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

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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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