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      IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
                                                            1505619105
                                     (EX) MOD 03-19 (FI)
                                                                                                          OFFICIAL USE ONLY
      REV-1500                                                                                            County Code Year       File Number
                                               INHERITANCE TAX RETURN 
                                                        RESIDENT DECEDENT
 ENTER DECEDENT INFORMATION BELOW
START Social Security Number         Date of Death      MMDDYYYY                Date of Birth             MMDDYYYY
Ü
 Decedent’s Last Name                                       Suffix                      Decedent’s First Name                                    MI

 (If Applicable) Enter Surviving Spouse’s Information Below                                                                  Last Four Digits of 
 Spouse’s Last Name                            Spouse’s First Name                                        MI                 Spouse’s SSN

                                     THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 
                                               REGISTER OF WILLS
 TYPE OF RETURN (only select one)
      Original Estate Return         Supplemental Estate Return                         Individual-Transferee Return             Remainder Return
                                     (Only include items not previously                 (Individual reporting non-probate assets (Date of death prior to 12/13/1982)
                                     reported)                                          separate from the estate; Schedule F 
                                                                                        and G assets only)
 FILL IN ALL OVALS THAT APPLY
      1.  Decedent Died Testate                2.  Spouse is Sole Beneficiary                             3.  Litigation Proceeds Received
      (Attach copy of Will)                             (With no Trust involved)
      4.  Federal Estate Tax Return Required   5.  Agricultural Exemption                                 6.  Family-Owned Business Exemption
                                                        (Date of death after 6/30/2012)                   (Date of death after 6/30/2013)
      7.  Business Assets                      8.  Decedent Maintained Living Trust                       9.  Future Interest Compromise
                                                        (Attach copy of Trust)                            (Date of death after 12/12/1982)
      10.Deferral/Election of Spousal Trust    11. ____ Total Number of Safe Deposit Boxes

 CORRESPONDENT –  THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
 Name                                                                                                     Daytime Telephone Number

 First Line of Address

 Second Line of Address

 City or Post Office                                                    State           Zip Code

      Correspondent’s email address:                                                                      REGISTER OF WILLS USE ONLY

                                                                                                              DATE FILED STAMP

                                               PLEASE USE ORIGINAL FORM ONLY                              REGISTER OF WILLS USE ONLY
                                                                                                          DATE FILED MMDDYYYY

                             1505619105                                                                   1505619105

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                                              1505619205

                  REV-1500 (EX) MOD 03-19 (FI)
                                                                                                                                                      Decedent’s Social Security Number

Ü           Decedent’s Name: 
     RECAPITULATION 
       1.   Real Estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1. 

       2.   Stocks and Bonds (Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2. 

       3.   Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). . . . . . . .   3. 

       4.   Mortgages and Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4. 

       5.   Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) . . . . . . . . .   5. 

       6.   Jointly Owned Property (Schedule F)            Separate Billing Requested. . . . . . . . . .   6. 
       7.   Inter-Vivos Transfers & Miscellaneous Non-Probate Property 
             (Schedule G)                                                  Separate Billing Requested. . . . . . . . . .   7. 

       8.   Total Gross Assets (total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   8. 

       9.   Funeral Expenses and Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . . .   9. 

     10.   Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . . . . . . . . . . . . . . . . . 10. 

      11.   Total Deductions (total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 

     12.   Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 
     13.   Charitable and Governmental Bequests/Sec. 2113 Trusts for which 
             an election to tax has not been made (Schedule J). . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 

     14.   Net Value Subject to Tax (Line 12 minus Line 13). . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 

      TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 
      15.   Amount of Line 14 taxable 
              at the spousal tax rate, or 
              transfers under Sec. 2116 
              (a)(1.2) or (1.4)                                                                                               X .0              15. 
      16.   Amount of Line 14 taxable 
              at lineal rate                                                                                                    X .0              16. 
      17.   Amount of Line 14 taxable 
              at sibling rate                                                                                                  X .12            17. 
      18.   Amount of Line 14 taxable 
              at collateral rate                                                                                              X .15            18. 

     19.   TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.

Under penalties of perjury, I declare I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,  
it is true, correct and complete. Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has  
any knowledge. 
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN                                                                                                              DATE 
The PA Department of Revenue does NOT accept electronic signatures. Please sign your return.                                                                                           MM/DD/YYYY
ADDRESS 

SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN                                                         DATE 
The PA Department of Revenue does NOT accept electronic signatures. Please sign your return.                                                                                           MM/DD/YYYY
ADDRESS 

                              1505619205                                                                                                              1505619205

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                                                                           1505619305
                  REV-1500 (EX) MOD 03-19 (FI)                                                             File Number

                    DECEDENT’S COMPLETE ADDRESS
Ü
  Decedent’s Name

  Street Address 

  City                                                                                                                                                                 State  ZIP Code

                    TAX PAYMENTS AND CREDITS

 1.     Tax Due (Page 2, Line 19)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1.
 2.     Prior Payments - Enter total payment amount on Line 2 
          (List each receipt number for prior payments)

         Receipt 1

         Receipt 2

         Receipt 3

         Receipt 4                                                        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total Amount Paid 2. 
          (If additional space is needed, attach a separate piece of paper)

 3.     Discount - Only if applicable (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3.

 4.     Interest  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4.

 5.     If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the difference. This is the OVERPAYMENT.   5. 
         Complete the OVERPAYMENT Section below

 6.     If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference. This is the TAX DUE  . . . . .   6.
 OVERPAYMENT: (select one oval)
         Leave overpayment on the account*                                 Make check payable to: REGISTER OF WILLS, AGENT

