Pennsylvania Inheritance Tax Return - Nonresident Decedent

Inheritance Tax Return - Nonresident Decedent
Inheritance Tax Return - Nonresident Decedent (REV-1737-A)
1737019105
(EX) MOD 03-19 (FI)

REV-1737-A

OFFICIAL USE ONLY

BurEau OF InDIvIDual TaXEs
PO BOX 280601
HarrIsBurg, Pa 17128-0601

File Number

DECEDENT INFORMATION

SECTION I

START

INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
Suffix

Decedent’s Last Name

Decedent’s First Name

MI

➜

Date of Death MMDDYYYY

Date of Birth MMDDYYYY

Social Security Number

(If Applicable) Enter Surviving Spouse’s Information Below
Spouse’s First Name

Spouse’s Last Name

MI

Last Four Digits of
Spouse’s SSN

RETURN TYPE

SECTION II

Original Estate Return

Supplemental Estate Return

Individual-Transferee Return

Remainder Return

(Only include items not previously
reported)

(Individual reporting non-probate assets
separate from the estate; Schedule F
and G assets only)

(Date of death prior to 12/13/1982)

FILL IN ALL OVALS THAT APPLY
1. Decedent Died Testate

2. Spouse is Sole Beneficiary

(Attach copy of Will)

3. Federal Estate Tax Return Required

(With no Trust involved)

4. Agricultural Exemption

5. Family-Owned Business Exemption

(Date of death after 6/30/2012)

6. Business Assets

(Date of death after 6/30/2013)

7. Decedent Maintained Living Trust
(Attach copy of Trust)

8. Future Interest Compromise

9. Deferral/Election of Spousal Trust

(Date of death after 12/12/1982)

10. ____ Total Number of Safe Deposit Boxes

TAX COMPUTATION METHOD

SECTION III
Check one:

Flat Rate

Proportionate Rate (Complete Section X on Page 3)

CORRESPONDENT INFORMATION

SECTION IV
Correspondent’s Name

Correspondent’s Email Address

Daytime Telephone Number

Street Address
City

SECTION V

State

ZIP Code

SIGNATURES

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer
has any knowledge.
Signature of Person Responsible for Filing Return

Date MM/DD/YYYY

Signature of person completing affidavit. Please sign after printing.

Street Address
Signature of Preparer other than Representative

Date MM/DD/YYYY

Signature of person completing affidavit. Please sign after printing.

Street Address
INTERNAL USE ONLY

DATE FILED

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1737019205
Social Security Number
REV-1737-A (EX) MOD 03-19 (FI)
Decedent’s Name:

SECTION VI

DECEDENT ADDRESS

Street Address
City

State

SECTION VII

ZIP Code

RECAPITULATION

RECAPITULATION
1. Real Estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . . . . . . . . .

3.

4. Mortgages and Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) . . . . . . . . . . . . . .

5.

6. Jointly Owned Property (Schedule F)
Separate Billing Requested . . . . . . . . . . . . . . .
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G)
Separate Billing Requested.. . . . . . . . . . . . . . .

6.

8. Total Gross Assets (total Lines 1 through 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Funeral Expenses and Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

7.

10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . . . . . . . . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/Sec. 2113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

SECTION VIII

TAX CALCULATION

SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 2116
(a)(1.2) or (1.4)

X .0

15.

16. Amount of Line 14 taxable
at lineal rate

X .0

16.

17. Amount of Line 14 taxable
at sibling rate

X .12

17.

18. Amount of Line 14 taxable
at collateral rate

X .15

18.

19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.

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1737019305
Social Security Number
REV-1737-A (EX) MOD 03-19 (FI)
Decedent’s Name:

SECTION IX
1.
2.

TAX PAYMENTS AND CREDITS

Tax Due (Page 2, Line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Prior Payments - Enter total payment amount on Line 2
(If more than one prior payment was made, list each payment separately.)

Payment 1
Payment 2
Payment 3
Payment 4

. . . . . . . . . . . . . . . . . . . . .Total Amount Paid 2.

(If additional space is needed, attach a separate piece of paper)

3.

Discount - Only if applicable (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4.

Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5.

If Line 2 + Line 3 is greater than Line 1 + Line 4, enter the difference. This is the OVERPAYMENT. . .5.
Complete the OVERPAYMENT Section below

6.

If Line 1 + Line 4 is greater than Line 2 + Line 3, enter the difference. This is the TAX DUE . . . . . . 6.

Make check payable to: COMMONWEALTH OF PENNSYLVANIA
OVERPAYMENT: (select one oval)
Leave overpayment on the account*
Issue a refund of the entire overpayment
Issue a partial refund and leave the remaining amount on the account* . . . . . . . . . . . Refund Amount $
Important: Estate refunds will be issued in the name of the estate and mailed to the correspondent on file at the time of issuance. If you are unable to
cash a refund check in the name of the estate or the refund should be mailed to another individual, a representative of the estate may request a change.
See instructions for additional information.
*The department will only maintain an overpayment for 3 years.

SECTION X

PROPORTIONATE RATE COMPUTATION

1.

Total Pennsylvania real property and tangible personal property
located in Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1)

2.

Total gross assets wherever situated (Page 2 Line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(2)

3.

Proportion (Divide Line 1 by Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(3)

4.

