 1991. Information on applicability of Inheritance Tax
2. WHEN TO FILE
to estates of decedents who died before January 1, 1962, can be
File as soon as possible after the decedent’s death, but not later
obtained from the Department of Revenue, Bureau of Individual
than nine (9) months from the decedent’s death. Failure to file
Taxes. Inheritance Tax is a tax on the right of succession or priv-
may subject the estate to a penalty of 25% of the tax ulti-
ilege of receiving property at a death, and it is imposed upon the
mately found to be due or $1,000 whichever is less. If the
transfer of taxable property. The net value subject to tax is deter-
return cannot be filed when due, an extension of time to file can
mined by subtracting from the value of the gross estate the
be requested from the Department of Revenue. The extension
amount of approved deductions.
request should include an estate file number as assigned by the
Register of Wills, if available. The extension request must be
6. TAXABLE PROPERTY
made before the return is due, and should be mailed to:
See example Schedules A, B, C, D, E, F and G for descriptions
of taxable property.
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
7. DEDUCTIONS
INHERITANCE TAX DIVISION-EXT
PO BOX 280601
See example Schedules H and I for descriptions of allowable
deductions.
HARRISBURG PA 17128-0601
The Department’s granting of an extension to file does not
8. SPOUSAL TAX RATE
relieve the estate from payment of interest which will accrue
The current spousal tax rate of 0% is effective for all estates of
beginning nine (9) months and one (1) day from the decedent’s
decedents whose date of death was January 1, 1995, or after. For
death on any tax ultimately found to be due and not timely paid.
dates of death prior to January 1, 1995, the spousal tax rates are:
The extension request must include the decedent’s name, coun-
ty, file number, date of death, social security number and the rea-
July 1, 1994 thru December 31, 1994
3%
son for an extention. Extensions will be granted for events
December 29, 1967 thru June 30, 1994
6%
beyond the control of the estate such as litigation over assets and
will disputes. Extensions are not granted for events within the
No common-law marriage contracted after January 1, 2005 shall
control of the estate such as a failure to collect the information
be valid. Common-law marriages otherwise lawful and contract-
needed to complete the return.
ed on or before January 1, 2005 will be recognized, when proved
with sufficient evidence of its existence. If satisfactory evidence
3. WHERE TO FILE
of the common-law marriage does not exist or the contract came
The return is to be filed in duplicate, with the Register of Wills
into existence on or after January 1, 2005 transfers to the surviv-
of the county in which the decedent was a resident at the time of
ing common-law spouse are taxable at the collateral, or 15%
death. (See pages 19-20 for the addresses of the Registers of
rate.
Wills.)
Transfers from the estate of a child age 21 or less who died on
4. ORDERING FORMS
or after July 1, 2000 to the child’s natural parent, stepparent, or
In general, forms and schedules may be obtained at the Register
adoptive parent are subject to tax at the zero tax rate.
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