Instructions For Form Rev-1500 - Pennsylvania Inheritance Tax Return Resident Decedent Page 5
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27LINEAL TAX RATE
tional assets, transfers or deductions. A supplemental return may
not be used to adjust or correct a previously filed return. Errors
The lineal tax rate is applicable to all Class A heirs. For dates of
contained in an assessed return must be resolved by one of the
death on or after July 1, 2000, the lineal tax rate is 4.5%. For
procedures outlined in paragraphs 14, 17, or 18 of this section of
dates of death from December 29, 1967 thru June 30, 2000, the
the booklet. It is important to note that it is not possible to file an
lineal tax rate is 6%. Class A beneficiaries are defined
as:
amended Inheritance Tax return. When the value of an asset or
Grandfather, grandmother, father, mother, children, un-remar-
deduction has been established by assessment notice from the
Department, any discrepancy must be resolved either through
ried wife and husband or widower of a child, and lineal descen-
the refund process outlined in paragraph 14, or through the
dants. “Children” includes natural children whether or not they
appeal process discussed in paragraph 18 of this section of the
have been adopted by others, adopted children and stepchildren.
booklet.
“Lineal descendants” includes all children of the natural parents
and their descendants, whether or not they have been adopted by
10. DOCUMENTATION REQUIRED
others, adopted descendants and their descendants, and step-
descendants.
If the decedent died testate or had maintained an inter vivos
trust, a copy of the will and/or trust document must be submit-
Descendants of Stepchildren: For estates of decedents dying on
ted with the return. See the documentation checklist for other
or after December 13, 1982, stepchildren and their descendants
documents to be submitted with the return.
are considered Class A beneficiaries. For estates of decedents
dying before December 13, 1982, descendants of stepchildren
Additional verification or documentation on certain assets or
are not included in the definition of lineal descendants and are
deductions may be required by the Department of Revenue to
complete the review of this form. The Department will request
taxable at the rate for collateral beneficiaries.
by letter, telephone, or e-mail the information needed. Failure to
Natural Children Adopted by Others: For estates of decedents
provide the information will result in a delay of the processing
dying on or after October 3, 1991, natural children adopted by
of the return, or in the issuance of an unfavorable assessment.
others are considered lineal beneficiaries in the estates of both
Any supplemental information which the estate representative
the natural parents and the adoptive parents and are taxable at
considers confidential should be submitted directly to:
the lineal tax rate. For estates of decedents dying before October
3, 1991, natural children adopted by others are not included in
PA DEPARTMENT OF REVENUE
the definition of lineal descendants and are taxable at the rate for
BUREAU OF INDIVIDUAL TAXES
collateral beneficiaries in the estate of the natural parents, but are
PO BOX 280601
included in the adopting parents’ estates as lineal beneficiaries.
HARRISBURG, PA 17128-0601
SIBLING TAX RATE
Include a statement that the documents are not part of the public
record. Confidential documents need not be attached to the
The sibling tax rate is applicable for transfers to a sibling of the
return filed with the Register of Wills.
decedent. For dates of death on or after July 1, 2000, the sibling
tax rate is 12%. For dates of death from December 11, 1951 thru
11. FILING A FALSE RETURN
June 30, 2000, the sibling tax rate is 15%. Sibling beneficiaries
Any person who willfully makes a false return or report commits
are defined as:
a misdemeanor of the third degree.
Brothers or half-brothers, sisters or half-sisters; persons having
12. PAYMENT OF TAX
at least one parent in common with the decedent, either by blood
The tax assessed on the transfer of the property reported in the
or by adoption.
return is payable within nine (9) months after the decedent’s
Transfers between stepsiblings are subject to tax at the collater-
death. The granting of an extension of time to file the tax return
al rate.
does not extend the time for payment of the tax ultimately found
to be due. If tax is paid within three (3) calendar months after the
decedent’s death, a 5% discount will be allowed on the actual tax
CHARITABLE BEQUESTS
paid within the three-month period. A discount is not allowed on
Transfers to exempt charitable organizations, exempt institu-
any amount, which may be subsequently refunded. Discount
tions, and government entities are exempt from tax.
must be calculated using one of the following methods:
MAXIMUM DISCOUNT = TAX PAID WITHIN 3
COLLATERAL TAX RATE
MONTHS OF THE DECEDENT’S DATE OF
DEATH x .05263.
Transfers to all other beneficiaries are subject to tax at the
collateral, or Class B, rate of 15% for dates of death from
IF MAXIMUM DISCOUNT + TAX PAID IS LESS THAN
TAX OWED; ALLOWABLE DISCOUNT IS THE MAXI-
December 11, 1951 to the present, with the exception of trans-
MUM DISCOUNT CALCULATED ABOVE.
fers to descendants of stepchildren and natural children adopted
by others.
IF MAXIMUM DISCOUNT + TAX PAID IS GREATER
THAN TAX OWED; DISCOUNT IS = .05 x TAX OWED.
9. SUPPLEMENTAL RETURN
All checks must be made payable to: “Register of Wills, Agent”
A personal representative or transferee who acquires knowledge
and presented to the Register of Wills of the county where the
of additional assets, transfers or deductions at any time after the
decedent resided. The Commonwealth places no limitation on
original return has been filed must promptly file a supplemental
tax liability until a proper and complete return is made and the
return. The supplemental return should include only the addi-
return is assessed by the Department of Revenue.
2
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