Pa 1500 Form – Fill Out and Use This PDF

The PA 1500 form is a critical document used in Pennsylvania to report and manage inheritance taxes for a deceased person's estate. It encompasses a wide array of information, including details about the decedent, their assets, deductions, and various tax exemptions based on the estate's composition and the beneficiaries. Knowing how to properly fill out this form is essential for making accurate submissions and ensuring that an estate is handled correctly and in compliance with state laws. If you're responsible for managing an estate and need to submit inheritance tax information, click the button below to get started on the PA 1500 form.

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Pa 1500 Form PDF Details

Navigating through the complexities of estate management and inheritance tax obligations, the Pennsylvania Form REV-1500 plays a pivotal role for both the deceased's family and their appointed executors. This form, essential for reporting an estate's value and determining its tax liabilities, requires meticulous attention to detail, encompassing everything from real estate and stocks to personal property and jointly owned assets. It not only serves as the primary document for calculating the Pennsylvania inheritance tax but also provides a structured way to declare deductions such as funeral expenses, debts, and charitable bequests. Its sections guide through various scenarios, including transfers of property and ownership interests that the decedent had before passing away, ensuring a comprehensive assessment of the estate's obligations to the state. Further, the form opens avenues for tax adjustments or exemptions based on familial relations, agricultural or small business ownership, and other conditions, reflecting the state's nuanced approach to inheritance taxation. Submitting this form, which must be filed in duplicate, is a critical step in fulfilling the legal requirements post a loved one's departure, making it an indispensable part of the estate settlement process.

Question	Answer
Form Name	Pa 1500 Form
Form Length	12 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	3 min
Other names	rev 1500 inheritance tax return, pennsylvania tax inheritance forms, 1500 rev, pa inheritance tax forms

Form Preview Example

1505619105

(EX) MOD 03-19 (FI)

REV-1500

TTXRUR

RTT

LULY

County Code Year						File Number

TTRT

Social Security Number

Date of Death

MMDDYYYY

Date of Birth

MMDDYYYY

Decedent’s Last Name

Suffix

Decedent’s First Name

(flicableteviviguse’sfmati

elw

Last Four Digits of

Spouse’s Last Name

Spouse’s First Name

Spouse’s SSN

THIS RETURN MUST BE FILED IN DUPLICATE WITH THE

RLL

TYRUR(lyselecte

Original Estate Return

Supplemental Estate Return

Individual-Transferee Return

Remainder Return

(Only include items not previously reported)

(Individual reporting non-probate assets	(Date of death prior to 12/13/1982)
separate from the estate; Schedule F
and G assets only)

LLLLVLTTY
1.	Decedent Died Testate	2.	Spouse is Sole Beneficiary	3.	Litigation Proceeds Received
	(Attach copy of Will)		(With no Trust involved)
4.	Federal Estate Tax Return Required	5.	Agricultural Exemption	6.	Family-Owned Business Exemption
			(Date of death after 6/30/2012)		(Date of death after 6/30/2013)
7.	Business Assets	8.	Decedent Maintained Living Trust	9.	Future Interest Compromise
			(Attach copy of Trust)		(Date of death after 12/12/1982)
10.Deferral/Election of Spousal Trust		11.	____ Total Number of Safe Deposit Boxes

CORRESPONDENT – THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:

Name		Daytime Telephone Number

First Line of Address

Second Line of Address

City or Post Office	State	Zip Code

esdet’semailaddess

RLLULY

PLEASE USE ORIGINAL FORM ONLY

TL YYYY

1505619105

1505619205

REV-1500 (EX) MOD 03-19 (FI)

Decedent’s Name:

RTULT

Decedent’s Social Security Number

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.	Ttalssssets	(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.	Ttaleductis	(total Lines 9 and 10) . . .		11.
			. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.	etValueftate	(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.	etValuebjecttTax	(Line 12 minus Line 13)		14.