         Issue a refund of the entire overpayment
         Issue a partial refund and leave the remaining amount on the account* . . . . . . . . . . Refund Amount $
 Important: Estate refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If you are unable 
 to cash a refund in the name of the estate or the refund should be mailed to another individual, a representative of the estate may request a change. 
 See instructions for additional information. 
 *The department will only maintain an overpayment for 3 years.
                                                       MARK ALL OVALS THAT APPLY
 1.     Decedent made a transfer and: 
             a. retained the use or income of the property transferred. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
             b. retained the right to designate who shall use the property transferred or its income. . . . . . . . . . . . . . . . . . .  
             c. retained a reversionary interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
             d. received the promise for life of either payments, benefits or care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
 2.     If death occurred after Dec. 12, 1982: Decedent transfered property within one year of death 
         without receiving adequate consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
 3.     Decedent owned an "in trust for" or payable-upon-death bank account or security at his or her death . . . . . . . .  
 4.     Decedent owned an individual retirement account, annuity or other non-probate property, which 
         contains a beneficiary designation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
 IF ANY OVALS ARE MARKED, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN

                               1505619305                                                                  1505619305

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                                                               Instructions for REV-1500 
                                                Pennsylvania Inheritance Tax Return Resident Decedent
REV-1500 IN (EX) 08-22

    IMPORTANT:        All legal sized documents must be        WHEN TO FILE 
    reduced to 8 1/2 x 11 paper.                               Returns must be filed within nine months after the death of 
                                                               the decedent. Failure to file may subject the estate to a 
           GENERAL INFORMATION                                 penalty of 25 percent of the tax ultimately found to be due 
                                                               or $1,000, whichever is less. 
STATUTES AND GENERAL DESCRIPTIONS 
Pennsylvania inheritance tax is imposed by the Inheritance     EXTENSION TO FILE 
and Estate  Tax Act of 1991, which applies to estates of       If the return cannot be filed within nine months from the 
decedents who died on or after Oct. 3, 1991. The 1991 Act      decedent’s date of death, an extension to file may be 
[72 P.S. § 9101 et seq.] was amended in 1994, for estates      requested from the Department of Revenue. Provide the 
of decedents who died on or after July 1, 1994 and again       decedent’s name, county file number (if known), date of 
in 1995 for estates of decedents who died on or after Jan.     death, Social Security number and the reason for an exten-
1, 1995. The PA Inheritance Tax was previously imposed by      sion.  The extension request must be made before the 
the Inheritance and Estate Tax Act of 1961, which applies      return is due, and should be mailed to: 
to estates of decedents who died between Jan. 1, 1962,         PA DEPARTMENT OF REVENUE 
and Dec. 13, 1982. The law was amended by Act 255 of           BUREAU OF INDIVIDUAL TAXES 
1982, which applies only to estates of decedents who died      INHERITANCE TAX DIVISION-EXT 
between Dec. 13, 1982, and Oct. 3, 1991. Information on        PO BOX 280601 
applicability of inheritance tax to estates of decedents who   HARRISBURG PA  17128-0601 
died before Jan. 1, 1962, can be obtained from the 
Department of Revenue, Bureau of Individual Taxes.             Or email the request to: RA-InheritanceTaxExt@pa.gov 
Inheritance tax is a tax on the right of succession or privi-  Extensions will be granted for events beyond the control of 
lege of receiving property at a death, and it is imposed       the estate such as litigation over assets and will disputes. 
upon the transfer of taxable property. The net value subject   Extensions are not granted for events within the control of 
to tax is determined by subtracting from the value of the      the estate such as a failure to collect the information need-
gross estate the amount of approved deductions.                ed to complete the return.  A response will not be sent 
                                                               unless the extension request is rejected. 
WHO MUST FILE                                                  IMPORTANT:         Granting of an extension to file does 
                                                               not relieve the estate from the payment of tax. 
An inheritance tax return must be filed for every decedent     Interest will accrue beginning nine months and one day 
who has property which is or may be subject to tax. You        from the decedent’s death on any tax ultimately found to be 
must file a return if you are:                                 due and not timely paid. 
• The personal representative. The personal representa-
tive (executor or administrator appointed by the Register      WHERE TO FILE 
of Wills) of the decedent’s estate is the person responsi-     The return is to be filed in duplicate with the Register of 
ble for filing the return and disclosing property of the       Wills of the county in which the decedent was a resident at 
decedent that the personal representative has or               the time of death. 
acquires knowledge of, or; 
• The transferee of property.  The transferee of property 
should file a return if: no personal representative is         FORMS AND SCHEDULES 
appointed, if the personal representative does not file a      Forms and schedules are available on the department’s 
return, or if the personal representative files a return but   website at    www.revenue.pa.gov or by calling 
does not include the subject property.                         1-800-362-2050. Services for people with special hearing 
A “transferee” means any person to whom a transfer is          and/or speaking needs are available at 1-800-447-3020. 
made and includes surviving joint tenants, beneficiaries,      Large quantities of forms must be ordered by written 
heirs, legatees, devisees, grantees, assignees and             request from: 
donees.  The return must disclose any asset in which or 
from which the transferee receives any ownership, interest,    PA DEPARTMENT OF REVENUE 
income, possession or enjoyment, whether present or            BUREAU OF ADMINISTRATIVE SERVICES 
future, and whether in trust or otherwise. Separate returns    TAX FORMS SERVICES UNIT 
are not to be filed by transferees for property included in a  1854 BROOKWOODSTREET 
personal representative’s return. The inclusion of property    HARRISBURG PA  17104-2244 
in the return does not constitute an admission that its trans- A list of schedules and a brief description can be found on 
fer is taxable.                                                Page 7.
www.revenue.pa.gov                                                                                       REV-1500     1



