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10 mar 2003 · If you are filing a return for a deceased individual, you will need to to select the correct filing status for the taxpayer, see the PA Personal Income Tax Guide . Then you will need to complete the deceased indicator on the PA-40 return and make proper notation for either taxpayer, spouse or both.
If the return cannot be filed within nine months from the decedent’s date of death, an extension to file may be requested from the Department of Revenue. Provide the decedent’s name, county file number (if known), date of death, Social Security number and the reason for an exten-sion.
Make an Inheritance Tax Payment PA Resident Decedent. Inheritance Tax payments need to be directed to the Register of Wills for the county in which the decedent resided. These payments are due upon the date of death and become delinquent after nine months.
Inheritance tax payments are due upon the death of the decedent and become delinquent nine months after the individual's death. If inheritance tax is paid within three months of the decedent's death, a 5 percent discount is allowed.
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 deter-mined by subtracting from the value of the gross estate the amount of ap-proved deductions.
The instructions to Form PA-40 for 2023 (but not the PA-41, for some reason) includes a list of income not taxable, and included in the list is “Inheritances, death benefits, and income in respect of a decedent (IRD) as defined for federal income tax purposes.”.
Visit the Register of Wills Office at the county courthouse of the deceased; your local county courthouse, if you are a Pennsylvania resident; or call 1- 800-362-2050 to order REV- 1500 forms...
