How to Fill Out Pennsylvania Form REV-1510 (w/Examples) + FAQs

Pennsylvania Form REV-1510, also called Schedule G – Inter-Vivos Transfers and Misc. Non-Probate Property, is the schedule that the personal representative of a deceased Pennsylvania resident attaches to the PA Inheritance Tax Return REV-1500 to report taxable gifts and non-probate transfers the decedent made during life. Every transfer the decedent made within one year of death that exceeds $3,000 per transferee, plus every transfer with a retained interest, must be listed on this schedule under 72 P.S. § 9107.

The schedule looks short, but the Pennsylvania Department of Revenue rejects or adjusts a meaningful share of inheritance tax returns each year because of Schedule G errors, and PA inheritance tax collections exceeded $1.6 billion in recent fiscal years according to the Pennsylvania Department of Revenue annual report. Getting REV-1510 wrong can cost an estate thousands in tax, interest, and lost discount.

• 📋 What Schedule G is, who files it, and how it ties into the master REV-1500 return
• 🧾 Every line and column on REV-1510 explained in plain English with sample entries
• 👨‍👩‍👧 Three full filled-out scenarios using named people and real numbers
• ⚖️ The one-year lookback rule, the $3,000 per-donee exclusion, and retained-interest traps
• ⏰ Deadlines, the 5% prepayment discount, penalties, and how to actually file with the Register of Wills

What the Form Is and Who Must File It

REV-1510 is the official Pennsylvania Department of Revenue schedule used to report inter-vivos transfers (lifetime gifts and transfers) and certain miscellaneous non-probate property that is pulled back into a decedent’s taxable estate for Pennsylvania inheritance tax purposes. The current version is the REV-1510 EX (08-22) revision, and filers should confirm the revision date in the bottom-left corner of the PDF before using it.

The schedule is required whenever a resident decedent made a reportable lifetime transfer. It must be filed by the personal representative — meaning the executor named in the will, the administrator appointed by the Register of Wills, or, if no representative has been appointed, the person in actual possession of the decedent’s property under 72 P.S. § 9136.

The schedule is filed as an attachment to the master REV-1500 return; the totals from REV-1510 carry to Line 6 of Page 2 of the REV-1500. Non-resident decedents do not use REV-1510; they instead use the equivalent schedule on the REV-1737-A non-resident return. Federal estate tax under the Internal Revenue Code § 2035 is separate; REV-1510 deals only with the PA inheritance tax under the state act.

The agency that ultimately processes the schedule is the Pennsylvania Department of Revenue, Bureau of Individual Taxes, Inheritance Tax Division, but the return is first filed with the Register of Wills in the decedent’s county of residence. The Register stamps it, takes the payment, keeps a copy, and forwards the return to Harrisburg.

Before You Start: Documents and Information You Need

Schedule G pulls together gift records that are often scattered across years of bank statements, deeds, and tax returns, so gathering documents before opening the form saves hours. Missing a single transfer can trigger a Notice of Inheritance Tax Appraisement assessing extra tax plus interest under 61 Pa. Code § 93.151.

A complete pre-filing checklist:

• Decedent’s date of death. This anchors the one-year lookback window; without it you cannot tell which gifts are reportable under 72 P.S. § 9107(c)(3).
• Decedent’s Social Security number and full legal name. These appear in the header of every schedule and must match the REV-1500 header exactly, or the Department’s matching system will kick the return back.
• Federal Form 709 gift tax returns the decedent filed for the year of death and the prior year, available through an IRS transcript request — these list every reportable federal gift and are the single best source for Schedule G entries.
• Bank and brokerage statements for the 12 months before death. Look for transfers, large withdrawals, account-titling changes, and additions of joint owners.
• Deeds recorded in the 12 months before death, searchable through the county Recorder of Deeds — any transfer of real estate, including life-estate deeds, must be listed.
• Trust instruments for any trust the decedent created or funded, especially if the decedent retained a life income interest or a power of revocation.
• Beneficiary designations for non-qualified annuities, transfer-on-death (TOD) and payable-on-death (POD) accounts, and life insurance owned on another person’s life.
• Date-of-death and date-of-transfer valuations from a qualified appraiser for real estate, closely held business interests, and unique personal property.

