Pennsylvania Form REV-1502 is the Schedule A – Real Estate schedule that every personal representative, executor, or administrator must attach to the PA Inheritance Tax Return REV-1500 when the decedent owned any real property located in Pennsylvania at the time of death. The schedule lists each parcel, its adjusted value at the date of death, and the legal basis for that value, and it is the single most reviewed schedule by the Pennsylvania Department of Revenue Inheritance Tax Division.
Getting Schedule A right matters because real estate is usually the largest taxable asset in a Pennsylvania estate, and a mistake on this single page can swing the tax bill by thousands of dollars under 72 P.S. § 9121. The Department of Revenue reports that real estate appears on roughly 72% of all REV-1500 filings, and Schedule A is the most frequently corrected schedule during departmental review, with valuation disputes driving most assessments.
Here is what you will learn in this guide:
- 📋 What REV-1502 is, who must file it, and which decedents need it
- 🏠 How to value each parcel and which adjustments to apply line by line
- 🧾 How to fill in every box on the schedule with named, real examples
- ⚖️ How the family farm and family-owned business exemptions interact with Schedule A
- ⏰ Filing deadlines, the 5% discount window, and how to avoid the most common rejections
What Form REV-1502 Is and Who Must File It
Form REV-1502 is the official Schedule A – Real Estate attachment to the Pennsylvania Inheritance Tax Return. The current revision is REV-1502 EX (08-22), and you should always confirm the revision date printed in the lower-left corner of the form before filing to make sure you have the latest version. The schedule asks the filer to itemize every parcel of Pennsylvania real estate the decedent owned outright or as a tenant in common, along with the adjusted value of each parcel as of the date of death.
The personal representative named in the will or appointed by the Register of Wills must file Schedule A whenever the decedent owned a fee simple interest, a remainder interest, a life estate, or a fractional tenant-in-common interest in PA real property. Surviving spouses, children, parents, siblings, and unrelated beneficiaries can each face very different tax rates under 72 P.S. § 9116, so the schedule must capture both the value and the eventual beneficiary class.
If the decedent was a non-resident of Pennsylvania but owned real estate in the Commonwealth, the executor still files Schedule A with the REV-1737-A non-resident return instead of REV-1500. Jointly owned real estate held with right of survivorship is not reported on REV-1502; it belongs on REV-1509 Schedule F. Confusing those two schedules is one of the most common filing errors the Department flags during desk review.
Before You Start: Documents and Information You Need
Before opening the schedule, gather every document that proves ownership, value, and legal description of each parcel. A complete file makes line-by-line entry fast, and it is also what the Department of Revenue will ask for if it audits the return under 61 Pa. Code § 93.121.
Use this pre-filing checklist and pull each item before you start typing:
- Recorded deed for each parcel, because the legal description, book/page, and parcel number all flow directly onto Schedule A
- Most recent county tax assessment notice, since the Common Level Ratio (CLR) applies to the assessed value to derive fair market value when no appraisal exists
- A licensed real estate appraisal dated within six months of the date of death, because Department of Revenue auditors give appraisals far more weight than CLR-adjusted assessments
- The decedent’s date of death and Social Security number, because both anchor every schedule to the master REV-1500
- The exact ownership form (sole, tenants in common, life estate, remainder), because the fractional share controls the reportable value
- Mortgage payoff statement and any equity-line balance as of the date of death, because liens go on REV-1512 Schedule I — not on Schedule A
- Clean & Green enrollment paperwork under Act 319 if any parcel is farmland, because preferential assessment changes the valuation rules
- Family farm or family-owned business exemption documentation under 72 P.S. § 9111(s) and § 9111(s.1), because qualifying parcels are reported but excluded from tax
Missing any one of these items will not stop you from filing, but it will likely trigger a request for additional information, which extends processing by several weeks and can cost the estate the 5% early-payment discount.
Where to Get the Form and How to Access It
The official PDF of REV-1502 Schedule A lives on the Department of Revenue’s forms library, and you should always download a fresh copy rather than reusing an older PDF, because the Department updates field labels and instructions periodically. The companion REV-1501 Instructions booklet walks through every schedule, and you should keep it open while drafting.