Total debts and deductions and amounts devised to charitable organizations
(Add Page2 lines 11 and 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(4)

5.
6.

Taxable Estate as if a Pennsylvania resident (Subtract Line 4 from Line 2) . . . . . . . . . . . . . .(5)
Spousal transfers or transfers under Sec. 2116 (a)(1.2) or (1.4)
Amount Taxable at
% X Proportion (Line 3) . . . . . . . . . . . . .
X
Amount Taxable at lineal rate X
Proportion (Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Amount Taxable at sibling rate X
Proportion (Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Amount Taxable at collateral rate X
Proportion (Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X

7.
8.
9.

= (6)
= (7)
= (8)
= (9)

The results of Lines 6 thru 9 are to be entered on Page 2, Section VIII Lines 15 thru 18 of the Tax Calculation respectively.

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Pennsylvania Department of Revenue

Instructions for REV-1737-A

Pennsylvania Inheritance Tax return nonresident Decedent

rEv-1737-a In (EX) MOD 03-19

GENERAL INFORMATION
STATUTES AND GENERAL DESCRIPTION
The Pennsylvania Inheritance Tax is imposed by the
Inheritance and Estate Tax Act of 1991 which applies to
decedents dying on or after October 3, 1991. The 1991 Act
[72 P.S. § 9101 et seq.] was amended in 1994 for
decedents dying on or after July 1, 1994 and again in 1995
for decedents dying on or after January 1, 1995. The
Pennsylvania Inheritance Tax was previously imposed by
the Inheritance and Estate Tax Act of 1961 which applies to
decedents who died between January 1, 1962 and
December 13, 1982. The law was amended by Act 255 of
1982 which applies only to decedents dying on or after
December 13, 1982.
Inheritance Tax is a tax on the right of succession or
privilege of receiving property at a death, and it is imposed
upon the transfer of taxable property. The net value subject
to tax is determined by subtracting from the value of the
gross estate the amount of legal deductions.
Section 2116(b) (2) of the Inheritance and Estate Tax Act of
1991 sets forth the method of computation of Inheritance
Tax in the estate of a nonresident decedent:
“When the decedent was a nonresident, the tax shall be
computed upon the value of real property and tangible
personal property having its situs in this Commonwealth, in
excess of unpaid property taxes assessed on the property
and any indebtedness for which it is liened, mortgaged or
pledged, at the rates in effect at the transferor’s death. The
person liable to make the return under Section 2136
(relating to returns) may elect to have the tax computed as
if the decedent was a resident and his entire estate was
property having its situs in this Commonwealth and the tax
due shall be the amount which bears the same ratio to the
tax thus computed as the real property and tangible
personal property located in this Commonwealth bears to
the entire estate of the decedent.”
The election of the method of computing the nonresident
inheritance tax is made by filling in the appropriate oval on
Page 1, Part III of the REV-1737-A, Inheritance Tax Return
Nonresident Decedent.

WHO MUST FILE
An Inheritance Tax Return must be filed for every decedent
who has property which is or may be subject to tax. You
must file a return if you are:
www.revenue.pa.gov
RETURN TO FORM

● The personal representative. The personal
representative (executor or administrator appointed by
the Register of Wills) of the decedent’s estate is the
person responsible for filing the return and disclosing
property of the decedent that the personal
representative has or acquires knowledge of, or;
● The transferee of property. The transferee of property
should file a return if: no personal representative is
appointed, if the personal representative does not file a
return, or if the personal representative files a return
but does not include the subject property.
A “transferee” means any person to whom a transfer is
made and includes surviving joint tenants, beneficiaries,
heirs, legatees, devisees, grantees, assignees, donees.
The return must disclose any asset in which or from which
the transferee receives ownership, interest, income,
possession or enjoyment, whether present or future, and
whether in trust or otherwise.
Separate returns are not to be filed by transferees for
property included in a personal representative’s
return.
The inclusion of property in the return does not constitute
an admission that its transfer is taxable.

WHEN TO FILE
A return must be filed within nine months after the death of
the decedent.

EXTENSION TO FILE
If the return cannot be filed within nine months from the
decedent’s date of death, an extension of time to file can be
requested from the Department of Revenue. The
department will issue a one-time six month extension.
Provide the decedent’s name, file number (if known), date
of death, social security number and the reason for an
extension. Also include the name, address, and phone
number of the person responsible for filing the return. The
extension request must be made before the return is due,
and should be mailed to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION-EXT
PO BOX 280601
HARRISBURG PA 17128-0601
REV-1737-A

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Or email the request to:
[email protected]
IMPORTANT: Granting of an extension to file does
not relieve the estate from the timely payment of tax.
Interest will accrue beginning nine months and one day
from the decedent’s death on any tax ultimately found to be
due and not timely paid. A response will not be sent unless
the extension request is rejected.

WHERE TO FILE
The return is to be filed with the Pennsylvania Department
of Revenue. Mail the completed return, affidavit of domicile,
schedules and supporting documentation to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION-NONRESIDENT
PO BOX 280601
HARRISBURG, PA 17128-0601

FORMS AND SCHEDULES
Forms and schedules are available on the department’s
website at www.revenue.pa.gov or by calling
(800) 362-2050. Services for people with special hearing
and/or speaking needs are available at (800) 447-3020.
A list of schedules and a brief description for each can be
found on Pages 8 and 9.

