Pennsylvania Form REV-1509 is the Schedule F – Jointly-Owned Property attachment to the REV-1500 Inheritance Tax Return that every personal representative of a Pennsylvania resident decedent must file when the decedent owned any asset jointly with another person and that asset passed by right of survivorship. The schedule reports each jointly-titled bank account, brokerage account, savings bond, vehicle, or parcel of real estate so the Pennsylvania Department of Revenue can tax the decedent’s fractional share at the correct rate under 72 P.S. § 9108.
The current revision is REV-1509 EX (08-22), and using an older revision is one of the fastest ways to get a return rejected by the Register of Wills. Pennsylvania collected over $1.6 billion in inheritance tax in fiscal year 2024, and Schedule F errors — especially the one-year rule and fractional-interest math — are among the most common reasons returns are pulled for review.
In this guide, you will learn:
- 📝 How to complete every box, column, and line on REV-1509 EX (08-22) without guessing
- ⚖️ How the one-year rule under 72 P.S. § 9108(c) changes the taxable amount
- 💰 How the 5% prepayment discount and the 9-month deadline interact with Schedule F
- 👨👩👧 Three full named-filer scenarios (spouse, parent–child, sibling real estate) walked through line by line
- 🚫 The 10 most common mistakes that trigger notices, supplemental assessments, and interest
What the Form Is and Who Must File It
Pennsylvania Form REV-1509 is Schedule F of the resident inheritance tax return, and it exists for one purpose: to disclose every asset the decedent held in joint name with one or more other people where the survivor took the asset automatically at death. The schedule sits inside the REV-1500 packet with Schedules A through O, and it is governed by Article XXI of the Tax Reform Code, codified at 72 P.S. §§ 9101–9196, and by the regulations at 61 Pa. Code Chapter 93.
The personal representative — meaning the executor named in the will or the administrator appointed by the Register of Wills — signs and files the return. When there is no personal representative, the surviving joint owner who took the asset by survivorship must file the return as a transferee, because Pennsylvania still imposes the tax on that survivorship transfer under the rules described in the REV-1501 Instruction Booklet.
The schedule is not optional when joint property exists. Even property that owes zero tax — for example, a checking account held jointly with a surviving spouse and taxed at the 0% spousal rate — must still be listed on REV-1509, because the Department uses the schedule to confirm the rate selection and to match the asset against the bank’s automatic 1099 reporting.
Before You Start: Documents and Information You Need
Schedule F is a math-heavy schedule, and walking up to it without the underlying records leads to amended returns. Gather everything below before you open the PDF.
- Date-of-death account statements for every joint bank, credit union, brokerage, and money-market account, because the value reported must be the closing balance on the decedent’s date of death, not the date you opened the statement.
- Deeds for any jointly-titled real estate, because the deed tells you whether the property is held as joint tenants with right of survivorship (JTWROS), tenants by the entireties (spouse only), or tenants in common (which does not go on Schedule F).
- Appraisal or county-assessed fair market value for jointly-titled real estate, because the Department will not accept the assessed tax value alone in most counties.
- The original account-opening date or signature card, because the one-year rule under 72 P.S. § 9108(c) requires full inclusion of any joint asset created within one year before death.
- Each surviving joint owner’s full legal name, address, Social Security number, and relationship to the decedent, because the relationship drives the inheritance tax rate.
- The decedent’s death certificate, because the date of death anchors every valuation on the schedule.
- Vehicle titles, savings bond inventories, and safe-deposit box inventories for any jointly-titled tangible property.
- A copy of any prior gift tax return (Form 709) that reported the creation of the joint interest, because that filing can shift the taxable fraction.
- The REV-1500 cover sheet with the file number assigned by the Register of Wills in the decedent’s county, so the schedule can be cross-referenced to the main return.
- Any beneficiary designation forms for accounts that look joint but are actually POD/TOD — those go on Schedule G, not Schedule F.
If any one of these is missing, you risk reporting the wrong fractional share, the wrong rate, or the wrong date-of-death value, each of which triggers a supplemental assessment with interest under 72 P.S. § 806.
Where to Get the Form and How to Access It
The official PDF lives on the Department of Revenue’s forms page. Always download the REV-1509 EX (08-22) version directly from the Pennsylvania Department of Revenue inheritance tax forms library rather than a third-party site, because old revisions still circulate online and the Register of Wills will reject a stale form.
