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Instructions for REV-1511 Schedule H
REV-1511 EX (10-15) Funeral Expenses & Administrative Cost
deductible, provided that the prepaidinstituted by the beneficiaries for their
GENERAL INFORMATIONaccount is reported as an asset of thebenefit do not constitute a proper
PURPOSE OF SCHEDULE decedent on REV-1508, Schedule E. deduction.
Use REV-1511 Schedule H to report anyB. Administrative CostsFamily Exemption.The family
expenses incurred by administeringYou may deduct, in reasonable amounts,exemption is a right given to specific
the estate. fees for services rendered to the estateindividuals to retain or claim certain
which will be paid. Administrationitems or amounts of the decedent’s
expenses include but are not limited to:property in accordance with Section 3121
FORM INSTRUCTIONScosts of letters testamentary or ofof the Probate, Estate and Fiduciaries
administration, accounting fees, taxCode.
Estate of
Enter the complete name of the estatereturn preparation fees, estate notices,
IMPORTANT:The spouse of any
as shown on REV-1500, Pennsylvaniainventory, fees of appraisers, witnesses,
decedent, or if there is no spouse,
short certificates, affidavits, fees
Inheritance Tax Return. then such children who resided in the
for account and adjudication, public
same household as the decedent at the
File Number liability insurance premiums, stock
decedent’s death, or if there are no
Enter the file number of the estatetransfers, stamps, registered mail
children, then the parent or parents
assigned by the Register of Wills ascharges, certified copies of will, fees for
of the decedent who resided in the
shown on REV-1500, Pennsylvaniarecording instruments, bank charges for
same household as the decedent at the
Inheritance Tax Return.supervision of entry into safe deposit
decedent’s death, may retain or claim
boxes, broker’s commissions, state
property to the value permitted by law
and local realty transfer taxes, cost of
as the “family exemption” under the
GENERAL INSTRUCTIONSmaintaining property administered, and
Probate, Estates and Fiduciaries Code.
Description other services.
The family exemption is $3,500.
A. Funeral ExpensesPersonal Representative Commis-
The family exemption is generally
Itemize, giving names of persons tosions.Personal representative’s fees
payable from the probate estate and, in
whom payable and the exact nature ofconstitute taxable income. Executor fees
certain instances, may be paid from the
the expense. Such expenses include butreceived by residents of Pennsylvania
decedent’s trust.
are not limited to: opening of graves,must be reported as compensation for
services of mortician, embalming andpersonal income tax purposes in the yearExpenses incurred in administering real
transportation, casket, flowers, fee forin which they are received. Corporateproperty held in the decedent's name
religious service, funeral refreshments,representatives must include a federalalone are allowed in reasonable
the cost of a burial lot or other restingidentification number. amounts. However, when the decedent
place, and purchase and erection of a held title jointly with another or others,
marker, gravestone or monument onAttorney Fees.Attorney fees must be
with rights of survivorship, expenses
decedent’s final resting place. Bequestsreasonable given the number and
incurred after the decedent's death are
or devises in trust or funds placed innature of the assets to be administered,
not allowed. If the decedent held title as
trust after decedent’s death, or fundsthe value of those assets, the complexity
a tenant-in-common, expenses incurred
paid under a contract after decedent’sof the issues involved, and the time
in administering the decedent's interest
death may be claimed to the extent thatnecessary to settle the estate. The
are only allowed to the same extent as
such funds or the income therefrom areDepartment of Revenue does not
the decedent's fractional interest in the
applied to the care and preservation ofrecognize a set percentage fee or fee
real property.
the final resting place of the decedent’sschedule. Any circumstances which
remains, or for religious services.necessitate fees above that which wouldTotal
normally be incurred should be describedTotal all items in the amount column and
NOTE:Funeral expenses paid byin an attachment to the tax return.enter here. Enter this value on Line 9,
a prepaid funeral account areAttorney fees incidental to litigationPage 2 of REV-1500.
www.revenue.pa.gov REV-15111
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