Instructions for REV-1513 Schedule J
REV-1513 EX (02-15)                                                                                Beneficiaries

                                       a trust as defined by Section 9113(a),made to institutions qualifying for the
   GENERAL INFORMATIONthe name, address and the relationshipcharitable exemption under Section
PURPOSE OF SCHEDULEto the decedent of each potential re-9111(c) of the Inheritance and Estate Tax
Use REV-1513 Schedule J to report allmainder trust beneficiary must be listed.Act, and all governments qualifying for
                                                                                the exemption under Section 9111(b). If
beneficiaries and their relationship toII. Non-Taxable Distributions the institution is not listed in the Cumu-
the decedent.                          A. Spousal Distributions under sec-lative List of Organizations, Publication
                                       tion 9113 for which an election to tax78, Internal Revenue Service, submit a
   FORM INSTRUCTIONSis not being made.List any trust orcopy of the federal exemption.
                                       similar arrangement, or portion thereof,
Estate of                                                                             IMPORTANT:Bequests must be
                                       for which a Schedule O election is not
Enter the complete name of the estate                                                 specifically contained in the will
as shown on REV-1500, Pennsylvaniabeing made. Do not list assets, which
Inheritance Tax Return.pass outright to the surviving spouse asor trust instrument in order to qualify as
                                       specific bequests or transfers.a charitable bequest. 
File Number                                                                     When there are no qualified beneficiar-
Enter the file number of the estate as-   IMPORTANT:Do not report
signed by the Register of Wills asamounts calculated as a life es-ies to receive the net proceeds of the
                                                                                estate by will or by intestate share, the
shown on REV-1500, Pennsylvania In-tate for the surviving spouse, specific be-
                                                                                Commonwealth of Pennsylvania is the
heritance Tax Return. quests to the spouse, and amounts that
                                                                                statutory heir under Section 2106 of the
                                       the spouse is the beneficiary on Part II
                                                                                Probate, Estate & Fiduciaries Code. In
                                       of this schedule. Those amounts would
GENERAL INSTRUCTIONS                                                            such cases, indicate “Commonwealth
                                       be placed in Part I of this schedule. 
Description                                                                     of PA, Statutory Heir” in Section II, Part
I. Taxable Distributions.    List the     NOTE:You must fill out                B., Charitable and Governmental Distri-
name, address and the relationship toREV-1649, Schedule O if there isbutions, along with the amount which
the decedent of each beneficiary.a sole use spousal trust.will be distributed.
The amount or share that each benefi-  B. Charitable and Governmental Dis-      Total of Part II
ciary is entitled to receive must be   tributions.List all bequests specificallyEnter total non-taxable distributions on
listed. If assets pass under the terms ofcontained in the decedent’s will or trustLine 13, Page 2 of REV-1500.

www.revenue.pa.gov                                                                                      REV-15131