Each item matters for a specific reason. Missing a Form 709 means missing the gifts that are most likely to be on the IRS’s radar, which the Department of Revenue can pull through information sharing and assess later with interest under 72 P.S. § 806.

Where to Get the Form and How to Access It

The official, fillable PDF lives on the Department of Revenue website on the Inheritance Tax Forms page, and the direct link to the current version is the REV-1510 fillable PDF. Always download a fresh copy for each estate so you do not accidentally use a stale revision.

Paper copies can be ordered through the Department’s Forms Ordering Service at 1-800-362-2050. Many county Registers of Wills — including Philadelphia, Allegheny, and Montgomery — also keep printed copies in their estate filing rooms.

Pennsylvania does not offer e-filing for inheritance tax returns or any schedule, including REV-1510. The form is completed on paper or as a fillable PDF, then printed, signed, and physically delivered to the Register of Wills. This is unlike federal estate tax filings on IRS Form 706, which can be paper-mailed only as well, but the agency and procedures are entirely different.

The instructions for REV-1510 are embedded inside the REV-1501 Instructions Booklet, which is the master instruction set for REV-1500 and all attached schedules. Read the Schedule G section of REV-1501 once before drafting; it controls every interpretive question the form raises.

Step-by-Step: How to Fill Out REV-1510 Line by Line

REV-1510 is a single page with a header block, a transfer-listing grid, and a total line. Each entry on the grid represents one transfer to one transferee, valued at the date-of-transfer fair market value, and adjusted by the $3,000 per-transferee exclusion allowed under 72 P.S. § 9107(c)(3).

Work through the form in the order the boxes appear, top to bottom, left to right. Skipping ahead leads to copy-paste errors, especially in the transferee name column.

Header: Estate Of (Decedent’s Name)

The top-of-page Estate Of line asks for the decedent’s full legal name as it appears on the death certificate.

Write the name in the same format used on the REV-1500 (typically Last, First Middle). For example, Smith, Margaret Ellen writes her name on REV-1510 exactly as it appears on the master return.

The nuance: if the decedent used a maiden name, married name, or hyphenated name during life, use the legal name on the death certificate, not the name on bank accounts or deeds.

The most common mistake here is shortening the name (Margaret E. Smith instead of Smith, Margaret Ellen). When the header does not match, the Department’s clerks separate the schedule from the return, and the schedule sits in an unmatched-document queue while interest accrues.

A common misconception is that initials are acceptable because the SSN matches. They are not — the REV-1501 Instructions Booklet requires consistent identifying information across all schedules.

Header: File Number

The File Number is the docket number assigned by the Register of Wills when the estate was opened.

Enter the number exactly as printed on the Short Certificate (also called Letters Testamentary or Letters of Administration). For example, Carlos Mendez’s estate has file number 2025-1234, and that is what goes on every schedule.

If the estate has not yet been opened — for example, when no probate is needed but inheritance tax is still due — leave the File Number blank and write Not Yet Assigned lightly in the margin so the clerk knows it was deliberate.

The biggest mistake is writing the decedent’s SSN in the file number box. The SSN belongs on its own line; mixing them up causes the return to fail the Department’s matching system and triggers a manual review.

A common misconception is that the federal EIN of the estate goes here. It does not. The EIN issued by the IRS via Form SS-4 is for income tax filings (Form 1041 and PA-41), not for the inheritance tax file number.

Header: Decedent’s Social Security Number

This box requires the decedent’s nine-digit SSN.

Enter it in the standard XXX-XX-XXXX format. For example, 123-45-6789.

The nuance: if the decedent had two SSNs (rare, but it happens with immigrants who were issued a temporary number and later a permanent one), use the SSN on the death certificate and attach a one-line statement explaining the second number.

The common mistake is transposing digits, especially the middle two digits. A wrong SSN sends the return into the unmatched-document queue and the 5% prepayment discount under 72 P.S. § 9142 can be lost if the matching takes longer than three months from death.

