Fillable Form 1505619105: REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT (Beaver County Information Technology)

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Form 1505619105: REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT (Beaver County Information Technology)

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REV-1500
Social Security Number
Date of Death
Date of Birth
Decedent’s Last Name
Suffix Decedent’s First Name
MI
OFFICIAL USE ONLY
County Code
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
(If Applicable) Enter Surviving Spouse’s Information Below
Correspondent’s email address:
First Line of Address
Daytime Telephone Number
Name
REGISTER OF WILLS USE ONLY
DATE FILED STAMP
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
MMDDYYYY
DATE FILED MMDDYYYY
PLEASE USE ORIGINAL FORM ONLY
MMDDYYYY
Spouse’s Last Name
Last Four Digits of
Spouse’s SSN
Spouse’s First Name MI
TYPE OF RETURN (only select one)
FILL IN ALL OVALS THAT APPLY
CORRESPONDENT – THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Original Estate Return
1. Decedent Died Testate 2. Spouse is Sole Beneficiary 3. Litigation Proceeds Received
6. Family-Owned Business Exemption
9. Future Interest Compromise
5. Agricultural Exemption
8. Decedent Maintained Living Trust
7. Business Assets
10. Deferral/Election of Spousal Trust 11. ____ Total Number of Safe Deposit Boxes
4. Federal Estate Tax Return Required
Supplemental Estate Return
(Only include items not previously
reported)
(Date of death prior to 12/13/1982)(Individual reporting non-probate assets
separate from the estate; Schedule F
and G assets only)
Individual-Transferee Return Remainder Return
(Attach copy of Will) (With no Trust involved)
(Attach copy of Trust)
(Date of death after 6/30/2012) (Date of death after 6/30/2013)
(Date of death after 12/12/1982)
Second Line of Address
City or Post Office
State Zip Code
Year File Number
REGISTER OF WILLS USE ONLY
PAGE 1
1505619105
1505619105
1505619105
(EX) MOD 03-19 (FI)
START
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PAGE 2
Decedent’s Name:
Decedent’s Social Security Number
RECAPITULATION
1. Real Estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Stocks and Bonds (Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). . . . . . . . 3.
4. Mortgages and Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) . . . . . . . . . 5.
6. Jointly Owned Property (Schedule F) Separate Billing Requested. . . . . . . . . . 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested. . . . . . . . . . 7.
8. Total Gross Assets (total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Funeral Expenses and Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . . . 9.
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . . . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/Sec. 2113 Trusts for which
an election to tax has not been made (Schedule J). . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13). . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 2116
(a)(1.2) or (1.4) X .0 15.
16. Amount of Line 14 taxable
at lineal rate X .0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
Under penalties of perjury, I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE
ADDRESS
1505619205
1505619205
1505619205
REV-1500 (EX) MOD 03-19 (FI)
➜
The PA Department of Revenue does NOT accept electronic signatures. Please sign your return.
The PA Department of Revenue does NOT accept electronic signatures. Please sign your return.
Next Page
PRINT FORM
File Number
DECEDENT’S COMPLETE ADDRESS
Street Address
City State ZIP Code
Decedent’s Name
TAX PAYMENTS AND CREDITS
OVERPAYMENT: (select one oval)
Leave overpayment on the account*
Issue a partial refund and leave the remaining amount on the account* . . . . . . . . . . Refund Amount $
Issue a refund of the entire overpayment
Important: Estate refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If you are unable
to cash a refund in the name of the estate or the refund should be mailed to another individual, a representative of the estate may request a change.
See instructions for additional information.
*The department will only maintain an overpayment for 3 years.
Make check payable to: REGISTER OF WILLS, AGENT
MARK ALL OVALS THAT APPLY
1. Decedent made a transfer and:
a. retained the use or income of the property transferred. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. retained the right to designate who shall use the property transferred or its income. . . . . . . . . . . . . . . . . . .
c. retained a reversionary interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. received the promise for life of either payments, benefits or care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. If death occurred after Dec. 12, 1982: Decedent transfered property within one year of death
without receiving adequate consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Decedent owned an "in trust for" or payable-upon-death bank account or security at his or her death . . . . . . . .
4. Decedent owned an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF ANY OVALS ARE MARKED, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
PAGE 3
1. Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Receipt 1
2. Prior Payments - Enter total payment amount on Line 2
(List each receipt number for prior payments)
5. If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the difference. This is the OVERPAYMENT. 5.
Complete the OVERPAYMENT Section below
Receipt 2
Receipt 3
Receipt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total Amount Paid 2.
(If additional space is needed, attach a separate piece of paper)
3. Discount - Only if applicable (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
6. If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference. This is the TAX DUE . . . . . 6.
1505619305
1505619305
1505619305
REV-1500 (EX) MOD 03-19 (FI)
➜
Reset Entire Form
First Page
PRINT FORM
Pennsylvania Department of Revenue
Instructions for REV-1500
Pennsylvania Inheritance Tax Return Resident Decedent
REV-1500 IN (EX) 03-19
IMPORTANT: All legal sized documents must be
reduced to 8 1/2 x 11 paper.
STATUTES AND GENERAL DESCRIPTIONS
Pennsylvania inheritance tax is imposed by the Inheritance
and Estate Tax Act of 1991, which applies to estates of
decedents who died on or after Oct. 3, 1991. The 1991 Act
[72 P.S. § 9101 et seq.] was amended in 1994, for estates
of decedents who died on or after July 1, 1994 and again
in 1995 for estates of decedents who died on or after Jan.
1, 1995. The PA Inheritance Tax was previously imposed by
the Inheritance and Estate Tax Act of 1961, which applies
to estates of decedents who died between Jan. 1, 1962,
and Dec. 13, 1982. The law was amended by Act 255 of
1982, which applies only to estates of decedents who died
between Dec. 13, 1982, and Oct. 3, 1991. Information on
applicability of inheritance tax to estates of decedents who
died before Jan. 1, 1962, can be obtained from the
Department of Revenue, Bureau of Individual Taxes.
