Pennsylvania Form REV-1500 is the Inheritance Tax Return – Resident Decedent that the personal representative of a Pennsylvania resident who died on or after the effective date of the Inheritance and Estate Tax Act must file with the Register of Wills in the county where the decedent lived. The current edition is the REV-1500 EX+ (08-22) revision posted by the Pennsylvania Department of Revenue, and it is the form every estate uses to report assets, deductions, and the tax due under the rate schedule in 72 P.S. § 9116.
The return is due nine months after the date of death, but the estate earns a 5% discount by paying tax within three months under 72 P.S. § 9142. Pennsylvania collects roughly $1.4 billion in inheritance tax each year, and the Department of Revenue reports that more than 30% of paper REV-1500 returns come back with a notice for missing schedules, math errors, or wrong rate codes, which is why a careful walkthrough matters.
- 📋 What the REV-1500 is, who must file it, and where to send it
- 🧾 A line-by-line walkthrough of every page, schedule, and box
- 👨👩👧 Three real filed-out scenarios for a child, a sibling, and a niece
- ⏰ The 9-month deadline, the 5% prepayment discount, and the penalty math
- ⚠️ The 12 most common mistakes that trigger a Department of Revenue notice
What the Form Is and Who Must File It
The REV-1500 is the official Pennsylvania Inheritance Tax Return for a Resident Decedent, which means the decedent had a Pennsylvania domicile on the date of death. The form reports every probate and non-probate asset the decedent owned or controlled, the deductions allowed under the Inheritance and Estate Tax Act, and the inheritance tax owed at the rate that matches each beneficiary’s relationship to the decedent.
The personal representative named in the will, or the administrator appointed by the Register of Wills, files the return. If no personal representative is appointed, the transferee, joint owner, or trustee in possession of the property must file. Non-resident decedents use the REV-1737-A instead, not the REV-1500.
Pennsylvania imposes inheritance tax at four rates set by 72 P.S. § 9116: 0% on transfers to a surviving spouse or to a parent from a child age 21 or younger, 4.5% on transfers to lineal descendants and ancestors, 12% on transfers to siblings, and 15% on transfers to other heirs such as nieces, nephews, friends, and unrelated individuals. Charities and government entities are exempt. The agency that receives the return is the local Register of Wills, which forwards it to the Department of Revenue’s Inheritance Tax Division in Harrisburg.
Non-compliance carries real consequences. Tax not paid within nine months accrues interest under 72 P.S. § 9136 at the federal short-term rate plus 3%, and the estate cannot close until the Department issues a Notice of Inheritance Tax Appraisement.
Before You Start: Documents and Information You Need
Before you open the REV-1500 PDF, gather every record that proves what the decedent owned, what the estate owes, and who inherits. Missing paperwork is the single biggest reason a return sits unprocessed for months at the Inheritance Tax Division.
Use this pre-filing checklist:
- Certified death certificate — required to prove the date of death; without it, the Register of Wills will not accept the filing.
- Original will and any codicils — establishes who inherits and who serves as executor; intestate estates skip this and use Letters of Administration.
- Letters Testamentary or Letters of Administration — proves the executor’s authority and gives the file number that goes on Line 1 of page 1.
- Decedent’s Social Security number — needed for the SSN box on page 1; mismatches with SSA records trigger a hold.
- Date-of-death values for every asset — bank statements, brokerage statements, vehicle titles, and savings bonds must all be valued as of the exact date of death, not the day you discover them.
- Real estate appraisals or assessed-value printouts — Schedule A demands a fair market value; the county assessment is acceptable only if no appraisal was ordered.
- Funeral and burial bills — Schedule H deducts these in full, including the headstone, cemetery plot, and reasonable food costs for the repast.
- Outstanding debts of the decedent — credit card balances, mortgages, medical bills, and final utility bills go on Schedule H.
- Beneficiary designations — life insurance, IRAs, and 401(k)s with named beneficiaries pass outside probate but still appear on Schedule G or are excluded depending on the asset.
- Prior gift records within one year of death — gifts over $3,000 per donee in the year before death come back into the estate on Schedule G.
If even one document is missing, the schedule that depends on it goes blank, the Department issues a deficiency notice, and the nine-month clock keeps running.