You can also obtain a paper copy at any county Register of Wills office, or by calling the Department of Revenue’s forms line at 1-800-362-2050. The Department’s myPATH portal allows electronic filing for many tax types, but as of the 2022 revision, inheritance tax returns are still filed in paper form with the Register of Wills in the decedent’s county of domicile.
If the decedent lived in Philadelphia County, the return goes to the Philadelphia Register of Wills. If the decedent lived in Allegheny County, the return goes to the Allegheny County Register of Wills. Smaller counties follow the same model with the Register’s office located in the county courthouse, and most accept walk-in filings, mailed filings, and filings delivered by courier.
Step-by-Step: How to Fill Out REV-1502 Schedule A Line by Line
REV-1502 is a single-page schedule with a header section identifying the estate, a multi-row body listing each parcel, and a total line at the bottom. Each parcel row asks for an item number, a description, and an adjusted value at the date of death. We will walk through every field as it appears on the REV-1502 EX (08-22) version of the form.
Estate of (Decedent’s Full Legal Name)
The “Estate of” field at the top of the schedule asks for the decedent’s full legal name exactly as it appears on the REV-1500 cover page. Write the name in all capital letters, last name first, then first name, then middle name, with no nicknames or aliases.
For example, Maria Elena Lopez would be entered as LOPEZ, MARIA ELENA. If the decedent went by a different name on a deed than on the death certificate, you still use the death certificate name here and disclose the deed name in the parcel description below.
The most common edge case is a decedent whose deed reads only a maiden name. In that situation, enter the legal name from the death certificate and add the parenthetical (formerly known as JANE MARIE SMITH) so the Department can match the deed.
The common mistake on this field is using initials instead of the full middle name, and the consequence is that the schedule will not match the REV-1500 cover and the entire return may be returned unfiled. A misconception filers carry is that the schedule “stands alone” — it does not, and any mismatch with the cover page is grounds for rejection by the Register of Wills.
File Number
The File Number is the docket or estate file number assigned by the Register of Wills when letters testamentary or letters of administration were issued. It usually appears as a year and sequence number, such as 2026-00214.
Copy the number exactly from your Short Certificate or the front of the Register’s file folder. Do not invent a number; if letters have not yet been granted, leave the field blank and the Register will stamp it in at filing.
The most common edge case is an estate opened in one county where the decedent owned real estate in another. The file number always reflects the county of domicile, not the county where the real estate sits, because PA inheritance tax is administered through the domicile county under 20 Pa.C.S. § 711.
A common mistake is entering the decedent’s Social Security number here instead of the file number, and the consequence is a privacy breach plus a returned filing. The misconception is that any number identifying the estate works — only the Register’s docket number is correct.
Decedent’s Social Security Number
The decedent’s Social Security number anchors the schedule to federal and state tax records. Write it in the standard XXX-XX-XXXX format.
For example, Maria Elena Lopez enters 123-45-6789. The number must match what was entered on the REV-1500, and it must match the Social Security Administration’s records, because the Department of Revenue cross-checks names against SSA files.
The edge case here is a decedent who never had a Social Security number — common for elderly immigrants. In that case, enter NONE and attach a brief statement explaining the absence, and the Department will accept the return if the rest of the identification is complete.
The common mistake is transposing two digits, and the consequence is that the schedule will be detached from the master return during processing. The misconception is that the executor’s Social Security number goes here — it does not; only the decedent’s number is correct.
Item Number Column
The Item Number column on the left side of the body asks for sequential numbering of each parcel, starting at 1. Every separate parcel gets its own number, even when two parcels sit side by side and share a driveway.
For example, Carlos Rivera lists his late mother’s home as Item 1 and her vacant lot two blocks away as Item 2. Numbers continue sequentially across continuation sheets if the estate has more than four parcels.
The edge case is a single deed that conveys multiple tax parcels. Each tax parcel still gets its own item number, because the county assesses and taxes them separately and the Department of Revenue follows the county’s parcel structure.