TAXABLE ASSETS
All real property and all tangible personal property located
within the Commonwealth of Pennsylvania is taxable. Real
property or tangible personal property located in
Pennsylvania in two (2) or more names (except husband
and wife) with right of survivorship is taxable even if the
joint tenancy had been created by the survivor. For
additional information see instructions for Schedules A, B,
C, D, E, F and G for descriptions of taxable assets.

VALUATION
Generally, valuation is based on the fair market value as of
the decedent’s date of death. Special rules apply to the
valuation of life estates and future interests created by a
decedent.
For estates of decedents dying on or after January 1, 1995,
special rules exist for the valuation of a trust established for
the sole use of the surviving spouse allowing an election to
subject the trust to taxation in the donor’s estate. If an
election is not made, then the value of the trust will be
determined as of the date of death of the surviving spouse
and will be subject to tax as though it were a transfer from
the surviving spouse.
Special rules also apply to the valuation of farmland. See
the instructions for Schedule A for further information
concerning the Special Farm Use Valuation and Agriculture
Exemptions.
2

REV-1737-A

RETURN TO FORM

It is important to note that Pennsylvania does not have a six
month alternate valuation date similar to that found in the
Internal Revenue Code.

DEDUCTIONS
See Line Instructions Part III, Tax Computation Method.
The allowance of any deduction is dependent upon which
method of tax rate computation is elected. The family
exemption is not an allowable deduction in the estate of a
nonresident decedent regardless of which method of tax
computation is elected.

TAX RATES
The law in effect at the date of death governs the tax rate.
The following information is based on a date of death after
June 30, 2000. Historical rates are located on Page 10.
SPOUSAL TAX RATE 0%
The spousal tax rate is 0%. Any asset passing to a
decedent’s spouse is taxed at 0%. No common-law
marriage contracted on or after January 1, 2005 shall be
valid. Common-law marriages otherwise lawful and
contracted before January 1, 2005 will be recognized when
proved with sufficient evidence of its existence. If
satisfactory evidence of the common-law marriage does
not exist or the contract came into existence on or after
January 1, 2005 such transfers are taxable at the collateral
rate, or 15%.
MINOR CHILD’S ESTATE 0%
Transfers from the estate of a child age 21 or younger to the
child’s natural parents, adoptive parents or stepparents are
subject to a zero tax rate.
PARENTAL TRANSFERS TO MINOR CHILDREN: 0%
For dates of death on or after January 1, 2020, transfers to
or for the use of a child twenty-one years of age or younger
from a natural parent, an adoptive parent or a stepparent of
the child are subject to a zero tax rate.
LINEAL TAX RATE 4.5%
The lineal tax rate is applicable for transfers to lineal
beneficiaries of the decedent.
Lineal beneficiaries are defined as: grandfather,
grandmother, father, mother, children, un-remarried wife
and husband or widower of a child, and lineal descendants.
“Children” includes natural children whether or not they
have been adopted by others, adopted children and
stepchildren. “Lineal descendants” includes all children of
the natural parents and their descendants, whether or not
they have been adopted by others, adopted descendants
and their descendants, and step descendants.
SIBLING TAX RATE 12%
The sibling tax rate is applicable for transfers to a sibling of
the decedent.
Sibling beneficiaries are defined as: brothers or
half-brothers, sisters or half-sisters; persons having at least
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one parent in common with the decedent, either by blood or
by adoption.

● If the correct amount or overpayment was made,
multiply the total tax due by 5 percent to calculate
discount. Example, total tax due is $200; $200x .05 =
$10 is the discount amount.

COLLATERAL TAX RATE 15%
Transfers to all other beneficiaries are subject to tax at the
collateral rate of 15%. This includes but is not limited to
transfers to or for the benefit of aunts, uncles, cousins,
nieces, nephews, stepsiblings, friends, pets and
organizations not classified as a charity.

IMPORTANT: All checks must be made payable to:
“Commonwealth of Pennsylvania” and mailed to the
department. See Page 2, Where to File for department
address.

CHARITABLE BEQUESTS
Transfers to exempt charitable organizations, exempt
institutions and government entities are exempt from tax.

The Commonwealth of Pennsylvania places no limitation
on tax liability until a proper and complete return is made
and the return is assessed by the department.

DOCUMENTATION REQUIREMENT
If the decedent died testate or had maintained an inter
vivos (living) trust, a copy of the will and/or trust document
must be submitted with the return. Additional verification or
documentation on certain assets or deductions may be
required by the department to complete the review of the
return. The department will request by letter, telephone, or
e-mail the information needed. Failure to provide the
information will result in a delay of processing the return, or
the issuance of an unfavorable assessment.
You must include the following documents in order for the
return to be process efficiently:
• Affidavit of Domicile, REV-1737-1
• Legal, legible death certificate
• Ancillary letters
• Deeds
• Appropriate schedules and supporting documents, see
schedule instructions.

FILING A FALSE RETURN
Any person who willfully files a false return commits a
misdemeanor of the third degree.

