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Pennsylvania Department of Revenue
Instructions for REV-1737-4 Schedule E
REV-1737-4 IN (EX) 09-18 Miscellaneous Personal Property
GENERAL INFORMATIONcash on hand, cash, stamps, jewelry and all other tangible
personal property located in a safe deposit box in a
PURPOSE Pennsylvania institution, rents due, but not yet collected, or
Use REV-1737-4, Schedule E to report any probate assets rent accrued, but not yet due, on Pennsylvania real proper-
not reportable under any other schedule. ty on the date of death, lease-holds, royalties, or patents.
Do not report a retained life estate on this schedule. For cash in banks and other financial institutions, report the
See instructions for REV-1737-6, Schedule G. name and address of the financial institution, the account
number, type of the account (i.e., checking, savings) and
the date of death balance. Retain any statements obtained
SCHEDULE INSTRUCTIONS
from the financial organizations for inspection by the
PART I - MISCELLANEOUS PERSONAL PROPERTY Department of Revenue.
List and describe all tangible personal property having its NOTE: If any article (e.g., jewelry, furs, silverware or
situs in Pennsylvania. paintings, etc.) is worth more than $3,000 or if any
PART II - MISCELLANEOUS PERSONAL PROPERTY collection of articles in one category is valued at more than
$10,000, include an appraisal by an expert and the apprais-
List and describe all tangible personal property having its er’s statement concerning his/her other qualifications.
situs outside Pennsylvania and all intangible personal
property wherever located. VALUE AT DATE OF DEATH
The taxable amount is the date of death value of each
IMPORTANT: Complete Part II ONLY when the pro- asset.
portionate method of tax computation is elected.
NOTE:
ESTATE OF Attach copies of statements obtained from
financial organizations used to determine value.
Enter the complete name of the estate as shown on the
REV-1737-A, Pennsylvania Inheritance Tax Return PART I TOTAL
Nonresident Decedent. Total all items in the Value at Date of Death column in Part
ITEM NUMBER I and enter value here.
Enter the next sequential number for each asset reported. PART II TOTAL
DESCRIPTION Total all items in the Value at Date of Death column Part II
and enter value here.
Include a description of each asset reported.
TOTAL
Assets include but not limited to: jewelry, wearing apparel, Enter the total amount of Part I Total and Part II Total. Carry
household goods and furnishings, books, paintings, auto- this value to Page 2, Line 5 of the REV-1737-A.
mobiles, boats, farm products, livestock, farm machinery,
www.revenue.pa.gov REV-1737-4 1
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