Inheritance tax is a tax on the right of succession or privi-
lege of receiving property at a death, and it is imposed
upon the transfer of taxable property. The net value subject
to tax is determined by subtracting from the value of the
gross estate the amount of approved deductions.
WHO MUST FILE
An inheritance tax return must be filed for every decedent
who has property which is or may be subject to tax. You
must file a return if you are:
• The personal representative. The personal representa-
tive (executor or administrator appointed by the Register
of Wills) of the decedent’s estate is the person responsi-
ble for filing the return and disclosing property of the
decedent that the personal representative has or
acquires knowledge of, or;
• The transferee of property. The transferee of property
should file a return if: no personal representative is
appointed, if the personal representative does not file a
return, or if the personal representative files a return but
does not include the subject property.
A “transferee” means any person to whom a transfer is
made and includes surviving joint tenants, beneficiaries,
heirs, legatees, devisees, grantees, assignees and
donees. The return must disclose any asset in which or
from which the transferee receives any ownership, interest,
income, possession or enjoyment, whether present or
future, and whether in trust or otherwise. Separate returns
are not to be filed by transferees for property included in a
personal representative’s return. The inclusion of property
in the return does not constitute an admission that its trans-
fer is taxable.
WHEN TO FILE
Returns must be filed within nine months after the death of
the decedent. Failure to file may subject the estate to a
penalty of 25 percent of the tax ultimately found to be due
or $1,000, whichever is less.
EXTENSION TO FILE
If the return cannot be filed within nine months from the
decedent’s date of death, an extension to file may be
requested from the Department of Revenue. Provide the
decedent’s name, county file number (if known), date of
death, Social Security number and the reason for an exten-
sion. The extension request must be made before the
return is due, and should be mailed to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION-EXT
PO BOX 280601
HARRISBURG PA 17128-0601
Or email the request to: RA-InheritanceTaxExt@pa.gov
Extensions will be granted for events beyond the control of
the estate such as litigation over assets and will disputes.
Extensions are not granted for events within the control of
the estate such as a failure to collect the information need-
ed to complete the return. A response will not be sent
unless the extension request is rejected.
IMPORTANT: Granting of an extension to file does
not relieve the estate from the payment of tax.
Interest will accrue beginning nine months and one day
from the decedent’s death on any tax ultimately found to be
due and not timely paid.
WHERE TO FILE
The return is to be filed in duplicate with the Register of
Wills of the county in which the decedent was a resident at
the time of death.
FORMS AND SCHEDULES
Forms and schedules are available on the department’s
website at www.revenue.pa.gov or by calling
1-800-362-2050. Services for people with special hearing
and/or speaking needs are available at 1-800-447-3020.
Large quantities of forms must be ordered by written
request from:
PA DEPARTMENT OF REVENUE
BUREAU OF ADMINISTRATIVE SERVICES
TAX FORMS SERVICES UNIT
1854 BROOKWOOD STREET
HARRISBURG PA 17104-2244
A list of schedules and a brief description can be found on
Page 7.
GENERAL INFORMATION
1www.revenue.pa.gov REV-1500
2 www.revenue.pa.gov
TAXABLE PROPERTY
In general, any items the decedent owned solely, as tenant-
in-common, jointly or in trust are taxable unless specifically
excluded by law. For additional information see instructions
for Schedules A, B, C, D, E, F and G for descriptions of tax-
able property.
VALUATION
Generally, valuation is based on the fair market value as of
the decedent’s date of death. Special rules apply to the val-
uation of life estates and future interests created by a dece-
dent. See the instructions for Schedules K nd M for more
information.
For estates of decedents dying on or after Jan. 1, 1995,
special rules exist for the valuation of a trust established for
the sole use of the surviving spouse. See the instructions
for Schedule O for further information.
Special rules also apply to the valuation of farmland. See
the instructions for Schedule A for further information con-
cerning the special farm use valuation and agriculture
exemptions.
It is important to note that Pennsylvania does not have a
six-month alternate valuation date similar to that found in
the Internal Revenue Code.
DEDUCTIONS
Funeral expenses, administrative costs and debts owed by
the decedent at the time of death are deductions allowed
against the inheritance tax liability. See the instructions for
Schedules H and I for descriptions of allowable deductions.
TAX RATES
The law in effect at the date of death is what governs the
tax rate. The following information is based on a date of
death on or after July 1, 2000. Historical rates are located
on page 8.
Spousal Tax Rate: 0 percent
Any asset passing to a decedent’s spouse is taxed at 0 per-
cent. No common-law marriage contracted after Jan. 1,
2005 shall be valid. Common-law marriages otherwise law-
ful and contracted on or before Jan. 1, 2005 will be recog-
nized when proved with sufficient evidence of its existence.
If satisfactory evidence of the common-law marriage does
not exist or the contract came into existence after Jan. 1,
2005 transfers to the surviving common-law spouse are
taxable at the collateral, or 15 percent rate.
Minor Child’s Estate: 0 percent
Transfers from the estate of a child age 21 or younger to
the child’s natural parent, adoptive parent or stepparent are
subject to a zero tax rate.
Parental Transfers to Minor Children: 0 percent
For dates of death on or after January 1, 2020, transfers to
or for the use of a child twenty-one years of age or younger
from a natural parent, an adoptive parent or a stepparent of
the child are subject to a zero tax rate.
Lineal Tax Rate: 4.5 percent
The lineal tax rate is applicable for transfers to:
Grandfather, grandmother, father, mother, children, un-
remarried wife and husband or widower of a child, and lin-
eal descendants. “Children” includes natural children
whether or not they have been adopted by others, adopted
children and stepchildren. “Lineal descendants” includes all
children of the natural parents and their descendants,
whether or not they have been adopted by others, adopted
descendants and their descendants, and step descen-
dants.
Sibling Tax Rate: 12 percent
The sibling tax rate is applicable for transfers to: Brothers
or half-brothers, sisters or half-sisters; persons having at
least one parent in common with the decedent, either by
blood or by adoption. Transfers between stepsiblings are
subject to tax at the collateral rate.
Collateral Tax Rate: 15 percent
The collateral tax rate is applicable for transfers to all other
beneficiaries. This includes but is not limited to transfers to
or for the benefit of aunts, uncles, cousins, nieces,
nephews, friends, sister-in-law, brother-in-law, pets and
entities not classified as a charity.