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TAXABLE PROPERTY                                                 from a natural parent, an adoptive parent or a stepparent of 
In general, any items the decedent owned solely, as tenant-      the child are subject to a zero tax rate. 
in-common, jointly or in trust are taxable unless specifically   Lineal Tax Rate: 4.5 percent 
excluded by law. For additional information see instructions     The lineal tax rate is applicable for transfers to: 
for Schedules A, B, C, D, E, F and G for descriptions of tax-    Grandfather, grandmother, father, mother, children, un-
able property.                                                   remarried wife and husband or widower of a child, and lin-
ACTIVE-DUTY MILITARY MEMBER EXEMPTION                            eal descendants. “Children” includes natural children 
                                                                 whether or not they have been adopted by others, adopted 
Effective for estates of decedents dying on or after             children and stepchildren. “Lineal descendants” includes all 
September 6, 2022, personal property that is transferred         children of the natural parents and their descendants, 
from the estate of a serving military member who has died        whether or not they have been adopted by others, adopted 
as a result of an injury or illness received while on active     descendants and their descendants, and step descen-
duty in the armed forces, a reserve component or the             dants. 
National Guard, is exempt from inheritance tax.  
                                                                 Sibling Tax Rate: 12 percent 
VALUATION                                                        The sibling tax rate is applicable for transfers to: Brothers 
Generally, valuation is based on the fair market value as of     or half-brothers, sisters or half-sisters; persons having at 
the decedent’s date of death. Special rules apply to the val-    least one parent in common with the decedent, either by 
uation of life estates and future interests created by a dece-   blood or by adoption. Transfers between stepsiblings are 
dent. See the instructions for Schedules K nd M for more         subject to tax at the collateral rate. 
information. 
                                                                 Collateral Tax Rate: 15 percent 
For estates of decedents dying on or after Jan. 1, 1995,         The collateral tax rate is applicable for transfers to all other 
special rules exist for the valuation of a trust established for beneficiaries. This includes but is not limited to transfers to 
the sole use of the surviving spouse. See the instructions       or for the benefit of aunts, uncles, cousins, nieces, 
for Schedule O for further information.                          nephews, friends, sister-in-law, brother-in-law, pets and 
                                                                 entities not classified as a charity. 
Special rules also apply to the valuation of farmland. See 
the instructions for Schedule A for further information con-     Charitable Bequests 
cerning the special farm use valuation and agriculture           Transfers to exempt charitable organizations, exempt insti-
exemptions.                                                      tutions and government entities are exempt from tax. 
It is important to note that Pennsylvania does not have a 
six-month alternate valuation date similar to that found in      DOCUMENTATION REQUIREMENT 
the Internal Revenue Code.                                       If the decedent died testate or had maintained an inter-vivos 
DEDUCTIONS                                                       (living) trust, a copy of the will and/or trust document must be 
                                                                 submitted with the return. Additional verification or documen-
Funeral expenses, administrative costs and debts owed by 
                                                                 tation on certain assets or deductions may be required by the 
the decedent at the time of death are deductions allowed         Department of Revenue to complete the review of this form. 
against the inheritance tax liability. See the instructions for  The Department will request by letter, telephone, or e-mail 
Schedules H and I for descriptions of allowable deductions.      the information needed. Failure to provide the information 
                                                                 will result in a delay of the processing of the return, or in the 
TAX RATES                                                        issuance of an unfavorable assessment.  
The law in effect at the date of death is what governs the       Any supplemental information which the estate representa-
tax rate. The following information is based on a date of        tive considers confidential should be submitted directly to: 
death on or after July 1, 2000. Historical rates are located     PA DEPARTMENT OF REVENUE 
on page 8.                                                       BUREAU OF INDIVIDUAL TAXES 
Spousal Tax Rate: 0 percent                                      PO BOX 280601 
Any asset passing to a decedent’s spouse is taxed at 0 per-      HARRISBURG PA  17128-0601 
cent. No common-law marriage contracted after Jan. 1,            Include a statement that the documents are not part of the 
2005 shall be valid. Common-law marriages otherwise law-         public record. Confidential documents need not be 
ful and contracted on or before Jan. 1, 2005 will be recog-      attached to the return filed with the Register of Wills. 
nized when proved with sufficient evidence of its existence. 
                                                                 FILING A FALSE RETURN 
If satisfactory evidence of the common-law marriage does 
not exist or the contract came into existence after Jan. 1,      Any person who willfully makes a false return or report 
2005 transfers to the surviving common-law spouse are            commits a misdemeanor of the third degree, and fined 
taxable at the collateral, or 15 percent rate.                   twenty-five percent of the tax due or $1,000, whichever is 
                                                                 less. 
Minor Child’s Estate: 0 percent   
Transfers from the estate of a child age 21 or younger to        PAYMENT OF TAX 
the child’s natural parent, adoptive parent or stepparent are    Tax on property transfered is due within nine months of the 
subject to a zero tax rate.                                      decedent’s death. 
Parental Transfers to Minor Children: 0 percent                        IMPORTANT: The granting of an extension to file the 
For dates of death on or after January 1, 2020, transfers to           tax return does not extend the time for payment of the 
or for the use of a child twenty-one years of age or younger     tax ultimately found to be due. 
2 REV-1500                                                                                              www.revenue.pa.gov



