SCHEDULE G 
     INHERITANCE TAX RETURN        INTER-VIVOS TRANSFERS & MISC. 
     NONRESIDENT DECEDENT
                                   NON-PROBATE PROPERTY
 REV-1737-6 (EX) 09-18
 ESTATE OF
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 PART I   Include all transfers of real estate and tangible personal property located in Pennsylvania.
  PART I – REAL PROPERTY OR TANGIBLE PERSONAL PROPERTY LOCATED IN PENNSYLVANIA THAT WAS TRANSFERRED
                       DESCRIPTION OF PROPERTY DATE OF                                                                                     % OF 
     ITEM  Include the name of the transferee, the relationship                                                  DEATH VALUE        DECEDENT’S       EXCLUSIONTAXABLE 
 NUMBER                to Decedent and the date of transfer.OF ASSETINTEREST(IF APPLICABLE)VALUE

                                                                                                                                                                PART I TOTAL $
  PART II   Complete only when the proportionate method of tax computation is elected.
  PART II –  ALL OTHER TRANSFERS
                       DESCRIPTION OF PROPERTY DATE OF                                                                                     % OF 
     ITEM  Include the name of the transferee, the relationship                                                  DEATH VALUE        DECEDENT’S       EXCLUSIONTAXABLE 
 NUMBER                to Decedent and the date of transfer.OF ASSETINTEREST(IF APPLICABLE)VALUE

                                                                                       PART II TOTAL                                                                     $ 

                                                                                                             TOTAL(Enter on Page 2, Line 7 of REV-1737-A)                $
                       (If more space is needed, use additional sheets of paper of the same size)
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                                        SCHEDULE H 
     INHERITANCE TAX RETURN             FUNERAL EXPENSES & 
     NONRESIDENT DECEDENT
                                        ADMINISTRATIVE COSTS
     REV-1737-6 (EX) 09-18
     ESTATE OF
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      PART I – FUNERAL EXPENSES
     ITEM 
     NUMBER                             DESCRIPTION                                                                                                         AMOUNT

      PART II – ADMINISTRATIVE COSTS
     ITEM 
     NUMBER                             DESCRIPTION                                                                                                         AMOUNT
     Personal Representative’s Commission(s) 

                Name(s) of Personal Representative(s) 
                       (Submit requested information for additional personal representative’s on additional sheets) 
                Social Security Number(s) or EIN Number(s) of Personal Representative(s) 
                Street Address(es) 
                City(ies)                                                                                    State(s)                   ZIP(s) 

                Year(s) Commission Paid 

     Attorney Fees 
     Probate Fees 
     Accountant’s Fees 
     Tax Return Preparer’s Fees 
     Miscellaneous Expenses

                                                                                                (EnterTOTALon Page 2, Line 9 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-1737-6 Schedule G/Schedule H 
REV-1737-6 IN (EX) 09-18 Inter-Vivos Transfers & Non-Probate Property/Funeral Expenses & Administrative Costs

                                                SCHEDULE G

                                                                 value.  A $3,000.00 exclusion may be taken per transferee, 
          GENERAL INFORMATION
                                                                 per calendar year. 
PURPOSE                                                          TAXABLE VALUE 
Use REV-1737-6, Schedule G to report transfers made by           Enter the taxable value by multiplying the Date of Death 
decedent during life, by trust or otherwise, to the extent they  Value of Asset by the % of Decedent’s Interest minus the 
were made without valuable and adequate consideration in         Exclusion (if applicable). 
money or money’s worth at the time of transfer. 
                                                                 PART I TOTAL 
NOTE: This schedule must be completed if you 
                                                                 Total all items in the Taxable Value column in Part I and 
answered yes to questions 1 through 4 on Page 3 of 
                                                                 enter value here. 
the REV-1737-A. 
                                                                 PART II TOTAL 
          SCHEDULE INSTRUCTIONSTotal all items in the Taxable Value column in Part II and 
                                                                 enter value here. 
ESTATE OF 
                                                                 TOTAL 
Enter the complete name of the estate as shown on 
                                                                 Enter the total amount of Part I and Part II Total. Carry this 
the REV-1737-A, Pennsylvania Inheritance Tax Return 
Nonresident Decedent.                                            value to Page 2, Line 7 of the REV-1737-A. 