Charitable Bequests
Transfers to exempt charitable organizations, exempt insti-
tutions and government entities are exempt from tax.
DOCUMENTATION REQUIREMENT
If the decedent died testate or had maintained an inter-vivos
(living) trust, a copy of the will and/or trust document must be
submitted with the return. Additional verification or documen-
tation on certain assets or deductions may be required by the
Department of Revenue to complete the review of this form.
The Department will request by letter, telephone, or e-mail
the information needed. Failure to provide the information
will result in a delay of the processing of the return, or in the
issuance of an unfavorable assessment.
Any supplemental information which the estate representa-
tive considers confidential should be submitted directly to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280601
HARRISBURG PA 17128-0601
Include a statement that the documents are not part of the
public record. Confidential documents need not be
attached to the return filed with the Register of Wills.
FILING A FALSE RETURN
Any person who willfully makes a false return or report
commits a misdemeanor of the third degree, and fined
twenty-five percent of the tax due or $1,000, whichever is
less.
PAYMENT OF TAX
Tax on property transfered is due within nine months of the
decedent’s death.
IMPORTANT: The granting of an extension to file the
tax return does not extend the time for payment of the
tax ultimately found to be due.
A 5 percent discount is allowed on the tax paid within three
months of the decedent’s death. No discount applies to any
amount that may be subsequently refunded.
The discount is capped at 5 percent of the total tax due. In
order to calculate discount amount:
• If an underpayment was made, divide the payment
made by 0.95. Example: tax due is $150, a payment
made in the discount period is $100; $100.00/0.95 =
REV-1500
3www.revenue.pa.gov
$105.26 is the total of the payment and discount.
• If the correct amount or overpayment was made, multi-
ply the total tax due by 5 percent to calculate discount.
Example: total tax due is $200; $200x0.05 = $10 is the
discount amount.
IMPORTANT: All checks must be made payable to
“Register of Wills, Agent” and presented to the
Register of Wills of the county where the decedent resided.
The commonwealth places no limitation on tax liability until
a proper and complete return is made and the return is
assessed by the Department of Revenue.
NOTE: A prepayment of tax may be made at the
Register of Wills before the REV-1500 is filed. In writ-
ing, supply the Register with the decedent’s full name, date
of death and social security number along with the prepay-
ment.
INTEREST
Interest is charged beginning with the first day of delin-
quency, or nine months and one day from the date of death,
to the date of payment. The applicable interest rates (REV-
1611) can be found by visiting the department’s online serv-
ices at www.revenue.pa.gov.
An interest and penalty calculator is available at
www.doreservices.state.pa.us.
FAILURE TO PAY
The tax imposed, together with any interest thereon, con-
stitute a lien upon real property, which remains in effect
until the tax and interest are paid in full.
PETITION FOR CITATION
The law provides for the filing of a citation with the Court of
Common Pleas, Orphans’ Court Division, to compel the fil-
ing of the tax return or the payment of tax. It may be direct-
ed to the personal representative or transferee and may
commence nine months after the date of death. The cita-
tion process may result in an order directing filing and pay-
ment, a contempt citation, and ultimately, additional fines
and imprisonment for failure to comply with the require-
ments of the Inheritance and Estate Tax Act. See Section
2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S.
§9176).
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
After a return is filed, the Department of Revenue issues a
notice setting forth its valuation of the estate assets, allow-
able deductions and inheritance tax due.
Notice of potential tax liabilities based on jointly held
assets, trust assets, or non-probate property are identified
through the use of an eight digit number beginning with the
two digits representing the year in which the notice is orig-
inally issued. For example, all notices issued in 2020 will be
numbered 20000001, 20000002, etc. Further information
concerning the Transferee ID system may be obtained by
contacting the Inheritance Tax Division at 717-787-8327.
IMPORTANT: Depending on the complexity of the
return, an assessment may take three to six months
from the date it was filed with the Register of Wills.
REFUND
If tax is overpaid when the return is filed, a refund may be
requested by selecting the appropriate oval in the
Overpayment section on Page 3 of the REV-1500. If this
oval is checked, the estate is not required to submit a sep-
arate application for refund. The department will issue a
refund check approximately six weeks after the return pro-
cessing is completed. If the refund oval was not checked
when the tax return was filed, an “Application for Refund of
Pennsylvania Inheritance/Estate Tax” (REV-1313) must be
filed to request a refund of an existing tax credit reflected
on an official assessment notice. Refund applications
should be directed to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION-REF
PO BOX 280601
HARRISBURG PA 17128-0601
The application for refund period is three years. (See
Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)).
Should you believe that a refund is due as the result of an
issue which had not previously been raised, and where the
statutory appeal provisions of Section 2186(a) of the 1991
Act, as amended, have expired, a petition for refund may
be filed with the Board of Appeals provided that all tax,
penalty and interest assessed were paid in full. Visit
www.boardofappeals.state.pa.us for more information.
SUPPLEMENTAL RETURN
A personal representative or transferee who acquires
knowledge of additional assets, transfers or deductions at
any time after the original return has been filed must
promptly file a supplemental return. The supplemental
return should include only the additional assets, transfers
or deductions.
Do not repeat any assets or deductions reported on
an original return or prior supplemental return.
A supplemental return may not be used to adjust or correct
a previously filed return. If a correction is needed for an
asset that was reported on a return, see “Administrative
Corrections” below on how to request an administrative
correction. If there is an error contained in an assessed
return that must be resolved see “Administrative
Corrections” or “Protest, Notice or Appeal”. It is important to
note that it is not possible to file an amended inheritance
tax return. When the value of an asset or deduction has
been established by assessment notice from the depart-
ment, any discrepancy must be resolved either through the
refund process or through the appeal process.