You can also obtain a paper copy in person at the Register of Wills office in any of Pennsylvania’s 67 counties, or by calling the Department’s forms-ordering line at 1-800-362-2050. Tax professionals filing through the myPATH portal can upload the completed schedule as a PDF attachment to the electronic REV-1500, but at this time the REV-1500 itself must still be filed in paper form with the Register of Wills.
The form is fillable in Adobe Acrobat, but the Department recommends printing and completing it in black ink if you are not sure your PDF software flattens form fields properly. A schedule submitted with unflattened form fields can show up blank when scanned, which counts as a non-filing.
Step-by-Step: How to Fill Out REV-1509 Line by Line
Schedule F has a header block, a relationship/rate block, an itemized asset grid, and a total line. Each H3 below walks one element of the form, in the exact order printed on REV-1509 EX (08-22).
Header Box: Estate of (Decedent’s Name)
The header asks for the full legal name of the decedent, exactly as it appears on the death certificate and on the REV-1500 cover page. Enter the name in all capital letters, last name first, then first name and middle initial — for example, LOPEZ, MARIA E.
Match the name character-for-character to the REV-1500. If the decedent went by a nickname or maiden name on bank records, do not substitute that here; use the legal name only. The Department’s matching system pairs Schedule F to the cover sheet by name and file number, so a mismatch routes the schedule into manual review.
A common edge case is a hyphenated or compound surname. Enter the full hyphenated surname in the last-name field — GARCIA-PEREZ, JUAN — and never split it across fields.
The most common mistake here is entering the executor’s name instead of the decedent’s. The consequence is that the schedule is treated as an unrelated filing and is not credited to the estate, leaving the joint property unreported and the estate exposed to a non-filing penalty.
A common misconception is that the header is optional because the file number already identifies the estate. It is not optional; an unsigned, unheaded schedule is rejected on intake.
File Number Box
The file number is the county docket number assigned by the Register of Wills when the estate is opened, in the format YYYY-#### (for example, 2026-1184). Enter it in the box at the top right of REV-1509.
How you answer this depends on where the estate was opened. Pull the number from the Short Certificate or the Letters Testamentary issued by the Register, not from your own records.
For example, Maria Lopez’s executor enters 2026-1184 in the file number box, matching the docket on her Letters Testamentary from the Allegheny County Register of Wills.
The edge case arises when the estate has not yet been opened. You cannot file REV-1509 without a file number, so the personal representative must first present the will to the Register and obtain Letters before completing the schedule.
The most common mistake is transposing digits, which causes the schedule to be filed against the wrong estate. The consequence is that the correct estate appears under-reported and the wrong estate receives a windfall asset listing, both of which generate notices.
A frequent misconception is that the federal EIN of the estate goes here. It does not — the EIN goes on the REV-1500 cover, not on Schedule F.
Relationship Block and Tax Rate Selection
Below the header, REV-1509 EX (08-22) requires you to identify the relationship of each surviving joint owner to the decedent, because that relationship sets the rate. Pennsylvania applies four rates under 72 P.S. § 9116:
| Relationship to Decedent | Inheritance Tax Rate |
|---|---|
| Surviving spouse; child 21 or under inheriting from a parent | 0% |
| Lineal descendants and ascendants (children, grandchildren, parents) | 4.5% |
| Siblings (brother or sister of the whole or half blood) | 12% |
| All other heirs (nieces, nephews, friends, partners) | 15% |
Enter each survivor’s name, address, SSN, and the relationship word spouse, son, daughter, brother, sister, friend, etc. Use the word printed on the form’s instructions, not a paraphrase, because the Department maps the word to the rate code.
For example, Carlos Rivera lists his late father’s surviving joint owner as “son — Carlos Rivera, 1234 Maple St., Pittsburgh, PA 15213, SSN 123-45-6789,” and the 4.5% rate applies.
The most common mistake is selecting spouse for an unmarried partner. The consequence is that the Department recomputes the tax at 15%, plus interest from nine months after death, when the marriage record cannot be produced.
A widespread misconception is that a stepchild always qualifies for the 4.5% lineal rate. Under 61 Pa. Code § 93.131, a stepchild qualifies only if the decedent did not adopt them, and the 4.5% rate applies to natural lineal descendants and to legally adopted children — stepchildren of the decedent are taxed at 4.5% by statute, but step-grandchildren are not.
