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                            SCHEDULE I 
     INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE 
     NONRESIDENT DECEDENT
                            LIABILITIES, & LIENS
     REV-1737-7 (EX) 09-18
     ESTATE OF
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     PART I   Include mortgage liabilities, liens and taxes against Pennsylvania realty.
  PART I – OBLIGATIONS AGAINST PENNSYLVANIA REALTY
     ITEM 
     NUMBER                 DESCRIPTION                                                                                                                                      AMOUNT

                                                                                                                                                                PART I TOTAL$
     PART II   Complete Part II for proportionate method tax computation.
  PART II – ALL OTHER DEBTS OF THE DECEDENT
     ITEM 
     NUMBER                 DESCRIPTION                                                                                                                                      AMOUNT

                                                                                                                                                             PART II TOTAL$

                                                                   TOTAL (Enter on Page 2, Line 10 of REV-1737-A)   $
                          (If more space is needed, use additional sheets of paper of the same size)
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     INHERITANCE TAX RETURN                                                    SCHEDULE J 
     NONRESIDENT DECEDENT                                                      BENEFICIARIES
 REV-1737-7 (EX) 09-18
 ESTATE OF
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                       When flat rate method is elected, list the beneficiaries of the Pennsylvania property. 
                                When proportionate method is elected, list all beneficiaries.
  PART I – TAXABLE DISTRIBUTIONS
                                                                                                                         RELATIONSHIP TO 
     ITEM                                                                                                                   DECEDENT AMOUNT OR SHARE 
     NUMBER            NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY                                                  Do Not List Trustee(s)                              OF ESTATE

     ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON PAGE 2, LINES 15-18 OF REV-1737-A.
  PART II – NON-TAXABLE DISTRIBUTIONS
     ITEM                                                                                                                                                                AMOUNT OR SHARE 
     NUMBERA.   SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOTOF ESTATE BEING MADE

     ITEM                                                                                                                                                                AMOUNT OR SHARE 
     NUMBERB.   CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS                                                                                                                    OF ESTATE

                                                                                                                                                            PART II TOTAL    
                                                                  (Enter total non-taxable distributions on Page 2, Line 13 of REV-1737-A)                               $
                            (If more space is needed, use additional sheets of paper of the same size) 
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Pennsylvania Department of Revenue

Instructions for REV-1737-7 Schedule I/Schedule J
REV-1737-7 IN (EX) 09-18 Debts of Decedent, Mortgage Liabilities & Liens/Beneficiaries

SCHEDULE I

The description must include to whom the expense is
GENERAL INFORMATION payable and the nature of the expense.

PURPOSE NOTE: Debts claimed against property jointly-held
Use REV-1737-7, Schedule I to report debts of decedent, with others, are allowable in the same proportion as
mortgage liabilities and liens that were due and owing as of the decedent’s interest in the value of the property.
the date of decedent’s death.
Valid debts include, but are not limited to: medical bills,
SCHEDULE INSTRUCTIONSsecured loans, property taxes, liabilities and claims based
on a promise or agreement, provided that the liability was
ESTATE OF contracted bona fide and for adequate and full consideration.
Enter the complete name of the estate as shown on the Medical expenses which are unpaid at the time of
REV-1737-A, Pennsylvania Inheritance Tax Return death are not deductible if they will be paid, or the
Nonresident Decedent. estate will be reimbursed for their payment, from other
PART I - OBLIGATIONS AGAINST PENNSYLVANIA sources such as medical insurance.
REALTY AMOUNT
List and describe all mortgage liabilities, liens and taxes List the amount of the expense reported.
against Pennsylvania realty that were due and owing as of
the date of decedent’s death. PART I TOTAL
Total all items in the Amount column in Part I and enter
PART II - ALL OTHER DEBTS OF THE DECEDENT
value here.
List and describe all valid debts, mortgages liabilities and
Liens on realty not located in Pennsylvania that were due PART II TOTAL
and owing as of the date of decedent’s death. Total all items in the Amount column in Part II and enter
value here.
IMPORTANT: Complete Part II ONLY when the pro-
portionate method of tax computation is elected. TOTAL
ITEM NUMBER Enter the total amount of Part I and Part II Total. Carry this
value to Page 2, Line 10 of the REV-1737-A.
Enter the next sequential number for each liability reported.
DESCRIPTION
Include a description for each liability reported.

SCHEDULE J

PART I - TAXABLE DISTRIBUTIONS
GENERAL INFORMATION
List beneficiaries who receive taxable distributions.
PURPOSE ITEM NUMBER
Use REV-1737-7, Schedule J to report beneficiaries and Enter the next sequential number for each beneficiary.
their relationship to the decedent.
NAME AND ADDRESS OF BENEFICIARY
IMPORTANT: When flat rate is elected, list beneficia- Include name and address of each beneficiary.
ries of ONLY Pennsylvania property. When propor-
If assets pass under the terms of a trust, do not list
tionate method is elected, list all beneficiaries.
the trustee. List each potential remainder trust
beneficiary.
SCHEDULE INSTRUCTIONS RELATIONSHIP TO DECEDENT
ESTATE OF Include the beneficiary’s relationship to the decedent.
Enter the complete name of the estate as shown on the AMOUNT OR SHARE OF ESTATE
REV-1737-A, Pennsylvania Inheritance Tax Return List the total amount or share of estate for each beneficiary
Nonresident Decedent. reported.

www.revenue.pa.gov REV-1737-7 1
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IMPORTANT: Carry the dollar amounts for distribu- SECTION B - CHARITABLE AND GOVERNMENTAL
tions to Page 2, Lines 15-18 of the REV-1737-A. DISTRIBUTIONS
List all bequests specifically contained in the decedent’s
PART II - NON-TAXABLE DISTRIBUTIONS
will or trust made to institutions qualifying for the charitable
List beneficiaries that receive non-taxable distributions. exemption under Section 9111(c) of the Inheritance and
ITEM NUMBER Estate Tax Act, and all governments qualifying for the
Enter the next sequential number for each beneficiary. exemption under Section 9111(b).
SECTION A - SPOUSAL DISTRIBUTIONS UNDER AMOUNT OR SHARE OF ESTATE
SECTION 9113 FOR WHICH AN ELECTION TO TAX List the total amount or percentage share of estate for each
IS NOT BEING MADE beneficiary reported.
List any trust or similar arrangement, or portion thereof, for PART II TOTAL
which a Schedule O election to tax is not being made. Do Enter the total amount of Part II in the Amount or Share of
not list assets which pass outright to the surviving spouse Estate column. Carry this value to Page 2, Line 13 of the
as specific bequests or transfers. REV-1737-A.

2 REV-1737-7 www.revenue.pa.gov
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