A widespread misconception is that an ITIN is acceptable for a decedent who never had an SSN. PA accepts an ITIN only if no SSN was ever issued; otherwise the SSN controls.

Item Column: Numbering Each Transfer

The leftmost grid column is for sequential item numbers, one per transfer.

Number entries 1, 2, 3, and so on, in the same order you describe them. For example, Aisha Patel’s first reported transfer is item 1, her second is item 2, and so on.

The nuance: when a single check is written to two transferees jointly (for example, a $20,000 check to a married couple who are both non-spouses of the decedent), each transferee gets a separate item number because the $3,000 exclusion is per transferee.

The most common mistake is grouping multiple gifts to the same transferee on one line by adding the values. The schedule wants one line per transfer per transferee unless explicitly noted otherwise; combining hides dates, which the Department uses to apply the one-year rule.

A common misconception is that small gifts can be omitted because they are below $3,000. They cannot — the $3,000 exclusion is per transferee per calendar year, and the schedule still benefits from a complete picture so the Department can confirm the math.

Description of Transfer Column

This column asks for a plain description of what the decedent gave away.

Write the property type, identifying details, and how the transfer occurred. For example, Cash gift by check #4471 from PNC checking account ending 8821, or Quitclaim deed to 142 Maple Lane, Lancaster, PA 17602, retaining life estate.

The nuance: for transfers into a trust, identify the trust by name and date — for example, Transfer to Marcus Johnson Irrevocable Trust dated 06/15/2024. For closely held business interests, list the entity, percentage interest, and class of equity.

The common mistake is using a vague description like Gift to son. The Department then issues a Request for Additional Information and freezes processing for 30–60 days. Specificity prevents the freeze.

A common misconception is that the description is a free-text “story” field. It is not — it is a legal description that the Department uses to classify the transfer under 61 Pa. Code Chapter 93.

Date of Transfer Column

The date column asks for the exact calendar date the transfer was completed.

Use MM/DD/YYYY format. For example, 03/14/2025. For deeds, the controlling date is the date of recording in the county Recorder of Deeds, not the date signed.

The nuance: for a transfer that happened in stages (such as funding a trust over multiple wire transfers), each transfer date gets its own line; do not average the dates.

The common mistake is using the date the check was cashed instead of the date the check was delivered to the donee. PA follows the federal rule that a gift by check is complete on the date of delivery for an unconditional gift, mirroring Treas. Reg. § 25.2511-2. The wrong date can pull a transfer into the one-year window or push it out, changing taxability.

A common misconception is that gifts dated more than one year before death never need to be listed. They do, when the transfer was made with a retained interest (life estate, retained income, retained power) under 72 P.S. § 9107(c)(1)–(2). Retained-interest transfers are reportable regardless of when they were made.

Transferee’s Name and Relationship Column

This column lists who received the property and how they were related to the decedent.

Write the full legal name and the exact relationship. For example, Daniel Mendez — son or Lila Park — niece (daughter of decedent’s sister).

The nuance: relationship matters because the inheritance tax rate depends on it — 0% for surviving spouse and minor-child-of-decedent transfers, 4.5% for lineal descendants and ancestors, 12% for siblings, and 15% for other heirs under 72 P.S. § 9116. Schedule G feeds these rates into the master return.

The common mistake is listing friend or family friend without explanation when the transferee is, in fact, a stepchild or adopted child. Stepchildren and legally adopted children qualify for the 4.5% lineal rate under 61 Pa. Code § 93.131; calling them “friend” pushes the transfer to the 15% rate.

A common misconception is that transfers to a revocable living trust are not reportable because the decedent could revoke them. They are reportable because the retained power of revocation triggers 72 P.S. § 9107(c)(2), and the entire trust corpus pulls back into the taxable estate.

Value at Date of Transfer Column

This column shows the fair market value of the property on the date the transfer was completed.

Enter the dollar amount with no commas inside the box, rounded to the nearest dollar. For example, 50000 for a $50,000 cash gift. For real estate, attach a written appraisal as of the transfer date.