Column 1: Item Number
Each asset gets its own numbered row, beginning at 1 and continuing in sequence. Number every line, even rows you later cross out, because the totals line references the count.
For example, Maria’s executor numbers her PNC checking account as Item 1, her Vanguard brokerage account as Item 2, and her jointly-titled Pittsburgh row house as Item 3.
The edge case arises when an account has multiple sub-accounts (for example, a brokerage with three sleeves). List each sleeve as its own item rather than aggregating, because the Department audits each CUSIP separately.
The most common mistake is leaving Column 1 blank for “obvious” rows. The consequence is that the row is treated as a continuation of the prior asset, which throws off the fractional math on the totals line.
A misconception is that you can skip numbers to leave room for amendments. You cannot; the schedule must be sequentially numbered, and amendments use a supplemental REV-1509 rather than blank lines.
Column 2: Description of Property
Column 2 asks for a clear description of each joint asset, including the institution name, account number (last four digits only for security), CUSIP for securities, and the legal description for real estate.
Write the description in plain English, then add the identifying numbers. For example, “PNC Bank joint checking account, last four 4321” or “100 shares Vanguard Total Stock Market Index Fund (VTSAX), account ending 9876” or “Real property, 1234 Maple St., Pittsburgh, PA 15213, Allegheny County, Deed Book 14782 Page 221.”
The edge case is U.S. Series EE or I savings bonds held in co-ownership form. List each bond’s serial number, denomination, and issue date individually, because the redemption value depends on issue date.
The most common mistake is using only the institution name without the account identifier. The consequence is that the Department cannot match the asset to the bank’s reporting and issues a request for additional information that delays closing the estate.
A misconception is that you must redact the account number entirely. You should not — listing the last four digits is required, because the Department uses those digits to verify the asset against the institution’s date-of-death certification.
Column 3: Names of Joint Owners and Date Joint Interest Created
Column 3 names every joint owner besides the decedent, and records the date the joint interest was created. The creation date is the single most consequential entry on Schedule F because it triggers the one-year rule.
Enter each surviving joint owner’s full legal name and the date the account or deed was first titled jointly, in MM/DD/YYYY format. For example, “Carlos Rivera (son), joint interest created 03/14/2010.”
If the joint interest was created more than one year before the decedent’s date of death, the decedent’s taxable fraction is computed by dividing 100% by the number of joint owners. If the joint interest was created within one year of death, 72 P.S. § 9108(c) requires 100% inclusion in the decedent’s taxable estate, regardless of the number of joint owners. This is the rule that catches deathbed account re-titlings.
The most common mistake is reporting the date the survivor was added to a pre-existing account as the creation date. The consequence depends on facts: if adding the survivor created a new joint tenancy, the new date controls; if the account was already joint with someone else, the original date controls — and getting it wrong either over-reports or under-reports tax.
A misconception is that married couples can ignore this column because the spousal rate is 0%. They cannot — the Department still requires the entry to confirm the spousal relationship and to track the entireties presumption.
Column 4: Total Value at Date of Death
Column 4 is the full date-of-death value of the entire asset, not the decedent’s fractional share. Enter the gross value in U.S. dollars, rounded to the nearest dollar, with no commas in the form field if you are typing in Acrobat.
For bank accounts, use the closing balance on the date of death plus accrued interest through that date. For securities, use the mean of the high and low trading price on the date of death, multiplied by the share count. For real estate, use a written appraisal or, with Department consent, a recent comparable-sales analysis.
For example, Maria’s PNC joint checking shows $24,800.00 as the total date-of-death value in Column 4, even though her son’s fractional share will be backed out in Column 5.
The edge case is a closed-end mutual fund that did not trade on the date of death (e.g., a Saturday). Use the mean of the nearest trading day before and after the date of death, consistent with federal Treasury Regulation § 20.2031-2(b).
The most common mistake is entering only the decedent’s fractional share in Column 4. The consequence is that Column 5’s math under-reports the taxable amount and the Department re-computes the tax with interest.
A misconception is that you can use the balance on the date the executor learned of the account instead of the date of death. You cannot; valuation date is fixed by statute at the date of death.
Column 5: Taxable Value (Decedent’s Fractional Share)
Column 5 is the decedent’s taxable share of the asset and is the figure that flows into the REV-1500 tax computation. The math depends on the one-year rule and the number of joint owners.