TXLULTRUTRLRT

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
16.	Amount of Line 14 taxable
	at lineal rate	X .0	16.
17.	Amount of Line 14 taxable
17.	Amount of Line 14 taxable
	at sibling rate	X .12	17.
18.	Amount of Line 14 taxable
18.	Amount of Line 14 taxable
	at collateral rate	X .15	18.
19.	TXU	. . . . . . . . .	. . 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

			1505619305
	REV-1500 (EX) MOD 03-19 (FI)		ileumbe

		T’R
Decedent’s Name

Street Address

City

State

ZIP Code

TXYTRT

1. Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.Prior Payments - Enter total payment amount on Line 2

(List each receipt number for prior payments)

Receipt 1

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.

5.	If Line 2 + Line 3 is greater than Line 1	+ Line 4, enter the difference. This is the VYT	5.
	mletetheVYTctibelw
6.	If Line 1 + Line 4 is greater than Line 2	+ Line 3, enter the difference. This is the TXU	. . . . . 6.

VYT(selecteval

Leave overpayment on the account*

Issue a refund of the entire overpayment

Make check payable to: RLLT

Issue a partial refund and leave the remaining amount on the account* . . . . . . . . . . Refund Amount $

mtat 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.

RLLVLTTY

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

YVLRRYUULLT

RTTRUR

1505619305

Pennsylvania Department of Revenue

REV-1500 IN (EX) 03-19

Instructions for REV-1500

Pennsylvania Inheritance Tax Return Resident Decedent

	RTT	All legal sized documents must be	TL
	reduced to 8 1/2 x 11 paper.		Returns must be filed within nine months after the death of
			the decedent. Failure to file may subject the estate to a
	LRT		penalty of 25 percent of the tax ultimately found to be due
TUTLR			or $1,000, whichever is less.
TUTLR			TL
Pennsylvania inheritance tax is imposed by the Inheritance			TL
and Estate Tax Act of 1991, which applies to estates of			If the return cannot be filed within nine months from the
decedents who died on or after Oct. 3, 1991. The 1991 Act			decedent’s date of death, an extension to file may be
[72 P.S. § 9101 et seq.] was amended in 1994, for estates			requested from the Department of Revenue. Provide the
of decedents who died on or after July 1, 1994 and again			decedent’s name, county file number (if known), date of
in 1995 for estates of decedents who died on or after Jan.			death, Social Security number and the reason for an exten-
1, 1995.The PAInheritanceTax was previously imposed by			sion. The extension request must be made before the
the Inheritance and Estate Tax Act of 1961, which applies			return is due, and should be mailed to:
to estates of decedents who died between Jan. 1, 1962,				RTTRU
and Dec. 13, 1982. The law was amended by Act 255 of				URUVULTX
1982, which applies only to estates of decedents who died				URUVULTX
1982, which applies only to estates of decedents who died				TTXV
between Dec. 13, 1982, and Oct. 3, 1991. Information on				TTXV
between Dec. 13, 1982, and Oct. 3, 1991. Information on				X
applicability of inheritance tax to estates of decedents who				X
				RRUR
died before Jan. 1, 1962, can be obtained from the				RRUR
died before Jan. 1, 1962, can be obtained from the			Or email the request to: RheitaceTaxtagv
Department of Revenue, Bureau of Individual Taxes.
Inheritance tax is a tax on the right of succession or privi-				Extensions will be granted for events beyond the control of
lege of receiving property at a death, and it is imposed				the estate such as litigation over assets and will disputes.
upon the transfer of taxable property. The net value subject				Extensions are not granted for events within the control of
to tax is determined by subtracting from the value of the				the estate such as a failure to collect the information need-
gross estate the amount of approved deductions.				ed to complete		the return. A response	will	not	be sent
gross estate the amount of approved deductions.				unless the extension request is rejected.
				unless the extension request is rejected.
L				RTT		Granting of an extension to file does
L				not	relieve	the estate from the	payment		of tax.
An inheritance tax return must be filed for every decedent				not	relieve	the estate from the	payment		of tax.
An inheritance tax return must be filed for every decedent				Interest will accrue beginning nine months and one day
who has property which is or may be subject to tax. You				Interest will accrue beginning nine months and one day
must file a return if you are:				from the decedent’s death on any tax ultimately found to be
must file a return if you are:				due and not timely paid.
• The personal representative. The personal representa-				due and not timely paid.
	tive (executor or administrator appointed by the Register		TL
	of Wills) of the decedent’s estate is the person responsi-			The return is to be filed in duplicate with the Register of
	ble for filing the return and disclosing property of the			Wills of the county in which the decedent was a resident at
	decedent that the personal representative has or			the time of death.
	acquires knowledge of, or;
• The transferee of property. The transferee of property
• The transferee of property. The transferee of property
	should file a return if: no personal representative is			RUL
	appointed, if the personal representative does not file a			Forms and schedules are available on the department’s
	return, or if the personal representative files a return but			website	at wwweveueagv		or	by	calling
	does not include the subject property.			1-800-362-2050. Services for people with special hearing
				1-800-362-2050. Services for people with special hearing
A “transferee” means any person to whom a transfer is				and/or speaking needs are available at 1-800-447-3020.
made and includes surviving joint tenants, beneficiaries,				Large quantities of forms must be ordered by written
heirs, legatees, devisees, grantees, assignees and				request from:
donees. The return must disclose any asset in which or				RTTRU
from which the transferee receives any ownership, interest,				RTTRU
from which the transferee receives any ownership, interest,				URURTVV
income, possession		or enjoyment, whether present or		URURTVV
income, possession		or enjoyment, whether present or		TXRVUT
future, and whether in trust or otherwise. Separate returns				TXRVUT
future, and whether in trust or otherwise. Separate returns				R R
are not to be filed by transferees for property included in a				R R
				RRUR
personal representative’s return. The inclusion of property				RRUR
personal representative’s return. The inclusion of property
in the return does not constitute an admission that its trans-				A list of schedules and a brief description can be found on
fer is taxable.				Page 7.