The nuance: for transfers with a retained life estate, the full value of the property goes here, not the remainder interest. The retained-interest rules under 72 P.S. § 9107(c)(1) bring the entire property back into the estate.

The common mistake is using the federal gift tax annual exclusion ($18,000 for 2024 and $19,000 for 2025 per the IRS Annual Inflation Adjustments) and assuming PA mirrors it. PA does not — the PA exclusion is $3,000 per transferee per year, and using $18,000 understates the taxable amount.

A common misconception is that a gift below the federal annual exclusion does not need to be valued. It does — Schedule G value is gross, and the $3,000 PA exclusion is applied separately in the next column.

Taxable Value (After $3,000 Exclusion) Column

This column shows the value subject to inheritance tax after the per-transferee exclusion.

Subtract $3,000 per transferee per calendar year from the date-of-transfer value, but only for transfers made within one year of death. For example, a $50,000 cash gift to one son in the year of death produces a taxable value of $47,000.

The nuance: the $3,000 exclusion applies once per transferee per year, not per gift. If the decedent gave the same son three separate $1,500 checks within the year of death, those total $4,500, the $3,000 exclusion zeroes out the first $3,000, and only $1,500 is taxable.

The common mistake is applying the $3,000 exclusion to retained-interest transfers that happened more than one year before death. The exclusion does not apply there — those transfers are pulled back at full value under 61 Pa. Code § 93.131.

A common misconception is that the exclusion is $3,000 per gift. It is per transferee per year, so multiple gifts to the same person in the same year share one $3,000 exclusion.

Total Line: Carry Forward to REV-1500 Line 6

The total at the bottom of REV-1510 is the sum of the taxable-value column.

Add every entry’s taxable value and enter the total in the Total box. For example, if items 1 through 4 sum to $112,500, write 112500 in the total.

The nuance: this total carries to Page 2, Line 6 of REV-1500 — labeled Inter-Vivos Transfers. Margaret Ellen Smith’s executor writes the same $112,500 figure on Line 6 of the master return, and it flows into the taxable estate calculation.

The common mistake is forgetting to carry the total forward, which results in the schedule being filed but the tax not being assessed. The Department catches this in audit and issues a deficiency assessment with interest at the rate set by 72 P.S. § 806.

A common misconception is that the schedule alone is enough — that filing REV-1510 satisfies the reporting duty even without the entry on REV-1500. It does not. The master return controls the assessment.

Three Filled-Out Examples Using Real Scenarios

Three named filers walk through Schedule G with their actual facts. Each scenario shows the most common reportable patterns: a cash gift in the lookback year, a retained life estate, and a funded irrevocable trust.

Scenario 1: Carlos Mendez — $50,000 Cash Gift Six Months Before Death

Carlos Mendez died on September 10, 2025, a Pennsylvania resident. Six months before death, he wrote a $50,000 check to his son Daniel.

Form Section	What Carlos’s Executor Enters
Estate Of	Mendez, Carlos Antonio
File Number	2025-1834 (Lancaster County Register of Wills)
Decedent’s SSN	222-33-4444
Item 1 — Description	Cash gift by check #2210 from Wells Fargo checking ending 0044
Item 1 — Date of Transfer	03/10/2025
Item 1 — Transferee	Daniel Mendez — son
Item 1 — Value at Transfer	50000
Item 1 — Taxable Value (less $3,000)	47000
Total — Carry to REV-1500 Line 6	47000

The $47,000 is taxed at the 4.5% lineal rate under 72 P.S. § 9116(a)(1), producing $2,115 of inheritance tax attributable to the gift.

Scenario 2: Margaret Ellen Smith — House With Retained Life Estate

Margaret Ellen Smith died on April 22, 2025. In 2018, she deeded her Lancaster home to her daughter Janet but kept a life estate. The home was worth $310,000 on the date of the deed and $385,000 on Margaret’s date of death.