PAYMENT OF TAX
Tax on property transferred is due within nine months after
the decedent’s death.
IMPORTANT: The granting of an extension of time to
file the tax return does not extend the time for
payment of the tax ultimately found to be due.
A five percent discount is allowed on the tax paid within
three calendar months of the decedent’s death. No
discount applies to any amount that may be subsequently
refunded.
The discount is capped at five percent of the total tax due.
In order to calculate discount amount:
● If an underpayment was made, divide the payment
made by 0.95. Example, tax due is $150, a payment
made in the discount period is $100; $100/.95 =
$105.26 is the total of the payment and discount.
www.revenue.pa.gov
RETURN TO FORM

NOTE: A pre-payment of tax may be made by mail
before the REV-1737-A is filed. In writing, supply the
department with the decedent’s full name, date of death
and social security number along with the death certificate.

INTEREST
Interest is charged beginning with the first day of
delinquency, or nine months and one day from the date of
death, to the date of payment. The applicable interest rates
can be found by visiting the department’s online services at
www.revenue.pa.gov on form REV-1611.
An online interest and penalty calculator can be found by
visiting
the
department's
online
services
at
www.revenue.pa.gov.

FAILURE TO PAY
The taxes imposed, together with any interest thereon,
constitute a lien upon real property, which remains in effect
until the taxes and interest are paid in full.

APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTION
AND ASSESSMENT OF TAX
After a return is filed, the department will issue a notice
setting forth its valuation of the estate assets, allowable
deductions and inheritance tax due.
NOTE: Depending on the complexity of the return an
assessment can take up to six months from the date
it was filed with the department.

REFUND
If tax is overpaid when the return is filed, a refund may be
requested by selecting the appropriate oval in the
Overpayment section on Page 3 of the REV-1737-A. If this
oval is filled in, the estate is not required to submit a
separate application for refund. The department will issue a
refund check approximately six weeks after the return
processing is complete.
If the refund oval was not filled in when the tax return was
filed, an REV-1313 Application for Refund of Pennsylvania
Inheritance/Estate Tax form must be filed to request a
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refund of an existing tax credit reflected on an official
assessment notice.
The application for refund period is three years. (See
Section 2181(d) of the 1991 Act, as amended by Act 7 of
1997).

SUPPLEMENTAL RETURN
A personal representative or transferee who acquires
knowledge of additional assets, transfers or deductions at
any time after the original return has been filed must
promptly file a supplemental return. The supplemental
return should include only the additional assets, transfers or
deductions.
Do not repeat any assets or deductions reported on
an original return or prior supplemental return filed
with the department.
A supplemental return may not be used to adjust or correct
a previously filed return. If a correction to the filed return is
needed, see “Administrative Correction” below.
If there is an error contained in an assessed return that
must be resolved see “Administrative Correction” or
“Protest, Notice or Appeal”. It is important to note that it is
not possible to file an amended Inheritance Tax return.
When the value of an asset or deduction have been
established by assessment notice from the department,
any discrepancy must be resolved either through the refund
process or through the appeal process. See Refund or
Protest, Notice and Appeal section for instructions.

relating to the tax imposed may object by taking any of the
following actions within sixty (60) days of receipt of the
notice to which objection is made:
(a) File a written protest specifying all objections with:
PA DEPARTMENT OF REVENUE
BOARD OF APPEALS
PO BOX 281021
HARRISBURG PA 17128-1021
(b) File an appeal online through the Revenue e-Services
Center at www.revenue.pa.gov.
(c) Notify the Register of Wills in writing that you elect to
have the correctness of the department’s action
determined at the audit of the account of the personal
representative. A copy of this election must be sent to:
PA DEPARTMENT OF REVENUE
OFFICE OF CHIEF COUNSEL
PO BOX 281061
HARRISBURG PA 17128-1061
(d) File an appeal to the Court of Common Pleas, Orphans’
Court Division to have the correctness of the
department’s action determined at the “audit of the
account” of the personal representative or at such time
as the court shall fix. A copy of the appeal must be sent
to:
PA DEPARTMENT OF REVENUE
OFFICE OF CHIEF COUNSEL
PO BOX 281061
HARRISBURG PA 17128-1061

ADMINISTRATIVE CORRECTION
Obvious factual errors discovered on the assessment may
be corrected administratively. Examples of correctable
errors include those made by the transposing of figures,
mathematical errors, miscalculations, and obvious
duplication of assets. The estate must report such errors to
the department by letter, identifying the alleged error, the
proposed correction, together with any documentation to
support the need for an adjustment. Requests for an
administrative correction should be directed to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
POST ASSESSMENT REVIEW
PO BOX 280601
HARRISBURG PA 17128-0601
All other errors must be resolved in accordance with
guidelines outlined in the “Protest, Notice or Appeal”
section or by the payment of tax and interest and the filing
of a Petition for Refund with the Board of Appeals.

PROTEST, NOTICE OR APPEAL
A taxpayer or any party in interest, including the
Commonwealth, not satisfied with the appraisement,
allowance or disallowance of deductions, assessment of
tax (including discount or interest), or any other matter
4

REV-1737-A

RETURN TO FORM

AFFIDAVIT OF DOMICILE
A completed REV-1737-1, affidavit of domicile must be
included with all filed REV-1737-A, Pennsylvania
Inheritance Tax returns for nonresident decedents.
The form must be submitted to support the estate’s
contention that the decedent was legally domiciled outside
of Pennsylvania as of the date of the decedent’s death.
The affidavit must be completed by an individual having
personal knowledge of the facts requested, preferably by a
surviving spouse or member of the decedent’s immediate
family.
Upon review, the department may request additional
information from the estate to determine the decedent’s
legal domicile at the time of death.