PART I - REAL PROPERTY OR TANGIBLE PERSONAL                            INFORMATION FOR TRANSFERS 
PROPERTY LOCATED IN PENNSYLVANIA THAT WAS                                      SUBJECT TO TAX IF 
TRANSFERRED                                                                    COMPLETING PART II
List and describe all real property or tangible personal                                                                   
property located in Pennsylvania.                                IRAS, ANNUITIES AND PENSION PLANS       
PART II - ALL OTHER TRANSFERS                                    Payments from Employment Benefit Plans such as pension 
                                                                 plans, stock bonus plans, profit sharing plans, Individual 
List and describe all other transfers wherever located. 
                                                                 retirement accounts (IRAs) IRAs are fully taxable if the 
IMPORTANT: Complete Part II ONLY when the                        decedent was 59½ years of age or older or considered dis-
proportionate method of tax computation is elected.              abled at any age. 
ITEM NUMBER                                                      If the decedent was younger than 59½ years of age, it 
Enter the next sequential number for each asset reported.        would only be taxable if he or she was disabled and not 
                                                                 subject to the 10% penalty imposed by the IRS for a pre-
DESCRIPTION 
                                                                 mature withdrawal.  
Include a description of each asset listed.   
                                                                 Annuities are fully taxable. 
The description should include the name of the transferee, 
their relationship to the decedent and the date of the transfer. Employer sponsored retirement plans are exempt from tax 
                                                                 if the decedent, during his lifetime, did not have the right to 
NOTE: When reporting real estate, include a copy of 
                                                                 possess, enjoy, assign or anticipate the payments made. A 
the deed. 
                                                                 pension plan where the decedent’s only rights were to des-
VALUE AT DATE OF DEATH                                           ignate a beneficiary and receive a regular monthly payment 
The taxable amount is the value of the asset as of the date      would not be subject to tax. 
of death. 
                                                                 NOTE: When a retirement and/or pension plan is 
% OF DECEDENT’S INTERSET reported as being exempt, include a copy of the plan 
Report the percent of the decedent’s interest that is subject    summary. 
to tax. 
                                                                 TRANSFERS MADE WITHIN ONE YEAR OF DEATH 
EXCLUSION                                                        Transfers made within in one year of death by a decedent 
Transfers made within one year of death are eligible for a       are fully taxable to the extent that they exceed $3,000 in 
$3,000.00 exclusion to the extent they exceed $3,000.00 in       value. See exclusion.

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RETAINED REVERSIONARY INTEREST PROMISES BY TRANSFEREE 
Transfers where the decedent reserved the right to regain or  Transfers in which the transferee promises to make pay-
reassert control of the asset are taxable if the reversionary ments to or care for the transferor during the remainder of 
interest exceeds five percent of the value of the transferred the transferor’s life may be subject to tax. 
property. 
                                                              REVOCABLE AND TENTATIVE TRUSTS 
LIFE ESTATE                                                   Trusts include transfers under which the decedent had 
Transfers in which the decedent reserved a life estate. This  the power to alter, amend, or revoke the interest of the 
includes transfers where the decedent expressly or            beneficiary, e.g. in trust for (ITF) account. 
impliedly reserved for life or any period which does not, in 
                                                              NOTE: When a trust is reported, include a copy of the 
fact, end before death, the income or the enjoyment or the 
                                                              instrument creating the trust as well as a valuation of 
property. For example, a reservation of a life interest 
                                                              the assets contained in the trust.
includes the right to use or occupy the property or receive 
rents. Continued occupancy without the payment of rent 
would subject the property to tax. 

                                               SCHEDULE H

                                                              A prepaid funeral account is deductible, provided that 
          GENERAL INFORMATION                                 the prepaid account is reported as an asset of the 
PURPOSE                                                       decedent on Schedule E. 
Use REV-1737-6, Schedule H to report any expenses             PART II - ADMINISTRATIVE COSTS 
incurred by administering the estate.                         Administrative expenses description must include to whom 
  IMPORTANT: Complete Schedule H ONLY when the                the expense is payable and the nature of the expense. 
  proportionate method of tax computation is elected. You may deduct, in reasonable amounts, fees for services 
                                                              rendered to the estate, personal representative fees and 
          SCHEDULE INSTRUCTIONSattorney’s fees which will be paid. When deducting personal 
                                                              representative commission include the name of represen-
ESTATE OF                                                     tative, street address and the year(s) commission paid. 
Enter the complete name of the estate as shown on the 
REV-1737-A, Pennsylvania Inheritance Tax Return               Administrative expenses include, but are not limited to:  
Nonresident Decedent.                                         personal representative commission, attorney fees, cost of 
                                                              letters testamentary or administration, accounting fees, tax 
ITEM NUMBER                                                   return preparation fees, estate notices, appraisal fees, costs 
Enter the next sequential number for each expense reported.    for maintaining property administered, short certificates. 
Funeral expenses should be listed under Part I and all        AMOUNT 
other administrative costs should be listed under Part II.    List the amount of the expense reported. 
DESCRIPTION                                                   TOTAL 
Include a description for each expense listed.                Total all items in the amount column and enter value here.  
PART I - FUNERAL EXPENSES                                     Carry this value on Page 2, Line 9 of the REV-1737-A, 
Funeral expenses description must include to whom the         Inheritance tax Return Nonresident Decedent.
expense is payable and the nature of the expense.  
Funeral expenses include, but are not limited to: opening of 
grave, casket, flowers, funeral luncheon, burial lot, grave 
marker, fees for religious service. 

2 REV-1737-6                                                                          www.revenue.pa.gov
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