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A 5 percent discount is allowed on the tax paid within three    numbered  20000001,  20000002, etc. Further information 
months of the decedent’s death. No discount applies to any      concerning the Transferee ID system may be obtained by 
amount that may be subsequently refunded.                       contacting the Inheritance Tax Division at  717-787-8327. 
The discount is capped at 5 percent of the total tax due. In    IMPORTANT:     Depending on the complexity of the 
order to calculate discount amount:                             return, an assessment may take three to six  months 
• If an underpayment was made, divide the payment               from the date it was filed with the Register of Wills. 
made by 0.95. Example: tax due is $150, a payment               REFUND 
made in the discount period is $100; $100.00/0.95 = 
$105.26 is the total of the payment and discount.               If tax is overpaid when the return is filed, a refund may be 
                                                                requested by selecting the  appropriate oval in the 
• If the correct amount or overpayment was made, multi-
ply the total tax due by 5 percent to calculate discount.       Overpayment section on Page 3 of the REV-1500. If this 
Example: total tax due is $200; $200x0.05 = $10 is the          oval is checked, the estate is not required to submit a sep-
discount amount.                                                arate application for refund.  The department will issue a 
                                                                refund check approximately six weeks after the return pro-
IMPORTANT:       All checks must be made payable to             cessing is completed. If the refund oval was not checked 
“Register of Wills,  Agent” and presented to the                when the tax return was filed, an “Application for Refund of 
Register of Wills of the county where the decedent resided.     Pennsylvania Inheritance/Estate Tax” (REV-1313) must be 
                                                                filed to request a refund of an existing tax credit reflected 
The commonwealth places no limitation on tax liability until 
                                                                on an official assessment notice. Refund applications 
a proper and complete return is made and the return is 
                                                                should be directed to: 
assessed by the Department of Revenue. 
                                                                PA DEPARTMENT OF REVENUE 
NOTE:    A prepayment of tax may be made at the                 BUREAU OF INDIVIDUAL TAXES 
Register of Wills before the REV-1500 is filed. In writ-        INHERITANCE TAX DIVISION-REF 
ing, supply the Register with the decedent’s full name, date    PO BOX 280601 
of death and social security number along with the prepay-      HARRISBURG PA  17128-0601 
ment.                                                           The application for refund period is three years. (See 
INTEREST                                                        Section 2181(d) of the 1991 Act, 72 P.S. § 9181(d)). 
Interest is charged beginning with the first day of delin-      Should you believe that a refund is due as the result of an 
quency, or nine months and one day from the date of death,      issue which had not previously been raised, and where the 
to the date of payment. The applicable interest rates (REV-     statutory appeal provisions of Section 2186(a) of the 1991 
1611) can be found by visiting the department’s online serv-    Act, as amended, have expired, a petition for refund may 
ices at www.revenue.pa.gov.                                     be filed with the Board of Appeals provided that all tax, 
An interest and penalty calculator is available at              penalty and interest assessed were paid in full. Visit 
www.doreservices.state.pa.us.                                   www.boardofappeals.state.pa.us for more information. 
                                                                SUPPLEMENTAL RETURN 
FAILURE TO PAY 
                                                                A personal representative or transferee who acquires 
The tax imposed, together with any interest thereon, con-
                                                                knowledge of additional assets, transfers or deductions at 
stitute a lien upon real property, which remains in effect 
                                                                any time after the original return has been filed must 
until the tax and interest are paid in full. 
                                                                promptly file a supplemental return.  The supplemental 
PETITION FOR CITATION                                           return should include only the additional assets, transfers 
The law provides for the filing of a citation with the Court of or deductions. 
Common Pleas, Orphans’ Court Division, to compel the fil-       Do not repeat any assets or deductions reported on 
ing of the tax return or the payment of tax. It may be direct-  an original return or prior supplemental return. 
ed to the personal representative or transferee and may 
commence nine months after the date of death. The cita-         A supplemental return may not be used to adjust or correct 
tion process may result in an order directing filing and pay-   a previously filed return. If a correction is needed for an 
ment, a contempt citation, and ultimately, additional fines     asset that was reported on a return, see “Administrative 
and imprisonment for failure to comply with the require-        Corrections” below on how to request an administrative 
ments of the Inheritance and Estate Tax Act. See Section        correction. If there is an error contained in an assessed 
2176 of the Act of August 4, 1991, P.L. 97, No. 22 (72 P.S.     return that must be resolved see “Administrative 
§9176).                                                         Corrections” or “Protest, Notice or Appeal”. It is important to 
                                                                note that it is not possible to file an amended inheritance 
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE                         tax return. When the value of an asset or deduction has 
OF DEDUCTIONS AND ASSESSMENT OF TAX                             been established by assessment notice from the depart-
After a return is filed, the Department of Revenue issues a     ment, any discrepancy must be resolved either through the 
notice setting forth its valuation of the estate assets, allow- refund process or through the appeal process. 
able deductions and inheritance tax due.                        ADMINISTRATIVE CORRECTIONS 
Notice of potential tax liabilities based on jointly held       Obvious factual errors discovered on the assessment may 
assets, trust assets, or non-probate property are identified    be corrected administratively. Examples of correctable 
through the use of an eight digit number beginning with the     errors include those made by the transposing of figures, 
two digits representing the year in which the notice is orig-   mathematical errors, miscalculations and obvious duplica-
inally issued. For example, all notices issued in 2020 will be  tion of assets. The estate must report such errors to the 

www.revenue.pa.gov                                                                            REV-1500                 3