LINE INSTRUCTIONS
PAGE 1
SECTION I
DECEDENT INFORMATION
DECEDENT’S NAME
Enter decedent’s last name, first name and middle initial.
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DATE OF DEATH
Enter the month, day and year of the decedent’s death.
DATE OF BIRTH
Enter the month, day and year of the decedent’s birth.
DECEDENT’S SOCIAL SECURITY NUMBER
Enter the nine-digit Social Security number of the decedent.
DECEDENT’S SPOUSE
If applicable, enter decedent’s spouse last name, first
name, middle initial, and last four digits of the social
security number.

SECTION II
TYPE OF RETURN
Only select one oval for the type of return being filed.
ORIGINAL ESTATE RETURN
Fill in the oval if this is the first return filed for an estate and
no other asset or deduction has previously been submitted.
SUPPLEMENTAL ESTATE RETURN
Fill in the oval if the return is being filed to report additional
assets or deductions not reported on a prior return.
INDIVIDUAL-TRANSFEREE RETURN
Fill in the oval if the return is being filed by an individual to
report non-probate assets (schedule F and G) that will not
be reported on the estate return.
REMAINDER RETURN
Fill in the oval to report a future interest under a prior limited
estate. This oval is only applicable for dates of death prior
to Dec. 13, 1982.
FILL IN THE APPLICABLE OVALS
1. DECEDENT DIED TESTATE
Fill in the oval if the decedent died having a valid will which
has been submitted to the Register of Wills for probate. A
copy of the will must be attached to the return.
2. SPOUSE IS SOLE BENEFICIARY
(NO TRUSTS INVOLVED)
Fill in the oval if all assets pass outright to the surviving
spouse either through the will or as designated beneficiary.
NOTE: This oval should not be selected if any of the
assets pass to a trust or other similar arrangement.
3. FEDERAL ESTATE TAX RETURN REQUIRED
Fill in the oval if the total assets reportable to the Internal
Revenue Service required that a federal estate tax return
be filed. A copy of the federal return (Form 706) must be
filed with the Department of Revenue within one month of
the filing of the federal return.
4. AGRICULTURAL EXEMPTION
Fill in the oval to indicate that the decedent owned real
estate or agricultural commodity that qualifies for an
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Agricultural Exemption passed by Act 85 of 2012 for dates
of death on or after July 1, 2012.
NOTE: If this oval is selected you must include
Schedule AU, REV-1197.
5. FAMILY-OWNED BUSINESS EXEMPTION
Fill in the oval to indicate the decedent owned business
interests that qualify for the Family-Owned Business
Exemption passed by Act 52 of 2013 for dates of death on
or after July 1, 2013.
NOTE: If this oval is selected you must include
Schedule C-SB, REV-571.
6. BUSINESS ASSETS
Fill in the oval if the decedent owned any business interest,
including a sole-proprietorship held by the decedent.
7. DECEDENT MAINTAINED LIVING TRUST
Fill in the oval if the decedent, during his or her lifetime,
transferred property to a trust and retained or reserved an
interest or a power of appointment. A copy of the instrument
must be attached to the return when filed.
8. FUTURE INTEREST COMPROMISE
Fill in the oval to request a compromise if the rate of tax
which will be applicable when a future interest vests cannot
be established with certainty. This oval is applicable only for
an estate where the decedent died on or after Dec. 13, 1982.
NOTE: If this oval is selected you must include
Schedule M, REV-1647.
9. DEFERRAL/ELECTION OF SPOUSAL TRUST
Fill in the oval if the decedent created a trust or other similar
agreement which qualifies as a sole use trust. The estate
may choose to defer the tax or elect to tax the trust or other
similar arrangement in this estate.
NOTE: If this oval is selected you must include
Schedule O, REV-1649.
10. TOTAL NUMBER OF SAFE DEPOSIT BOXES
Enter the number of safe deposit boxes held by the
decedent alone or jointly (except with a surviving spouse)
that must be inventoried. For more information, see
REV-584, PA Inheritance Tax & Safe Deposit Boxes
brochure and REV-485, Safe Deposit Box Inventory.

SECTION III
TAX COMPUTATION METHOD
Select one the following methods by filling in the oval.
FLAT RATE METHOD
Real property and tangible personal property located in
Pennsylvania are the only taxable assets for nonresident
decedents and are the only assets which should be
reported on the appropriate schedules.
NOTE: When the flat rate method is elected, only
complete and attach schedules A, AU, C, C-SB, E, F,
REV-1737-A

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5

G, I and J, if applicable. The REV-1737-1, Affidavit of
Domicile must also be completed.
For the flat rate method, the only deductions allowed by
statute are any mortgages, liens or taxes that encumbered
the Pennsylvania property which were due and owing as of
the decedent’s date of death.
If using the flat rate method, intangible personal property
located in Pennsylvania, such as bank accounts, stocks,
bonds, etc., should not be reported on the return.
PROPORTIONATE RATE METHOD
Report all assets of the decedent’s gross estate, wherever
situated, whether individually or jointly owned.
NOTE: When the proportionate method is elected,
complete Schedules A, AU, B, C, C-SB, D, E, F, G, H,
I and J, if applicable. You must complete Part X and XI on
Page 3 of the REV-1737-A. The REV-1737-1, Affidavit of
Domicile must also be completed.