ADMINISTRATIVE CORRECTIONS
Obvious factual errors discovered on the assessment may
be corrected administratively. Examples of correctable
errors include those made by the transposing of figures,
mathematical errors, miscalculations and obvious duplica-
tion of assets. The estate must report such errors to the
Department of Revenue by a letter which identifies the
alleged error and the proposed correction. Any documenta-
tion which supports the need for an adjustment to the
record must be submitted. Requests for administrative cor-
rection should be directed to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
POST ASSESSMENT REVIEW UNIT
PO BOX 280601
HARRISBURG PA 17128-0601
REV-1500
4 www.revenue.pa.gov
All other errors must be resolved in accordance with guide-
lines outlined in the Protest, Notice or Appeal section.
The Pennsylvania Department of Revenue has a
Taxpayers’ Rights Advocate who assists taxpayers with PA
personal income tax and PA inheritance tax problems and
concerns that have not been resolved through
normal administrative procedures. It is the advocate’s
responsibility to ensure that the department provides equi-
table treatment with dignity and respect.
To contact the Taxpayers’ Rights Advocate, call
717-772-9347 or write to:
PA DEPARTMENT OF REVENUE
TAXPAYERS’ RIGHTS ADVOCATE
LOBBY STRAWBERRY SQUARE
HARRISBURG PA 17128
PROTEST, NOTICE OR APPEAL
Any party not satisfied with the appraisement, allowance or
disallowance of deductions, assessment of tax (including
discount or interest) or any other matter relating to the tax
imposed may object by taking any of the following actions
within 60 days of receipt of the notice to which objection is
made:
(a) File a written protest specifying all objections with:
PA DEPARTMENT OF REVENUE
BOARD OF APPEALS
PO BOX 281021
HARRISBURG PA 17128-1021
The Board of Appeals does not accept facsimile or fax
copies of petition forms.
(b) File an appeal or intent to appeal online through the
Revenue e-Services Center at www.revenue.state.pa.us.
(c) Notify the Register of Wills in writing that you elect to
have the correctness of the department’s action deter-
mined at the audit of the account of the personal represen-
tative. A copy of this election must be sent to:
PA DEPARTMENT OF REVENUE
OFFICE OF CHIEF COUNSEL
PO BOX 281061
HARRISBURG PA 17128-1061
(d) File an appeal to the Court of Common Pleas, Orphans’
Court Division to have the correctness of the department’s
action determined at the “audit of the account” of the per-
sonal representative or at such time as the court shall fix. A
copy of the appeal must be sent to:
PA DEPARTMENT OF REVENUE
OFFICE OF CHIEF COUNSEL
PO BOX 281061
HARRISBURG PA 17128-1061
DECEDENT INFORMATION
Decedent’s Social Security Number
Enter the nine-digit Social Security number of the dece-
dent.
Date of Death
Enter the month, day and year of the decedent’s death.
Date of Birth
Enter the month, day and year of the decedent’s birth.
Decedent’s Name
Enter decedent’s last name, first name and middle initial.
Decedent’s Spouse
If applicable, enter the decedent’s spouse's last name, first
name, middle initial and last four digits of the social security
number.
TYPE OF RETURN
Only select one oval for the type of return being filed.
Original Estate Return
Fill in the oval if this is the first return filed for an estate and
no other asset or deduction has previously been submitted.
Supplemental Estate Return
Fill in the oval if the return is being filed to report additional
assets or deductions not reported on a prior return.
Individual-Transferee Return
Fill in the oval if the return is being filed by an individual to
report non-probate assets (Schedule F and G) that will not
be reported on the estate return.
Remainder Return
Fill in the oval to report a future interest under a prior limited
estate. This oval is only applicable for dates of death prior
to Dec. 13, 1982.
FILL IN THE APPLICABLE OVALS
1. Decedent Died Testate
Fill in the oval if the decedent died having a valid will which
has been submitted to the Register of Wills for probate. A
copy of the will must be attached to the return.
2. Spouse is Sole Beneficiary
(No Trusts Involved)
Fill in the oval if all assets pass outright to the surviving
spouse either through the will or as designated beneficiary.
NOTE: This oval should not be selected if any of the
assets pass to a trust or other similar arrangement.
3. Litigation Proceeds Received
Fill in the oval if the estate received proceeds of litigation
more than nine months from the decedent’s date of death.
4. Federal Estate Tax Return Required
Fill in the oval if the total assets reportable to the Internal
Revenue Service required that a federal estate tax return
be filed. A copy of the federal return (Form 706) must be
filed with the Department of Revenue through the Register
of Wills office within one month of the filing of the federal
return.
5. Agricultural Exemption
Fill in the oval to indicate that the decedent owned real
estate or agricultural commodity that qualifies for an
Agricultural Exemption for dates of death on or after July 1,
2012.
NOTE: If this oval is selected you must include
Schedule AU, REV-1197.
COMPLETING THE REV-1500
PAGE 1
REV-1500
5www.revenue.pa.gov
6. Family-Owned Business Exemption
Fill in the oval to indicate the decedent owned business
interest that qualifies for the Family-Owned Business
Exemption for dates of death on or after July 1, 2013.
NOTE: If this oval is selected you must include
Schedule C-SB, REV-571.
7. Business assets
Fill in the oval if the decedent owned any business interest,
including a sole-proprietorship held by the decedent.
8. Decedent Maintained Living Trust
Fill in the oval if the decedent, during his or her lifetime,
transferred property to a trust and retained or reserved an
interest or a power of appointment. A copy of the instrument
must be attached to the return when filed.
9. Future Interest Compromise
Fill in the oval to request a compromise if the rate of tax
which will be applicable when a future interest vests cannot
be established with certainty. This oval is applicable only for
an estate where the decedent died on or after Dec. 13,
1982.
NOTE: If this oval is selected you must include
Schedule M, REV-1647.
10. Deferral/Election of Spousal Trust
Fill in the oval if the decedent created a trust or other simi-
lar agreement which qualifies as a sole use trust. The
estate may choose to defer the tax or elect to tax the trust
or other similar arrangement in this estate.
NOTE: If this oval is selected you must include
Schedule O, REV-1649.
11. Total Number of Safe Deposit Boxes
Enter the number of safe deposit boxes held by the dece-
dent alone or jointly (except with a surviving spouse) that
must be inventoried. For more information, see REV-584,
PA Inheritance Tax & Safe Deposit Boxes brochure and
REV-485, Safe Deposit Box Inventory.
