If you are settling a loved one's estate in Pennsylvania, one filing you cannot skip is the inheritance tax return — Form REV-1500. It is how the estate reports what the decedent owned and calculates the Pennsylvania inheritance tax due. Here is a plain-English walk-through of what it is, who files it, when, and how.
Want the number first? Estimate the tax in under a minute with our free PA Inheritance Tax Calculator, then use this guide to actually file.
What Is the REV-1500?
The REV-1500 is the official Pennsylvania Inheritance Tax Return for a Resident Decedent. Every estate of a Pennsylvania resident with taxable assets uses it to list the estate's property, claim allowable deductions, apply the correct tax rates, and report the tax owed.
If the person who died was a nonresident who owned Pennsylvania real estate or tangible personal property, a different return applies — the REV-1737A — but for most local estates, the REV-1500 is the form.
Who Files It — and Who Pays
The personal representative files the return: the executor if there is a will, or the administrator if there is not. If no personal representative is ever appointed (which can happen when assets pass outside probate), then the people who receive the property are responsible for filing and paying.
Practically, the executor gathers the information, an attorney or accountant usually prepares the return, and the tax is paid from estate funds before distributions are made.
The Deadline — and the 5% Discount
- The return and payment are due within nine months of the date of death.
- Pay within three months and you earn a 5% discount on the tax paid.
Because the full return can take months to complete, many executors make a prepayment toward the expected tax within that three-month window to lock in the discount, then reconcile when the final return is filed. On a $22,500 tax bill, the discount is over $1,100 — real money for doing nothing but paying early.
Miss the nine-month deadline and the estate owes interest and penalties, so calendar it from day one.
Where You File
You file the REV-1500 in duplicate and pay the tax with the Register of Wills in the county where the decedent lived — the Register serves as agent for the Pennsylvania Department of Revenue. For our clients, that is often the Westmoreland County Register of Wills in Greensburg, or the Allegheny County office in Pittsburgh.
After filing, the Department of Revenue reviews the return and issues an assessment. If you disagree with it, there is a process to request a review or appeal.
What Goes on the Return: The Schedules
The REV-1500 is organized into schedules, each covering a type of asset or deduction. At a high level:
- Assets: real estate, stocks and bonds, closely held business interests, bank accounts and cash, notes and mortgages receivable, jointly owned property, and certain lifetime transfers (including gifts made within one year of death).
- Deductions: funeral expenses, attorney and personal-representative fees, the decedent's debts, unpaid taxes, and mortgage or lien balances. These reduce the taxable estate — so careful, complete deductions directly lower the tax.
Two points that surprise families:
- Retirement accounts (IRAs, 401(k)s) are taxable, even though they pass by beneficiary designation.
- Life insurance paid to a named beneficiary is exempt and is not taxed on the return.
The Rates Applied on the Return
The tax rate depends on who inherits, not the size of the estate:
- 0% — surviving spouse (and a parent inheriting from a child under 21)
- 4.5% — children, grandchildren, and other lineal heirs
- 12% — siblings
- 15% — everyone else
For the full picture of how these rates work and how to reduce them, see our guide to Pennsylvania inheritance tax.
Common REV-1500 Mistakes
- Missing the 3-month discount window by waiting to pay until the return is finished.
- Omitting deductions — every legitimate expense you leave off increases the tax.
- Forgetting taxable non-probate assets like jointly held accounts or gifts made within a year of death.
- Distributing to beneficiaries before the tax is paid — the personal representative can be held personally liable.
Get It Filed Right
The REV-1500 rewards accuracy and punctuality — the discount, the deductions, and avoiding penalties all turn on getting it right and on time. At Ament Law Group, we prepare and file Pennsylvania inheritance tax returns as part of our probate and estate administration work, with fees agreed up front.
Call (724) 733-3500 or schedule a free consultation.
Related resources:
- PA Inheritance Tax Calculator
- Understanding Pennsylvania Inheritance Tax
- Key Deadlines for Executors in Pennsylvania
- What to Expect as an Executor of a PA Estate
- Probate Administration Services
Ready to Protect Your Family?
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