Form Section	What Margaret’s Executor Enters
Estate Of	Smith, Margaret Ellen
File Number	2025-0987
Decedent’s SSN	333-44-5555
Item 1 — Description	Quitclaim deed to 142 Maple Lane, Lancaster, PA 17602, retaining life estate, recorded with Lancaster County Recorder of Deeds Book 5821 Page 412
Item 1 — Date of Transfer	07/18/2018
Item 1 — Transferee	Janet Smith Coleman — daughter
Item 1 — Value at Transfer (full date-of-death FMV)	385000
Item 1 — Taxable Value (no $3,000 exclusion — retained interest)	385000
Total — Carry to REV-1500 Line 6	385000

The retained life estate triggers full inclusion at date-of-death value because of the retained-interest rule under 72 P.S. § 9107(c)(1), and the 4.5% rate produces $17,325 in tax.

Scenario 3: Aisha Patel — Funded Irrevocable Trust Two Years Before Death, Plus Joint Account

Aisha Patel died on January 5, 2026. In 2024, she funded the Patel Family Irrevocable Trust with $200,000 for her niece Lila, and four months before death she added her brother Raj to a $40,000 savings account as a joint owner.

Form Section	What Aisha’s Executor Enters
Estate Of	Patel, Aisha Rani
File Number	2026-0042
Decedent’s SSN	444-55-6666
Item 1 — Description	Cash transfer to Patel Family Irrevocable Trust dated 05/12/2024, no retained interest
Item 1 — Date / Transferee / Value / Taxable	05/12/2024 / Patel Family Irrevocable Trust f/b/o Lila Park — niece / 200000 / Not reportable (outside one-year, no retained interest)
Item 2 — Description	Addition of joint owner to PNC savings account ending 7700
Item 2 — Date / Transferee / Value / Taxable	09/05/2025 / Raj Patel — brother / 20000 (½ value) / 17000
Total — Carry to REV-1500 Line 6	17000

The trust funding falls outside the one-year window and has no retained interest, so it is not reportable on Schedule G under 72 P.S. § 9107(c)(3); the joint-account addition within a year of death is reportable at half value to the new joint owner under 61 Pa. Code § 93.121. At the 12% sibling rate, the $17,000 produces $2,040 of tax.

How to File the Completed Form

REV-1510 is filed as part of the REV-1500 packet with the Register of Wills in the decedent’s county of residence, never directly with Harrisburg. The Register collects the filing, takes payment, time-stamps the original, and forwards the return to the Department of Revenue.

The packet must be filed and any tax must be paid within nine months of the date of death under 72 P.S. § 9136. A 5% discount on tax paid is available if payment is made within three months of death under 72 P.S. § 9142.

Filing channels include:

• In person at the county Register of Wills. Bring the original and at least two copies; the clerk stamps each. Philadelphia accepts filings at the Register of Wills office in City Hall Room 180, Allegheny at the County Office Building Room 524 in Pittsburgh, and Montgomery at One Montgomery Plaza in Norristown.
• By mail to the same Register of Wills. Use certified mail with return receipt; the postmark date is the filing date. Include a self-addressed stamped envelope and a duplicate copy for the clerk to stamp and return.
• By fax or online portal. Not available — Pennsylvania does not accept electronic filing of inheritance tax returns or schedules.

Filing fees are set by each county’s Register of Wills schedule, typically running $25–$50 for the inheritance tax return component, with separate probate fees if letters are also being requested. Payment of the inheritance tax itself is by check made payable to Register of Wills, Agent, or, in many counties, by money order or credit card with a small convenience fee.

After filing, keep the time-stamped duplicate as proof of filing; it is the executor’s primary defense if the Department later claims the return was late. Also keep a complete copy of REV-1510 with all attachments — appraisals, deeds, trust agreements, Form 709s — in the estate’s permanent file for at least four years after the final assessment, matching the audit lookback period the Department typically uses.

What Happens After You File

Once the Register of Wills forwards the return to the Department of Revenue’s Bureau of Individual Taxes, the Inheritance Tax Division reviews REV-1500 and every attached schedule, including REV-1510. The standard processing time is currently around 6–9 months for routine returns, longer for returns with valuation disputes.

The Department issues a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax under 72 P.S. § 9181. This notice either accepts the values reported on REV-1510, adjusts them, or requests additional documentation.