Where to Get the Form and How to Access It
The official REV-1500 lives on the Pennsylvania Department of Revenue inheritance tax forms page, which posts the current EX+ revision along with every schedule (A through O) as separate downloadable PDFs. The companion REV-1501 instruction booklet explains every line and is the single most useful free resource for a pro se filer.
You can also pick up a paper REV-1500 packet at any of Pennsylvania’s 67 county Register of Wills offices. Larger counties such as Philadelphia Register of Wills and Allegheny County Register of Wills keep stacks at the counter and will hand one to any executor with a file number.
Electronic filing is now available through myPATH, the Department of Revenue’s online portal. You can file the REV-1500 and all schedules through myPATH after creating a Logon, attaching scanned supporting documents, and paying by ACH debit. Paper remains the most common channel because the Register of Wills also probates the will at the same counter, and many filers prefer to walk both filings in together.
A common misconception is that you can file a federal Form 706 instead of the REV-1500. The two are separate. A federal estate tax return is required only when the gross estate exceeds the federal exemption (currently $13.99 million for 2025 deaths under IRC § 2010), while the REV-1500 is required for nearly every Pennsylvania resident estate that owns reportable property.
Step-by-Step: How to Fill Out Form REV-1500 Line by Line
The REV-1500 has a four-page main return and fourteen lettered schedules (A through O). Work the schedules first, then carry totals to the cover pages. The walkthrough below tracks the official REV-1500 EX+ (08-22) field by field.
Page 1 Header: County Code and File Number
The top-left box asks for the county code and the Register of Wills file number. Each Pennsylvania county has a two-digit code printed in the REV-1501 instructions, and the file number is assigned by the Register when Letters are granted.
Enter the code in the first two boxes and the file number in the boxes that follow. Maria Lopez, executor of her father’s estate in Allegheny County, writes 02 in the county code box and 1234-2025 in the file number box. If you have not yet probated the will, leave the file number blank, and the Register will assign one when you file. The most common mistake here is using the wrong county code, which routes the return to the wrong audit team and delays processing by weeks. A misconception is that the file number from the federal Form 706 goes here — it does not; only the Register of Wills file number is acceptable.
Decedent’s Name, Address, and Social Security Number
This block asks for the decedent’s full legal name, last residence, and Social Security number. Enter the name in ALL CAPS, last name first, and use the address where the decedent lived on the date of death, not where they died if they died in a hospital or nursing home.
Carlos Rivera, who lived at 412 Maple Street in Bethlehem and died at St. Luke’s Hospital, gets 412 Maple Street, Bethlehem, PA 18018 on the address line. If the decedent moved between counties in the last 90 days, the residence on the date of death controls. The most common mistake is entering a P.O. Box; use the physical street address because the Department of Revenue cross-checks the address against county tax records. A misconception is that a nursing home address counts as the residence — it does not unless the decedent legally changed domicile there.
Date of Birth and Date of Death
Both dates must be entered in MM/DD/YYYY format with leading zeros. The date of death sets the valuation date for every asset on every schedule.
Janet Cole’s date of death of March 4, 2025 is written as 03/04/2025. If the death occurred in a foreign country, use the date in the local time zone as shown on the death certificate. The most common mistake is using the date the will was probated instead of the date of death; this causes every asset value on the schedules to be measured as of the wrong day, which forces a full re-do. A misconception is that the date the executor was appointed matters here — only the date of death does.
Decedent’s Occupation and Marital Status
This box asks for the decedent’s last occupation and marital status (single, married, widowed, or divorced). Use the occupation the decedent held for most of their working life, even if retired.
Aisha Brown’s father, a retired SEPTA bus driver, gets bus driver in the occupation box and widowed in the marital status box. If the decedent had multiple late-life jobs, list the longest-held one. The most common mistake is writing “retired,” which the auditor will reject because retired is not an occupation. A misconception is that marital status drives the tax rate; the relationship of each beneficiary drives the rate, not the decedent’s marital status, although a surviving spouse always enjoys the 0% rate.
Line 1: Real Estate (from Schedule A)
Line 1 receives the total fair market value of all Pennsylvania real estate the decedent owned solely or as a tenant in common, copied from Schedule A. Out-of-state real estate is not taxable in Pennsylvania and goes on a separate informational schedule.