A common mistake is reusing the same item number for a parcel and its improvements (house and lot), and the consequence is double-counting or under-counting on the totals line. The misconception is that “Item 1” means “first deed” — it actually means “first parcel,” which is not the same thing.
Description Column
The Description column is the largest field on the schedule and asks for the full identifying details of each parcel: street address, municipality, county, tax parcel number, deed book and page, and the form of ownership. Write the description in the order printed on the form’s example row.
For example, Carlos Rivera writes Single-family residence, 412 Elm Street, Lancaster, Lancaster County, PA 17602; Tax Parcel 334-56789; Deed Book 4521, Page 87; sole ownership for Item 1. The more detail, the less chance of an information request.
The edge case is a parcel held as tenants in common. State the decedent’s fractional share explicitly, as in Decedent’s 1/3 undivided interest as tenant in common with siblings, and report only that fraction of the value.
A common mistake is omitting the deed book and page, and the consequence is that the Department cannot verify ownership without writing back to the estate. The misconception is that the street address is enough — it is not, because PA real estate is identified primarily by parcel number and deed reference.
Adjusted Value at Date of Death Column
The Adjusted Value column on the right side asks for the fair market value of each parcel as of the date of death, expressed in dollars and cents. The figure must reflect what a willing buyer would pay a willing seller on that exact date under 61 Pa. Code § 93.103.
For example, Carlos Rivera enters $245,000.00 based on a licensed appraisal of his mother’s home. When no appraisal exists, multiply the county assessed value by the current Common Level Ratio (CLR) published annually by the State Tax Equalization Board.
The edge case is a parcel sold within nine months after death in an arm’s-length transaction. The Department will generally accept the sale price as the date-of-death value if the sale closed within that window and nothing material changed.
A common mistake is using the assessed value directly without applying the CLR, and the consequence is a sharply understated value and a deficiency assessment plus interest. The misconception is that the most recent appraisal — even one done years before death — is acceptable; only an appraisal that values the property as of the date of death is reliable.
Total (Bottom Line)
The Total line at the bottom of the schedule sums every Adjusted Value entry above it. Add carefully and enter the total in dollars and cents.
For example, if Carlos Rivera lists three parcels valued at $245,000.00, $38,500.00, and $112,000.00, his total is $395,500.00. This total carries forward to Line 1 of the REV-1500 recapitulation on page 2 of the master return.
The edge case is a continuation sheet. When parcels overflow the schedule, total each page separately, then carry the grand total to the final page so the recap line is unambiguous.
A common mistake is forgetting to include continuation-sheet amounts in the final total, and the consequence is an understated taxable estate and a corrective notice from the Department. The misconception is that the schedule total equals the taxable real estate value — exempt family farm or family-owned business parcels are listed here but are excluded from tax on a separate schedule.
Family Farm / Family-Owned Business Exemption Notation
When a parcel qualifies for the qualified family farm exemption under 72 P.S. § 9111(s.1) or the family-owned business exemption under 72 P.S. § 9111(s), the parcel must still be listed on REV-1502 at full value. Write “Family Farm Exemption — see REV-1500 Schedule” or “Family-Owned Business Exemption — see REV-1500 Schedule” in the Description column right below the parcel details.
For example, Janet O’Brien lists her late father’s 142-acre dairy farm at full value of $1,260,000.00, and adds “Qualified Family Farm Exemption claimed under 72 P.S. § 9111(s.1)” beneath the parcel description. The exemption then reduces taxable value to zero on the recapitulation, not on Schedule A itself.
The edge case is a farm partly used for non-agricultural purposes. Only the portion in qualified agricultural use under the PA Department of Agriculture’s farmland program qualifies, and the executor must allocate value between the qualifying and non-qualifying portions.
A common mistake is omitting the parcel from Schedule A entirely because “it’s exempt,” and the consequence is rejection of the exemption claim because the Department cannot exempt a parcel it cannot see. The misconception is that the exemption is automatic — it is not; the executor must check the exemption box on REV-1500 and continue to qualify the property for seven years after death.