If the executor disagrees with the assessment, a protest must be filed within 60 days of the notice with the Department’s Board of Appeals using Form REV-65. After the Board of Appeals, further review is available before the Pennsylvania Board of Finance and Revenue and ultimately the Commonwealth Court of Pennsylvania.

If no protest is filed, the assessment becomes final, and any additional tax must be paid with interest. Refunds for overpayment are claimed using Form REV-1313, filed within three years of payment under 72 P.S. § 9181(d).

Mistakes to Avoid When Filling Out the Form

Schedule G has more landmines than its single-page layout suggests, and the Department’s auditors specifically look for these errors. Each mistake below has bitten experienced filers.

• Omitting transfers to a revocable trust. The retained power of revocation pulls the entire trust corpus back, often producing six-figure adjustments.
• Reporting only the remainder interest in a life-estate deed. PA pulls the full date-of-death FMV back; reporting the remainder under-reports tax.
• Using the federal $18,000 / $19,000 annual exclusion. PA’s exclusion is $3,000; using federal numbers causes a near-automatic adjustment.
• Listing date the check was cashed instead of date delivered. This shifts the transfer in or out of the one-year lookback and changes taxability.
• Failing to list joint-titling additions within one year of death. Adding a non-spouse joint owner is a reportable transfer under 61 Pa. Code § 93.121.
• Mis-classifying a stepchild or adopted child as a friend. Pushes the transfer from 4.5% to 15%, tripling the tax.
• Combining multiple gifts to one transferee on one line. Hides dates the Department needs for the lookback rule.
• Forgetting to carry the total to REV-1500 Line 6. The schedule is filed but the tax is not assessed; the Department later issues a deficiency with interest.
• Skipping the Form 709 cross-check. Federal gift tax filings are visible to PA through information sharing, and undisclosed gifts come back as audit findings.
• Using a stale revision of the form. The Department occasionally rejects returns filed on superseded revisions; always download the current PDF.
• Leaving the relationship column vague. “Friend” or “family member” triggers a Request for Additional Information and freezes processing.
• Treating gifts to the surviving spouse as reportable. Spousal transfers are exempt under 72 P.S. § 9113; listing them inflates the taxable estate.

Do’s and Don’ts

A short discipline list helps the executor stay within the schedule’s rules without re-reading the entire instruction booklet for every line.

• Do download a fresh PDF for each estate, because the Department updates the form between revisions.
• Do pull the decedent’s last two Form 709 gift tax returns first, because they show every reportable federal gift the IRS already knows about.
• Do value real estate with a date-of-death appraisal from a licensed PA appraiser, because the Department gives appraiser values strong weight.
• Do describe each transfer with concrete details (account number, deed book, trust name and date), because vague descriptions trigger audit letters.
• Do apply the $3,000 PA exclusion per transferee per year, not per gift, because the rule is about people, not transactions.
• Do carry the total to Line 6 of REV-1500, because the schedule alone does not produce an assessment.
• Don’t use the federal annual exclusion amount, because PA’s $3,000 figure is set by 72 P.S. § 9107(c)(3) and has not been indexed since 1995.
• Don’t omit gifts to a revocable trust, because the retained power of revocation triggers full inclusion.
• Don’t report only the remainder interest in a retained life-estate deed, because PA pulls the full date-of-death value back.
• Don’t file directly with Harrisburg, because the Register of Wills must time-stamp first.
• Don’t wait past the three-month mark to pay tax, because the 5% prepayment discount is lost.
• Don’t discard appraisals or trust agreements, because the Department can audit for at least four years.

Pros and Cons of Filing on Your Own vs. With Help

Many executors can complete REV-1510 without an attorney for simple estates, but more complex transfers — retained life estates, business interests, multi-state assets — usually warrant professional help.

Pros of filing pro se:

• Saves attorney fees, which often run $2,500–$7,500 for a full PA inheritance tax return engagement.
• Forces the executor to learn the estate’s assets in detail, useful for later beneficiary disputes.
• The fillable PDF on the Department of Revenue site is genuinely usable for simple estates.
• Direct access to the Register of Wills clerk lets the filer ask procedural questions for free.
• The 5% prepayment discount is achievable pro se with careful calendaring.

