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Pennsylvania Free Printable Schedule AU - Agricultural Use Exemptions (REV-1197) for 2024 Pennsylvania Schedule AU -- Agricultural Use Exemptions

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Schedule AU -- Agricultural Use Exemptions
Schedule AU - Agricultural Use Exemptions (REV-1197)

(EX) MOD 09-19 (FI) REV-1197 START ➜ SCHEDULE AU AGRICULTURAL USE EXEMPTIONS Bureau of IndIvIdual Taxes Po Box 280601 HarrIsBurg, Pa 17128-0601 File Number: Estate of: This schedule may be used only by estates of decedents dying on or after July 1, 2012. Use this schedule to report a farm interest for which the estate claims an exemption from inheritance tax under 72 P.S. § 9111(s) or (s.1). Attach the following information: • Written statement explaining in detail how the real estate qualifies for the claimed exemption. • Copy of the county assessment card. • Copy of the deed. V CHOOSE EXEMPTION TYPE: Business of Agriculture Exemption 72 P.S. § 9111(s) For Business of Agriculture Exemption, select the qualifying reasons below that apply and complete all Sections on the form. Check all that apply: If you have not checked all of the ovals, you may not qualify for the Business of Agriculture Exemption. The parcel is being reported on a timely filed return. (See 72 P.S. § 9166) The parcel generates a gross income of at least $2,000 annually. The parcel is not being leased to a non-qualifying third party. Farmland Other Exemption 72 P.S. § 9111(s.1) For Farmland Other Exemption, select the category of exemption below and complete Section I only. Select the appropriate category of exemption. (For definitions of each category see instructions.) Agricultural Commodity Agricultural Conservation Easement Agricultural Reserve Agricultural Use Property Forest Reserve SECTION I PROPERTY INFORMATION – ONLY ONE PARCEL PER FORM Parcel Identification Number: Physical Location or Street Address: County City % Percentage of land to be exempted: Date of death value of the land: SECTION II State $ ZIP Code % Percentage of structures to be exempted: Date of death value of structures: $ STRUCTURES Describe each structure that is being included as part of the Business of Agriculture Exemption. Structure Type Qualifying Description Important: Structures affixed to real estate that do not qualify for the exemption must be valued and reported on Schedule A, F or G of the Inheritance Tax Return, as appropriate. Reset Entire Form TOP OF PAGE PAGE 1 NEXT PAGE PRINT REV-1197 (EX) MOD 09-19 SECTION III CERTIFYING OWNER(S)/TRANSFEREE(S) INFORMATION (Business of Agriculture Exemption) To maintain the business of agriculture exemption, each owner for whom the exemption was claimed is required to certify to the department that the real estate still qualifies for the exemption for a period of seven years beyond the decedent’s date of death. If, during the seven-year post-death period, the real estate ceases to be used in the business of agriculture at any point, or does not generate a minimum of $2,000 of gross income in any year, the owner(s) must notify the department within 30 days of such occurrence and will be liable for inheritance tax in the amount that would have been paid on the fair market value of the real estate as of the date of the decedent’s death, plus interest. The department will supply the owner(s) with the annual certification form each year of the certification period. Provide the name and mailing address of all transferees of the real estate listed in Section I. (attach additional sheets if necessary). OWNER NAME RELATIONSHIP TO DECEDENT MAILING ADDRESS STATE ZIP CODE CITY TELEPHONE NUMBER RELATIONSHIP TO DECEDENT STATE ZIP CODE RELATIONSHIP TO DECEDENT STATE ZIP CODE TELEPHONE NUMBER RELATIONSHIP TO DECEDENT MAILING ADDRESS OWNER NAME RELATIONSHIP TO DECEDENT MAILING ADDRESS CITY STATE ZIP CODE CITY TELEPHONE NUMBER STATE ZIP CODE TELEPHONE NUMBER RELATIONSHIP TO DECEDENT MAILING ADDRESS OWNER NAME RELATIONSHIP TO DECEDENT MAILING ADDRESS CITY STATE ZIP CODE CITY TELEPHONE NUMBER STATE ZIP CODE TELEPHONE NUMBER RELATIONSHIP TO DECEDENT MAILING ADDRESS OWNER NAME RELATIONSHIP TO DECEDENT MAILING ADDRESS CITY STATE TELEPHONE NUMBER Reset Entire Form OWNER NAME CITY TELEPHONE NUMBER OWNER NAME ZIP CODE MAILING ADDRESS CITY OWNER NAME STATE TELEPHONE NUMBER MAILING ADDRESS OWNER NAME RELATIONSHIP TO DECEDENT MAILING ADDRESS CITY OWNER NAME OWNER NAME ZIP CODE CITY STATE ZIP CODE TELEPHONE NUMBER PREVIOUS PAGE PAGE 2 NEXT PAGE PRINT Pennsylvania Department of Revenue Instructions for REV-1197 Schedule AU rev-1197 In (ex) 09-19 GENERAL INFORMATION PURPOSE OF SCHEDULE Use REV-1197 Schedule AU to claim an exemption from inheritance tax for real estate pursuant to either the business of agriculture exemption or the farmland-other exemption. FORM INSTRUCTIONS Estate of Enter the complete name of the estate as shown on REV1500, Pennsylvania Inheritance Tax Return. File Number Enter the file number of the estate assigned by the register of wills as shown on REV-1500, Pennsylvania Inheritance Tax Return. NOTE: In addition to the written statement, you must submit a copy of the county assessment card, deed, a statement of the real estate’s fair market value, and any appraisal for verification purposes, or an appraisal of the fair market value of the residential property, farm outbuilding(s), and agricultural use property. GENERAL INSTRUCTIONS IMPORTANT: This schedule is appropriate only for estates of decedents dying on or after July 1, 2012. IMPORTANT: Submit one Schedule AU for each parcel of real estate for which the estate is claiming an exemption. Exemption Type Check the oval next to the exemption being claimed. Select only one exemption. Descriptions of the exemptions can be found in the department’s Informational Notice - Inheritance Tax 2012 - 01. Attach a written statement explaining in detail how the real estate qualifies for the claimed exemption. In addition, if the estate is claiming an exemption for any structure affixed to the real estate, identify the structure and explain in detail how each structure qualifies for the claimed exemption. Structures affixed to the real estate that do not qualify for an exemption must be valued and reported on REV-1502, Schedule A. Failure to provide this information may result in a denial of the claimed exemption or a delay in processing the return. www.revenue.pa.gov PREVIOUS PAGE agricultural use exemptions Farmland Other categories definitions: Agricultural Commodities – Any and all plant and animal products, including Christmas trees produced in Pennsylvania for commercial purposes. Agricultural Conservation Easements – An interest in land, less than fee simple, which interest representing the right to prevent the development or improvement of a parcel for any purpose other than agricultural production. The easement may be granted by the owner of the fee simple to any third party or the Commonwealth, to a county governing body, or to a unit of local government. It shall be granted in perpetuity as the equivalent of covenants running with the land. The exercise or failure to exercise any right granted by the easement shall not be deemed to be management or control of activities at the site for purposes of enforcement of the act of Oct. 18, 1988 (P.L. 756, No. 108), known as the “Hazardous Sites Cleanup Act”. Agricultural Reserves – Noncommercial open space lands used for outdoor recreation or the enjoyment of scenic or natural beauty and open to the public for such use, without charge or fee, on a nondiscriminatory basis. Agricultural Use Property – Land used for the purpose of producing an agricultural commodity or devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Forest Reserves – Land of 10 acres or more, that is stocked by forest trees of any size and capable of producing timber or other wood products. LINE INSTRUCTIONS PAGE 1 SECTION I Property Information Property Parcel Identification Number: Identify the parcel of real estate for which the exemption is being claimed and provide the requested identifying information. Physical Location: Provide the street address, city and county in which the parcel of real estate is located. Percentage of Parcel Exempted: Report the percentage and value of the land and structures, which the decedent owned and for which the exemption is being claimed. REV-1197 NEXT PAGE 1 Date of Death value under 72 P.S. § 9121: Provide the date of death fair market value of the real estate, land and structures. If additional space is needed, include further details in the written statement that should accompany this schedule. IMPORTANT: If the real estate is disqualified from the business of agriculture exemption at any point during the seven year certification period, the recapture tax due is based on the fair market value of the real estate, not the preferred agricultural use value. PAGE 2 SECTION II Structures If the estate is claiming the business of agriculture exemption, structures used for the business of agriculture that are affixed to the real estate may qualify for the exemption. If the structure qualifies, identify the structure and explain in detail how each structure qualifies for the exemption being claimed. 2 REV-1197 PREVIOUS PAGE SECTION III Owner Information Provide the name, mailing address, phone number and relationship to the decedent of all qualified transferees of the real estate. The mailing address will be used by the department to send an annual certification form to verify compliance with the requirements of the business of agriculture exemption. CAUTION: Farm machinery and equipment owned by the decedent are NOT exempt when claiming either exemption and must be reported on REV-1508, Schedule E. www.revenue.pa.gov RETURN TO FORM
Extracted from PDF file 2023-pennsylvania-form-rev-1197-schedule-au.pdf, last modified January 2018

More about the Pennsylvania Form REV-1197 (Schedule AU) Corporate Income Tax TY 2023

Use this form to report a farm interest for which the estate claims an exemption from inheritance tax

We last updated the Schedule AU -- Agricultural Use Exemptions in February 2024, so this is the latest version of Form REV-1197 (Schedule AU), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1197 (Schedule AU) directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Corporate Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PA-41 PA Fiduciary Income Tax Return
Form PA-40 ES (P/S/F) PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax
Form RCT-127A Public Utility Realty Tax Report
Form PA-20S-PA-65 S Corporation/Partnership Information Return (PA-20S/PA-65)
Form RCT-900 Public Utility Realty Report By Local Taxing Authorities

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-1197 (Schedule AU) from the Department of Revenue in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Pennsylvania Form REV-1197 (Schedule AU)

We have a total of ten past-year versions of Form REV-1197 (Schedule AU) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2022 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2021 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2020 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2019 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2018 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2017 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

2016 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

Forms/Publications 2015 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)

Forms/Publications 2014 Form REV-1197 (Schedule AU)

Schedule AU - Agricultural Use Exemptions (REV-1197)


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