SECTION IV
CORRESPONDENT INFORMATION
All requests for information and documentation from the
department, including the tax assessment will be forwarded
to this individual.
NAME
Enter the correspondent’s first name and last name.
PHONE NUMBER
Enter the correspondent’s daytime telephone number.
ADDRESS
Enter the correspondent’s complete address.
EMAIL ADDRESS
Enter the email address of the correspondent.

SECTION V
SIGNATURES
When the return is complete and contains all necessary
schedules, the person(s) responsible for filing must sign
and date the return.

PAGE 2
DECEDENT’S NAME AND
SOCIAL SECURITY NUMBER
Enter the name and nine-digit Social Security number of the
decedent.

SECTION VI
DECEDENT ADDRESS
Enter the complete address of the decedent.

SECTION VII
RECAPITULATION

LINE 1
REAL ESTATE (SCHEDULE A)
If you are required to complete REV-1737-2, Schedule A,
enter the amount from the Total line of 1737-2, Schedule A
on Line 1.

LINE 2
STOCKS AND BONDS (SCHEDULE B)
If you are required to complete REV-1737-3, Schedule B,
enter the amount from the Total line of REV-1737-3 on
Line 2.

LINE 3
CLOSELY HELD CORPORATION, PARTNERSHIP OR
SOLE-PROPRIETORSHIP (SCHEDULE C)
If you are required to complete REV-1504, Schedule C,
enter the amount from the Total line of REV-1504 on Line 3.

LINE 4
MORTGAGES AND NOTES RECEIVABLE
(SCHEDULE D)
If you are required to complete REV-1737-3, Schedule D,
enter the amount from the Total line of REV-1737-3,
Schedule D on Line 4.

LINE 5

If there is no personal representative, every person in
actual or constructive possession of any property of the
decedent is considered, by law, a fiduciary for the purposes
of the tax and must file a return.

CASH, BANK DEPOSITS AND MISCELLANEOUS
PERSONAL PROPERTY (SCHEDULE E)
If you are required to complete REV-1737-4, Schedule E,
enter the amount from the Total line of REV-1737-4,
Schedule E on Line 5.

CAUTION: Those signing the return are legally
responsible and may incur liability for erroneous, false
or fraudulent returns.

LINE 6

If the estate representative(s) secured help in preparing the
return, the preparer must complete their signature, address
and date the return.
6

REV-1737-A

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JOINTLY OWNED ASSETS (SCHEDULE F)
If you are required to complete REV-1737-5, Schedule F,
enter the amount from the Total line of REV-1737-5,
Schedule F on Line 6.
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IMPORTANT: The Separate Billing Requested oval
must be filled in to request a separate tax notice for
tax due on jointly owned assets directly to the surviving
owner. All information requested on REV-1737-5, Schedule
F must be complete, including the surviving joint owner’s
address, for separate billing. Do not include amount(s) to
be billed separately on Line 6.

If you complete REV-1737-7, Schedule J Part II, enter the
amount from the Total line of REV-1737-7, Schedule J Part
II, on Line 13.

LINE 7

NET VALUE SUBJECT TO TAX
Subtract Line 13 from Line 12 and enter the total on Line
14.

INTER-VIVOS TRANSFERS & MISCELLANEOUS
NON-PROBATE PROPERTY (SCHEDULE G)
If you are required to complete REV-1737-6, Schedule G,
enter the amount from the Total line of REV-1737-6,
Schedule G on Line 7.

IMPORTANT: Do not include any amount passing
outright to a spouse on Schedule J, Part II.

LINE 14

SECTION VIII
TAX CALCULATION

IMPORTANT: The Separate Billing Requested oval
must be filled in to request a separate tax notice for
tax due on transfers directly to the beneficiary. All
information requested on REV-1737-6, Schedule G must
be complete, including the beneficiary’s address, for
separate billing. Do not include amount(s) to be billed
separately on Line 7.

AMOUNT TAXABLE AT THE SPOUSAL RATE, OR
TRANSFERS UNDER SEC. 2116(A)(1.2) OR (1.4)
Enter the amount from Line 14 which is subject to tax at the
spousal rate and multiply by the spousal rate. Enter the
total on Line 15.

LINE 8

LINE 16

TOTAL GROSS ASSETS
Add Line 1 through Line 7 and enter the total on Line 8.

LINE 9
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
(SCHEDULE H)
If you complete REV-1737-6, Schedule H, enter the amount
from the Total line of REV-1737-6, Schedule H on Line 9.

LINE 10
DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND
LIENS (SCHEDULE I)
If you complete REV-1737-7, Schedule I, enter the amount
from the Total line of REV-1737-7, Schedule I on Line 10.

LINE 11
TOTAL DEDUCTIONS
Add Line 9 and Line 10 and enter the total on Line 11.

LINE 12
NET VALUE OF ESTATE
Subtract Line 11 from Line 8 and enter total on Line 12.

LINE 13
CHARITABLE AND GOVERNMENTAL BEQUESTS/
SEC 2113 TRUSTS FOR WHICH AN ELECTION TO
TAX HAS NOT BEEN MADE (SCHEDULE J)
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RETURN TO FORM

LINE 15

AMOUNT TAXABLE AT THE LINEAL RATE
Enter the amount from Line 14 which is subject to tax at the
lineal rate and multiply by the lineal rate. Enter the total on
Line 16.