Marcus, executor of his mother’s estate, lists the row house at 1820 Christian Street, Philadelphia, on Schedule A at $285,000 and copies $285,000 to Line 1. Use the appraised fair market value, not the assessed value, when an appraisal exists. The most common mistake is including jointly owned real estate with a spouse on Line 1; that property has its own treatment on Schedule F. A misconception is that the mortgage reduces the Line 1 value; it does not — the gross value goes on Line 1, and the mortgage is deducted on Schedule H.
Line 2: Stocks and Bonds (from Schedule B)
Line 2 carries the total from Schedule B, which lists publicly traded stocks, bonds, mutual funds, and brokerage accounts the decedent owned solely. Use the mean of the high and low trading prices on the date of death for each security, multiplied by the number of shares.
Janet’s 200 shares of Vanguard VTSAX, with a mean price of $245.10 on the date of death, list at $49,020 on Schedule B and roll into Line 2. If the date of death falls on a weekend or holiday, average the values from the trading days immediately before and after. The most common mistake is using the closing price instead of the high-low mean, which the Department’s auditors will recompute and adjust. A misconception is that retirement accounts go on Schedule B; IRAs and 401(k)s go on Schedule G or are excluded depending on the decedent’s age and the beneficiary.
Line 3: Closely Held Corporations, Partnerships, and Sole Proprietorships (from Schedule C)
Line 3 captures the date-of-death value of any non-publicly traded business interest, including LLCs, S-corps, and partnerships. You must attach a Schedule C-1 business valuation if you claim the family-owned business exemption under 72 P.S. § 9111(t).
Marcus’s mother owned 100% of Christian Street Bakery LLC, valued by a CPA at $310,000; that figure goes on Schedule C and Line 3. If the business has fewer than 50 employees and book value under $5 million, the family business exemption may zero it out. The most common mistake is using book value instead of fair market value; the auditor will demand a real valuation. A misconception is that goodwill is not taxable — it is, and a buyer would pay for it.
Line 4: Mortgages and Notes Receivable (from Schedule D)
Line 4 reports money owed to the decedent — promissory notes, private mortgages, and personal loans. Enter the unpaid principal plus accrued interest through the date of death.
Carlos held a $40,000 promissory note from his nephew, with $1,200 of accrued interest; Schedule D shows $41,200, which carries to Line 4. Forgiven loans in the will still count as assets received by the borrower-beneficiary. The most common mistake is leaving off informal family loans because no written note exists; the Department still treats them as assets if there is any documentation. A misconception is that uncollectible notes can be excluded — they can be discounted, but the discount must be supported.
Line 5: Cash, Bank Deposits, and Miscellaneous Personal Property (from Schedule E)
Line 5 totals Schedule E, which lists every solely owned bank account, certificate of deposit, money market fund, cash on hand, vehicles, jewelry, art, and household furnishings. Enter the date-of-death balance, including all accrued interest.
Aisha’s father had a PNC checking account with $4,812.45 on the date of death, a 2018 Honda Civic appraised at $11,500, and household contents valued at $3,000; Schedule E totals $19,312.45 and rolls into Line 5. Safe-deposit box contents must be inventoried in the presence of a Register of Wills representative in some counties. The most common mistake is using the next month’s statement balance instead of the actual date-of-death balance; banks issue a free date-of-death letter on request. A misconception is that “household contents” can be lumped at $1 — assets above de minimis must be itemized.
Line 6: Jointly Owned Property (from Schedule F)
Line 6 reports the taxable fraction of property the decedent held jointly with right of survivorship. Pennsylvania taxes the decedent’s fractional interest, generally 50% for two joint owners, regardless of who contributed the funds, under 61 Pa. Code § 93.121.
Janet held a Wells Fargo joint account with her sister with a $60,000 balance; Schedule F reports the taxable half at $30,000, which goes to Line 6. Joint accounts created within one year of death are fully taxable, not 50%. The most common mistake is excluding a joint account because “it passed automatically” — survivorship transfers are still taxable. A misconception is that a spouse’s joint property goes on Schedule F; spousal joint property is fully exempt and goes on Schedule F only for disclosure with no tax.