If the joint interest was created more than one year before death, divide Column 4 by the total number of joint owners (decedent included). If the joint interest was created within one year before death, enter the full Column 4 amount in Column 5. For tenants by the entireties between spouses, enter 50% of Column 4 — and because the spousal rate is 0%, the resulting tax is zero.
For example, Maria’s PNC joint checking has a Column 4 value of $24,800.00 and two joint owners (Maria and Carlos), so Column 5 shows $12,400.00. Her son Carlos is a 4.5% lineal descendant, so the line generates $558.00 of tax on the REV-1500.
The edge case is a three-or-more-owner account. Divide by the total head count, not by two. A four-owner account created five years before death produces a Column 5 of 25% of Column 4.
The most common mistake is forgetting the one-year rule. The consequence is that a deathbed re-titling that should have been 100% includible is reported at a fractional share, triggering an audit assessment with interest under 72 P.S. § 806.
A misconception is that paying gift tax when the joint interest was created exempts the asset from inheritance tax. It does not; Pennsylvania’s inheritance tax is independent of federal gift tax, although a properly filed Form 709 can sometimes shift the taxable fraction.
Total Line: Sum of Column 5
The total line at the bottom of REV-1509 sums Column 5 across all listed items. This total is the figure carried to Line 5 of the REV-1500 tax computation page.
Add every Column 5 entry and write the total in the Total box. Double-check the math by hand even if you used the fillable PDF, because a missed row makes the totals line undercount.
For example, Maria’s executor totals her three joint assets — $12,400 (PNC) + $87,500 (Vanguard) + $145,000 (real estate) — for a Schedule F total of $244,900 entered on REV-1500 Line 5.
The most common mistake is forgetting to carry the total forward to the REV-1500. The consequence is that the cover-page tax computation is wrong and the Department re-issues the assessment with corrected tax plus interest.
A misconception is that the total can be a negative number when liabilities exceed assets in a joint account. It cannot — joint debts are reported on Schedule I (Debts of Decedent), not as a reduction on Schedule F.
Three Filled-Out Examples Using Real Scenarios
Each scenario below follows one named filer through the schedule end-to-end. The tables show what the filer enters in the most important sections.
Scenario 1: Maria Lopez — Surviving Spouse Joint Bank Account
Maria Lopez of Pittsburgh dies on 02/10/2026, survived by her husband Tomas. They have held a PNC joint checking account as tenants by the entireties since 1994.
| Form Section | What Maria’s Executor Enters |
|---|---|
| Decedent’s Name (Header) | LOPEZ, MARIA E. |
| File Number | 2026-1184 |
| Relationship Block | Tomas Lopez — spouse |
| Item 1, Column 2 | PNC Bank joint checking account, last four 4321 |
| Item 1, Column 3 | Tomas Lopez (spouse), joint interest created 06/15/1994 |
| Item 1, Column 4 | $24,800.00 |
| Item 1, Column 5 | $12,400.00 (entireties = 50%) |
| Schedule F Total | $12,400.00 |
| Tax Rate Applied on REV-1500 | 0% (spousal) |
Scenario 2: Carlos Rivera — Parent–Child Brokerage Created 8 Months Before Death
Robert Rivera dies 04/22/2026 in Philadelphia. Eight months earlier, he re-titled his Vanguard brokerage account as joint with his adult son Carlos.
| Form Section | What Carlos Enters |
|---|---|
| Decedent’s Name (Header) | RIVERA, ROBERT J. |
| File Number | 2026-2210 |
| Relationship Block | Carlos Rivera — son |
| Item 1, Column 2 | Vanguard joint brokerage, account ending 9876 |
| Item 1, Column 3 | Carlos Rivera (son), joint interest created 08/22/2025 |
| Item 1, Column 4 | $310,000.00 |
| Item 1, Column 5 | $310,000.00 (one-year rule = 100% inclusion) |
| Schedule F Total | $310,000.00 |
| Tax Rate Applied on REV-1500 | 4.5% lineal = $13,950.00 |
Scenario 3: Janet Carter — Sibling Real Estate Held JTWROS for 15 Years
Janet Carter’s brother William dies 11/05/2025 in Lancaster County. They have owned a duplex as JTWROS since 2010.
