Pennsylvania Schedule A

Schedule A
Schedula A - Real Estate (REV-1737-2)
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-2 (EX) 09-18
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SCHEDULE A, PART I
REAL ESTATE
IN PENNSYLVANIA

ESTATE OF

➜

PART I Include all real property owned by the decedent individually or as tenant-in-common having its situs in Pennsylvania. For proper
completion of this schedule, refer to the instructions for REV-1737-2, Schedule A. See Part II on Page 2 if using the proportionate method
tax computation.
ITEM
NUMBER

VALUE AT DATE
OF DEATH

DESCRIPTION

PART I TOTAL

$

PART II TOTAL
(From Page 2)

$

TOTAL (Enter on Page 2, Line 1 of REV-1737-A)

$

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INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-2 (EX) 09-18

SCHEDULE A, PART II
REAL ESTATE
OUTSIDE PENNSYLVANIA

ESTATE OF
PART II Complete Part II for proportionate method tax computation. Include all real property owned by the decedent individually or as
tenant-in-common having its situs outside Pennsylvania. For proper completion of this schedule, refer to the instructions for REV-1737-2,
Schedule A.
ITEM
NUMBER

VALUE AT DATE
OF DEATH

DESCRIPTION

PART II TOTAL
(Enter on Page 1 of REV-1737-2)

$

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Pennsylvania Department of Revenue

Instructions for REV-1737-2 Schedule A
REV-1737-2 IN (EX) 09-18

GENERAL INFORMATION
PURPOSE
Use REV-1737-2, Schedule A to report all Pennsylvania real
estate held by the decedent solely or as tenant-in-common.
Property jointly owned with rights of survivorship
should be reported on REV-1737-5, Schedule F.
SPECIAL FARM USE VALUATION
For dates prior to July 1, 2012, under Section 9122 of the
Inheritance and Estate Tax Act of 1991, land devoted to
agricultural use, agriculture reserve or forest reserve may
be eligible for preferential assessment measured by particular use, rather than by fair market value. This preferential
valuation may be used to determine county property tax
assessments. If you elect to use this method of valuation, the
special use valuation under the Pennsylvania Farmland and
Forest Land Assessment Act of 1974, 72 P.S. §5490.1, et.
seq. must be reported. You will also be required to submit
fair market value appraisals of the residential property, farm
outbuildings and agricultural property so that a proper
valuation may be made if the special use is discontinued or
if the property does not meet all requirements.

Real Estate

ITEM NUMBER
Enter the next sequential number for each real estate item
reported.
DESCRIPTION
Report the physical street address of the property and the
parcel ID number.
When reporting the fractional interest in a parcel of real
property owned as tenant-in-common, state the decedent’s
fractional interest, including the full value of the property with
the description and enter only the value of the decedent’s
interest in the column marked, “Value at Date of Death”.
NOTE: When reporting a fractional interest, include
a copy of the deed.
VALUE AT DATE OF DEATH
Estates are required to report all real estate at the fair
market value as of the date of death. Fair market value is
defined as the price at which the property would be sold by
a willing seller, not compelled to sell, to a willing buyer, not
compelled to buy, both of whom have reasonable knowledge of the relevant facts.

AGRICULTURE EXEMPTIONS
For dates of death on or after July 1, 2012, real estate that
qualifies under the Agriculture Exemption enacted by Act
85 of 2012 may be exempt from inheritance tax. For more
information refer to the Department’s Informational Notice
2012-01. Qualifying exemptions must be reported on
REV-1197, Schedule AU.

There are three methods to value the property at date of
death: sale price, appraisal value or county tax assessment
multiplied by the common level ratio factor.

Structures affixed to the real estate that do not qualify for
an exemption must be valued and reported on Schedule A.

NOTE: Attach a copy of the tax assessment notice,
certified appraisal, or settlement sheet (HUD1) used
to value the real property on this schedule.

NOTE: Real estate held between a decedent and
the surviving spouse as either tenants by the
entireties or joint tenants with right of survivorship for
more than one year prior to the decedent’s death is
exempt from inheritance tax.

SCHEDULE INSTRUCTIONS

The Department of Revenue allows up to 15 months after
the date of death to report a sale price. If using a sale price,
report the gross sale price.

If the real estate was sold to a family member or anyone
associated with the administration of the estate, an
appraisal or other documentary evidence of the fair market
value must be submitted to verify that the real estate was
sold at the fair market value.

PART I - REAL ESTATE IN PENNSYLVANIA
List and describe all real property located in Pennsylvania.

IMPORTANT: Sale price can only be reported if
the real estate was sold within 15 months of the
date of death.

PART II - REAL ESTATE OUTSIDE PENNSYLVANIA
List and describe all real property located outside
Pennsylvania.

PART I TOTAL
Total all items in the value at date of death column in Part I
and enter value here.

IMPORTANT: Complete Part II ONLY when the
proportionate method of tax computation is elected.
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1737-A, Pennsylvania Inheritance Tax Return
Nonresident Decedent.
www.revenue.pa.gov
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PART II TOTAL
Total all items in the value at date of death column in Part II
and enter value here.
TOTAL
Enter the total amount of Part I Total and Part II Total. Carry
this value to Page 2, Line 1 of the REV-1737-A.
REV-1737-2

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