	wwweveueagv						R		1

TXLTY			children of the natural parents and their descendants,
In general, any items the decedent owned solely, as tenant-			whether or not they have been adopted by others, adopted
in-common, jointly or in trust are taxable unless specifically			descendants and their descendants, and step descen-
excluded by law. For additional information see instructions			dants.
for SchedulesA, B, C, D, E, F and G for descriptions of tax-			bligTaxRateecet
able property.
VLUT			The sibling tax rate is applicable for transfers to: Brothers
			or half-brothers, sisters or half-sisters; persons having at
Generally, valuation is based on the fair market value as of
the decedent’s date of death. Special rules apply to the val-			least one parent in common with the decedent, either by
uation of life estates and future interests created by a dece-			blood or by adoption. Transfers between stepsiblings are
dent. See the instructions for Schedules K nd M for more			subject to tax at the collateral rate.
information.			llatealTaxRateecet

For estates of decedents dying on or after Jan. 1, 1995,			The collateral tax rate is applicable for transfers to all other
special rules exist for the valuation of a trust established for			beneficiaries. This includes but is not limited to transfers to
the sole use of the surviving spouse. See the instructions			or for the benefit of aunts, uncles, cousins, nieces,
for Schedule O for further information.			nephews, friends,	sister-in-law, brother-in-law, pets and
			entities not classified as a charity.
Special rules also apply to the valuation of farmland. See
			haitableeuests
the instructions for Schedule A for further information con-
cerning the special farm use valuation and agriculture			Transfers to exempt charitable organizations, exempt insti-
exemptions.			tutions and government entities are exempt from tax.
It is important to note that Pennsylvania does not have a

six-month alternate valuation date similar to that found in			UTTRURT
the Internal Revenue Code.			If the decedent died testate or had maintained an inter-vivos
UT			(living) trust, a copy of the will and/or trust document must be
			submitted with the return.Additional verification or documen-
Funeral expenses, administrative costs and debts owed by
			tationoncertainassetsordeductionsmayberequiredbythe
the decedent at the time of death are deductions allowed			Department of Revenue to complete the review of this form.
against the inheritance tax liability. See the instructions for			The Department will request by letter, telephone, or e-mail
Schedules H and I for descriptions of allowable deductions.			the information needed. Failure to provide the information
			will result in a delay of the processing of the return, or in the