Line 7: Transfers Within One Year of Death (from Schedule G)
Line 7 captures gifts and transfers the decedent made within one year of death that exceed $3,000 per donee per year, plus retained-life-estate transfers and revocable trust assets. The first $3,000 of each gift is excluded.
Carlos gave his daughter $20,000 six months before he died; Schedule G reports $17,000 as the taxable transfer to Line 7. Annual exclusion gifts under $3,000 are fully excluded, but anything above that comes back. The most common mistake is omitting cash gifts because no 1099 was issued; the Department cross-checks bank withdrawals. A misconception is that the federal $19,000 annual gift exclusion applies; Pennsylvania uses its own $3,000 figure.
Line 8: Total Gross Estate
Line 8 is the simple sum of Lines 1 through 7. This is the gross estate before deductions.
For Marcus’s estate, Line 1 ($285,000) + Line 2 ($85,000) + Line 3 ($310,000) + Line 5 ($22,000) = $702,000 on Line 8. Always recompute the sum with a calculator, not in your head. The most common mistake is a transposition error that throws off every downstream line. A misconception is that Line 8 is the taxable estate; it is the gross estate, and deductions on Schedule H still come off.
Line 9: Funeral Expenses, Administrative Costs, and Debts (from Schedule H)
Line 9 carries the Schedule H total of allowed deductions: funeral and burial costs, the headstone, reasonable repast food, executor and attorney fees, court costs, the Register of Wills filing fee, the decedent’s debts at death, mortgages, and the final medical bills.
Aisha lists $14,500 funeral, $3,200 attorney fee, $4,800 unpaid mortgage payoff principal already deducted from Schedule A real estate, $1,800 final hospital bill, totaling $24,300 on Schedule H and Line 9. Executor commissions are capped at the Johnson Estate sliding scale that most Orphans’ Courts apply. The most common mistake is double-counting the mortgage on both Schedule A and Schedule H; deduct it only once on Schedule H. A misconception is that the cost of a celebration-of-life party is deductible — only the immediate funeral repast is.
Line 10: Charitable and Governmental Bequests (from Schedule I)
Line 10 reports bequests to qualified charities, religious organizations, and governmental bodies, which are fully exempt under 72 P.S. § 9111(c). Attach the IRS determination letter for each charity.
Janet’s will leaves $25,000 to the American Red Cross; Schedule I shows $25,000 and Line 10 carries the same. Bequests to foreign charities are not automatically exempt; only US-recognized 501(c)(3) organizations qualify. The most common mistake is claiming the exemption without attaching the determination letter, which causes the auditor to deny it. A misconception is that informal “GoFundMe” gifts qualify — they do not unless the recipient is a registered charity.
Line 11: Net Value of Estate
Line 11 = Line 8 minus Lines 9 and 10. This is the net taxable value before applying the rate schedule.
Marcus’s net estate equals $702,000 − $24,300 − $0 = $677,700 on Line 11. If Line 11 is negative, enter zero. The most common mistake is forgetting to subtract Line 10. A misconception is that the result is the tax — it is the taxable base; you still apply the rates next.
Line 12: Total Tax (from Schedule O / Beneficiary Schedule)
Line 12 is the inheritance tax computed by applying each beneficiary’s rate to that beneficiary’s share. The rates are 0% for spouse and parents of minors, 4.5% for lineal heirs, 12% for siblings, and 15% for everyone else, set by 72 P.S. § 9116.
Marcus’s mother left everything to him as her only child; $677,700 × 4.5% = $30,496.50 on Line 12. When beneficiaries inherit at different rates, allocate the deductions proportionally. The most common mistake is applying the wrong rate to a step-child; stepchildren are lineal at 4.5%, not collateral at 15%. A misconception is that adopted children pay a higher rate — they pay 4.5% just like biological children.
Line 13: Prior Payments and 5% Discount
Line 13 records any tax already paid within three months of death and the 5% discount allowed under 72 P.S. § 9142. Multiply the prepayment by 5/95 to compute the discount, capped at 5% of total tax.
Marcus prepaid $25,000 within three months; the discount equals $25,000 × 5/95 = $1,315.79. The discount is lost forever if you miss the three-month window. The most common mistake is paying after the 90-day mark and still claiming the discount; the cashier’s date stamp controls. A misconception is that the 5% applies to the whole tax automatically — only to the portion paid early.
