Pennsylvania Schedule F

Schedule F
Schedule F - Jointly-Owned Assets (REV-1737-5)INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

SCHEDULE F, PART I
JOINTLY-OWNED ASSETS

REV-1737-5 (EX) 09-18
START ESTATE OF

➜

PART I Include jointly-owned real estate and tangible personal property located in Pennsylvania. For proper completion of this schedule,
refer to the instructions for REV-1737-5, Schedule F. See Part II on Page 2 if using the proportionate method tax computation.
JOINT TENANT(S) NAME

RELATIONSHIP
TO DECEDENT

ADDRESS

PART I – JOINTLY OWNED PROPERTY LOCATED IN PENNSYLVANIA
ITEM
NUMBER

LETTER
FOR
JOINT
TENANT

DD/MM/YYYY

DATE
MADE
JOINT

DESCRIPTION OF ASSETS
Attach deed for jointly held real estate.

DATE OF DEATH
VALUE OF
DECEDENT’S
INTEREST

% OF
DATE OF DEATH DECEDENT’S
INTEREST
VALUE OF ASSET

PART I TOTAL

PART II TOTAL
(From Page 2) $
TOTAL (Enter on Page 2, Line 6 of REV-1737-A) $
(If more space is needed, use additional sheets of paper of the same size)
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PAGE 1

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SCHEDULE F, PART II
JOINTLY-OWNED ASSETS

INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-5 (EX) 09-18
START ESTATE OF

➜

PART II Complete Part II for proportionate method tax computation. Include jointly-owned real estate and intangible property wherever
located. For proper completion of this schedule, refer to the instructions for REV-1737-5, Schedule F.

ITEM
NUMBER

LETTER
FOR
JOINT
TENANT

DD/MM/YYYY

DATE
MADE
JOINT

DESCRIPTION OF ASSETS
Include name of financial institution and bank account
number or similar identifying number. Attach deed for
jointly held real estate.

% OF
DATE OF DEATH DECEDENT’S
INTEREST
VALUE OF ASSET

DATE OF DEATH
VALUE OF
DECEDENT’S
INTEREST

PART II TOTAL
(Enter on Page 1 of REV-1737-5) $
(If more space is needed, use additional sheets of paper of the same size)
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PAGE 2

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Pennsylvania Department of Revenue

Instructions for REV-1737-5 Schedule F
REV-1737-5 IN (EX) 09-18

Jointly-Owned Assets

GENERAL INFORMATION

The description must include the exact registration of the
asset.

PURPOSE
Use REV-1737-5, Schedule F to report all assets in which
the decedent held an interest as joint tenants with rights of
survivorship.

DATE MADE JOINT
Report the date each asset was made joint for each joint
tenant.

Joint tenancies, including those between husband
and wife, created within one year of the decedent’s
death (or two years for estates of decedent’s dying on or
before December 12, 1982), are reportable on REV-1737-6,
Schedule G.
Do not report a retained life estate on this schedule.
See instructions for REV-1737-6, Schedule G.

SCHEDULE INSTRUCTIONS
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1737-A, Pennsylvania Inheritance Tax Return
Nonresident Decedent.
JOINT TENANT(S) NAME
List the surviving joint tenant(s) name.
ADDRESS
List the address of the surviving joint tenant(s).
RELATIONSHIP TO DECEDENT
List the surviving joint tenant(s) relationship to the decedent.
PART I - JOINTLY-OWNED ASSETS LOCATED IN
PENNSYLVANIA
List and describe all real or tangible personal property
located in Pennsylvania in which the decedent held an
interest at the time of death as a joint tenant with right of
survivorship with someone other than the decedent’s surviving spouse.
PART II - JOINTLY-OWNED ASSETS
List and describe other jointly held property wherever
situated.
IMPORTANT: Complete Part II ONLY when the proportionate method of tax computation is elected.
ITEM NUMBER
Enter the next sequential number for each asset reported.

DESCRIPTION
Include a description of each asset reported.
If reporting real estate, report the physical street address of
the property and the parcel ID number.
Do not list property in which the decedent held an
interest as a tenant-in-common, nominee or in a partnership. See instructions for REV-1737-2, Schedule A or
REV-1504, Schedule C.
DATE OF DEATH VALUE OF ASSET
Report the exact balance or market value of the asset at
date of death. Disclose the full value of all assets in this
column.
PERCENT OF DECEDENT’S INTEREST
Report the percent of interest owned by the decedent at the
date of death.
Only the fractional ownership interest of the decedent at
the date of death is subject to tax, unless the joint ownership was created within one year of the decedent’s death
(within two years of the decedent’s death if death occurred
on or before December 12, 1982).
DATE OF DEATH VALUE OF DECEDENT’S INTEREST
Report the value of the taxable interest. Determine the
decedent’s taxable interest by dividing the full value of the
property by the number of joint tenants.
PART I TOTAL
Total all items in the Date of Death Value of Decedent’s
Interest column in Part I and enter value here.
PART II TOTAL
Total all items in the Date of Death Value of Decedent’s
Interest 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 6 of the REV-1737-A.

LETTER FOR JOINT TENANT
Enter the letter associated with the joint tenant’s name
reported on Page 1 of REV-1737-5 for each asset.

www.revenue.pa.gov
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Extracted from PDF file 2023-pennsylvania-form-rev-1737-5.pdf, last modified January 2009

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More about the Pennsylvania Form REV-1737-5 Estate Tax TY 2023

We last updated the Schedule F in February 2024, so this is the latest version of Form REV-1737-5, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1737-5 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

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Related Pennsylvania Estate Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form REV-1737-5.

Form Code	Form Name
Form REV-1737-1	Nonresident Decedent Affidavit of Domicile Nonresident
Form REV-1737-A	Inheritance Tax Return - Nonresident Decedent Nonresident
Form REV-1737-6	Schedule G/Schedule H
Form REV-1737-7	Schedule I/Schedule J
Form REV-1737-2	Schedule A
Form REV-1737-3	Schedule B/Schedule D
Form REV-1737-4	Schedule E
REV-1737-3	Schedule B - Stocks and Bonds

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-1737-5 from the Department of Revenue in February 2024.

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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-1737-5

We have a total of twelve past-year versions of Form REV-1737-5 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form REV-1737-5