TXRT			issuance of an unfavorable assessment.
The law in effect at the date of death is what governs the			Any supplemental information which the estate representa-
tax rate. The following information is based on a date of			tive considers confidential should be submitted directly to:
death on or after July 1, 2000. Historical rates are located			RTTRU
on page 8.
			URUVULTX
usalTaxRateecet
			X
Any asset passing to a decedent’s spouse is taxed at 0 per-			RRUR
cent. No common-law marriage contracted after Jan. 1,			Include a statement that the documents are not part of the
2005 shall be valid. Common-law marriages otherwise law-
ful and contracted on or before Jan. 1, 2005 will be recog-			public record. Confidential documents need not be
nized when proved with sufficient evidence of its existence.			attached to the return filed with the Register of Wills.
If satisfactory evidence of the common-law marriage does			LLRUR
not exist or the contract came into existence after Jan. 1,			Any person who willfully makes a false return or report
2005 transfers to the surviving common-law spouse are			commits a misdemeanor of the third degree, and fined
taxable at the collateral, or 15 percent rate.			twenty-five percent of the tax due or $1,000, whichever is
hild’stateecet			less.

Transfers from the estate of a child age 21 or younger to		YTTX
the child’s natural parent, adoptive parent or stepparent are			Tax on property transfered is due within nine months of the
subject to a zero tax rate.			decedent’s death.
etalTasfesthildeecet			RTT	The granting of an extension to file the
For dates of death on or after January 1, 2020, transfers to			tax return does not extend the time for payment of the
or for the use of a child twenty-one years of age or younger			tax ultimately found to be due.
from a natural parent, an adoptive parent or a stepparent of			A 5 percent discount is allowed on the tax paid within three
the child are subject to a zero tax rate.
LiealTaxRateecet			months of the decedent’s death. No discount applies to any
			amount that may be subsequently refunded.
The lineal tax rate is applicable for transfers to:
Grandfather, grandmother, father, mother, children, un-			The discount is capped at 5 percent of the total tax due. In
remarried wife and husband or widower of a child, and lin-			order to calculate discount amount:
eal descendants. “Children” includes natural children			• If an underpayment was made, divide the payment
whether or not they have been adopted by others, adopted			made by 0.95. Example: tax due is $150, a payment
children and stepchildren. “Lineal descendants” includes all			made in the discount period is $100; $100.00/0.95 =

2	R			wwweveueagv

	$105.26 is the total of the payment and discount.				Overpayment section on Page 3 of the REV-1500. If this
• If the correct amount or overpayment was made, multi-					oval is checked, the estate is not required to submit a sep-
	ply the total tax due by 5 percent to calculate discount.				arate application for refund. The department will issue a
	Example: total tax due is $200; $200x0.05 = $10 is the				refund check approximately six weeks after the return pro-
	discount amount.				cessing is completed. If the refund oval was not checked
		RTT	All checks must be made payable to		when the tax return was filed, an “Application for Refund of
					Pennsylvania Inheritance/Estate Tax” (REV-1313) must be
		“Register of Wills, Agent” and presented to the			filed to request a refund of an existing tax credit reflected
Register of Wills of the county where the decedent resided.					on an official assessment notice. Refund applications
The commonwealth places no limitation on tax liability until					should be directed to:
a proper and complete return is made and the return is						RTTRU
assessed by the Department of Revenue.
						URUVULTX

		T	A prepayment of tax may be made at the			TTXV

						X
		Register of Wills before the REV-1500 is filed. In writ-
						RRUR
ing, supply the Register with the decedent’s full name, date

of death and social security number along with the prepay-					The application for refund period is three years. (See
ment.					Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)).
T					Should you believe that a refund is due as the result of an
Interest is charged beginning with the first day of delin-					issue which had not previously been raised, and where the
quency, or nine months and one day from the date of death,					statutory appeal provisions of Section 2186(a) of the 1991
to the date of payment. The applicable interest rates (REV-					Act, as amended, have expired, a petition for refund may
1611) can be found by visiting the department’s online serv-					be filed with the Board of Appeals provided that all tax,
ices at wwweveueagv				.	penalty and interest assessed were paid in full. Visit
An interest and penalty calculator is available at					wwwbadfaealsstateaus			for more information.
wwwdesevicesstateaus				.	TLRUR
LURTY					A personal representative or			transferee who acquires
					knowledge of additional assets, transfers or deductions at
The tax imposed, together with any interest thereon, con-
stitute a lien upon real property, which remains in effect					any time after the original return has been filed must
until the tax and interest are paid in full.					promptly file a supplemental			return. The supplemental
					return should include only the additional assets, transfers