Three Filled-Out Examples Using Real Scenarios
The following walkthroughs follow three named filers through the entire Schedule A. Each one is built from a common PA estate fact pattern.
Scenario 1 — Maria Elena Lopez: Solely Owned Primary Residence
Maria Lopez’s mother died in Lancaster County owning her primary home outright with no mortgage. Maria is the sole executor and the only child.
| Form Section | What Maria Enters |
|---|---|
| Estate of | LOPEZ, ROSA MARIA |
| File Number | 2026-00214 |
| Decedent’s SSN | 123-45-6789 |
| Item 1 — Description | Single-family residence, 412 Elm Street, Lancaster, Lancaster County, PA 17602; Tax Parcel 334-56789; Deed Book 4521, Page 87; sole ownership |
| Item 1 — Adjusted Value | $245,000.00 |
| Valuation Basis | Licensed appraisal by Keller Appraisal Group dated 02/14/2026; date of death 02/10/2026 |
| Lien/Mortgage | None — see REV-1512 not required |
| Total | $245,000.00 |
Maria carries $245,000.00 to Line 1 of the REV-1500 recap, and because she is the lineal descendant, the parcel will eventually be taxed at the 4.5% lineal rate under 72 P.S. § 9116.
Scenario 2 — David Chen: Spousal Joint Tenancy (NOT on REV-1502)
David Chen’s wife died owning their marital home jointly with right of survivorship. David assumes the home goes on Schedule A — it does not.
| Form Section | What David Enters |
|---|---|
| Estate of | CHEN, LILY |
| File Number | 2026-00388 |
| Decedent’s SSN | 987-65-4321 |
| Schedule Used | REV-1509 Schedule F — Jointly Owned Property |
| REV-1502 Schedule A | Not applicable — no solely owned PA real estate |
| Spousal Rate | 0% under 72 P.S. § 9116(a)(1.1) |
| Marital Home Address | 88 Maple Drive, Bryn Mawr, Montgomery County, PA 19010 |
| Date of Death Value | $612,000.00 — reported on REV-1509, not REV-1502 |
David files REV-1502 with the notation “None — no solely owned real estate” and reports the home on REV-1509 Schedule F. Because spousal transfers are taxed at 0%, no inheritance tax is due on the home.
Scenario 3 — Janet O’Brien: Qualified Family Farm
Janet O’Brien’s father died owning a 142-acre dairy farm in Tioga County that has been in the family for three generations. She wants to claim the qualified family farm exemption.
| Form Section | What Janet Enters |
|---|---|
| Estate of | O’BRIEN, PATRICK JAMES |
| File Number | 2026-00077 |
| Decedent’s SSN | 456-78-9012 |
| Item 1 — Description | Dairy farm, 1450 Ridge Road, Mansfield, Tioga County, PA 16933; Tax Parcels 12-345 and 12-346; Deed Book 882, Page 145; sole ownership; Clean & Green enrolled |
| Item 1 — Adjusted Value | $1,260,000.00 |
| Exemption Notation | Qualified Family Farm Exemption claimed under 72 P.S. § 9111(s.1) |
| Item 2 — Description | Vacant residential lot, 22 Oak Lane, Mansfield, PA 16933; Tax Parcel 12-401; non-agricultural |
| Item 2 — Adjusted Value | $38,500.00 |
| Total | $1,298,500.00 |
Janet carries $1,298,500.00 to the recap, but the $1,260,000.00 farm value is removed on the exemption line, leaving only the $38,500.00 lot taxable at the 4.5% lineal rate.
How to File the Completed Form
REV-1502 is never filed by itself. It is attached to the completed REV-1500 along with every other applicable schedule, and the entire return is filed with the Register of Wills in the decedent’s county of domicile within nine months of the date of death under 72 P.S. § 9136.
By mail or courier: Send the original return plus one copy to the Register of Wills office in the decedent’s county. For Philadelphia estates, mail goes to the Philadelphia Register of Wills at City Hall, Room 180, Philadelphia, PA 19107. There is no filing fee for the inheritance tax return itself, although the Register charges a per-page certification fee that varies by county. Include a check payable to the Register of Wills for any tax due, and ask the Register to date-stamp your copy as proof of filing.
