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Tag Archives: Inheritance Tax

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Filing of Inheritance Tax Return Is Mandatory for Small Estate Petition

Small estate petition dismissed for failure to include a statement that the Pennsylvania inheritance tax return had been filed and the tax paid and failure to include a copy of a notice of appraisement, as required by Pa.R.O.C.P. 5.50(b)(5) and … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Small estate

New Inheritance Tax Exemption for Military Deaths

Section 15.1 of the Act of July 8, 2022, No. 53 (HB 1342), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. §9111(u)) that exempts from inheritance tax the transfer of personal property resulting from … Continue reading →

Posted in News, Statutes | Tagged Inheritance Tax

Notice of Inheritance Tax on Joint and TOD Accounts

Posted on April 29, 2022 by Daniel EvansApril 29, 2022

Reports are circulating that the Pa. Dept. of Revenue has told Registers of Wills that it will no longer be issuing Forms REV-1543 to the surviving owners of joint bank accounts or the beneficiaries of “in trust for” or “pay … Continue reading →

Posted in News | Tagged Inheritance Tax, Joint accounts

Settlement with Widow Not Allowed Spousal Inheritance Tax Rate

Decedent failed to maintain a life insurance policy required by an antenuptial agreement with his widow, but the amount paid by the estate for the benefit of the widow under a negotiated settlement agreement did not qualify for the 0% … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Marital agreements

Checking Status of Inheritance Tax Returns

Posted on March 25, 2021 by Daniel EvansMarch 25, 2021

There is now a page on the Department of Revenue website (https://mypath.pa.gov/_/#19) where you can find the status of an inheritance tax return that has been filed, based on the decedent’s social security number and last name. There seem to … Continue reading →

Posted in News, Tips | Tagged Inheritance Tax, Inheritance tax appraisement

No Jurisdiction to Determine Inheritance Tax Lien Priority

The court did not have jurisdiction to determine the priority of a purchase money mortgage over a later inheritance tax lien when the mortgage holder failed to exhaust the administrative remedies found in § 2186 of the Inheritance and Estate … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Mortgage lien, Tax liens

Department of Revenue Resumes Processing of Inheritance Tax Returns

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

The following message was sent to the Pennsylvania Bar Association on or about 6/29/2020 by Lora A. Kulick, Senior Counsel in the Office of Chief Counsel of the Department of Revenue: “The department recently received inquiries regarding whether it was … Continue reading →

Posted in News | Tagged Inheritance Tax, Inheritance tax appraisement

Economic Impact Payments for Decedents

Posted on May 4, 2020 by Daniel EvansJuly 5, 2020

[5/6/2020 Update: The IRS has updated its “Economic Impact Payment Information Center” FAQ to include the following new Q10: “Q10. Does someone who has died qualify for the Payment? (added May 6, 2020)“A10. No. A Payment made to someone who died...

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Posted in Articles | Tagged Federal income tax, Inheritance Tax

Filing Inheritance Tax Returns during the Pandemic

Posted on March 19, 2020 by Daniel EvansMarch 19, 2020

The Pa. Department of Revenue recently posted the following on its website: “Due to the recent closing of commonwealth and county office buildings to help prevent the spread of COVID-19, the Department of Revenue is aware that taxpayers have been … Continue reading →

Posted in News | Tagged Inheritance Tax

Person Suffering from Dementia cannot Change Domicile

A ninety year old woman suffering from dementia was unable to change her domicile, so her estate was not subject to inheritance tax even though her son had moved her from New York to an assisted living facility in Pennsylvania … Continue reading →

Posted in Rulings | Tagged Domicile, Inheritance Tax

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