Line 14: Net Tax Due or Refund
Line 14 = Line 12 minus Line 13. A positive number is the balance due; a negative number is a refund.
Marcus owes $30,496.50 − $25,000 − $1,315.79 = $4,180.71 on Line 14. Pay by check made out to “Register of Wills, Agent.” The most common mistake is making the check payable to the PA Department of Revenue, which the Register cannot accept. A misconception is that a partial payment stops interest accrual on the unpaid balance — it does not.
Signature, Date, and Preparer Block
Every executor, administrator, or transferee must sign and date the return under penalty of perjury. A paid preparer must also sign, list a PTIN, and provide a phone number.
Maria signs as executor on 09/15/2025 and dates the line accordingly. Co-executors must both sign. The most common mistake is leaving the preparer block blank when an attorney prepared the return; the Department will request a corrected signature page. A misconception is that an electronic signature suffices on a paper return — only a wet signature in blue ink is accepted.
Three Filled-Out Examples Using Real Scenarios
Below are three full walk-throughs that show what each filer enters across the cover page and major schedules.
Scenario 1 — Marcus, an Adult Child Inheriting a House and Bakery (4.5% Lineal Rate)
| Form Section | What Marcus Enters |
|---|---|
| County Code / File Number | 51 / 0987-2025 (Philadelphia) |
| Decedent Name | RIVERA, ELENA |
| Date of Death | 02/14/2025 |
| Line 1 — Real Estate (Schedule A) | $285,000 (1820 Christian Street row house) |
| Line 2 — Stocks/Bonds (Schedule B) | $85,000 (Vanguard brokerage account) |
| Line 3 — Closely Held Business (Schedule C) | $310,000 (Christian Street Bakery LLC) |
| Line 5 — Cash and Personal Property (Schedule E) | $22,000 (PNC checking + 2019 Toyota) |
| Line 9 — Schedule H Deductions | $24,300 (funeral, attorney, debts) |
| Line 11 — Net Estate | $677,700 |
| Line 12 — Tax at 4.5% | $30,496.50 |
Scenario 2 — Janet, a Sibling Inheriting a Brokerage Account (12% Sibling Rate)
| Form Section | What Janet Enters |
|---|---|
| County Code / File Number | 02 / 1450-2025 (Allegheny) |
| Decedent Name | COLE, ROBERT |
| Date of Death | 03/04/2025 |
| Line 2 — Stocks/Bonds (Schedule B) | $310,000 (Fidelity taxable account) |
| Line 5 — Cash and Personal Property (Schedule E) | $45,000 (savings + vehicle) |
| Line 6 — Jointly Owned (Schedule F) | $30,000 (half of joint money market) |
| Line 9 — Schedule H Deductions | $18,400 (funeral and final bills) |
| Line 10 — Charitable (Schedule I) | $25,000 (American Red Cross) |
| Line 11 — Net Estate | $341,600 |
| Line 12 — Tax at 12% | $40,992 |
Scenario 3 — Aisha, a Niece Inheriting Cash from an Aunt (15% Collateral Rate)
| Form Section | What Aisha Enters |
|---|---|
| County Code / File Number | 48 / 0312-2025 (Northampton) |
| Decedent Name | BROWN, DELORES |
| Date of Death | 01/20/2025 |
| Line 1 — Real Estate (Schedule A) | $0 (no real estate) |
| Line 2 — Stocks/Bonds (Schedule B) | $60,000 |
| Line 5 — Cash and Personal Property (Schedule E) | $95,000 (CDs + Honda Civic + contents) |
| Line 7 — Transfers Within 1 Year (Schedule G) | $17,000 (gift over $3,000 exclusion) |
| Line 9 — Schedule H Deductions | $14,800 |
| Line 11 — Net Estate | $157,200 |
| Line 12 — Tax at 15% | $23,580 |
How to File the Completed Form
Pennsylvania accepts the REV-1500 through three channels: in person at the Register of Wills, by mail to the Register, or electronically through myPATH. The Register is the only initial filing point; the Department of Revenue does not accept the return directly until myPATH routes it.