LINE 17
AMOUNT TAXABLE AT THE SIBLING RATE
Enter the amount from Line 14 which is subject to tax at the
sibling rate and multiply by the sibling rate. Enter the total
on Line 17.

LINE 18
AMOUNT TAXABLE AT THE COLLATERAL RATE
Enter the amount from Line 14 which is subject to tax at the
collateral rate and multiply by the collateral rate. Enter the
total on Line 18.
TAX RATES
For dates of death on or after July 1, 1994 and before Jan.
1, 1995, the tax rate on the net value of transfers to or for
the use of the surviving spouse is 3%. See Historical Tax
Rates section.
For dates of death on or after Jan. 1, 1995, the tax rate on
the net value of transfers to or for the use of the surviving
spouse is 0%. The statute does not exempt a transfer to a
surviving spouse from tax and the statutory requirements
for disclosure of the asset and filing a tax return are still
applicable even if the surviving spouse is the only
beneficiary.
REV-1737-A

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7

For dates of death on or after July 1, 2000, the tax rate
imposed on the net value of transfers from a deceased child
21 years of age or younger at death to or for the use of a
natural parent, adoptive parent or stepparent of the child is
0%.
For dates of death on or after January 1, 2020, transfers to
or for the use of a child twenty-one years of age or younger
from a natural parent, an adoptive parent or a stepparent of
the child are subject to a zero tax rate.
The tax rate imposed on the net value of transfers to or for
the use of the decedent’s lineal beneficiaries is 4.5%,
except as noted in Historical Tax Rates section.
The tax rate imposed on the net value of transfers to or for
the use of the decedent’s siblings is 12%. A sibling is
defined under Section 2102 as an individual who has at
least one parent in common with the decedent, whether by
blood or adoption.

LINE 19
TAX DUE
Add Line 15 through Line 18 and enter the total on Line 19.

PAGE 3
DECEDENT’S NAME AND
SOCIAL SECURITY NUMBER
Enter the name and nine-digit Social Security number of the
decedent.

SECTION IX
TAX PAYMENTS AND CREDITS

LINE 1
TAX DUE
Enter the amount from Page 2, Line 19 on Line 1.

LINE 2
PRIOR PAYMENTS
Enter the prior payments made to the Department.

LINE 5
OVERPAYMENT
If Line 2 plus Line 3 is greater than Line 1 plus Line 4, enter
the difference on Line 5. This is the amount of
overpayment.
If an overpayment exists, complete the overpayment
section.

LINE 6
TAX DUE
If Line 1 plus Line 4 is greater than Line 2 plus Line 3, enter
the difference on Line 6. This is the tax due.
OVERPAYMENT
If an overpayment exists on Page 3, Line 5 of the
REV-1737-A, fill in the oval that best describes how the
overpayment should be processed. If you choose to leave
the overpayment or part of the overpayment on the
account, the overpayment must be used within 3 years.
Refunds will be issued in the name of the estate and mailed
to the correspondent on file at the time of issuance. If a
refund is requested and should not be issued in the name
of the estate or should be mailed to another address, a
letter from the estate representative must be included with
the return. A request for the issuance of a refund to a payee
other than the decedent’s estate should include the name,
address, and Social Security number or FEIN of the payee.
If you have received a refund that you are unable to cash,
you may contact the Department by calling (717) 787-8327.

SECTION X
PROPORTIONATE RATE COMPUTATION
Complete this section if you have elected the proportionate
rate method of tax computation on Page 1, Part III.

LINE 1
TOTAL PENNSYLVANIA REAL PROPERTY AND
TANGIBLE PERSONAL PROPERTY LOCATED IN
PENNSYLVANIA.
Enter the total amount of property held in Pennsylvania.

LINE 3

LINE 2

DISCOUNT
If you made a payment within three months of the
decedent’s date of death, calculate the discount (see
Payment of Tax) and enter on Line 3.

TOTAL GROSS ASSETS WHEREVER SITUATED
Enter the amount from Page 2, Line 8. This is the total
gross assets from entire estate.

LINE 4
INTEREST
Calculate any interest that may be due for late payment(s).
See Interest section.
8

REV-1737-A

RETURN TO FORM

LINE 3
PROPORTION
Divide Line 1 by Line 2 and enter the amount on Line 3.
Calculate the proportion to four decimal places (e.g.,
0.2345).
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LINE 4
TOTAL DEBTS AND DEDUCTIONS AND AMOUNTS
DEVISED TO CHARITABLE ORGANIZATIONS
Add Lines 11 and 13 on Page 2 and enter the total amount
on Line 4.

LINE 5
TAXABLE ESTATE AS IF A PENNSYLVANIA RESIDENT
Subtract Line 4 from Line 2 and enter the amount on Line
5.

LINE 6
AMOUNT TAXABLE AT THE SPOUSAL RATE OR
TRANSFERS UNDER SEC 2116(A)(1.2)
Enter the amount from Line 5 which is subject to tax at the
spousal rate and multiply by the spousal rate. Enter the
total on Line 6.

LINE 7
AMOUNT TAXABLE AT THE LINEAL RATE
Enter the amount from Line 5 which is subject to tax at the
lineal rate and multiply by the lineal rate. Enter the total on
Line 7.

