Pennsylvania Application for Refund of Pennsylvania Inheritance/Estate Tax (REV-1313)

Application for Refund of Pennsylvania Inheritance/Estate Tax (REV-1313)
Application for Refund of Pennsylvania Inheritance/Estate Tax (REV-1313)
1313019105
(EX) MOD 07-19 (FI)

REV-1313

BurEau OF InDIvIDual TaXEs
PO BOX 280601
HarrIsBurg, Pa 17128-0601

APPLICATION FOR REFUND
OF PENNSYLVANIA
INHERITANCE/ESTATE TAX

INSTRUCTIONS
Complete all requested information and mail to: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280601, HARRISBURG,
PA, 17128-0601. See additional instructions on the reverse side.
DECEDENT INFORMATION

START Decedent Name

File Number

➜

Date of Death

Social Security Number

MM/DD/YYYY

REFUND INFORMATION
Amount Requested: $
Requesting a refund of taxes reported as due on the: (check only one oval)
Original or Supplemental Estate Return

Transferee Return – Provide Transferee ID

Remainder Return

Joint/Transfer on Death Asset – Provide Transferee ID

Estate Tax

List Receipt Number(s) of all payments made for the Return Type or Transferee ID for which you are requesting a refund.
RECEIPT NUMBER

PAYMENT AMOUNT

RECEIPT NUMBER

PAYMENT AMOUNT

If additional space is needed, attach on a separate sheet of paper.
EXPLANATION OF OVERPAYMENT

If additional space is needed, attach on a separate sheet of paper.
APPLICANT INFORMATION
Name

Email Address (optional)

Phone Number

Street

City

State

ZIP Code

By signing below, I declare under penalty of law that the information provided is true and correct, and that the refund being requested was paid by me or
a party legally represented by me.

Please sign after printing. The Department does not accept electronic signatures.
Date MM/DD/YYYY

Applicant Signature
Please allow six to eight weeks for the processing of your refund request.

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Pennsylvania Department of Revenue

Instructions for REV-1313

rEv-1313 In (EX) 07-19

application For refund of Pennsylvania Inheritance/Estate Tax

REFUND INSTRUCTIONS
This application must be filed with the PA Department of
Revenue within three years after payment or final determination of the tax, whichever is later. See Section 2181 (d)
of the Inheritance and Estate Tax Act.
If the issue(s) involved in this refund application is/are
similar to the issue(s) in any litigation pending before a
court of law, file your refund request after final disposition
of such pending litigation.
This application cannot be used as a substitute for an
appeal from an allegedly erroneous appraisement, the
disallowance of deductions or an incorrect assessment of
tax. See Section 2186 of the Inheritance and Estate Tax Act
for correct procedure with respect to such appeals.
If all or part of the refund amount requested with this application is the result of an issue not previously raised, and
the statutory appeal provisions of Section 2186 of the
Inheritance and Estate Tax Act have expired, a petition for
refund may be filed with the Board of Appeals if all taxes
assessed are paid in full. Such petitions should be filed
with the Board of Appeals, PO BOX 281021, Harrisburg,
PA 17128-1021. The petition form is available at
www.boardofappeals.state.pa.us.

FORM INSTRUCTIONS
Decedent Information:
Complete all fields for the decedent’s estate for which a
refund is being requested.

www.revenue.pa.gov

Refund Information:
● Enter the amount being requested for refund.
● Check the oval for the return type or Transferee ID for
which you are requesting a refund. A separate application should be used if you are requesting a refund on
more than one return or Transferee ID. For Transferee
Returns and Joint/Transfer on Death, the Transferee ID
can be found on the Commonwealth Assessment
Notice.
● Enter each receipt number of payments made for the
return type or Transferee ID that you are requesting a
refund. The receipt numbers listed must be for payments
made by either the individual who paid the tax on an
asset billed separately from the estate (Joint/Transfer on
Death Asset or Transferee Return Type) or the party or
party’s assignee for the estate (the executor or administrator of the estate, or the attorney for the estate) for
which the refund is being requested. If additional space
is needed, attach a separate sheet of paper.
Explanation of Overpayment:
Provide the reason for the overpayment or refund. If additional space is needed, attach a separate sheet of paper.
Applicant Information:
Enter all information of the person applying for the refund.
This application must be completed and signed by the party
that paid the tax or that party’s assignee, the assessed
individual, the administrator or executor of the estate or the
attorney or correspondent of the estate. No other applicant
is acceptable.

REV-1313

1

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