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Department of Revenue by a letter which identifies the         PA DEPARTMENT OF REVENUE 
alleged error and the proposed correction. Any documenta-      OFFICE OF CHIEF COUNSEL 
tion which supports the need for an adjustment to the          PO BOX 281061 
record must be submitted. Requests for administrative cor-     HARRISBURG PA  17128-1061  
rection should be directed to: 
  PA DEPARTMENT OF REVENUE                                             COMPLETING THE REV-1500                             
  BUREAU OF INDIVIDUAL TAXES                                                                                               
  POST ASSESSMENT REVIEW UNIT                                                       PAGE 1
  PO BOX 280601 
  HARRISBURG PA  17128-0601                                    DECEDENT INFORMATION 
                                                               Decedent’s Social Security Number 
All other errors must be resolved in accordance with guide-
                                                               Enter the nine-digit Social Security number of the dece-
lines outlined in the Protest, Notice or Appeal section.       dent. 
The Pennsylvania Department of Revenue has a                   Date of Death   
Taxpayers’ Rights Advocate who assists taxpayers with PA       Enter the month, day and year of the decedent’s death. 
personal income tax and PA inheritance tax problems and 
concerns that have not been resolved through                   Date of Birth  
                                                               Enter the month, day and year of the decedent’s birth. 
normal administrative procedures. It is the advocate’s 
responsibility to ensure that the department provides equi-    Decedent’s Name 
table treatment with dignity and respect.                      Enter decedent’s last name, first name and middle initial. 
To contact the  Taxpayers’ Rights  Advocate, call              Decedent’s Spouse 
717-772-9347 or write to:                                      If applicable, enter the decedent’s spouse's last name, first 
                                                               name, middle initial and last four digits of the social security 
  PA DEPARTMENT OF REVENUE                                     number. 
  TAXPAYERS’ RIGHTS ADVOCATE 
  LOBBY STRAWBERRY SQUARE 
  HARRISBURG PA  17128                                         TYPE OF RETURN 
                                                               Only select one oval for the type of return being filed. 
PROTEST, NOTICE OR APPEAL 
                                                               Original Estate Return 
Any party not satisfied with the appraisement, allowance or    Fill in the oval if this is the first return filed for an estate and 
disallowance of deductions, assessment of tax (including       no other asset or deduction has previously been submitted. 
discount or interest) or any other matter relating to the tax 
                                                               Supplemental Estate Return 
imposed may object by taking any of the following actions 
                                                               Fill in the oval if the return is being filed to report additional 
within 60 days of receipt of the notice to which objection is  assets or deductions not reported on a prior return. 
made: 
                                                               Individual-Transferee Return 
(a) File a written protest specifying all objections with: 
                                                               Fill in the oval if the return is being filed by an individual to 
  PA DEPARTMENT OF REVENUE                                     report non-probate assets (Schedule F and G) that will not 
  BOARD OF APPEALS                                             be reported on the estate return. 
  PO BOX 281021 
                                                               Remainder Return 
  HARRISBURG PA  17128-1021                                    Fill in the oval to report a future interest under a prior limited 
The Board of  Appeals does not accept facsimile or fax         estate. This oval is only applicable for dates of death prior 
copies of petition forms.                                      to Dec. 13, 1982. 
(b) File an appeal or intent to appeal online through the      FILL IN THE APPLICABLE OVALS 
Revenue e-Services Center at www.revenue.pa.gov.               1. Decedent Died Testate 
(c) Notify the Register of Wills in writing that you elect to  Fill in the oval if the decedent died having a valid will which 
have the correctness of the department’s action deter-         has been submitted to the Register of Wills for probate. A 
mined at the audit of the account of the personal represen-    copy of the will must be attached to the return. 
tative. A copy of this election must be sent to: 
                                                               2. Spouse is Sole Beneficiary 
  PA DEPARTMENT OF REVENUE                                     (No Trusts Involved) 
  OFFICE OF CHIEF COUNSEL 
                                                               Fill in the oval if all assets pass outright to the surviving 
  PO BOX 281061 
                                                               spouse either through the will or as designated beneficiary.   
  HARRISBURG PA  17128-1061 
                                                               NOTE:   This oval should not be selected if any of the 
(d) File an appeal to the Court of Common Pleas, Orphans’ 
                                                               assets pass to a trust or other similar arrangement.   
Court Division to have the correctness of the department’s 
action determined at the “audit of the account” of the per-    3. Litigation Proceeds Received 
sonal representative or at such time as the court shall fix. A Fill in the oval if the estate received proceeds of litigation 
copy of the appeal must be sent to:                            more than nine months from the decedent’s date of death.
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4. Federal Estate Tax Return Required                           Name 
Fill in the oval if the total assets reportable to the Internal Enter the first name and last name of the personal repre-
Revenue Service required that a federal estate tax return       sentative of the estate. 
be filed. A copy of the federal return (Form 706) must be       Phone Number 
filed with the Department of Revenue through the Register       Enter the daytime telephone number for the personal rep-
of Wills office within one month of the filing of the federal   resentative of the estate. 
return. 
                                                                Address 
5. Agricultural Exemption 
                                                                Enter the complete address of the personal representative 
Fill in the oval to indicate that the decedent owned real       of the estate. 
estate or agricultural commodity that qualifies for an 
Agricultural Exemption for dates of death on or after July 1,   Email Address 
2012.                                                           Enter the email address of the personal representative of 
                                                                the estate. 
NOTE:   If this oval is selected you must include 
Schedule AU, REV-1197.                                                                                           
                                                                                         PAGE 2
6. Family-Owned Business Exemption 
Fill in the oval to indicate the decedent owned business        Decedent’s Social Security Number 
interest that qualifies for the Family-Owned Business           Enter the nine-digit Social Security number of the decedent. 
Exemption for dates of death on or after July 1, 2013. 
NOTE:   If this oval is selected you must include                           LINE INSTRUCTIONS
Schedule C-SB, REV-571. 
7. Business assets                                                                       LINE 1                  
Fill in the oval if the decedent owned any business interest, 
                                                                Real Estate (Schedule A) 
including a sole-proprietorship held by the decedent. 
                                                                If the estate is required to complete REV-1502 Schedule A, 
8. Decedent Maintained Living Trust                             enter the amount from the Total line of REV-1502 Schedule 
Fill in the oval if the decedent, during his or her lifetime,   A on Line 1 of the REV-1500. 
transferred property to a trust and retained or reserved an     If the estate is not required to complete REV-1502 
interest or a power of appointment. A copy of the instrument    Schedule A, leave Line 1 of the REV-1500 blank. 
must be attached to the return when filed. 
9. Future Interest Compromise                                                            LINE 2                  
Fill in the oval to request a compromise if the rate of tax 
                                                                Stocks and Bonds (Schedule B) 
which will be applicable when a future interest vests cannot 
                                                                If the estate is required to complete REV-1503 Schedule B, 
be established with certainty. This oval is applicable only for 
                                                                enter the amount from the total line of REV-1503 Schedule 
an  estate where the decedent died on or after Dec. 13, 
1982.                                                           B on Line 2 of the REV-1500. 
NOTE:   If this oval is selected you must include               If the estate is not required to complete REV-1503 
Schedule M, REV-1647.                                           Schedule B, leave Line 2 of the REV-1500 blank. 