CORRESPONDENT
All requests for information and documentation from the
department, including the tax assessment will be forwarded
to this individual.
Name
Enter the first name and last name of the personal repre-
sentative of the estate.
Phone Number
Enter the daytime telephone number for the personal rep-
resentative of the estate.
Address
Enter the complete address of the personal representative
of the estate.
Email Address
Enter the email address of the personal representative of
the estate.
Decedent’s Social Security Number
Enter the nine-digit Social Security number of the decedent.
RECAPITULATION
Real Estate (Schedule A)
If the estate is required to complete REV-1502 Schedule A,
enter the amount from the Total line of REV-1502 Schedule
A on Line 1 of the REV-1500.
If the estate is not required to complete REV-1502
Schedule A, leave Line 1 of the REV-1500 blank.
Stocks and Bonds (Schedule B)
If the estate is required to complete REV-1503 Schedule B,
enter the amount from the total line of REV-1503 Schedule
B on Line 2 of the REV-1500.
If the estate is not required to complete REV-1503
Schedule B, leave Line 2 of the REV-1500 blank.
Closely Held Corporation, Partnership or Sole-
Proprietorship (Schedule C)
If the estate is required to complete REV-1504 Schedule C,
enter the amount from the Total line of REV-1504 Schedule
C on Line 3 of the REV-1500.
If the estate is not required to complete REV-1504
Schedule C, leave Line 3 of the REV-1500 blank.
Mortgages and Notes Receivable (Schedule D)
If the estate is required to complete REV-1507 Schedule D,
enter the amount from the Total line of REV-1507 Schedule
D on Line 4 of the REV-1500.
If the estate is not required to complete REV-1507
Schedule D, leave Line 4 of the REV-1500 blank.
Cash, Bank Deposits and Miscellaneous Personal
Property (Schedule E)
If the estate is required to complete REV-1508 Schedule E,
enter the amount from the Total line of REV-1508 Schedule
E on Line 5 of the REV-1500.
If the estate is not required to complete REV-1508
Schedule E, leave Line 5 of the REV-1500 blank.
Jointly Owned Property (Schedule F)
If the estate is required to complete REV-1509 Schedule F,
enter the amount from the Total line of REV-1509 Schedule
F on Line 6 of the REV-1500.
If the estate is not required to complete REV-1509
Schedule F, leave Line 6 of the REV-1500 blank.
IMPORTANT: The Separate Billing Requested oval
must be checked to request the department to issue
a separate tax notice for tax due on jointly owned assets
PAGE 2
LINE INSTRUCTIONS
LINE 1
LINE 2
LINE 3
LINE 4
LINE 5
LINE 6
REV-1500
6 www.revenue.pa.gov
directly to the surviving owner. All information requested on
REV-1509, Schedule F must be completed, including the
surviving joint owner’s address, in order for the Department
to issue a notice. Do not include amount to be billed sepa-
rately on Line 6 of the REV-1500.
Inter-Vivos Transfers & Miscellaneous Non-Probate
Property (Schedule G)
If the estate is required to complete REV-1510 Schedule G,
enter the amount from the Total line of REV-1510 Schedule
G on Line 7 of the REV-1500.
If the estate is not required to complete REV-1510
Schedule G, leave Line 7 of the REV-1500 blank.
IMPORTANT: The Separate Billing Requested oval
must be checked to request the department to issue
a separate tax notice for tax due on transfers directly to the
surviving owner. All information requested on REV-1510,
Schedule G must be completed, including the transferee’s
address, in order for the department to issue a notice. Do
not include amount to be billed separately on Line 7 of the
REV-1500.
Total Gross Assets
Add all assets shown on Lines 1 through 7 together and
enter the total value here on Line 8 of the REV-1500.
Funeral Expenses and Administrative Costs
(Schedule H)
If the estate is required to complete REV-1511 Schedule H,
enter the amount from the Total line of REV-1511 Schedule
H on Line 9 of the REV-1500.
If the estate is not required to complete REV-1511
Schedule H, leave Line 9 of the REV-1500 blank.
Debts of Decedent, Mortgage Liabilities and Liens
(Schedule I)
If the estate is required to complete REV-1512 Schedule I,
enter the amount from the Total line of REV-1512 Schedule
I on Line 10 of the REV-1500.
If the estate is not required to complete REV-1512
Schedule I, leave Line 10 of the REV-1500 blank.
Total Deductions
Add all deductions shown on Lines 9 through 10 together
and enter the total value here on Line 11 of the REV-1500.
Net Value of Estate
Subtract Line 11 total deductions from Line 8 total gross
assets and enter total net value of estate here on Line 12
of the REV-1500.
Charitable and Governmental Bequests/Sec. 2113
Trusts for which an election to tax has not been made
(Schedule J)
If the estate is required to complete REV-1513 Schedule J,
Section II, enter the amount from the Total line of REV-1513
Schedule J, Section II, on Line 13 of the REV-1500.
If the estate is not required to complete REV-1513 Schedule
J, Section II, leave Line 13 of the REV-1500 blank.
IMPORTANT: Do not include any amount passing
outright to spouse in Section II.
Net Value Subject to Tax
Subtract Line 13 Charitable and Governmental
Bequests/Sec. 2113 Trusts for which an election to tax has
not been made from Line 12 net value of Estate and enter
total net value subject to tax on Line 14 of the REV-1500.
TAX CALCULATION
Amount of Line 14 Taxable at the spousal rate, or
transfers under Sec. 2116(a)(1.2) or (1.4)
Calculate the amount from Line 14 subject to tax at the
spousal rate and enter the total value on Line 15 of the
REV-1500.
Amount of Line 14 Taxable at the lineal rate
Calculate the amount from Line 14 subject to tax at the lin-
eal rate and enter the total value on Line 16 of the REV-
1500.
Amount of Line 14 Taxable at the sibling rate
Calculate the amount from Line 14 subject to tax at the sib-
ling rate and enter the total value on Line 17 of the REV-
1500.
Amount of Line 14 Taxable at the collateral rate
Calculate the amount from Line 14 subject to tax at the col-
lateral rate and enter the total value on Line 18 of the REV-
1500.
