1509019105
                                    (EX+) MOD 03-19 (FI)
                   REV-1509 
                   BurEau OF InDIvIDual TaXEs           SCHEDULE F 
                   PO BOX 280601 
                   HarrIsBurg Pa  17128-0601            JOINTLY-OWNED PROPERTY
START  ESTATE OF:                                                                                  FILE NUMBER:
Ü
           If an asset became jointly owned within one year of the decedent’s date of death, it must be reported on Schedule G.
         SURVIVING JOINT TENANT(S) NAME(S)ADDRESS                                        RELATIONSHIP OF DECEDENT
      A. 

      B. 

      C.

      JOINTLY OWNED PROPERTY:
      ITEM  LETTER    LAST 4 DIGITS DATE                DESCRIPTION OF PROPERTY          DATE OF DEATH      % OF       DATE OF DEATH 
      NUMBERFOR JOINT OF BANK       MADE                NAME OF FINANCIAL INSTITUTION.   VALUE OF ASSET     DECEDENT’S VALUE OF 
            TENANTACCOUNT #         JOINT     ATTACH DEED FOR JOINTLY HELD REAL ESTATE.                     INTERESTDECEDENT’S INTEREST
         1. A.

                                                             TOTAL(Also enter on Line 6, Recapitulation)    $

                                                                           If more space is needed, use an additional Schedule F.

                              1509019105                                                 1509019105

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                                                                      Pennsylvania Department of Revenue 

                                                                    Instructions for REV-1509 
rEv-1509 In (EX+) 03-19                                                      schedule F – Jointyl Ow edn        P oper tyr

                                                                 DATE OF DEATH VALUE 
            GENERAL INFORMATION                                  When reporting the assets indicate the date the asset was 
PURPOSE OF SCHEDULE                                              placed into joint ownership, the exact balance or market 
Use REV-1509 Schedule F to report all property in which          value at date of death, and the value of the taxable interest. 
the decedent held an interest as joint tenants with right of 
survivorship.                                                    Each description must show the exact registration of the 
                                                                 asset and the appropriate letter, A. B. C. etc., to indicate the 
                                                                 name, address, and relationship of each of the surviving 
              FORM INSTRUCTIONS
                                                                 joint tenants to the decedent. 
ESTATE OF 
Enter the complete name of the estate as shown on the            If the jointly held asset is a rollover from a previously jointly 
REV-1500, Pennsylvania Inheritance Tax Return.                   held account, that information should be reported, including 
                                                                 date originally issued and the date the rollover occurred. 
FILE NUMBER 
Enter the file number of the estate assigned by the Register          IMPORTANT: If the surviving joint owner of any asset 
of Wills as shown on the REV-1500, Pennsylvania                       has received a separate assessment notice from the 
Inheritance Tax Return.                                          department and paid the tax due on a specific joint asset, 
                                                                 the value of that asset should not be included in the total for 
                                                                 this schedule. 
            GENERAL INSTRUCTIONS                           
SURVIVING JOINT TENANT(S) INFORMATION                            An estate representative may request that the department 
Enter the surviving joint tenant’s name, address and rela-       issue a separate tax notice for tax due on jointly owned 
tionship to decedent.                                            assets directly to the surviving owner by filling in the oval 
JOINTLY OWNED PROPERTY                                           below Line 6 of the REV-1500. All information requested on 
Enter the letter corresponding with the joint tenant, last 4     REV-1509, Schedule F must be completed, including the 
digits of bank account #, date asset was made joint,             surviving joint owner’s address, in order for the department 
description of property, date of death value, percentage of      to issue a notice. This option should only be used when the 
decedent’s interest and the value of decedent’s interest.        estate representative does not wish to pay the tax on the 
                                                                 jointly-owned assets from estate funds and if the dece-
LAST FOUR DIGITS OF BANK ACCOUNT NUMBER 
If applicable, enter the last four digits of the bank account    dent’s will does not have a stipulation stating that all taxes 
number or similar identifying number for the account being       from whatever conveyance shall be paid out of the probate   
reported.                                                        estate. 
DESCRIPTION OF PROPERTY                                          TOTAL 
Report all property of whatever kind or character, whether       Total all items in the Value at Date of Death column and 
real estate is situated in the Commonwealth of                   enter value here.  Enter this value on Line 6, Page 2 of the 
Pennsylvania or personal property in which the decedent          REV-1500. 
held an interest as a joint tenant with a right of survivorship. 
                                                                      CAUTION: Assets made joint within one year of 
NOTE: Assets held jointly with right of survivorship                  death are reported on REV-1510, Schedule G. 
between spouses are not reportable for inheritance 
tax purposes.                                                    Do not report a retained life interest on this schedule.

www.revenue.pa.gov                                                                                         REV-15091