Cons of filing pro se:

• One missed retained-interest transfer can cost more than the entire attorney fee saved.
• Valuation of closely held businesses, art, or unique real estate requires expert appraisers the executor must source independently.
• Protests and Board of Appeals proceedings are far harder without counsel familiar with Pennsylvania Board of Finance and Revenue procedure.
• Personal liability for the executor exists if tax is under-paid; counsel reduces this risk under 72 P.S. § 9145.
• Time investment is heavy — Schedule G alone often takes 6–10 hours to assemble for a moderately complex estate.

REV-1500 vs. REV-1510 at a Glance

The master return and the schedule do different jobs but must agree at the line where they meet.

Feature	REV-1500 vs. REV-1510
Purpose	REV-1500 reports the entire taxable estate; REV-1510 reports only inter-vivos transfers and miscellaneous non-probate property
Pages	REV-1500 is multi-page with summary lines; REV-1510 is a single-page schedule
Where the totals connect	REV-1510 total flows to REV-1500 Line 6 on Page 2
Who must file	REV-1500 is filed for every PA resident decedent with reportable property; REV-1510 only when reportable lifetime transfers exist
Statutory anchor	REV-1500 follows the entire PA Inheritance and Estate Tax Act; REV-1510 specifically follows 72 P.S. § 9107

FAQs

Is REV-1510 required if the decedent made no gifts in the year of death?

No. The schedule is only required when there are reportable transfers, including any retained-interest transfer regardless of date and any gift over $3,000 per transferee within one year of death.

Are gifts to my surviving spouse reported on Schedule G?

No. Transfers to a surviving spouse are taxed at 0% under 72 P.S. § 9116 and are excluded from the inter-vivos transfer schedule entirely.

Do I include the $50,000 birthday gift my mom made three years before she died?

No. Outright gifts more than one year before death with no retained interest are not reportable on Schedule G under the one-year rule.

Do I include the home Mom deeded me 10 years ago but kept a life estate in?

Yes. Retained-life-estate transfers are pulled back at full date-of-death fair market value regardless of how long ago the deed was signed.

What value do I list for a retained-life-estate property — date of transfer or date of death?

No date-of-transfer value here. Use the date-of-death fair market value because retained-interest transfers are valued at death under PA law.

Do I write the transferee’s relationship as “friend” if I’m not sure?

No. Use the precise relationship; vague entries trigger Department information requests and can push the rate from 4.5% to 15%.

Is a transfer-on-death (TOD) brokerage account reported on REV-1510?

No. TOD accounts are reported on Schedule F (jointly-owned property) or as part of the brokerage assets, not on REV-1510, unless the decedent retained an interest under another schedule’s rules.

Do I subtract $3,000 from each gift, or $3,000 per person per year?

No — not per gift. The $3,000 PA exclusion is per transferee per calendar year, even if there were multiple gifts to the same person.

Is the federal $18,000 annual exclusion the same as the PA $3,000 exclusion?

No. They are different rules under different statutes; PA has not raised the $3,000 figure since 1995 and is not tied to the federal amount.

Do I list the date the check was written or the date it cleared in the Date of Transfer column?

No — neither, exactly. Use the date the check was delivered to the donee, mirroring federal gift tax timing for unconditional checks.

Is REV-1510 ever filed by itself without REV-1500?

No. Schedule G is always an attachment to the REV-1500 master return for resident decedents and to REV-1737-A for non-resident decedents.

Can REV-1510 be e-filed?

No. Pennsylvania does not accept electronic filing of inheritance tax returns or schedules; everything must be filed on paper with the Register of Wills.

Do I include life insurance the decedent gave away within a year of death?

Yes. Life insurance the decedent owned and transferred within one year of death is reportable on Schedule G at the value of the policy on the date of transfer.

Do I report the addition of my brother to a joint bank account six months before Mom died?

Yes. Adding a non-spouse joint owner within one year of death is a reportable inter-vivos transfer at the proportional value passing to the new joint owner.