Tax Due
Add the amount from Lines 15 through 18 and enter the
total value on Line 19 of the REV-1500.
Signatures
When the return is complete and contains all necessary
schedules, the person(s) responsible for filing must sign,
address and date the return. If there is no personal repre-
sentative, every person in actual or constructive posses-
sion of any property of the decedent is considered, by law,
LINE 11
LINE 12
LINE 10
LINE 8
LINE 9
LINE 7
LINE 13
LINE 14
LINE 15
LINE 16
LINE 17
LINE 18
LINE 19
REV-1500
7www.revenue.pa.gov
a fiduciary for the purposes of the tax and must file a return.
CAUTION: Those signing the return are legally
responsible and may incur liability for erroneous,
false or fraudulent returns.
If the estate representative(s) secured help in preparing the
return, the preparer must complete their signature, address
and date the return.
Decedent’s Complete Address
Enter the complete address where the decedent resided on
the date of death.
TAX PAYMENTS AND CREDITS
Tax Due
Enter the amount from Line 19, Page 2 on Line 1.
Credits/Payments
Prior Payments - Enter the receipt number(s) for prior pay-
ments made with the Register of Wills. Enter the total
amount paid on Line 2.
Discount
If a payment was made within three months of the dece-
dent’s date of death, calculate the discount (see Payment
of Tax) and enter on Line 3 of the REV-1500.
Interest
Calculate any interest that may be due do to late filing (see
Payment of Tax).
Overpayment
If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the
difference on Line 5 of the REV-1500. If an overpayment
exists, complete the Overpayment Section.
Tax Due
If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the
difference on Line 6 of the REV-1500.
Overpayment
If an overpayment exists on Page 3, Line 5 of the REV-
1500, fill in the oval that best describes how the overpay-
ment should be issued. If you choose to leave the overpay-
ment or part of the overpayment on the account, the over-
payment must be used within 3 years.
Refunds will be issued in the name of the estate and mailed
to the correspondent on file at the time of issuance. If a
refund is requested and should not be issued in the name
of the estate or should be mailed to another address, a
letter from the estate representative must be included with
the return. A request for the issuance of a refund to a payee
other than the decedent’s estate should include the name,
address, and Social Security number or FEIN of the payee.
If the estate has received a refund that the representative
is unable to cash, contact the Department by calling
(717) 787-8327.
Mark all ovals that apply
If any of the ovals are marked, a REV-1510, Schedule G
must be completed and submitted with the REV-1500.
IMPORTANT: Attach only appropriate schedules
based upon the assets and debts and deductions of
your particular estate. Do not submit blank schedules.
Schedule A, REV-1502 – Real Estate
Report all Pennsylvania real estate held by the decedent
solely or as tenant-in-common.
Schedule AU, REV-1197 – Agricultural Use
Exemptions
Report a claim for an exemption for real estate pursuant to
either the “business of agriculture” exemption or the “farm-
land-other” exemption under Act 85 of 2012.
Schedule B, REV-1503 – Stocks and Bonds
Report all stocks and bonds held by the decedent solely or
as tenant-in-common.
Schedule C, REV-1504 – Closely-Held Corporation or
Sole Proprietorship
Report all business interests, including a sole proprietor-
ship held by the decedent.
Schedule C-SB, REV-571 – Family-Owned Business
Exemption
Report a business interest for which you are claiming an
exemption under Act 52 of 2013.
Schedule D, REV-1507 – Mortgages and Notes
Receivable
Report all mortgages and notes receivable owed to the
decedent.
Schedule E, REV-1508 – Cash, Bank Deposit, & Misc.
Personal Property
Report all gross probate estate assets not reportable under
any other schedule.
Schedule F, REV-1509 – Jointly Owned Property
Report all property in which the decedent held an interest
as joint tenants with right of survivorship.
Schedule G, REV-1510 – Inter-Vivos Transfers & Misc.
Non-Probate Property
Report all transfers made by decedent during life, by trust
or otherwise, to the extent that they were made without
valuable and adequate consideration in money or money’s
worth at the time of the transfer.
Schedule H, REV-1511 – Funeral Expenses and
Administrative Costs
Report any expenses incurred by administering the estate.
LIST OF SCHEDULES
LINE 6
LINE 5
LINE 4
LINE 1
LINE 2
PAGE 3
LINE 3
REV-1500
8 www.revenue.pa.govREV-1500
Schedule I, REV-1512 – Debts
Report all valid debts of the decedent owed at the time of
death including all mortgages and liens on real estate.
Schedule J, REV-1513 - Beneficiaries
Report all beneficiaries and their relationship to the dece-
dent.
Schedule K, REV-1514 – Life Estate, Annuity and Term
Certain
Report all presently vested life estate, annuities and terms
certain created by the decedent for which valuations must
be actuarially determined.
Schedule M, REV-1647 – Future Interest Compromise
Report all future interests where the rate of tax that will be
applicable when the future interest vests in possession and
enjoyment cannot be established with certainty.
Schedule O, REV-1649 – Deferral/Election of Spousal
Trusts
Report all sole use trusts for which you are choosing to defer
the tax until the death of the surviving spouse or electing to
tax the trust or other similar arrangement in this estate.
ONLINE SERVICES
Online Customer Service Center at www.revenue.pa.gov
You can find answers to commonly asked questions by
using the department’s Online Customer Service Center.
Use the Find an Answer feature to search the database of
commonly asked questions. If you do not find your answer
in this area, you may submit your question to a customer
service representative.
Internet: www.revenue.pa.gov
Pennsylvania inheritance tax forms, schedules, brochures
and other information are available on the department’s
website.
Email Requests for forms: ra-forms@pa.gov
TELEPHONE SERVICES
Taxpayer Service and Information Center
Call 717-787-8327 for Pennsylvania inheritance tax help
during normal business hours, 7:30 a.m. to 5 p.m.
Services for Taxpayers with Special Hearing and/or
Speaking Needs:
1-800-447-3020 (TTY)
Language Services
Non-English-speaking taxpayers can receive assistance
from the department through an interpretation service.
