Pennsylvania Schedule L-2 - Remainder Prepayment Election - Credits

Tax season is open, and returns are due on April 16th! Save by eFiling early with TurboTax start now

Schedule L-2 - Remainder Prepayment Election - Credits
Schedule L-2 - Remainder Prepayment Election - Credits (REV-1646)REV-1646 EX+ (11-09)

INHERITANCE TAX

SCHEDULE L-2
INHERITANCE TAX RETURN
RESIDENT DECEDENT

I.

REMAINDER PREPAYMENT ELECTION
-CREDITS-

ESTATE OF

II. ITEM NO.

FILE NUMBER
DESCRIPTION

AMOUNT

A. Unpaid Liabilities Claimed against Original Estate and Payable from Assets
Reported on Schedule L-1 (please list)

Total Unpaid Liabilities
(include on Section II, Line D-1 on Schedule L)

$

B. Unpaid Bequests Payable from Assets Reported on Schedule L-1 (please list)

Total Unpaid Bequests
(include on Section II, Line D-2 on Schedule L)

$

C. Value of Assets Reported on Schedule L-1 (other than unpaid bequests listed
under “B” above) that are Not Included for Tax Purposes or that Do Not Form
a Part of the Trust.
Calculation as follows:

Total Non Includable Assets
(include on Section II, Line D-3 on Schedule L)

III.

TOTAL (Also enter on Section II, Line D-4 on Schedule L)

$

$

If more space is needed, attach additional sheets of paper of the same size.

Extracted from PDF file 2023-pennsylvania-form-rev-1646.pdf, last modified January 2010

Download This Form

Print This Form

More about the Pennsylvania Form REV-1646 Estate Tax Tax Credit

We last updated the Schedule L-2 - Remainder Prepayment Election - Credits in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Pennsylvania Department of Revenue. You can print other Pennsylvania tax forms here.

eFile your Pennsylvania tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Pennsylvania and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Pennsylvania Estate 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 REV-1502	Schedule A - Real Estate
Form REV-1503	Schedule B - Stocks & Bonds
Form REV-1510	Schedule G - Inter-Vivos Transfers and Misc. Non-Probate Property
Form REV-485	Safe Deposit Box Inventory
REV-1502 (Instructions)	Schedule A - Real Estate (Instructions)

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-1646 from the Department of Revenue in February 2024.

Show Sources >

Form REV-1646 is a Pennsylvania Estate Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Pennsylvania Form REV-1646

We have a total of twelve past-year versions of Form REV-1646 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form REV-1646