In person: Walk the return into the Register’s office during business hours. Bring two copies — one to file and one to keep — and request a date-stamp on the copy you keep. Many counties accept payment by check, cashier’s check, or money order; some, including Allegheny and Philadelphia, also accept credit cards with a convenience fee.
Electronic filing: As of the 2022 revision, the Department of Revenue’s myPATH portal does not accept inheritance tax returns from individuals, although it does accept payments. You can pay the tax electronically through myPATH and then mail the paper return separately, and this is the fastest way to lock in the 5% discount for paying within three months of death.
Processing time: Expect 6 to 9 months for a clean return without exemption claims, and 12 to 18 months when family farm or family-owned business exemptions are claimed because those filings receive deeper review. Keep your date-stamped copy until the Department issues a Notice of Inheritance Tax Appraisement confirming the final tax.
What Happens After You File
Once the Register of Wills accepts the return, it is forwarded to the Department of Revenue for review. The Department audits the return against county property records, the SSA database, and any prior tax filings under 61 Pa. Code § 93.121.
The Department issues a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax when review is complete. If the Department accepts every Schedule A value, the notice will simply confirm the tax already paid. If the Department disputes a value, the notice will assess additional tax plus interest at the rate set under 72 P.S. § 806.
You have 60 days from the date of the notice to file a Notice of Protest with the Board of Appeals if you disagree with the assessment. After the Board rules, you can appeal further to the Pennsylvania Commonwealth Court. If you accept the notice, the estate is cleared to make final distributions and close through the Orphans’ Court.
Mistakes to Avoid When Filling Out the Form
Schedule A is the single most error-prone schedule in the REV-1500 package, and most mistakes are easy to spot and avoid. Watch for these:
- Listing jointly-owned property on Schedule A. This belongs on REV-1509 Schedule F, and putting it on REV-1502 will cause double-counting and a deficiency notice.
- Using raw assessed value without the CLR. The consequence is an understated taxable estate and an assessment plus interest.
- Forgetting to subtract a mortgage on Schedule I instead of Schedule A. Schedule A always shows gross value; mortgages are deducted on REV-1512 Schedule I.
- Omitting a parcel because it is exempt. Exempt parcels are still listed at full value with the exemption flagged in the description.
- Combining two parcels under one item number. Each tax parcel gets its own row, so the Department can match county records.
- Skipping the deed book and page. Without it, the Department cannot verify ownership and will issue a request for information.
- Failing to update the file when revisions are released. The current revision is REV-1502 EX (08-22), and earlier versions may not be accepted.
- Using nicknames or initials in the Estate of field. The name must match the death certificate exactly.
- Reporting a non-PA parcel on REV-1502. Only Pennsylvania-situs real estate goes on REV-1502; out-of-state property is taxed by that state.
- Dating values to the date of filing instead of date of death. PA inheritance tax always uses date-of-death value under 61 Pa. Code § 93.103.
- Forgetting to carry the Schedule A total to Line 1 of the REV-1500 recap. The recap will not balance, and the Register may return the return unfiled.
- Claiming the family farm exemption without continuing qualifying use. The exemption claws back if the seven-year holding period is broken under 72 P.S. § 9111(s.1).
Do’s and Don’ts
These quick rules separate clean filings from corrected filings.
Do’s:
- Do attach a current appraisal, because it carries more weight than CLR math during audit.
- Do list every PA parcel, even minor ones, because omissions trigger penalties under 72 P.S. § 9181.
- Do file within three months of death when possible, because the 5% early-payment discount can save thousands.
- Do confirm parcel numbers with the county assessor, because deeds occasionally lag re-mapping.
- Do match the Estate of name letter-for-letter with the REV-1500 cover page.
- Do keep the date-stamped Register’s copy until the Department issues its appraisement notice.
Don’ts:
- Don’t deduct mortgages on Schedule A, because those belong on REV-1512.
- Don’t include jointly-owned property, because it belongs on REV-1509.
- Don’t estimate values without documentation, because the Department will reject undocumented numbers.