| Form Section | What Janet Enters |
|---|---|
| Decedent’s Name (Header) | CARTER, WILLIAM A. |
| File Number | 2025-3987 |
| Relationship Block | Janet Carter — sister |
| Item 1, Column 2 | Real property, 220 Oak Ln., Lancaster, PA 17601, Deed Book 9912 Page 117 |
| Item 1, Column 3 | Janet Carter (sister), joint interest created 05/01/2010 |
| Item 1, Column 4 | $420,000.00 (per appraisal dated 11/12/2025) |
| Item 1, Column 5 | $210,000.00 (50% of value, two owners, no one-year rule) |
| Schedule F Total | $210,000.00 |
| Tax Rate Applied on REV-1500 | 12% sibling = $25,200.00 |
How to File the Completed Form
REV-1509 is never filed by itself. It is stapled behind the REV-1500 cover page along with all other applicable schedules and submitted to the Register of Wills in the county where the decedent was domiciled at death. The Register stamps the return as received, retains a copy, and forwards the original to the Pennsylvania Department of Revenue.
By mail or in person, file two copies (one for the Register, one to be stamped and returned to you) at the Register’s address — for example, the Allegheny County Register of Wills, 414 Grant Street, Pittsburgh, PA 15219. There is no separate fee for Schedule F; the REV-1500 filing fee is generally $25–$75 depending on the county. Accepted payment methods include certified check, money order, and in some counties debit card. Processing time at the Register is same-day; the Department’s review typically takes 6–9 months. Keep the time-stamped copy as your proof of filing.
By myPATH, a registered tax professional can upload the completed REV-1509 PDF as an attachment to the electronic REV-1500 through the myPATH portal. Payment is by ACH debit, and the portal returns a confirmation number that serves as proof of filing.
By fax, the Register of Wills does not accept faxed filings of the original return. A fax cannot establish the filing date for purposes of the 9-month deadline.
What Happens After You File
Once received, the Department of Revenue’s Inheritance Tax Division reviews REV-1509 against bank and broker date-of-death certifications and against any prior gift tax filings. Most schedules clear in 6 to 9 months, after which the Department issues a Notice of Inheritance Tax Appraisement showing the accepted values, the tax computed, and any interest or discount.
If the Department disagrees with a Column 4 value, a Column 5 fraction, or a relationship code, it issues a supplemental assessment under 72 P.S. § 9186. The personal representative has 60 days to file a protest with the Board of Appeals using Form REV-65, and another 90 days to appeal to the Board of Finance and Revenue if the Board of Appeals denies relief.
If you paid the tax within 3 months of the date of death, the Department applies a 5% prepayment discount under 72 P.S. § 9142, which can offset interest on later-discovered Schedule F assets.
Mistakes to Avoid When Filling Out the Form
- Using an outdated revision. Anything older than REV-1509 EX (08-22) is rejected on intake, requiring a re-file and risking the 9-month deadline.
- Confusing tenancy types. Tenants in common is not survivorship property and must go on Schedule A or Schedule B, not Schedule F.
- Ignoring the one-year rule. Reporting a fractional share on a joint interest created within one year of death triggers a supplemental assessment plus interest.
- Listing POD/TOD accounts on Schedule F. Pay-on-death and transfer-on-death accounts belong on Schedule G as transfers, not on Schedule F.
- Wrong relationship word. Writing “partner” instead of “spouse” or “friend” instead of “niece” causes the Department to apply the 15% other-heir rate.
- Stale account values. Using a month-end statement instead of the date-of-death balance under-reports tax and triggers interest.
- Forgetting accrued interest on bonds and CDs. Accrued but unpaid interest as of the date of death is part of the value and must be added to the principal.
- Skipping the joint-creation date. Without Column 3’s date, the Department defaults to one-year-rule treatment, maximizing tax.
- Aggregating multiple accounts on one line. Each asset gets its own item number; aggregation prevents matching to bank certifications.
- Not carrying the total forward. A correctly completed Schedule F means nothing if Line 5 of the REV-1500 still shows zero.
Do’s and Don’ts
- Do download REV-1509 fresh from the Department’s site every time, because mid-cycle revisions happen.
- Do request a written date-of-death certification from every institution holding a joint account — it is the strongest evidence of value.
- Do apply the 5% discount by paying estimated tax within 3 months of death, even if Schedule F values are not yet final.
- Do include a one-page narrative if a joint asset has unusual facts (e.g., convenience account), because a brief explanation prevents an audit notice.
- Do keep the time-stamped Register of Wills copy in the estate file for at least 4 years, the open-audit period.
- Do reconcile Schedule F totals to Line 5 of the REV-1500 before signing.