TRTT					or deductions.
The law provides for the filing of a citation with the Court of							Do not repeat any assets or deductions reported on

Common Pleas, Orphans’ Court Division, to compel the fil-
							an original return or prior supplemental return.
ing of the tax return or the payment of tax. It may be direct-

ed to the personal representative or transferee and may					A supplemental return may not be used to adjust or correct
commence nine months after the date of death. The cita-					a previously filed return. If a correction is needed for an
tion process may result in an order directing filing and pay-					asset that was reported on a return, see “Administrative
ment, a contempt citation, and ultimately, additional fines					Corrections” below on how to request an administrative
and imprisonment for failure to comply with the require-					correction. If there is an error contained in an assessed
ments of the Inheritance and Estate Tax Act. See Section					return that must be resolved see “Administrative
2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S.					Corrections” or “Protest, Notice orAppeal”. It is important to
§9176).					note that it is not possible to file an amended inheritance
TLLRLL					tax return. When the value of an asset or deduction has
					been established by assessment notice from the depart-
UTTTX
					ment, any discrepancy must be resolved either through the
After a return is filed, the Department of Revenue issues a
notice setting forth its valuation of the estate assets, allow-					refund process or through the appeal process.
able deductions and inheritance tax due.					RTVRRT

Notice of potential tax liabilities based on jointly held					Obvious factual errors discovered on the assessment may
assets, trust assets, or non-probate property are identified					be corrected administratively. Examples of correctable
through the use of an eight digit number beginning with the					errors include those made by the transposing of figures,
two digits representing the year in which the notice is orig-					mathematical errors, miscalculations and obvious duplica-
inally issued. For example, all notices issued in 2020 will be					tion of assets. The estate must report such errors to the
numbered 20000001, 20000002, etc. Further information					Department of Revenue by a letter which identifies the
concerning the Transferee ID system may be obtained by					alleged error and the proposed correction.Any documenta-
contacting the Inheritance Tax Division at 717-787-8327.					tion which supports the need			for an adjustment to	the
					record must be submitted. Requests for administrative cor-
		RTT	Depending on the complexity of the
					rection should be directed to:
		return, an assessment may take three to six months				RTTRU
from the date it was filed with the Register of Wills.
						URUVULTX

RU						TRUT
If tax is overpaid when the return is filed, a refund may be						X
requested by selecting the appropriate oval in the						RRUR

	wwweveueagv							R	3

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:

RTTRU

TXYRTVT

LYRRYUR

RRUR

TTRL

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:

RTTRU RL X RRUR

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 wwweveuestateaus

(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:

RTTRU

RRUR

(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:

RTTRU

RRUR

PAGE 1

atefith

Enter the month, day and year of the decedent’s birth.

ecedet’same

Enter decedent’s last name, first name and middle initial.

ecedet’suse

If applicable, enter the decedent’s spouse's last name, first name, middle initial and last four digits of the social security number.

TYRUR

Only select one oval for the type of return being filed.

igialtateRetu

Fill in the oval if this is the first return filed for an estate and no other asset or deduction has previously been submitted.

lemetaltateRetu

Fill in the oval if the return is being filed to report additional assets or deductions not reported on a prior return.

dividualasfeeeRetu

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.

RemaideRetu

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.

LLTLVL ecedetiedTestate

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.

useisleeeficiay

(Tustsvlved

Fill in the oval if all assets pass outright to the surviving spouse either through the will or as designated beneficiary.

TThis oval should not be selected if any of the

assets pass to a trust or other similar arrangement.

