Pennsylvania Schedule G/Schedule H

Schedule G/Schedule H
Schedule G - Inter-Vivos Transfers & Misc. Non-Probate Property/Schedule H - Funeral Expenses & Administrative Costs (REV-1737-6)
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-6 (EX) 09-18

SCHEDULE G
INTER-VIVOS TRANSFERS & MISC.
NON-PROBATE PROPERTY

ESTATE OF
START

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PART I Include all transfers of real estate and tangible personal property located in Pennsylvania.

PART I – REAL PROPERTY OR TANGIBLE PERSONAL PROPERTY LOCATED IN PENNSYLVANIA THAT WAS TRANSFERRED
ITEM
NUMBER

DESCRIPTION OF PROPERTY
Include the name of the transferee, the relationship
to Decedent and the date of transfer.

DATE OF
DEATH VALUE
OF ASSET

% OF
DECEDENT’S
EXCLUSION
INTEREST (IF APPLICABLE)

TAXABLE
VALUE

$

PART I TOTAL
PART II Complete only when the proportionate method of tax computation is elected.

PART II – ALL OTHER TRANSFERS
ITEM
NUMBER

DESCRIPTION OF PROPERTY
Include the name of the transferee, the relationship
to Decedent and the date of transfer.

DATE OF
DEATH VALUE
OF ASSET

% OF
DECEDENT’S
EXCLUSION
INTEREST (IF APPLICABLE)

TAXABLE
VALUE

$

PART II TOTAL

TOTAL (Enter on Page 2, Line 7 of REV-1737-A) $
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INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-6 (EX) 09-18
START

SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS

ESTATE OF

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PART I – FUNERAL EXPENSES
ITEM
NUMBER

DESCRIPTION

AMOUNT

DESCRIPTION

AMOUNT

PART II – ADMINISTRATIVE COSTS
ITEM
NUMBER

Personal Representative’s Commission(s)
Name(s) of Personal Representative(s)
(Submit requested information for additional personal representative’s on additional sheets)
Social Security Number(s) or EIN Number(s) of Personal Representative(s)
Street Address(es)
City(ies)

State(s)

ZIP(s)

Year(s) Commission Paid

Attorney Fees
Probate Fees
Accountant’s Fees
Tax Return Preparer’s Fees
Miscellaneous Expenses

TOTAL (Enter on Page 2, Line 9 of REV-1737-A)

$

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Pennsylvania Department of Revenue

Instructions for REV-1737-6 Schedule G/Schedule H
REV-1737-6 IN (EX) 09-18

Inter-Vivos Transfers & Non-Probate Property/Funeral Expenses & Administrative Costs
SCHEDULE G

GENERAL INFORMATION

value. A $3,000.00 exclusion may be taken per transferee,
per calendar year.

PURPOSE
Use REV-1737-6, Schedule G to report transfers made by
decedent during life, by trust or otherwise, to the extent they
were made without valuable and adequate consideration in
money or money’s worth at the time of transfer.

TAXABLE VALUE
Enter the taxable value by multiplying the Date of Death
Value of Asset by the % of Decedent’s Interest minus the
Exclusion (if applicable).

NOTE: This schedule must be completed if you
answered yes to questions 1 through 4 on Page 3 of
the REV-1737-A.

SCHEDULE INSTRUCTIONS
ESTATE OF
Enter the complete name of the estate as shown on
the REV-1737-A, Pennsylvania Inheritance Tax Return
Nonresident Decedent.
PART I - REAL PROPERTY OR TANGIBLE PERSONAL
PROPERTY LOCATED IN PENNSYLVANIA THAT WAS
TRANSFERRED
List and describe all real property or tangible personal
property located in Pennsylvania.
PART II - ALL OTHER TRANSFERS
List and describe all other transfers wherever located.
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 listed.
The description should include the name of the transferee,
their relationship to the decedent and the date of the transfer.
NOTE: When reporting real estate, include a copy of
the deed.
VALUE AT DATE OF DEATH
The taxable amount is the value of the asset as of the date
of death.
% OF DECEDENT’S INTERSET
Report the percent of the decedent’s interest that is subject
to tax.
EXCLUSION
Transfers made within one year of death are eligible for a
$3,000.00 exclusion to the extent they exceed $3,000.00 in
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PART I TOTAL
Total all items in the Taxable Value column in Part I and
enter value here.
PART II TOTAL
Total all items in the Taxable Value column in Part II and
enter value here.
TOTAL
Enter the total amount of Part I and Part II Total. Carry this
value to Page 2, Line 7 of the REV-1737-A.

INFORMATION FOR TRANSFERS
SUBJECT TO TAX IF
COMPLETING PART II
IRAS, ANNUITIES AND PENSION PLANS
Payments from Employment Benefit Plans such as pension
plans, stock bonus plans, profit sharing plans, Individual
retirement accounts (IRAs) IRAs are fully taxable if the
decedent was 59½ years of age or older or considered disabled at any age.
If the decedent was younger than 59½ years of age, it
would only be taxable if he or she was disabled and not
subject to the 10% penalty imposed by the IRS for a premature withdrawal.
Annuities are fully taxable.
Employer sponsored retirement plans are exempt from tax
if the decedent, during his lifetime, did not have the right to
possess, enjoy, assign or anticipate the payments made. A
pension plan where the decedent’s only rights were to designate a beneficiary and receive a regular monthly payment
would not be subject to tax.
NOTE: When a retirement and/or pension plan is
reported as being exempt, include a copy of the plan
summary.
TRANSFERS MADE WITHIN ONE YEAR OF DEATH
Transfers made within in one year of death by a decedent
are fully taxable to the extent that they exceed $3,000 in
value. See exclusion.
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RETAINED REVERSIONARY INTEREST
Transfers where the decedent reserved the right to regain or
reassert control of the asset are taxable if the reversionary
interest exceeds five percent of the value of the transferred
property.
LIFE ESTATE
Transfers in which the decedent reserved a life estate. This
includes transfers where the decedent expressly or
impliedly reserved for life or any period which does not, in
fact, end before death, the income or the enjoyment or the
property. For example, a reservation of a life interest
includes the right to use or occupy the property or receive
rents. Continued occupancy without the payment of rent
would subject the property to tax.

PROMISES BY TRANSFEREE
Transfers in which the transferee promises to make payments to or care for the transferor during the remainder of
the transferor’s life may be subject to tax.
REVOCABLE AND TENTATIVE TRUSTS
Trusts include transfers under which the decedent had
the power to alter, amend, or revoke the interest of the
beneficiary, e.g. in trust for (ITF) account.
NOTE: When a trust is reported, include a copy of the
instrument creating the trust as well as a valuation of
the assets contained in the trust.

SCHEDULE H
GENERAL INFORMATION
PURPOSE
Use REV-1737-6, Schedule H to report any expenses
incurred by administering the estate.
IMPORTANT: Complete Schedule H ONLY when the
proportionate method of tax computation is elected.

SCHEDULE INSTRUCTIONS
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1737-A, Pennsylvania Inheritance Tax Return
Nonresident Decedent.

A prepaid funeral account is deductible, provided that
the prepaid account is reported as an asset of the
decedent on Schedule E.
PART II - ADMINISTRATIVE COSTS
Administrative expenses description must include to whom
the expense is payable and the nature of the expense.
You may deduct, in reasonable amounts, fees for services
rendered to the estate, personal representative fees and
attorney’s fees which will be paid. When deducting personal
representative commission include the name of representative, street address and the year(s) commission paid.

ITEM NUMBER
Enter the next sequential number for each expense reported.

Administrative expenses include, but are not limited to:
personal representative commission, attorney fees, cost of
letters testamentary or administration, accounting fees, tax
return preparation fees, estate notices, appraisal fees, costs
for maintaining property administered, short certificates.

Funeral expenses should be listed under Part I and all
other administrative costs should be listed under Part II.

AMOUNT
List the amount of the expense reported.

DESCRIPTION
Include a description for each expense listed.

TOTAL
Total all items in the amount column and enter value here.
Carry this value on Page 2, Line 9 of the REV-1737-A,
Inheritance tax Return Nonresident Decedent.

PART I - FUNERAL EXPENSES
Funeral expenses description must include to whom the
expense is payable and the nature of the expense.
Funeral expenses include, but are not limited to: opening of
grave, casket, flowers, funeral luncheon, burial lot, grave
marker, fees for religious service.

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