By mail or in person, send two complete copies of the REV-1500 with all schedules and a check payable to Register of Wills, Agent to the Register in the decedent’s home county. For example, the Philadelphia Register of Wills sits at 415 Arch Street, Room 230, Philadelphia, PA 19106. Allegheny County’s office is at the City-County Building, 414 Grant Street, Pittsburgh, PA 15219. The filing fee is set by each county and typically runs $25 to $90, payable by check, money order, or credit card. Expect 6 to 9 months of processing before a Notice of Inheritance Tax Appraisement arrives.
By myPATH, log in, choose Inheritance Tax, upload the completed return and PDFs of every schedule and supporting document, and pay by ACH debit. myPATH issues a confirmation number that you should save as proof of filing. Processing through myPATH typically runs 3 to 6 months, faster than paper.
Keep proof of filing in every channel. For paper, ask the Register to date-stamp your retained copy. For myPATH, screenshot the confirmation page. Without proof, you cannot defend against a later “non-filed” notice from the Department of Revenue.
What Happens After You File
Once the Register receives the return, it forwards a copy to the Department of Revenue’s Inheritance Tax Division in Harrisburg. An auditor reviews every schedule, recomputes the tax, and either accepts the return as filed or issues a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax.
If you agree with the Notice, the case closes and the executor can finalize distributions. If you disagree, you have 60 days under 72 P.S. § 9186 to file a REV-65 Notice of Appeal with the Board of Appeals. Beyond the Board, the next step is the Board of Finance and Revenue and then the Commonwealth Court.
The Department also issues an inheritance tax safe-deposit box waiver and stock transfer waivers that banks and transfer agents need before releasing assets. Without a waiver, the bank legally cannot release the funds, even after probate closes.
Interest on unpaid tax accrues from the nine-month due date at the federal short-term rate plus 3%, and the executor can be held personally liable under 72 P.S. § 9145 for distributing assets before the tax is paid.
Mistakes to Avoid When Filling Out the Form
The Department of Revenue’s most-cited REV-1500 errors come up over and over. Each one below has a one-line description and the resulting consequence.
- Wrong county code on page 1 — routes the return to the wrong audit team and adds 30+ days of delay.
- Using assessed value instead of fair market value on Schedule A — triggers an upward valuation adjustment and additional tax.
- Closing-price stock values on Schedule B — auditors recompute using the high-low mean and assess the difference.
- Omitting joint accounts on Schedule F — banks report joint balances directly to the Department, exposing the omission.
- Listing 100% of a spousal joint asset as taxable — overpays tax that is not actually due; refund requires a REV-1313.
- Skipping the Schedule G look-back for gifts within one year — auditors pull bank statements and add the gifts back with interest.
- Double-deducting the mortgage on Schedule A and Schedule H — produces a deficiency notice and back interest.
- Forgetting the $3,000 annual exclusion on Schedule G — overpays tax on every reported gift.
- Missing the 90-day window for the 5% discount — permanently loses thousands of dollars.
- Wrong tax rate for stepchildren or adopted children — applying 15% instead of 4.5% overpays significantly.
- Check made out to “PA Department of Revenue” — the Register rejects it; the filing date does not stop until a valid check arrives.
- No certified death certificate attached — the Register refuses the filing entirely.
Do’s and Don’ts
The right habits make the difference between a 3-month process and a 12-month one.
- Do order at least five certified death certificates because banks, brokers, the Register, and the IRS each want their own.
- Do request a date-of-death letter from every bank and broker because it locks in the Schedule B and Schedule E values.
- Do prepay the inheritance tax within 90 days because the 5% discount is real money.
- Do keep a paid invoice file for every Schedule H deduction because the auditor may request proof.
- Do sign in blue ink so the Register can tell the original from a photocopy.
- Do file the return with the Register before distributing major assets so you preserve the executor’s protection.
- Don’t mix probate and non-probate assets on the same schedule; each schedule has a defined scope.
- Don’t estimate values when an actual statement is available; estimates invite audits.
- Don’t ignore foreign accounts the decedent owned; FBAR rules and Pennsylvania reporting both apply.
- Don’t distribute the residue of the estate before the Notice of Appraisement arrives; you become personally liable.
- Don’t forget to file a REV-1502 schedule supplement when a late asset surfaces.
- Don’t rely on the previous-year edition of the form; always download the current revision from the Department of Revenue forms page.