LitigaticeedsReceived

Fill in the oval if the estate received proceeds of litigation more than nine months from the decedent’s date of death.

edealtateTaxRetuReuied

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.

gicultualemti

TRT	Fill in the oval to indicate that the decedent owned real
ecedet’scialcuityumbe	estate or agricultural commodity that qualifies for an
Enter the nine-digit Social Security number of the dece-	Agricultural Exemption for dates of death on or after July 1,
dent.	2012.

atefeath	T	If this oval is selected you must include
Enter the month, day and year of the decedent’s death.	Schedule AU, REV-1197.
Enter the month, day and year of the decedent’s death.	Schedule AU, REV-1197.

4 R		wwweveueagv

	amilywedusiessemti			LINE INSTRUCTIONS
	Fill in the oval to indicate the decedent owned business			LINE INSTRUCTIONS
	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.				RTULT
	Exemption for dates of death on or after July 1, 2013.				L
		T	If this oval is selected you must include	Realtate(hedule
		T	If this oval is selected you must include	Realtate(hedule
		Schedule C-SB, REV-571.		If the estate is required to complete REV-1502 ScheduleA,
		Schedule C-SB, REV-571.

	usiessassets			enter the amount from the Total line of REV-1502 Schedule
	Fill in the oval if the decedent owned any business interest,			A on Line 1 of the REV-1500.
	including a sole-proprietorship held by the decedent.			If the estate is not required to complete REV-1502
	ecedetitaiedLivigTust			Schedule A, leave Line 1 of the REV-1500 blank.
	ecedetitaiedLivigTust
	Fill in the oval if the decedent, during his or her lifetime,
					L
	transferred property to a trust and retained or reserved an				L
	transferred property to a trust and retained or reserved an
	interest or a power of appointment.Acopy of the instrument			cksadds(hedule
	must be attached to the return when filed.			If the estate is required to complete REV-1503 Schedule B,
				If the estate is required to complete REV-1503 Schedule B,
	utueteestmmise			enter the amount from the total line of REV-1503 Schedule
	utueteestmmise			B on Line 2 of the REV-1500.
	Fill in the oval to request a compromise if the rate of tax			B on Line 2 of the REV-1500.
	which will be applicable when a future interest vests cannot			If the estate is not required to complete REV-1503
	be established with certainty.This oval is applicable only for			Schedule B, leave Line 2 of the REV-1500 blank.
	an estate where the decedent died on or after Dec. 13,
1982.					L
					L
		T	If this oval is selected you must include	lselyeldatiteshile
		T	If this oval is selected you must include	lselyeldatiteshile
		Schedule M, REV-1647.		ietshi(hedule
		Schedule M, REV-1647.

	efealectifusalTust			If the estate is required to complete REV-1504 Schedule C,
	Fill in the oval if the decedent created a trust or other simi-			enter the amount from the Total line of REV-1504 Schedule
	lar agreement which qualifies as a sole use trust. The			C on Line 3 of the REV-1500.
	estate may choose to defer the tax or elect to tax the trust			If the estate is	not required to complete	REV-1504
	or other similar arrangement in this estate.			Schedule C, leave Line 3 of the REV-1500 blank.
				Schedule C, leave Line 3 of the REV-1500 blank.
		T	If this oval is selected you must include

