Pennsylvania Application for Mortgage Foreclosure Inheritance Tax Release of Lien

Application for Mortgage Foreclosure Inheritance Tax Release of Lien
Application for Mortgage Foreclosure Inheritance Tax Release of Lien (REV-1839)
1839019105
(EX) MOD 06-19 (FI)

REV-1839

Bureau of IndIvIdual Taxes
Po Box 280601
HarrIsBurg Pa 17128-0601

SECTION I
START Decedent Name: Last

APPLICATION FOR
MORTGAGE FORECLOSURE
INHERITANCE TAX
RELEASE OF LIEN

County Code Year

File Number

DECEDENT INFORMATION
Suffix

➜

MI

First
Decedent Date of DeathMM/DD/YYYY

Decedent Social Security Number

APPLICANT INFORMATION

SECTION II

Telephone Number

Applicant Name

Mailing Address

State

City

ZIP Code

REAL ESTATE INFORMATION

SECTION III

Attach copy of deed description
Street Address

City, Township, Borough

County

Tax Parcel Number

VALUATION DATA

SECTION IV

Real Estate Value - Computed Value at Date of Death, Current Computed Value or Appraisal (Attach Copy of Assessment Card or Appraisal)

Mortgage Balance - Attach Document evidencing Date of Death Balance of Mortgage

BENEFICIARY INFORMATION

SECTION V

List additional beneficiaries on separate sheet of paper
Name: Last

Suffix

Street Address

First

State

City

Name: Last

Suffix

Street Address

First

Suffix

Street Address

First

City

Applicant Signature

Phone Number

ZIP Code

Relationship to Decedent

MI

State

City

Name: Last

Relationship to Decedent

MI

ZIP Code

Relationship to Decedent

MI

State

ZIP Code

Date MM/DD/YYYY

PLEASE SIGN AFTER PRINTING.

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Pennsylvania Department of Revenue

Instructions for REV-1839

application for Mortgage foreclosure Inheritance Tax release of lien

REV-1839 IN (EX) 06-19

PURPOSE

SECTION II

For mortgagees who are unaffiliated with an estate to report
a parcel of real property under Pennsylvania’s Inheritance
and Estate Tax Act. By reporting a property under this form,
the third party will receive documentation to establish
whether any inheritance tax is owed on the property in
question.

APPLICANT INFORMATION
Enter the name, address and telephone number of the
person or entity preparing the application. The Applicant’s
signature is required at the bottom of the form.

WHO MUST FILE

REAL ESTATE INFORMATION
Enter the address, including County and Tax Parcel Number,
of the real property being reported. A clear copy of the
property’s deed description must be included.

Mortgagees who have an interest in the real property which
was owned by a decedent for whom no estate file number
exists or for parcels of property which have not otherwise
been reported to the Department through a decedent’s
estate.

WHERE TO FILE
Submit completed form to:
[email protected]

NECESSARY PRECONDITION
Before the Department can review and process the REV1839, it is necessary for an Estate File Number to exist for
the decedent at the Register of Wills Office. Mortgagees may
constitute a party in interest and be eligible to obtain an
estate file number by filing an Affidavit of Death in the
Register of Wills Office pursuant to 20 Pa.C.S.§ 925. The
Department will be unable to respond to an application made
before an Estate file number exists for a particular decedent.

SECTION III

SECTION IV
VALUATION DATA
REAL PROPERTY VALUE
Enter the value of the real property using any of the following
methods: Computed Value at Date of Death, Current
Computed Value or Appraisal. Computed value is derived by
multiplying the county assessed value by the common level
ratio factor (CLRF). If using current computed value you
must use current CLRF. If using date of death computed
value, use the CLRF effective at the date of death. Attach a
copy of assessment card or appraisal.
MORTGAGE BALANCE
Enter the date of death mortgage balance. If claiming a
mortgage deduction, you must attach a document
evidencing the outstanding mortgage balance at the date of
death.

INSTRUCTIONS

SECTION V

By completing this form the real property will be reported and
valued under the Pennsylvania Inheritance and Estate Tax
Act. The Department will review the filing and determine
whether any tax is owed based upon the information
provided. Once the property has been reported and valued,
and the payment of tax, if any, has been made, the
Department would produce a release of lien to the inquiring
party for filing at the Register of Wills Office.

BENEFICIARY INFORMATION
If known, enter the name, address and relationship to
decedent for each beneficiary of real property reported. If
additional beneficiary space is needed, use a separate sheet
of paper.

SECTION INSTRUCTIONS
SECTION I
DECEDENT INFORMATION
Enter the information for the decedent associated with the
real estate.
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