Pennsylvania Schedule J - Beneficiaries (Instructions)

Schedule J - Beneficiaries (Instructions)
Instructions for REV-1513 Schedule J - Beneficiaries
Instructions for REV-1513 Schedule J

Beneficiaries

REV-1513 EX (02-15)

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use REV-1513 Schedule J to report all
beneficiaries and their relationship to
the decedent.

FORM INSTRUCTIONS
Estate of
Enter the complete name of the estate
as shown on REV-1500, Pennsylvania
Inheritance Tax Return.

File Number
Enter the file number of the estate assigned by the Register of Wills as
shown on REV-1500, Pennsylvania Inheritance Tax Return.

GENERAL INSTRUCTIONS
Description

a trust as defined by Section 9113(a),
the name, address and the relationship
to the decedent of each potential remainder trust beneficiary must be listed.
II. Non-Taxable Distributions
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 is not
being made. Do not list assets, which
pass outright to the surviving spouse as
specific bequests or transfers.
IMPORTANT: Do not report
amounts calculated as a life estate for the surviving spouse, specific bequests to the spouse, and amounts that
the spouse is the beneficiary on Part II
of this schedule. Those amounts would
be placed in Part I of this schedule.

I. Taxable Distributions. List the
name, address and the relationship to
the decedent of each beneficiary.

NOTE: You must fill out
REV-1649, Schedule O if there is
a sole use spousal trust.

The amount or share that each beneficiary is entitled to receive must be
listed. If assets pass under the terms of

B. Charitable and Governmental Distributions. List all bequests specifically
contained in the decedent’s will or trust

www.revenue.pa.gov

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). If
the institution is not listed in the Cumulative List of Organizations, Publication
78, Internal Revenue Service, submit a
copy of the federal exemption.
IMPORTANT: Bequests must be
specifically contained in the will
or trust instrument in order to qualify as
a charitable bequest.
When there are no qualified beneficiaries to receive the net proceeds of the
estate by will or by intestate share, the
Commonwealth of Pennsylvania is the
statutory heir under Section 2106 of the
Probate, Estate & Fiduciaries Code. In
such cases, indicate “Commonwealth
of PA, Statutory Heir” in Section II, Part
B., Charitable and Governmental Distributions, along with the amount which
will be distributed.

Total of Part II
Enter total non-taxable distributions on
Line 13, Page 2 of REV-1500.

REV-1513

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