TAXPAYER SERVICE & ASSISTANCE
Effective as of Date of Death Spouse Lineal Sibling Collateral*
4/07/1826 to 4/22/1846 0% 0% 2.5% 2.5%
4/23/1846 to 7/10/1917 0% 0% 5% 5%
7/11/1917 to 5/04/1921 2% 2% 5% 5%
5/5/1921 to 12/10/1951 2% 2% 10% 10%
12/11/1951 to 12/29/1967 @ 4pm 2% 2% 15% 15%
12/29/1967 after 4pm to 6/30/1994 6% 6% 15% 15%
7/1/1994 to 12/31/1994 3% 6% 15% 15%
1/1/1995 to 6/30/2000 0% 6% 15% 15%
7/1/2000 to Present 0% 4.5% ** 12% 15%
* Until May 31, 1957, charities were considered collateral beneficiaries.
** Effective July 1, 2000, transfers from a child, age 21 or younger to a natural or adoptive parent or stepparent are
at a zero tax rate. For dates of death on or after January 1, 2020, transfers to or for the use of a child age 21 or
younger from a natural parent, an adoptive parent or a stepparent of the child are at a zero tax rate.
HISTORICAL TAX RATES
REV-1502 EX+ (10-15)
SCHEDULE A
REAL ESTATE
ESTATE OF: FILE NUMBER:
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
TOTAL (Also enter on Line 1, Recapitulation.) $
If more space is needed, use additional sheets of paper of the same size.
1.
Attach a copy of the settlement sheet if the property has been sold.
Include a copy of the deed showing decedent’s interest if owned as tenant in common.
DESCRIPTION
ITEM
NUMBER
VALUE AT DATE
OF DEATH
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
TOTAL (Also enter on Line 2, Recapitulation) $
If more space is needed, insert additional sheets of the same size
1.
REV-1503 EX+ (02-15)
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SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
ESTATE OF FILE NUMBER
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
TOTAL (Also enter on Line 4, Recapitulation) $
(If more space is needed, insert additional sheets of the same size.)
REV-1507 EX+ (02-15)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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SCHEDULE E


 
Include the proceeds of litigation and the date the proceeds were received by the estate.
.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
(Also enter on Line 5, Recapitulation)
If more space is needed, use additional sheets of paper of the same size.
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV-1508 EX+ (02-15)
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If more space is needed, use an additional Schedule F.
JOINTLY OWNED PROPERTY:
RELATIONSHIP OF DECEDENTSURVIVING JOINT TENANT(S) NAME(S) ADDRESS
If an asset became jointly owned within one year of the decedent’s date of death, it must be reported on Schedule G.
A.
B.
C.
REV-1509
BurEau OF InDIvIDual TaXEs
PO BOX 280601
HarrIsBurg Pa 17128-0601
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER:
ITEM
NUMBER
LETTER
FOR JOINT
TENANT
DATE
MADE
JOINT
DESCRIPTION OF PROPERTY
NAME OF FINANCIAL INSTITUTION.
ATTACH DEED FOR JOINTLY HELD REAL ESTATE.
LAST 4 DIGITS
OF BANK
ACCOUNT #
DATE OF DEATH
VALUE OF ASSET
% OF
DECEDENT’S
INTEREST
DATE OF DEATH
VALUE OF
DECEDENT’S INTEREST
TOTAL (Also enter on Line 6, Recapitulation) $
1. A.
(EX+) MOD 03-19 (FI)
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Pennsylvania Department of Revenue
Instructions for REV-1509
schedule F – Jointly Owned Property
rEv-1509 In (EX+) 03-19
PURPOSE OF SCHEDULE
Use REV-1509 Schedule F to report all property in which
the decedent held an interest as joint tenants with right of
survivorship.
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1500, Pennsylvania Inheritance Tax Return.
FILE NUMBER
Enter the file number of the estate assigned by the Register
of Wills as shown on the REV-1500, Pennsylvania
Inheritance Tax Return.
SURVIVING JOINT TENANT(S) INFORMATION
Enter the surviving joint tenant’s name, address and rela-
tionship to decedent.
JOINTLY OWNED PROPERTY
Enter the letter corresponding with the joint tenant, last 4
digits of bank account #, date asset was made joint,
description of property, date of death value, percentage of
decedent’s interest and the value of decedent’s interest.
LAST FOUR DIGITS OF BANK ACCOUNT NUMBER
If applicable, enter the last four digits of the bank account
number or similar identifying number for the account being
reported.
DESCRIPTION OF PROPERTY
Report all property of whatever kind or character, whether
real estate is situated in the Commonwealth of
Pennsylvania or personal property in which the decedent
held an interest as a joint tenant with a right of survivorship.
NOTE: Assets held jointly with right of survivorship
between spouses are not reportable for inheritance
tax purposes.
DATE OF DEATH VALUE
When reporting the assets indicate the date the asset was
placed into joint ownership, the exact balance or market
value at date of death, and the value of the taxable interest.
Each description must show the exact registration of the
asset and the appropriate letter, A. B. C. etc., to indicate the
name, address, and relationship of each of the surviving
joint tenants to the decedent.
If the jointly held asset is a rollover from a previously jointly
held account, that information should be reported, including
date originally issued and the date the rollover occurred.
IMPORTANT: If the surviving joint owner of any asset
has received a separate assessment notice from the
department and paid the tax due on a specific joint asset,
the value of that asset should not be included in the total for
this schedule.
An estate representative may request that the department
issue a separate tax notice for tax due on jointly owned
assets directly to the surviving owner by filling in the oval
below Line 6 of the REV-1500. All information requested on
REV-1509, Schedule F must be completed, including the
surviving joint owner’s address, in order for the department
to issue a notice. This option should only be used when the
estate representative does not wish to pay the tax on the
jointly-owned assets from estate funds and if the dece-
dent’s will does not have a stipulation stating that all taxes
from whatever conveyance shall be paid out of the probate
estate.
TOTAL
Total all items in the Value at Date of Death column and
enter value here. Enter this value on Line 6, Page 2 of the
REV-1500.
CAUTION: Assets made joint within one year of
death are reported on REV-1510, Schedule G.