					L
		Schedule O, REV-1649.
		Schedule O, REV-1649.
Ttalumbeffeesitxes				tgagesadtesReceivable(hedule
	Enter the number of safe deposit boxes held by the dece-			If the estate is required to complete REV-1507 Schedule D,
	dent alone or jointly (except with a surviving spouse) that			enter the amount from the Total line of REV-1507 Schedule
	must be inventoried. For more information, see REV-584,			D on Line 4 of the REV-1500.
	PA Inheritance Tax & Safe Deposit Boxes brochure and			If the estate is	not required to complete	REV-1507
	REV-485, Safe Deposit Box Inventory.			Schedule D, leave Line 4 of the REV-1500 blank.
				Schedule D, leave Line 4 of the REV-1500 blank.
	RRT
	All requests for information and documentation from the				L
	department, including the tax assessment will be forwarded
	department, including the tax assessment will be forwarded
	to this individual.			ashakesitsadscellaeussal
	ame			ety(hedule
	ame			If the estate is required to complete REV-1508 Schedule E,
	Enter the first name and last name of the personal repre-			If the estate is required to complete REV-1508 Schedule E,
	Enter the first name and last name of the personal repre-			enter the amount from the Total line of REV-1508 Schedule
	sentative of the estate.			E on Line 5 of the REV-1500.
				E on Line 5 of the REV-1500.
	eumbe			If the estate is not required to complete REV-1508
	Enter the daytime telephone number for the personal rep-			If the estate is not required to complete REV-1508
	resentative of the estate.			Schedule E, leave Line 5 of the REV-1500 blank.
	resentative of the estate.
	ddess
	ddess				L
	Enter the complete address of the personal representative
	Enter the complete address of the personal representative
	of the estate.			itlywedety(hedule
	ailddess			If the estate is required to complete REV-1509 Schedule F,
	ailddess			enter the amount from the Total line of REV-1509 Schedule
	Enter the email address of the personal representative of			enter the amount from the Total line of REV-1509 Schedule
	Enter the email address of the personal representative of			F on Line 6 of the REV-1500.
	the estate.
				If the estate is not required to complete REV-1509
			PAGE 2	Schedule F, leave Line 6 of the REV-1500 blank.
			PAGE 2
				RTT	The Separate Billing Requested oval
				RTT	The Separate Billing Requested oval
	ecedet’scialcuityumbe			must be checked to request the department to issue
	Enter the nine-digit Social Security number of the decedent.			a separate tax notice for tax due on jointly owned assets

	wwweveueagv				R	5

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.

teivsTasfesscellaeusbate ety(hedule

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.

RTT 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.

haitableadvemetaleuestsc Tustsfwhichaelectittaxhastbeemade (hedule

If the estate is required to complete REV-1513 Schedule J, Section II, enter the amount from theTotal 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.

RTT Do not include any amount passing outright to spouse in Section II.

etValuebjecttTax

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.

TXLULT

Ttalssssets

Add all assets shown on Lines 1 through 7 together and enter the total value here on Line 8 of the REV-1500.

uealesesaddmiistativests (hedule

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.

ebtsfecedettgageLiabilitiesadLies (hedule

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.

mutfLieTaxableatthesusalate

tasfesudec (a (

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.

mutfLieTaxableattheliealate

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.

mutfLieTaxableatthesibligate

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.

mutfLieTaxableatthecllatealate

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.

	L
			L
Ttaleductis
		Taxue
Add all deductions shown on Lines 9 through 10 together
and enter the total value here on Line 11 of the REV-1500.		Add the amount from Lines 15 through 18 and enter the
		total value on Line 19 of the REV-1500.
		gatues
	L
etValueftate		When the return is complete and contains all necessary
		schedules, the person(s) responsible for filing must sign,
Subtract Line 11 total deductions from Line 8 total gross		address and date the return. If there is no personal repre-
assets and enter total net value of estate here on Line 12		sentative, every person in actual or constructive posses-
of the REV-1500.		sion of any property of the decedent is considered, by law,

6	R		wwweveueagv

a fiduciary for the purposes of the tax and must file a return.

UT 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.

PAGE 3

ecedet’smleteddess

Enter the complete address where the decedent resided on the date of death.

letter from the estate representative must be included with the return.Arequest 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.

kallvalsthataly

If any of the ovals are marked, a REV-1510, Schedule G must be completed and submitted with the REV-1500.

LUL

TXYTRT

Taxue

Enter the amount from Line 19, Page 2 on Line 1.

editsymets

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.

iscut

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.

RTT Attach only appropriate schedules based upon the assets and debts and deductions of

your particular estate. Do not submit blank schedules.

heduleR–Realtate

Report all Pennsylvania real estate held by the decedent solely or as tenant-in-common.

heduleUR–gicultualUse emtis

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.

heduleR–cksadds

Report all stocks and bonds held by the decedent solely or as tenant-in-common.

heduleR–lselyeldati leietshi

Report all business interests, including a sole proprietor- ship held by the decedent.