- Don’t report tenants-in-common interests on Schedule F; they go on Schedule A or B.
- Don’t write “various” or “see attached” in Column 2 — every asset must be identified by name and last-four account number.
- Don’t use white-out on a paper return; strike through with a single line and initial the change.
- Don’t sign the schedule before the REV-1500; the cover-page signature block governs both.
- Don’t assume a joint title eliminates probate of the asset; entireties property bypasses probate but is still taxable.
- Don’t file Schedule F separately from the REV-1500; it is rejected as an orphan filing.
Pros and Cons of Filing on Your Own vs. With a Professional
- Pro of filing pro se: No professional fee, which can preserve thousands of dollars of estate value for beneficiaries.
- Pro of filing pro se: The personal representative learns the estate’s asset map at the most granular level.
- Pro of filing pro se: Faster turnaround when the estate is simple and entirely spousal.
- Pro of filing pro se: Direct control over which schedules carry which assets.
- Pro of filing pro se: Easier to coordinate with a self-prepared federal Form 706 if one is required.
- Con of filing pro se: Misapplying the one-year rule is the single most expensive Schedule F error and is hard to spot without practice.
- Con of filing pro se: Real-estate valuation disputes with the Department often require an appraiser the executor must hire anyway.
- Con of filing pro se: A missed 5% discount window can cost more than a CPA’s fee.
- Con of filing pro se: Sibling and “other-heir” rates create math errors that compound across schedules.
- Con of filing pro se: No professional privilege protects the executor’s working notes if the Department audits.
Frequently Asked Questions
Is REV-1509 required if the only joint owner is the surviving spouse?
Yes. Schedule F must still be filed because the Department uses it to confirm the entireties presumption and the 0% spousal rate, even though no tax is owed on the listed asset.
Do I list a POD bank account on REV-1509?
No. Pay-on-death and transfer-on-death accounts are non-probate transfers reported on Schedule G, not Schedule F, because they pass by beneficiary designation rather than survivorship.
Does the one-year rule apply to married couples?
No. Tenants-by-the-entireties property between spouses is taxed at 50% of value at the 0% spousal rate, and the one-year rule does not change that result for spouses.
What date do I put in Column 3 if the survivor was added to a long-existing account?
No single rule fits every fact pattern; if adding the survivor created a new joint tenancy under state law the new date controls, otherwise use the original account-opening date.
Do I write the full account number in Column 2?
No. List only the last four digits plus the institution name, because the Department’s matching system uses the last four to confirm the asset.
Is a stepchild taxed at 4.5% on Schedule F?
Yes. A stepchild of the decedent qualifies for the 4.5% lineal rate under 72 P.S. § 9116, but a step-grandchild does not unless legally adopted.
Can I file REV-1509 electronically?
Yes, but only as a PDF attachment to an electronic REV-1500 through myPATH for registered tax pros; pro se filers must still file paper with the Register of Wills.
Does Pennsylvania allow a marital deduction on Schedule F?
No separate marital deduction exists; instead, the 0% spousal rate at 72 P.S. § 9116(a)(1.1) achieves the same economic result for assets passing to a surviving spouse.
What if a joint owner predeceased the decedent?
No Schedule F entry is needed for that prior owner; the asset is reported based on the surviving owners and the decedent’s fractional share at death.
Do I owe interest if I file REV-1509 late?
Yes. Interest accrues from 9 months after the date of death at the statutory rate set under 72 P.S. § 806, and there is no automatic extension.
Can I claim the 5% discount on Schedule F assets?
Yes, the 5% prepayment discount under 72 P.S. § 9142 applies to all tax paid within 3 months of death, including the tax generated by Schedule F.
Do I list jointly-owned U.S. savings bonds on REV-1509?
Yes. Series EE and I bonds held in co-ownership form are joint property and go on Schedule F, listed individually with serial number, denomination, and issue date.
Does Column 4 include accrued interest on a joint CD?
Yes. Accrued but unpaid interest as of the date of death is part of the date-of-death value and must be added to the principal balance reported in Column 4.
Can I amend REV-1509 after filing?
Yes. File a supplemental REV-1509 marked “AMENDED” at the top, attached to a supplemental REV-1500, within the Department’s open audit window, generally 4 years from filing.
Related reading
- How to Fill Out Pennsylvania Form REV-1500 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1502 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1508 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1513 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1504 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1507 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs