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Pennsylvania Department of Revenue
Instructions for REV-1737-5 Schedule F
REV-1737-5 IN (EX) 09-18 Jointly-Owned Assets
GENERAL INFORMATIONThe description must include the exact registration of the
asset.
PURPOSE DATE MADE JOINT
Use REV-1737-5, Schedule F to report all assets in which Report the date each asset was made joint for each joint
the decedent held an interest as joint tenants with rights of tenant.
survivorship.
DESCRIPTION
Joint tenancies, including those between husband
Include a description of each asset reported.
and wife, created within one year of the decedent’s
death (or two years for estates of decedent’s dying on or If reporting real estate, report the physical street address of
before December 12, 1982), are reportable on REV-1737-6, the property and the parcel ID number.
Schedule G.
Do not report a retained life estate on this schedule. Do not list property in which the decedent held an
See instructions for REV-1737-6, Schedule G. interest as a tenant-in-common, nominee or in a part-
nership. See instructions for REV-1737-2, Schedule A or
REV-1504, Schedule C.
SCHEDULE INSTRUCTIONS
DATE OF DEATH VALUE OF ASSET
ESTATE OF Report the exact balance or market value of the asset at
Enter the complete name of the estate as shown on the date of death. Disclose the full value of all assets in this
REV-1737-A, Pennsylvania Inheritance Tax Return column.
Nonresident Decedent. PERCENT OF DECEDENT’S INTEREST
JOINT TENANT(S) NAME Report the percent of interest owned by the decedent at the
List the surviving joint tenant(s) name. date of death.
ADDRESS Only the fractional ownership interest of the decedent at
List the address of the surviving joint tenant(s). the date of death is subject to tax, unless the joint owner-
ship was created within one year of the decedent’s death
RELATIONSHIP TO DECEDENT (within two years of the decedent’s death if death occurred
List the surviving joint tenant(s) relationship to the decedent. on or before December 12, 1982).
PART I - JOINTLY-OWNED ASSETS LOCATED IN DATE OF DEATH VALUE OF DECEDENT’S INTEREST
PENNSYLVANIA Report the value of the taxable interest. Determine the
List and describe all real or tangible personal property decedent’s taxable interest by dividing the full value of the
located in Pennsylvania in which the decedent held an property by the number of joint tenants.
interest at the time of death as a joint tenant with right of
PART I TOTAL
survivorship with someone other than the decedent’s sur-
viving spouse. Total all items in the Date of Death Value of Decedent’s
Interest column in Part I and enter value here.
PART II - JOINTLY-OWNED ASSETS
PART II TOTAL
List and describe other jointly held property wherever
situated. Total all items in the Date of Death Value of Decedent’s
Interest column in Part II and enter value here.
IMPORTANT: Complete Part II ONLY when the pro-
portionate method of tax computation is elected. TOTAL
Enter the total amount of Part I Total and Part II Total. Carry
ITEM NUMBER
this value to Page 2, Line 6 of the REV-1737-A.
Enter the next sequential number for each asset reported.
LETTER FOR JOINT TENANT
Enter the letter associated with the joint tenant’s name
reported on Page 1 of REV-1737-5 for each asset.
www.revenue.pa.gov REV-1737-5 1
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