An inheritance tax return must be filed for every decedent who has property which is or may be subject to tax.
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.
Extension: an extension request must be made before the return is due. Granting of an extension to file does not relieve the estate from the payment of tax.
Will or trust: 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.
Discount: a 5 percent discount is allowed on the tax paid within three months of the decedent's death.
| Question | Answer |
|---|---|
| Form Name | REV-1500 |
| Form Length | 12 pages |
| Fillable? | Yes |
| Fillable fields | 127 |
| Avg. time to fill out | 22 min |
| Edition | Rev 08-24 |
| Where to file | The Register of Wills of the county in which the decedent was a resident at the time of death, in duplicate |
| Filing deadline | Within nine months after the death of the decedent |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | REV-1500, REV 1500, PA 1500, PA1500, Form REV-1500, Pennsylvania inheritance tax return |
| Official source | REV-1500 (Rev 08-24), Pennsylvania Department of Revenue |
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