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writing, supply the Register with theImportant.Depending on the “Administrative Corrections” below on
decedent’s full name, date of death complexity of the return, how to request ananadministrative correc-
and social security number along withassessment may taketion.threeIf there is antoerrorsix contained in an
the prepayment. months from the date it was filed withassessed return that must be resolved
the Register of Wills. see “Administrative Corrections” or
INTEREST
“Protest, Notice or Appeal”. It is impor-
Interest is charged beginning with REFUND
tant to note that it is not possible to file
the first day of delinquency, or If tax is overpaid when the return isan amended inheritance tax return.
nine months and one day from filed, a refund may Whenbe requestedthe valuebyof an asset or deduction
the date of death, to the date of pay-placing a check mark in the “Refund Re-has been established by assessment no-
ment. The applicable interest ratesquested” oval on Line 20 of the return.tice from the department, any discrep-
(REV-1611) can be found by visitingIf this oval is checked, the estate is notancy must be resolved either through
the department’s online services atrequired to submit a separate applica-the refund process or through the ap-
www.revenue.pa.gov. tion for refund. The department will peal process.
issue a refund check approximately six
An interest and penalty weeks after the return processing isADMINISTRATIVE CORRECTIONS
calculator is available at completed. If the refund oval on Line 20Obvious factual errors discovered on the
www.doreservices.state.pa.us.of the return was not checked when theassessment may be corrected adminis-
FAILURE TO PAY tax return was filed, an “Application fortratively. Examples of correctable errors
The tax imposed, together with any in-Refund of Pennsylvania Inheritance/Es-include those made by the transposing
terest thereon, constitute a lien upontate Tax” (REV-1313) must be filed toof figures, mathematical errors, miscal-
real property, which remains in effectrequest a refund of an existing tax creditculations and obvious duplication of as-
reflected on an official assessment no-
until the tax and interest are paid in full. sets. The estate must report such errors
tice. Refund applications should be di-
There is no statute of limitations for col- to the Department of Revenue by a let-
rected to:
lection of inheritance tax. ter which identifies the alleged error and
PA DEPARTMENT OF REVENUEthe proposed correction. Any documen-
PETITION FOR CITATION tation which supports the need for an
BUREAU OF INDIVIDUAL TAXES
The law provides for the filing of a cita-INHERITANCE TAX DIVISION-REFadjustment to the record must be sub-
tion with the Court of Common Pleas,PO BOX 280601 mitted. Requests for administrative cor-
Orphans’ Court Division, to compel theHARRISBURG PA 17128-0601rection should be directed to:
filing of the tax return or the payment of
PA DEPARTMENT OF REVENUE
tax. It may be directed to the personalThe application for refund period is threeBUREAU OF INDIVIDUAL TAXES
representative or transferee and mayyears. (See Section 9181(d) of the 1991POST ASSESSMENT REVIEW UNIT
commence nine months after the dateAct, as amended by Act 7 of 1997).PO BOX 280601
of death. The citation process may result
in an order directing filing and payment,Should you believe that a refund is dueHARRISBURG PA 17128-0601
a contempt citation, and ultimately, ad-as the result of an issue which had notAll other errors must be resolved in
ditional fines and imprisonment for fail-previously been raised, and where theaccordance with guidelines outlined in
ure to comply with the requirements ofstatutory appeal provisions of Sectionthe Protest, Notice or Appeal section.
the Inheritance and Estate Tax Act. See9186(a) of the 1991 Act, as amended,
Section 9176 of the Act of August 4,have expired, a petition for refund mayThe Pennsylvania Department of Rev-
1991, P.L. 97, No. 22 (72 P.S. §9176).be filed with the Board of Appeals enue has a Taxpayers’ Rights Advocate
provided that all tax, penalty and inter-who assists taxpayers with PA personal
APPRAISEMENT, ALLOWANCE ORest assessed were paid in full. Visitincome tax and PA inheritance tax prob-
DISALLOWANCE OF DEDUCTIONSwww.boardofappeals.state.pa.us forlems and concerns that have not been
AND ASSESSMENT OF TAXmore information. resolved through normal administrative
After a return is filed, the Department of procedures. It is the advocate’s respon-
SUPPLEMENTAL RETURN
Revenue issues a notice setting forth its sibility to ensure that the department
valuation of the estate assets, allowableA personal representative or transfereeprovides equitable treatment with dig-
deductions and inheritance tax due. who acquires knowledge of additionalnity and respect.
assets, transfers or deductions at any
Notice of potential tax liabilities basedtime after the original return has beenTo contact the Taxpayers’ Rights
on jointly held assets, trust assets, orfiled must promptly file a supplementalAdvocate, call 717-772-9347 or write
non-probate property are identified return. The supplemental return shouldto:
through the use of an eight digit numberinclude only the additional assets, trans- PA DEPARTMENT OF REVENUE
beginning with the two digits fers or deductions. TAXPAYERS’ RIGHTS ADVOCATE
representing the year in which the LOBBY STRAWBERRY SQUARE
notice is originally issued. For example,Do not repeat any assets or de-
ductions reported on an originalHARRISBURG PA 17128
all notices issued in 2012 will be
return or prior supplemental return.
numbered 12000001, 12000002, etc. PROTEST, NOTICE OR APPEAL
Further information concerning the A supplemental return may not be usedAny party in not satisfied with the ap-
ACN system may be obtained by con-to adjust or correct a previously filed re-praisement, allowance or disallowance
tacting the Inheritance Tax Division at turn. If a correction is needed for anof deductions, assessment of tax (in-
717-787-8327. asset that was reported on a return, seecluding discount or interest) or any
www.revenue.pa.gov REV-15003
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