10. Deferral/Election of Spousal Trust                                                   LINE 3
                                                                                                                 
Fill in the oval if the decedent created a trust or other simi-
lar agreement which qualifies as a sole use trust.   The        Closely Held Corporation, Partnership or Sole-
estate may choose to defer the tax or elect to tax the trust    Proprietorship (Schedule C) 
or other similar arrangement in this estate.                    If the estate is required to complete REV-1504 Schedule C, 
                                                                enter the amount from the Total line of REV-1504 Schedule 
NOTE:   If this oval is selected you must include               C on Line 3 of the REV-1500. 
Schedule O, REV-1649. 
                                                                If the estate is not required to complete REV-1504 
11. Total Number of Safe Deposit Boxes 
                                                                Schedule C, leave Line 3 of the REV-1500 blank. 
Enter the number of safe deposit boxes held by the dece-
dent alone or jointly (except with a surviving spouse) that                              LINE 4
must be inventoried. For more information, see REV-584,                                                          
PA Inheritance  Tax & Safe Deposit Boxes brochure and           Mortgages and Notes Receivable (Schedule D) 
REV-485, Safe Deposit Box Inventory.                            If the estate is required to complete REV-1507 Schedule D, 
CORRESPONDENT                                                   enter the amount from the Total line of REV-1507 Schedule 
                                                                D on Line 4 of the REV-1500. 
All requests for information and documentation from the 
department, including the tax assessment will be forwarded      If the estate is not required to complete REV-1507 
to this individual.                                             Schedule D, leave Line 4 of the REV-1500 blank.

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                                                               If the estate is not required to complete REV-1511 
                      LINE 5                                   Schedule H, leave Line 9 of the REV-1500 blank. 
Cash, Bank Deposits and Miscellaneous Personal 
Property (Schedule E)                                                              LINE 10                                 
If the estate is required to complete REV-1508 Schedule E,     Debts of Decedent, Mortgage Liabilities and Liens 
enter the amount from the Total line of REV-1508 Schedule      (Schedule I) 
E on Line 5 of the REV-1500.                                   If the estate is required to complete REV-1512 Schedule I, 
                                                               enter the amount from the Total line of REV-1512 Schedule 
If the estate is not required to complete REV-1508 
                                                               I on Line 10 of the REV-1500. 
Schedule E, leave Line 5 of the REV-1500 blank. 
                                                               If the estate is not required to complete REV-1512 
                                                               Schedule I, leave Line 10 of the REV-1500 blank. 
                      LINE 6                           

Jointly Owned Property (Schedule F)                                                LINE 11
                                                                                                                           
If the estate is required to complete REV-1509 Schedule F, 
enter the amount from the Total line of REV-1509 Schedule      Total Deductions 
F on Line 6 of the REV-1500.                                   Add all deductions shown on Lines 9 through 10 together 
                                                               and enter the total value here on Line 11 of the REV-1500. 
If the estate is not required to complete REV-1509 
Schedule F, leave Line 6 of the REV-1500 blank.                                    LINE 12
                                                                                                                           
