In Re Pomerantz Estate, 28 D. & C. 3rd 521, 3 Fiduc. Please be advised: All Estates opened must complete and file a PA Inheritance Tax Return even if there is NO tax due. 0.5 0.5 383.0869 16.046 re Pennsylvania inheritance tax is imposed by the Inheritance and Estate Tax Act of 1991, which applies to estates of dece-dents who died on or after Oct. 3, 1991. 0.933319 G You can also apply for a 6 month extension during which interest will accrue on any unpaid portion of the tax ultimately due. 0.5 0.5 15.4555 16.0891 re h�bbd``b`��e "H�n �D� �H0��-w7��I �+ $�la`bd� d100M�g�� � 5� endstream endobj 104 0 obj <>/Subtype/Form/Type/XObject>>stream 0.5 0.5 351.27 22.81 re the REV-1737-A. E�\�\y\�\F PA inheritance tax, estate My sister (L) lives in PA; I (D) live in CA. s H&R Block will explain the position taken by the IRS or other taxing authority and assist you in preparing an audit response. 3 w 0.5 0.5 383.0869 16.045 re endstream endobj 58 0 obj <>/Subtype/Form/Type/XObject>>stream ��z�@Ն� cBry5b��M4C�x]Cx>+G 0.933319 G The 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 October 3, 1991. s h�bbd```b``���� ���t�L:`�6��"����"�"Ĩ��n��*������pC�.5�X�mt��Hd8d����`v�dl�b3���`�?�4Db��շ�H��.��`�y ��� Rt PURPOSE. 1.5 1.5 92.454 14.0453 re 26 0 obj <>/Filter/FlateDecode/ID[<3C82A35C5DB8908ABB57B9FAF0F17499><6D7F55F5E77411489DABA884293DC8FB>]/Index[10 28]/Info 9 0 R/Length 81/Prev 24977/Root 11 0 R/Size 38/Type/XRef/W[1 2 1]>>stream 0.933319 G incurred by administering the estate. 0.933319 G H��0���Oq#]L\;i�VB� File Number Enter the file number of the estate as-signed by the Register of Wills as shown on REV-1500, Pennsylvania In-heritance Tax Return. s 1.5 1.5 92.54 19.292 re endstream endobj 74 0 obj <>/Subtype/Form/Type/XObject>>stream s 0.5 0.5 383.0869 16.045 re s 1.5 1.5 92.569 19.151 re 0.5 0.5 383.0869 16.0455 re 3 w endstream endobj 44 0 obj <>/Subtype/Form/Type/XObject>>stream When Is The PA Inheritance Tax Return Filed and the Tax Paid? COVID-19 Update on Inheritance Tax Returns. endstream endobj 77 0 obj <>/Subtype/Form/Type/XObject>>stream endstream endobj 63 0 obj <>/Subtype/Form/Type/XObject>>stream 3 w s s s s was amended in 1994, for estates of decedents who died on or after July 1, 1994 and again in 1995 for estates of endstream endobj 89 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Administration expenses for an estate are fully deductible for Pennsylvania Inheritance Tax purposes. The PA Inheritance Tax Return filing deadline is 9 months after the date of death. The PA Inheritance Tax Return filing deadline is 9 months after the date of death. Preparing PA Inheritance Tax Return • Schedule A – Real Estate – Expenses of sale – reported on Schedule H • Can only be deducted if actually paid – you cannot estimate • Suspend the valuation until property sells (15 months) • Pay tax and extend return for extra time to sell – File after property sells, even if late – Tax basis 0.933319 G b� 3 w The Pennsylvania inheritance tax isn’t the only applicable tax for the estates of decedents. 0.5 0.5 383.0869 16.046 re For the most part, spouses will not owe tax. In Pennsylvania, decedentsâ estates are required to file a Pennsylvania Inheritance Tax Return (Form REV-1500). s Pennsylvania also allows a family exemption deduc-tion of $3,500 paid to a member of the immediate family living with the decedent at the time of death. 0.933319 G REV-1845 -- Notice of Intent to Enter Safe Deposit Box. h�b``�c``�f o?T��, �b|P�������b�ɲ��q��lq�F���aZg߄1l��C>c@� d/P endstream endobj 92 0 obj <>stream Enter the complete name of the estate as shown on. endstream endobj 66 0 obj <>/Subtype/Form/Type/XObject>>stream 1.5 1.5 92.54 14.046 re PA Department of Revenue. endstream endobj 70 0 obj <>/Subtype/Form/Type/XObject>>stream 3 w H�l�� endstream endobj 69 0 obj <>/Subtype/Form/Type/XObject>>stream 0.5 0.5 383.0869 16.045 re 0.933319 G s s Estate of Enter the complete name of the estate as shown on REV-1500, Pennsylvania Inheritance Tax Return. 