Pennsylvania Inheritance Tax Forms & Deadlines
Last updated: 24 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Pennsylvania Inheritance Tax — Forms & Deadlines
One-stop page for Pennsylvania inheritance tax filing: who must file, where to file, which forms you need (REV-1500 series), due dates, extensions, early-payment discount, payment and penalties, plus practical checklists. PA imposes an inheritance tax (rate depends on beneficiary class), not a modern state estate tax.
Who must file & where?
Core forms & where to get them
Pennsylvania forms (REV-1500 series)
- REV-1500 — Pennsylvania Inheritance Tax Return (with schedules & instructions).
- Schedules — asset classes (real estate, securities, bank accts, tangible property, closely-held business interests, etc.).
- Family farm / family-owned business — related schedules/affidavits if claiming relief.
- Extension request — county/DOR process (attach to filing when granted).
- Power of Attorney / Representative authorization (optional, DOR form).
Use the most recent versions published by the PA Department of Revenue and your county Register of Wills.
Attachments commonly required
- Death certificate; Letters Testamentary/Administration; will/trust instruments.
- Deeds/assessments for PA real estate; appraisals for real property & significant tangibles.
- Account statements for financial assets; valuation support for closely-held entities.
- Proof of payments (funeral/administration expenses) and court orders authorizing fees/commissions.
Keep schedules consistent with the estate inventory filed in Orphans’ Court.
Deadlines, extensions & discounts
| Item | When due | Where | Notes |
|---|---|---|---|
| PA inheritance tax return (REV-1500) | 9 months after date of death | County Register of Wills | Payment of any tax due is also expected; interest/penalties accrue after the due date. |
| Early payment discount | Within 3 months of death | Register of Wills / DOR | 5% discount on tax paid within three months (apply even if the return will follow later). |
| Extension to file | Request before the 9-month due date | Register of Wills / DOR | Extensions grant more time to file, not to pay; consider a protective/estimated payment to limit interest. |
| Installments / deferred payments | By request/approval | DOR | Limited relief may be available (interest applies). Coordinate with probate cash-flow and asset sales. |
How to pay & avoid avoidable charges
Payment methods
- Pay the county Register of Wills (check/money order) or via DOR options if available.
- Claim the 3-month 5% discount by remitting early; include decedent details and county file number if assigned.
- Track all payments; attach receipts to the return and keep proofs for closing the estate.
Penalties & interest
- Interest accrues on unpaid tax after the 9-month due date.
- Penalties may apply for late filing or late payment (separate from interest).
- Avoid avoidable charges by making an estimated payment if values/appraisals are pending.
Practical checklists
Before filing
- Confirm domicile and the correct county Register of Wills.
- Collect deeds, appraisals, and beneficiary relationship data (rates depend on class).
- Calendar the 3-month discount and the 9-month return deadline.
- Decide whether to make an early/estimated payment to secure the discount or limit interest.
When filing
- Use the current REV-1500 and applicable schedules; sign as PR/Executor.
- Attach authority documents, valuations, and proof of deductible expenses.
- Allocate deductions consistently across beneficiary classes when required.
- Retain stamped copies and payment receipts for estate accounting and distribution.
FAQs
When is the Pennsylvania inheritance tax return due?
Nine months after the date of death. A filing extension may be requested, but it does not extend time to pay.
Is there a discount for paying early?
Yes. Pennsylvania allows a 5% discount on tax paid within 3 months of death. You may pay early even if the return will be filed later.
Where do I file the return?
With the Register of Wills in the county of the decedent’s residence (or, for nonresidents, in the county where PA property is located).
What forms are used?
REV-1500 (Inheritance Tax Return) plus applicable schedules. Include required attachments (death certificate, authority, appraisals, statements, etc.).
References
- Pennsylvania Inheritance and Estate Tax Act (72 P.S.) — framework, rates, exemptions, deductions, situs.
- PA Department of Revenue — Inheritance Tax Return REV-1500 series (forms, instructions, schedules).
- County Registers of Wills — local filing procedures, addresses, payment acceptance.
- Orphans’ Court practice — probate steps impacting deductions, approvals, and timing.