  IMPORTANT: The Separate Billing Requested oval               Net Value of Estate 
  must be checked to request the department to issue           Subtract Line 11 total deductions from Line 8 total gross 
a separate tax notice for tax due on jointly owned assets      assets and enter total net value of estate here on Line 12 
directly to the surviving owner.  All information requested on of the REV-1500. 
REV-1509, Schedule F must be completed, including the 
surviving joint owner’s address, in order for the Department                       LINE 13                                 
to issue a notice. Do not include amount to be billed sepa-
                                                               Charitable and Governmental Bequests/Sec. 2113 
rately on Line 6 of the REV-1500. 
                                                               Trusts for which an election to tax has not been made 
                                                               (Schedule J) 
                      LINE 7                                   If the estate is required to complete REV-1513 Schedule J, 
                                                               Section II, enter the amount from the Total line of REV-1513 
Inter-Vivos Transfers & Miscellaneous Non-Probate              Schedule J, Section II, on Line 13 of the REV-1500. 
Property (Schedule G) 
If the estate is required to complete REV-1510 Schedule G,     If the estate is not required to complete REV-1513 Schedule 
enter the amount from the Total line of REV-1510 Schedule      J, Section II, leave Line 13 of the REV-1500 blank. 
G on Line 7 of the REV-1500.                                   IMPORTANT:       Do not include any amount passing 
If the estate is not required to complete REV-1510             outright to spouse in Section II. 
Schedule G, leave Line 7 of the REV-1500 blank. 
                                                                                   LINE 14                                 
  IMPORTANT: The Separate Billing Requested oval 
  must be checked to request the department to issue           Net Value Subject to Tax 
a separate tax notice for tax due on transfers directly to the Subtract Line 13 Charitable and Governmental 
                                                               Bequests/Sec. 2113 Trusts for which an election to tax has 
surviving owner. All information requested on REV-1510,   
                                                               not been made from Line 12 net value of Estate and enter 
Schedule G must be completed, including the transferee’s       total net value subject to tax on Line 14 of the REV-1500. 
address, in order for the department to issue a notice. Do 
not include amount to be billed separately on Line 7 of the 
REV-1500.                                                      TAX CALCULATION 

                      LINE 8                                                       LINE 15                                 
Total Gross Assets                                             Amount of Line 14 Taxable at the spousal rate, or 
Add all assets shown on Lines 1 through 7 together and         transfers under Sec. 2116(a)(1.2) or (1.4) 
                                                               Calculate the amount from Line 14 subject to tax at the 
enter the total value here on Line 8 of the REV-1500. 
                                                               spousal rate and enter the total value on Line 15 of the 
                                                               REV-1500. 
                      LINE 9                           
Funeral Expenses and Administrative Costs                                          LINE 16                                 
(Schedule H)                                                   Amount of Line 14 Taxable at the lineal rate 
If the estate is required to complete REV-1511 Schedule H,     Calculate the amount from Line 14 subject to tax at the lin-
enter the amount from the Total line of REV-1511 Schedule      eal rate and enter the total value on Line 16 of the REV-
H on Line 9 of the REV-1500.                                   1500. 
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                       LINE 17                                                       LINE 4                             
Amount of Line 14 Taxable at the sibling rate                   Interest 
Calculate the amount from Line 14 subject to tax at the sib-    Calculate any interest that may be due do to late filing (see 
ling rate and enter the total value on Line 17 of the REV-      Payment of Tax). 
1500. 
                                                                                     LINE 5                             
                       LINE 18                                  Overpayment 
Amount of Line 14 Taxable at the collateral rate                If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the 
                                                                difference on Line 5 of the REV-1500. If an overpayment 
Calculate the amount from Line 14 subject to tax at the col-
                                                                exists, complete the Overpayment Section. 
lateral rate and enter the total value on Line 18 of the REV-
1500. 
                                                                                     LINE 6                             
                       LINE 19                                  Tax Due 
                                                                If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the 
Tax Due                                                         difference on Line 6 of the REV-1500. 
Add the amount from Lines 15 through 18 and enter the 
total value on Line 19 of the REV-1500.                         Overpayment 
                                                                If an overpayment exists on Page 3, Line 5 of the REV-
Signatures                                                      1500, fill in the oval that best describes how the overpay-
When the return is complete and contains all necessary          ment should be issued. If you choose to leave the overpay-
schedules, the person(s) responsible for filing must sign,      ment or part of the overpayment on the account, the over-
address and date the return. If there is no personal repre-     payment must be used within 3 years. 
sentative, every person in actual or constructive posses-       Refunds will be issued in the name of the estate and mailed 
sion of any property of the decedent is considered, by law,     to the correspondent on file at the time of issuance. If a 
a fiduciary for the purposes of the tax and must file a return. refund is requested and should not be issued in the name 
                                                                of the estate or should be mailed to another address, a 
CAUTION:  Those signing the return are legally 
                                                                letter from the estate representative must be included with 
responsible and may incur liability for erroneous, 
                                                                the return. A request for the issuance of a refund to a payee 
false or fraudulent returns.                                    other than the decedent’s estate should include the name, 
If the estate representative(s) secured help in preparing the   address, and Social Security number or FEIN of the payee. 
return, the preparer must complete their signature, address     If the estate has received a refund that the representative 
and date the return.                                            is unable to cash, contact the Department by calling 
                                                                (717) 787-8327. 
                                                   
                     PAGE 3                                     Mark all ovals that apply 
                                                                If any of the ovals are marked, a REV-1510, Schedule G 
Decedent’s Complete Address                                     must be completed and submitted with the REV-1500. 
Enter the complete address where the decedent resided on 
the date of death.                                                          LIST OF SCHEDULES
                                                                                                                        