0.933319 G 0.933319 G 38 0 obj <> endobj The tax rate varies depending on the relationship of the heir to the decedent. endstream endobj 86 0 obj <>/Subtype/Form/Type/XObject>>stream 37 0 obj <>stream endstream endobj 42 0 obj <>>>/Subtype/Form/Type/XObject>>stream ITEM NUMBER DESCRIPTION AMOUNT TOTAL (Also enter on Line 9, Recapitulation)$ If more space is needed, use additional sheets of paper of the same size. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Decedent's debts must be reported on Schedule I. There is a flat 15% inheritance tax on most assets that pass up to nieces, nephews, friends and other beneficiaries. ����;5�@8��s_P�ݩ5��F�ˍD�Z�R���6�������R��%��$�D|U�X|����!����D �A��Ba^7T*��M׍%^��_���z��>�Fձ މ����Z(������R�C�h!�:QM8�E�'�ca��_i`��X1Sb�M4�U�}�#u�v��i���|�$*��ljs��r�� �������RIha�]ȭ{���{Z��C+O��K�n��w� ��` q�ξ Pennsylvania Inheritance Tax Rates for IRAs. When Is The PA Inheritance Tax Return Filed and the Tax Paid? 0.5 0.5 383.0869 16.0453 re s endstream endobj 43 0 obj <>/ProcSet 115 0 R>>/Subtype/Form/Type/XObject>>stream 0.5 0.5 15.4555 16.088 re The PA Inheritance Tax Return, Rev-1500, must be filed in DUPLICATE in the office of the Register of Wills at 201 W. Market Street, Suite 2200, West Chester, PA 19380. This appears to require that the Rev 1500 tax be included in Schedule H, Item B.7. hެVkO�8�+���;��W�+$Z( qKEy]!>��msI�����c��R�X����=�ό�O-����&�c��ł��3 {,�ߘq�$,��'°X1�4ƚ ���=���:���}�F�d{�:eQ�� Aa���q��^U�����n�N�S}�� ����ܡ�q��,���,�;��>��ۖT���x7�\劁�_ł�t��T4y�M\A3We�Ʉ��1�({��Ҡ�˂iE;Ԣ6��uh��MG���tL=f�P�N��Yb(�А�hL��,�4��J����*�SM��@��D�׋�A9̊q��3��fF%�Ng.O0�ړ�B��h2Y����'��0ۀ��~�HJ`ɀ��=��W�xv��i�0r�3"�}:�U %A&�4��v]lKD�:y:�3��*������V� D���a���.fB4GC7�::�N�l�S�s�"��nz�o(�_����Y]Vt����&���Νw�vY\��!�浯%X�س޻�. Pennsylvania Inheritance Tax on Assets Passing to your Brothers, Sisters, Nieces, Nephews, Friends and Others. /����9��}��1@f�Д#�@|�+����߀K]�Y�`Y]�kRڄ_�+�]`Y����>Č� J����U�S�a\$���vN�` �@I� 3 w H��V�r�6��+��H@�]��M;�$+�"�D�ZT�N���^˒E�s�9��`�`A��+R@�2XU5�I.8-�7%�����&s�SM�r_Ơh‹*�̀X;�ݴ��n��}����5����_^�_��c�n�F�,�QX1�k`�r�"�f�-�wV���F»��i��. 0.933319 G Nonresident. REV-1737-7 -- Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens/Schedule J - Beneficiaries. 3 w 0.933319 G 0.933319 G Lifetime Gifts: There is no Pennsylvania gift tax. s s endstream endobj 47 0 obj <>/Subtype/Form/Type/XObject>>stream Use REV-1737-6, Schedule H to report any expenses. Line 14 will be the amount of the estate subject to Pennsylvania Inheritance Tax. 0.933319 G @����c�@8��gE����8��⣋lXO@5��E�w����|�b8_w�`jG_mn��%�E����z�,"�ؠ�z�[ÒHˬ4���xa,Bp�\`)�Z~#W�-��e��F ����^V�iFʆ)mMpk�N S���� �4,�ܳ�R:ŭ��Ő�����3�E��X��Q���@=)qm��t]M,�����~,��TnE\4�R�a~���X^���hMe�.��F���t��5t��4���M^Û4q�,a�? s s s endstream endobj 53 0 obj <>/Subtype/Form/Type/XObject>>stream 1.5 1.5 92.54 14.045 re In order to make an effective disclaimer for inheritance tax purposes the disclaimer must be filed within the time limits provided by Section 406 of the Pennsylvania Inheritance and Estate Tax Act of 1961, 72 P. S. § 2485-406, see now 72 P. S. § 9116(c). 0.5 0.5 383.0869 16.046 re Include the street address, city, state, and the type of business, profession or farm. ;C�ɴȔg 1.5 1.5 92.54 14.046 re endstream endobj 80 0 obj <>/Subtype/Form/Type/XObject>>stream s You can also apply for a 6 month extension during which interest will accrue on any unpaid portion of the tax ultimately due. 1.5 1.5 92.54 14.046 re § 9101 et seq.] The Pennsylvania Inheritance Tax is a Transfer Tax. 107 0 obj <>/Filter/FlateDecode/ID[]/Index[38 200]/Info 37 0 R/Length 172/Prev 217563/Root 39 0 R/Size 238/Type/XRef/W[1 3 1]>>stream 28 D. & C. 3rd 521, 3 Fiduc is similar to the date of death 9 Calculate. If requesting a refund of overpaid taxes Notice of Intent to Enter Safe Box. Complete address, spouses will not owe Tax for an estate are fully deductible for Pennsylvania Inheritance Tax Return a! 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