	L	heduleR–amilywedusiess
		heduleR–amilywedusiess
	teest	emti
	teest	Report a business interest for which you are claiming an
	Calculate any interest that may be due do to late filing (see	Report a business interest for which you are claiming an
	Payment of Tax).	exemption under Act 52 of 2013.

		heduleR–tgagesadtes
	L
		Receivable
veaymet		Report all mortgages and notes receivable owed to the
		decedent.
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		heduleR–ashakesitsc
exists, complete the Overpayment Section.		salety

		Report all gross probate estate assets not reportable under
	L
		any other schedule.
Taxue		heduleR–itlywedety
If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the
		Report all property in which the decedent held an interest
difference on Line 6 of the REV-1500.		as joint tenants with right of survivorship.

veaymet		heduleR–teivsTasfessc
If an overpayment exists on Page 3, Line 5 of the REV-
1500, fill in the oval that best describes how the overpay-		bateety
ment should be issued. If you choose to leave the overpay-		Report all transfers made by decedent during life, by trust
ment or part of the overpayment on the account, the over-		or otherwise, to the extent that they were made without
payment must be used within 3 years.		valuable and adequate consideration in money or money’s
		worth at the time of the transfer.
Refunds will be issued in the name of the estate and mailed

to the correspondent on file at the time of issuance. If a		heduleR–uealesesad
refund is requested and should not be issued in the name		dmiistativests
of the estate or should be mailed to another address, a		Report any expenses incurred by administering the estate.

	wwweveueagv	R	7

heduleR–ebts

Report all valid debts of the decedent owed at the time of death including all mortgages and liens on real estate.

heduleReeficiaies

Report all beneficiaries and their relationship to the dece- dent.

heduleR–LifetateuityadTem etai

Report all presently vested life estate, annuities and terms certain created by the decedent for which valuations must be actuarially determined.

heduleR–utueteestmmise

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.

heduleR–efealectifusal Tusts

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.

TXYV

LV lieustmeviceeteatwwweveueagv

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.

teetwwweveueagv

Pennsylvania inheritance tax forms, schedules, brochures and other information are available on the department’s website.

ailReuestsffmsamsagv

Taxayeviceadfmatiete

Call 717-787-8327 for Pennsylvania inheritance tax help during normal business hours, 7:30 a.m. to 5 p.m.

vicesfTaxayeswithecialeaigad eakigeeds

1-800-447-3020 (TTY)

Laguagevices

Non-English-speaking taxpayers can receive assistance from the department through an interpretation service.

RLTXRT

ctiveasfatefeath	use		Liealblig		llateal

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.

8 R	wwweveueagv

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pa 1500 conclusion process detailed (step 1)

2. Right after performing the previous part, head on to the subsequent step and fill in all required details in all these fields - Name, First Line of Address, Second Line of Address, Daytime Telephone Number, City or Post Office, State, Zip Code, Correspondents email address, REGISTER OF WILLS USE ONLY, PLEASE USE ORIGINAL FORM ONLY, REGISTER OF WILLS USE ONLY, DATE FILED MMDDYYYY, and DATE FILED STAMP.

3. This next portion is mostly about REV EX MOD FI, Decedents Social Security Number, Decedents Name, RECAPITULATION, Real Estate Schedule A, Stocks and Bonds Schedule B, Closely Held Corporation, Mortgages and Notes Receivable, Cash Bank Deposits and, Jointly Owned Property Schedule F, Total Gross Assets total Lines, Funeral Expenses and, Debts of Decedent Mortgage, Total Deductions total Lines and, and Net Value of Estate Line minus - fill in all these blank fields.

4. The next section arrives with these particular blank fields to look at: Amount of Line taxable at the, Amount of Line taxable at lineal, Amount of Line taxable at, Amount of Line taxable at, TAX DUE, Under penalties of perjury I, SIGNATURE OF PERSON RESPONSIBLE, ADDRESS, SIGNATURE OF PREPARER OTHER THAN, ADDRESS, and PAGE.

5. The final section to conclude this document is critical. Ensure to fill in the required fields, including Decedents Name, Street Address, City, State, ZIP Code, TAX PAYMENTS AND CREDITS, Tax Due Page Line, Prior Payments Enter total, Receipt, Receipt, Receipt, Receipt, Discount Only if applicable See, Interest, and If Line Line is greater than, before finalizing. Neglecting to accomplish that might end up in an incomplete and possibly unacceptable paper!

Receipt, Receipt, and Receipt in pa 1500

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