Do not report a retained life interest on this schedule.
GENERAL INFORMATION
FORM INSTRUCTIONS
GENERAL INSTRUCTIONS
1www.revenue.pa.gov REV-1509
RETURN TO FORM
If more space is needed, use an additional Schedule G.
REV-1510
BurEau OF InDIvIDual TaXEs
PO BOX 280601
HarrIsBurg Pa 17128-0601
SCHEDULE G
INTER-VIVOS TRANSFERS AND
MISC. NON-PROBATE PROPERTY
ESTATE OF: FILE NUMBER:
ITEM
NUMBER
DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THE RELATIONSHIP TO DECEDENT
AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
LAST 4 DIGITS
OF ACCOUNT ID
DATE OF DEATH
VALUE OF ASSET
% OF
DECEDENT’S
INTEREST
TAXABLE
VALUE
TOTAL (Also enter on Line 7, Recapitulation) $
1.
EXCLUSION
(IF APPLICABLE)
(EX+) MOD 03-19 (FI)
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Pennsylvania Department of Revenue
Instructions for REV-1510
schedule g – Inter-vivos Tr ansfers and Misc. non-Probate Property
rEv-1510 In (EX+) 03-19
PURPOSE OF SCHEDULE
Use REV-1510, Schedule G to report all transfers made by
decedent during life, by trust or otherwise, to the extent that
they were made without valuable and adequate considera-
tion in money or money’s worth at the time of the transfer.
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1500, Pennsylvania Inheritance Tax Return.
FILE NUMBER
Enter the file number of the estate assigned by the Register
of Wills as shown on the REV-1500, Pennsylvania
Inheritance Tax Return.
LAST FOUR DIGITS OF ACCOUNT ID
Enter the last four digits of the account number or similar
identifying number of the property being reported.
DESCRIPTION OF PROPERTY
Report the name of the transferee, transferee's relationship
to the decedent and the date of the transfer.
Supply a copy of the deed for real estate.
DATE OF DEATH VALUE
Transfers should be valued as of the date of death and not
the date of transfer. Include all transfers in the gross estate
on this schedule.
% OF DECEDENT’S INTEREST
Report the percent of the decedent’s interest that is subject
to tax.
EXCLUSION
Transfers made within one year of death are eligible for a
$3,000 exclusion to the extent they exceed $3,000 in value. A
$3,000 exclusion may be taken per transferee, per calendar
year.
For example, if the decedent transferred $10,000 within
one year of death, $7,000 would be subject to tax.
TAXABLE VALUE
Enter the taxable amount of the decedent’s interest less
any exclusion if applicable. This is the amount subject to
tax.
TOTAL
Total all items in the Taxable Value column and enter value
here. Enter this value on Line 7, Page 2 of the REV-1500.
IRAs, ANNUITIES AND PENSION PLANS
IRAs are fully taxable if the decedent was 59½ years of age
or older or considered disabled at any age.
If the decedent was younger than 59½ years of age, the
IRA is taxable only if he or she was disabled and not sub-
ject to the 10 percent penalty imposed by the IRS for a pre-
mature withdrawal.
Annuities are fully taxable.
Employer-sponsored retirement and/or pension plans are
exempt from tax if the decedent, during his lifetime, did not
have the right to possess, enjoy, assign or anticipate the
payments made. A pension plan where the decedent’s only
rights were to designate a beneficiary and receive a regular
monthly payment are not subject to tax.
IMPORTANT: When a retirement and/or pension
plan is reported as being exempt, a copy of the plan
summary is required.
JOINT TENANCY
Any assets made joint with another person within one year
of death are fully taxable. The transferee may claim a
$3,000 exclusion.
RETAINED REVERSIONARY INTEREST
Transfers where the decedent reserved the right to regain
or reassert control of the asset are taxable if the reversion-
ary interest exceeds 5 percent of the value of the trans-
ferred property.
LIFE ESTATE
Transfers in which the decedent reserved a life interest are
fully taxable. This includes transfers where the decedent
expressly or impliedly reserved for life or any period which
does not, in fact, end before death, the income or enjoy-
ment of the property.
For example, a reservation of a life interest includes the
right to use or occupy the property or receive rents.
Continued occupancy without the payment of rent would
subject the property to tax.
PROMISES BY TRANSFEREE
Transfers in which the transferee promises to make pay-
ments to or care for the transferor during the remainder of
the transferor’s life may be subject to tax.
REVOCABLE AND TENTATIVE TRUSTS
Trusts include transfers under which the decedent had the
power to alter, amend, or revoke the interest of the benefi-
ciary, e.g. In trust for (ITF) accounts.
GENERAL INFORMATION
FORM INSTRUCTIONS
GENERAL INSTRUCTIONS
TRANSFERS SUBJECT TO TAX
1www.revenue.pa.gov REV-1510
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2 www.revenue.pa.gov
IMPORTANT: When a trust is reported, a copy of the
instrument creating the trust is required as well as a
valuation of the assets contained in the trust.
An estate representative may request separate billing for
non-probate assets. All information on REV-1510,
Schedule G must be completed and the address of the
transferee included. This option should be used only when
there is no tax clause requiring the estate to pay the tax.
IMPORTANT: Life insurance proceeds on the life of
the decedent are not subject to inheritance tax.
REV-1510
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FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
Attorney Fees:
Family Exemption: (If decedent’s address is not the same as claimant’s, attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
B.
1.
2.
3.
4.
5.
6.
7.
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
TOTAL (Also enter on Line 9, Recapitulation) $
If more space is needed, use additional sheets of paper of the same size.
A.
1.
REV-1511 EX+ (10-15)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
TOTAL (Also enter on Line 10, Recapitulation) $
If more space is needed, insert additional sheets of the same size.
1.
REV-1512 EX+ (02-15)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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SCHEDULE J
BENEFICIARIES
ESTATE OF: FILE NUMBER:
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TOTAL OF PART II –
ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET.
$
If more space is needed, use additional sheets of paper of the same size.
II
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
REV-1513 EX+ (02-15)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
1.
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Form 1505619105: REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT (Beaver County Information Technology)

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Completed 17 July 2020

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