TAX PAYMENTS AND CREDITS                                           IMPORTANT:    Attach only appropriate schedules 
                                                                   based upon the assets and debts and deductions of 
                       LINE 1                                   your particular estate. Do not submit blank schedules. 
Tax Due                                                         Schedule A, REV-1502 – Real Estate 
Enter the amount from Line 19, Page 2  on Line 1.               Report all Pennsylvania real estate held by the decedent 
                                                                solely or as tenant-in-common. 
                       LINE 2                                   Schedule AU, REV-1197 – Agricultural Use 
                                                                Exemptions 
Credits/Payments                                                Report a claim for an exemption for real estate pursuant to 
Prior Payments - Enter the receipt number(s) for prior pay-     either the “business of agriculture” exemption or the “farm-
ments made with the Register of Wills. Enter the total          land-other” exemption under Act 85 of 2012. 
amount paid on Line 2. 
                                                                Schedule B, REV-1503 – Stocks and Bonds 
                                                                Report all stocks and bonds held by the decedent solely or 
                       LINE 3                                   as tenant-in-common. 

Discount                                                        Schedule C, REV-1504 – Closely-Held Corporation or 
If a payment was made within three months of the dece-          Sole Proprietorship 
dent’s date of death, calculate the discount (see Payment       Report all business interests, including a sole proprietor-
of Tax) and enter on Line 3 of the REV-1500.                    ship held by the decedent. 

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Schedule C-SB, REV-571 – Family-Owned Business               Schedule M, REV-1647 – Future Interest Compromise 
Exemption                                                    Report all future interests where the rate of tax that will be 
Report a business interest for which you are claiming an     applicable when the future interest vests in possession and 
exemption under Act 52 of 2013.                              enjoyment cannot be established with certainty. 
Schedule D, REV-1507 – Mortgages and Notes                   Schedule O, REV-1649 – Deferral/Election of Spousal 
Receivable                                                   Trusts 
Report all mortgages and notes receivable owed to the        Report all sole use trusts for which you are choosing to defer 
decedent.                                                    the tax until the death of the surviving spouse or electing to 
                                                             tax the trust or other similar arrangement in this estate. 
Schedule E, REV-1508 – Cash, Bank Deposit, & Misc. 
Personal Property 
Report all gross probate estate assets not reportable under  TAXPAYER SERVICE & ASSISTANCE                                                                   
any other schedule. 
                                                             ONLINE SERVICES 
Schedule F, REV-1509 – Jointly Owned Property                Online Customer Service Center at www.revenue.pa.gov 
Report all property in which the decedent held an interest   You can find answers to commonly asked questions by 
as joint tenants with right of survivorship.                 using the department’s Online Customer Service Center. 
Schedule G, REV-1510 – Inter-Vivos Transfers & Misc.         Use the Find an Answer feature to search the database of 
Non-Probate Property                                         commonly asked questions. If you do not find your answer 
Report all transfers made by decedent during life, by trust  in this area, you may submit your question to a customer 
or otherwise, to the extent that they were made without      service representative. 
valuable and adequate consideration in money or money’s      Internet: www.revenue.pa.gov 
worth at the time of the transfer.                           Pennsylvania inheritance tax forms, schedules, brochures 
Schedule H, REV-1511 – Funeral Expenses and                  and other information are available on the department’s 
Administrative Costs                                         website. 
Report any expenses incurred by administering the estate.    Email Requests for forms: ra-forms@pa.gov 
Schedule I, REV-1512 – Debts                                 TELEPHONE SERVICES 
Report all valid debts of the decedent owed at the time of 
death including all mortgages and liens on real estate.      Taxpayer Service and Information Center 
                                                             Call 717-787-8327 for Pennsylvania inheritance tax help 
Schedule J, REV-1513 – Beneficiaries                         during normal business hours, 7:30 a.m. to 5 p.m. 
Report all beneficiaries and their relationship to the dece-
dent.                                                        Services for Taxpayers with Special Hearing and/or 
                                                             Speaking Needs: 
Schedule K, REV-1514 – Life Estate, Annuity and Term         1-800-447-3020 (TTY) 
Certain 
Report all presently vested life estate, annuities and terms Language Services 
certain created by the decedent for which valuations must    Non-English-speaking taxpayers can receive assistance 
be actuarially determined.                                   from the department through an interpretation service.

                                             HISTORICAL TAX RATES

  Effective as of Date of Death                                        Spouse               Lineal                Sibling             Collateral* 
  4/07/1826 to 4/22/1846                                                        0%                      0%                     2.5%                   2.5% 
  4/23/1846 to 7/10/1917                                                        0%                      0%                      5%                      5% 
  7/11/1917 to 5/04/1921                                                         2%                      2%                      5%                      5% 
  5/5/1921 to 12/10/1951                                                        2%                      2%                     10%                    10% 
  12/11/1951 to 12/29/1967 @ 4pm                                        2%                      2%                     15%                    15% 
  12/29/1967 after 4pm to 6/30/1994                                      6%                      6%                     15%                    15% 
  7/1/1994 to 12/31/1994                                                        3%                      6%                     15%                    15% 
  1/1/1995 to 6/30/2000                                                          0%                      6%                     15%                    15% 
  7/1/2000 to Present                                                              0%                  4.5% **                  12%                    15% 

       *  Until May 31, 1957, charities were considered collateral beneficiaries. 
     **  Effective July 1, 2000, transfers from a child, age 21 or younger to a natural or adoptive parent or stepparent are 
      at a zero tax rate. For dates of death on or after January 1, 2020, transfers to or for the use of a child age 21 or 
      younger from a natural parent, an adoptive parent or a stepparent of the child are at a zero tax rate.

8 REV-1500                                                                                www.revenue.pa.gov






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