LINE 8
AMOUNT TAXABLE AT THE SIBLING RATE
Enter the amount from Line 5 which is subject to tax at the
sibling rate and multiply by the sibling rate. Enter the total
on Line 8.

LINE 9
AMOUNT TAXABLE AT THE COLLATERAL RATE
Enter the amount from Line 5 which is subject to tax at the
collateral rate and multiply by the collateral rate. Enter the
total on Line 9.
IMPORTANT: See current tax rates listed in the Tax
Rate section.
The results of Lines 6 through 9 are to be entered on Page
2, Lines 15 through 18 under Tax Calculation.

LIST OF SCHEDULES
IMPORTANT: Attach only appropriate schedules
based upon the assets, debts and deductions of your
particular estate. Do not submit blank schedules.
NONRESIDENT DECEDENT AFFIDAVIT OF DOMICILE,
REV-1737-1
All Nonresident Inheritance tax returns must include a
completed Affidavit of Domicile.
www.revenue.pa.gov
RETURN TO FORM

SCHEDULE A, REV-1737-2 – REAL ESTATE
Report all Pennsylvania real estate held by the decedent
solely or as tenant-in-common.
SCHEDULE AU, REV-1197 – AGRICULTURAL USE
EXEMPTION
Report a claim for an exemption of real estate pursuant to
either the “business of agriculture” exemption or the
“farmland-other” exemption under Act 85 of 2012.
SCHEDULE B, REV-1737-3 – STOCKS & BONDS
Report all stocks and bonds owned by the decedent solely
or as tenant-in-common.
SCHEDULE C, REV-1504 – CLOSELY-HELD
CORPORATION OR SOLE PROPRIETORSHIP
Report all business interests,
proprietorship held by the decedent.

including

a

sole

SCHEDULE C-SB, REV-571 – FAMILY-OWNED
BUSINESS EXEMPTION
Report a claim for an exemption of business interest
pursuant to the small business exemption under Act 52 of
2013.
SCHEDULE D, REV-1737-3 – MORTGAGES & NOTES
RECEIVABLE
Report all mortgages and promissory notes owed to the
decedent.
SCHEDULE E, REV-1737-4 – MISCELLANEOUS
PERSONAL PROPERTY
Report probate property not reportable on another
schedule.
SCHEDULE F, REV-1737-5 – JOINTLY-OWNED ASSETS
Report all assets in which the decedent held an interest as
joint tenants with rights of survivorship.
SCHEDULE G, REV-1737-6 – INTER-VIVOS
TRANSFERS & MISC. NON-PROBATE PROPERTY
Report all transfers made by decedent during life, by trust
or otherwise, to the extent that they were made without
valuable and adequate consideration in money or money’s
worth at the time of the transfer.
SCHEDULE H, REV-1737-6 – FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Report funeral and burial expenses, administrative costs
and miscellaneous expenses.
SCHEDULE I, REV-1737-7 – DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Report valid debts of the decedent owed at the time of
death including mortgages and liens on real estate.
SCHEDULE J, REV-1737-7 – BENEFICIARIES
Report beneficiaries and their relationship to the decedent.
REV-1737-A

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TAXPAYER SERVICES AND ASSISTANCE

TELEPHONE SERVICES

ONLINE SERVICES
ONLINE CUSTOMER SERVICE CENTER
You can search answers to commonly asked questions by
using the department’s online customer service center at
www.revenue.pa.gov. Use the Find an Answer feature to
search the database of commonly asked questions.
If you do not find your answer in this area, you can submit
your question to a customer service representative.

TAXPAYER SERVICE AND INFORMATION CENTER
Call 717-787-8327 for Pennsylvania Inheritance tax help
during normal business hours, 8:00 a.m. to 5 p.m.
SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND/OR SPEAKING NEEDS:
1-800-447-3020 (TTY)
LANGUAGE SERVICES
Non-English-speaking taxpayers can receive assistance
from the department through an interpretation service.

OBTAIN FORMS
Pennsylvania inheritance tax forms, schedules,
instructions, brochures, and other information are available
on the department’s website at www.revenue.pa.gov.

HISTORICAL TAX RATES
Effective as of Date of Death
4/07/1826 to 4/22/1846
4/23/1846 to 7/10/1917
7/11/1917 to 5/04/1921
5/5/1921 to 12/10/1951
12/11/1951 to 12/29/1967 @ 4pm
12/29/1967 after 4pm to 6/30/1994
7/1/1994 to 12/31/1994
1/1/1995 to 6/30/2000
7/1/2000 to Present

Spouse
0%
0%
2%
2%
2%
6%
3%
0%
0%

Lineal
0%
0%
2%
2%
2%
6%
6%
6%
4.5% **

Sibling
2.5%
5%
5%
10%
15%
15%
15%
15%
12%

Collateral*
2.5%
5%
5%
10%
15%
15%
15%
15%
15%

* Until May 31, 1957, charities were considered collateral beneficiaries.
** Effective July 1, 2000, transfers from a child, age 21 or younger to a natural or adoptive parent or stepparent are
at a zero tax rate. For dates of death on or after January 1, 2020, transfers to or for the use of a child 21 or younger
from a natural parent, an adoptive parent or a stepparent of the child are at a zero tax rate.

10

REV-1737-A

RETURN TO FORM

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