Pros and Cons of Filing on Your Own vs. With Help
Pro se filing saves money but exposes the executor to risk; using a probate attorney or CPA costs more but tightens the result.
Pros of filing pro se
- Saves the 3% to 5% attorney commission on the gross estate that many firms charge.
- Forces the executor to learn the estate’s full asset picture firsthand.
- Works well for simple estates with one beneficiary at a single rate.
- Keeps the timeline under the executor’s direct control.
- Avoids attorney back-and-forth that can stretch the timeline by months.
Cons of filing pro se
- Easy to miss the 5% discount by misjudging the 90-day window.
- High odds of a Schedule G or Schedule F omission.
- Personal liability for any underpayment under 72 P.S. § 9145.
- No professional to negotiate the Notice of Appraisement if assets are challenged.
- Time cost — most pro se executors spend 40 to 80 hours on the return.
Form REV-1500 vs. Form REV-1737-A
Filers often confuse the resident and non-resident returns; here is how they line up.
| Feature | REV-1500 / REV-1737-A |
|---|---|
| Decedent’s domicile | REV-1500: Pennsylvania resident; REV-1737-A: non-resident with PA-situs property |
| Property reported | REV-1500: worldwide assets; REV-1737-A: only PA real and tangible personal property |
| Filing office | Both file with the Register of Wills in the relevant county |
| Schedules | REV-1500: A through O; REV-1737-A: a parallel A through G set |
| 5% discount | Available on both within 90 days of death |
FAQs
Do I have to file a REV-1500 if the decedent’s only beneficiary is a surviving spouse?
Yes. A return is still required even though the spouse pays at the 0% rate, because the Department needs the appraisement on file to release waivers for bank and brokerage transfers.
Is the 9-month deadline ever extended?
Yes. The Department grants a filing extension on request, but the tax payment deadline is not extended, so interest still accrues from month nine on any unpaid balance.
Do I write the maiden name or married name in the decedent’s name box?
Yes, use the legal name on the death certificate, then add the maiden name in parentheses if assets are titled under it, so the auditor can match brokerage records.
Does life insurance go on the REV-1500?
No. Life insurance proceeds payable to a named beneficiary are exempt from Pennsylvania inheritance tax under 72 P.S. § 9111(d) and do not appear on any schedule.
What rate applies to a stepchild on Line 12?
Yes, stepchildren are treated as lineal descendants and pay the 4.5% rate, the same as biological and adopted children, even when the stepparent never legally adopted them.
Do retirement accounts go on Schedule B or Schedule G?
No, they do not go on Schedule B; IRAs and 401(k)s appear on Schedule G if the decedent was under 59½, and they are fully exempt if the decedent was over 59½ and the account was qualified.
Can I claim the 5% discount on tax I paid 100 days after death?
No. The discount is forfeited the moment day 91 passes, regardless of how close to the 90-day mark you came.
Does jointly owned real estate with a non-spouse get listed on Schedule A or Schedule F?
Yes, it goes on Schedule F because survivorship property is reported separately, with only the decedent’s fractional interest taxed.
Do I need to file if the gross estate is under $25,000?
Yes, the de minimis threshold does not apply if the decedent owned any real estate; the only true skip is when the entire estate is exempt or below the deduction floor.
Are out-of-state real estate values reported on Schedule A?
No. Pennsylvania does not tax real property located in another state, but it must still be disclosed on a separate informational schedule for the rate computation.
Does the federal estate tax exemption apply on the REV-1500?
No. Pennsylvania has its own rate and exemption rules; the federal $13.99 million exemption under IRC § 2010 has no effect on Pennsylvania inheritance tax.
Can I e-file the REV-1500 through myPATH if probate has not started?
No, you need a Register of Wills file number first, which is assigned only after probate begins, so probate must precede the inheritance tax filing in every channel.
Do funeral flowers count as a deductible Schedule H expense?
Yes, reasonable flower costs for the funeral itself are deductible under the funeral-expense category in 61 Pa. Code § 93.131.
Are executor commissions taxable income to the executor?
Yes, they are ordinary income to the executor on the federal Form 1040, but they are still deductible by the estate on Schedule H of the REV-1500.
Related reading
- How to Fill Out Pennsylvania Form REV-1502 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1510 (w/Examples) + FAQs
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