- Don’t combine multiple parcels into one item number, because each parcel must stand alone.
- Don’t file an outdated revision of the form, because it can be rejected at the Register’s counter.
- Don’t pay tax late, because interest accrues monthly from the date of death.
Pros and Cons of Filing on Your Own vs. With Help
Many small estates can file REV-1502 without an attorney, but larger or more complex estates often benefit from professional help.
Pros of filing pro se:
- Saves attorney fees, which often run 3% to 5% of the estate value in PA
- Keeps the executor in direct contact with the Register of Wills
- Forces the executor to learn the estate’s full asset picture
- Works well when the estate has a single residence and one beneficiary class
- Allows the executor to take the 5% discount without waiting on a third party
Cons of filing pro se:
- Risk of misclassifying property between REV-1502, REV-1509, and REV-1512
- Risk of missing the family farm or family-owned business exemption deadlines
- No professional review of valuation methodology, which the Department audits aggressively
- Higher chance of triggering an information request that delays distributions
- Personal liability for tax errors under 20 Pa.C.S. § 3392
Paper Filing vs. Electronic Payment
This quick reference shows the practical differences between the two filing paths most executors use.
| Filing Element | Paper Return + myPATH Payment |
|---|---|
| Where the return goes | Register of Wills, county of domicile |
| Where the payment goes | myPATH portal or with the paper return |
| 5% discount available | Yes, if paid within 3 months of death |
| Proof of filing | Date-stamped copy from the Register |
| Average processing time | 6 to 18 months depending on complexity |
| Best for | All inheritance tax filings — there is no fully electronic option |
FAQs
Do I list a parcel owned by the decedent and spouse as tenants by the entireties on REV-1502?
No. Tenancy by the entireties property passes outside the estate by operation of law, so it is reported on REV-1509 Schedule F, not Schedule A.
Can I use the county assessed value as the date-of-death value?
No. You must multiply the assessed value by the current Common Level Ratio published by the State Tax Equalization Board, or use a licensed appraisal.
Do I include out-of-state real estate on REV-1502?
No. Only Pennsylvania-situs real estate is reported on REV-1502; other states tax their own real property.
Should I subtract the mortgage from the value entered in the Adjusted Value column?
No. Schedule A always shows gross value, and mortgages are deducted separately on REV-1512 Schedule I.
Do I list each tax parcel on its own line even when one deed covers multiple parcels?
Yes. Each county tax parcel gets its own item number, because the Department matches its review to county parcel records.
Is REV-1502 filed electronically through myPATH?
No. Inheritance tax returns are still filed in paper form with the Register of Wills, although tax payments can be made electronically through myPATH.
Do I report a life estate held by the decedent on REV-1502?
Yes. A life estate is reported at the actuarial value of the decedent’s remaining life interest as of the date of death, under 61 Pa. Code § 93.107.
Can I claim the family farm exemption directly on REV-1502?
No. You list the parcel on REV-1502 at full value and claim the exemption on the REV-1500 recap, with continuing qualification for seven years.
Should I write the decedent’s name with or without a middle initial?
Yes, use the full middle name as it appears on the death certificate; initials cause matching failures.
Do I need a licensed appraisal for every parcel?
No. An appraisal is the strongest evidence, but assessed value times the Common Level Ratio is acceptable when no appraisal exists.
Is the schedule total the same as the taxable real estate value?
No. The total is the gross real estate value; exempt parcels and mortgages reduce the taxable amount on later lines.
Can I file REV-1502 before letters testamentary are issued?
No. The Register of Wills assigns the file number when letters are granted, and without that number the schedule cannot be matched to the estate.
Do I list a timeshare interest on REV-1502?
Yes, if the timeshare is deeded Pennsylvania real estate; report the decedent’s fractional interest with the deed reference in the description.
Should I attach the appraisal to REV-1502 when filing?
Yes. Attaching the appraisal at filing prevents an information request and protects the early-payment discount.
Related reading
- How to Fill Out Pennsylvania Form REV-1500 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1513 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1503 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1511 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1512 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1514 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs