Pennsylvania Schedule I/Schedule J

Schedule I/Schedule J
Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens/ Schedule J - Beneficiaries (REV-1737-7)
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-7 (EX) 09-18
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS

ESTATE OF

➜

PART I Include mortgage liabilities, liens and taxes against Pennsylvania realty.

PART I – OBLIGATIONS AGAINST PENNSYLVANIA REALTY
ITEM
NUMBER

DESCRIPTION 

AMOUNT

PART I TOTAL $
PART II Complete Part II for proportionate method tax computation.

PART II – ALL OTHER DEBTS OF THE DECEDENT
ITEM
NUMBER

DESCRIPTION 

AMOUNT

PART II TOTAL $
TOTAL (Enter on Page 2, Line 10 of REV-1737-A)

$

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SCHEDULE J
BENEFICIARIES

INHERITANCE TAX RETURN
NONRESIDENT DECEDENT

REV-1737-7 (EX) 09-18
ESTATE OF
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When flat rate method is elected, list the beneficiaries of the Pennsylvania property.
When proportionate method is elected, list all beneficiaries.

PART I – TAXABLE DISTRIBUTIONS
ITEM
NUMBER

NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY

RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)

AMOUNT OR SHARE
OF ESTATE

ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON PAGE 2, LINES 15-18 OF REV-1737-A.

PART II – NON-TAXABLE DISTRIBUTIONS
ITEM
NUMBER A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE

AMOUNT OR SHARE
OF ESTATE

ITEM
NUMBER B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS

AMOUNT OR SHARE
OF ESTATE

PART II TOTAL
(Enter total non-taxable distributions on Page 2, Line 13 of REV-1737-A) $
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Pennsylvania Department of Revenue

Instructions for REV-1737-7 Schedule I/Schedule J
REV-1737-7 IN (EX) 09-18

Debts of Decedent, Mortgage Liabilities & Liens/Beneficiaries

SCHEDULE I
GENERAL INFORMATION

The description must include to whom the expense is
payable and the nature of the expense.

PURPOSE
Use REV-1737-7, Schedule I to report debts of decedent,
mortgage liabilities and liens that were due and owing as of
the date of decedent’s death.

NOTE: Debts claimed against property jointly-held
with others, are allowable in the same proportion as
the decedent’s interest in the value of the property.

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 - OBLIGATIONS AGAINST PENNSYLVANIA
REALTY
List and describe all mortgage liabilities, liens and taxes
against Pennsylvania realty that were due and owing as of
the date of decedent’s death.
PART II - ALL OTHER DEBTS OF THE DECEDENT
List and describe all valid debts, mortgages liabilities and
Liens on realty not located in Pennsylvania that were due
and owing as of the date of decedent’s death.
IMPORTANT: Complete Part II ONLY when the proportionate method of tax computation is elected.
ITEM NUMBER
Enter the next sequential number for each liability reported.

Valid debts include, but are not limited to: medical bills,
secured loans, property taxes, liabilities and claims based
on a promise or agreement, provided that the liability was
contracted bona fide and for adequate and full consideration.
Medical expenses which are unpaid at the time of
death are not deductible if they will be paid, or the
estate will be reimbursed for their payment, from other
sources such as medical insurance.
AMOUNT
List the amount of the expense reported.
PART I TOTAL
Total all items in the Amount column in Part I and enter
value here.
PART II TOTAL
Total all items in the Amount 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 10 of the REV-1737-A.

DESCRIPTION
Include a description for each liability reported.

SCHEDULE J
GENERAL INFORMATION
PURPOSE
Use REV-1737-7, Schedule J to report beneficiaries and
their relationship to the decedent.
IMPORTANT: When flat rate is elected, list beneficiaries of ONLY Pennsylvania property. When proportionate method is elected, list all beneficiaries.

SCHEDULE INSTRUCTIONS
ESTATE OF
Enter the complete name of the estate as shown on the
REV-1737-A, Pennsylvania Inheritance Tax Return
Nonresident Decedent.
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PART I - TAXABLE DISTRIBUTIONS
List beneficiaries who receive taxable distributions.
ITEM NUMBER
Enter the next sequential number for each beneficiary.
NAME AND ADDRESS OF BENEFICIARY
Include name and address of each beneficiary.
If assets pass under the terms of a trust, do not list
the trustee. List each potential remainder trust
beneficiary.
RELATIONSHIP TO DECEDENT
Include the beneficiary’s relationship to the decedent.
AMOUNT OR SHARE OF ESTATE
List the total amount or share of estate for each beneficiary
reported.
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IMPORTANT: Carry the dollar amounts for distributions to Page 2, Lines 15-18 of the REV-1737-A.
PART II - NON-TAXABLE DISTRIBUTIONS
List beneficiaries that receive non-taxable distributions.
ITEM NUMBER
Enter the next sequential number for each beneficiary.
SECTION A - SPOUSAL DISTRIBUTIONS UNDER
SECTION 9113 FOR WHICH AN ELECTION TO TAX
IS NOT BEING MADE
List any trust or similar arrangement, or portion thereof, for
which a Schedule O election to tax is not being made. Do
not list assets which pass outright to the surviving spouse
as specific bequests or transfers.

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REV-1737-7
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SECTION B - CHARITABLE AND GOVERNMENTAL
DISTRIBUTIONS
List all bequests specifically contained in the decedent’s
will or trust made to institutions qualifying for the charitable
exemption under Section 9111(c) of the Inheritance and
Estate Tax Act, and all governments qualifying for the
exemption under Section 9111(b).
AMOUNT OR SHARE OF ESTATE
List the total amount or percentage share of estate for each
beneficiary reported.
PART II TOTAL
Enter the total amount of Part II in the Amount or Share of
Estate column. Carry this value to Page 2, Line 13 of the
REV-1737-A.

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