Pennsylvania Form REV-1511, Schedule H – Funeral Expenses & Administrative Costs, is the schedule attached to the PA Inheritance Tax Return REV-1500 that lets the estate of a Pennsylvania decedent deduct funeral, burial, and administration expenses from the taxable estate. The schedule is filed by the personal representative — the executor named in the will or the administrator appointed by the Register of Wills — with the Register of Wills in the county where the decedent lived.
The current revision is REV-1511 (EX) MOD 08-22, printed in the lower-left corner of the official REV-1511 PDF. Pennsylvania collected over $1.6 billion in inheritance tax in fiscal year 2024, and the Department of Revenue reports that improperly documented Schedule H deductions are among the top three reasons inheritance tax returns get adjusted, according to the PA Inheritance Tax Return Instructions. Getting this schedule right can shave thousands of dollars off a family’s tax bill.
This article breaks down every line of REV-1511 in plain English, walks through three real-world estate scenarios, and flags the disallowed deductions that trigger Department of Revenue adjustments under 72 P.S. § 9128.
Here is what you will learn:
- 📋 What REV-1511 covers and which expenses qualify as deductible under Pennsylvania law
- 🧾 How to fill out every line, box, and signature block without triggering rejection
- 👪 Three full filer walkthroughs — a modest estate, a mid-size estate with real estate, and a larger estate with a prepaid funeral trust
- ⚠️ The ten most common Schedule H mistakes and the dollar consequences of each
- ⏰ The 9-month filing deadline, the 5% early-pay discount, and the late-filing interest math
What the Form Is and Who Must File It
Form REV-1511 is Schedule H of the Pennsylvania Inheritance Tax Return. It lists the funeral, burial, and administrative expenses the estate paid (or owes) so those amounts can be subtracted from the gross estate before the Department of Revenue calculates inheritance tax. Without Schedule H, the estate effectively pays tax on money it never kept.
Every estate that files a REV-1500 — meaning every estate of a Pennsylvania resident decedent with assets — should file a Schedule H if the estate paid any funeral or administration expenses. Nonresident decedents who owned Pennsylvania real estate or tangible personal property file the REV-1737-A and use Schedule H of REV-1737 instead, but the deduction logic is the same.
The personal representative signs and files the schedule. That is the executor named in the probated will or, if there is no will, the administrator the Orphans’ Court appoints. If no personal representative has been appointed (small estates handled by a surviving spouse, for example), the person filing the REV-1500 — usually the surviving spouse or next of kin — completes Schedule H.
Pennsylvania authorizes these deductions under 72 P.S. § 9128, which lists the specific categories of expenses an estate may deduct. The statute is narrow on purpose. Expenses that benefit the heirs personally — a family member’s airfare to the funeral, for example — are not deductible, even if the estate paid them.
Before You Start: Documents and Information You Need
Pull every receipt and invoice before you open the form. Schedule H is unforgiving when amounts do not match the supporting paperwork the Department of Revenue may request during a desk audit, as the Inheritance Tax General Information page warns.
Gather these eight items at a minimum:
- Itemized funeral home statement. The funeral home’s signed, itemized invoice showing every line — casket, viewing, transportation, professional services. Without it, the Department can disallow round-number entries.
- Cemetery and burial receipts. The deed or receipt for the burial plot, opening-and-closing fee, vault, headstone, and engraving. Plot purchases for the decedent are deductible; family plots bought for future use are not.
- Clergy, organist, and meal receipts. Honoraria paid to clergy, musicians, and the post-funeral luncheon are deductible if they relate to the funeral itself.
- Letters Testamentary or Letters of Administration. The short certificate from the Register of Wills proves you have authority to file. The estate cannot deduct fees you have no authority to pay.
- Attorney fee agreement. A signed engagement letter or invoice from the estate’s attorney showing the hourly rate or flat fee.
- Executor commission worksheet. A calculation of the executor’s fee, ideally tied to the Johnson Estate fee schedule Pennsylvania Orphans’ Courts use as a benchmark for reasonableness.
- Real estate carrying costs. Property tax bills, homeowners insurance premiums, utility bills, and lawn-care invoices for any real estate the estate maintained during administration.
- Probate filing receipts. The Register of Wills filing fee receipt, advertising costs for the legal notice required by 20 Pa.C.S. § 3162, and any bond premiums.
Missing even one of these can force you to amend Schedule H later, and amendments draw audit scrutiny.
Where to Get the Form and How to Access It
Download the official current version directly from the Pennsylvania Department of Revenue REV-1511 page. The PDF is fillable on a desktop computer using Adobe Acrobat Reader, but it does not save typed entries on mobile browsers, so always use a laptop or desktop.
You can also pick up paper copies at any county Register of Wills office. Philadelphia’s Register of Wills is in Room 185 of City Hall; Allegheny County’s is in Room 401 of the City-County Building in Pittsburgh. Most other counties keep a stack of REV-1500 booklets — which include REV-1511 — at the front counter.
The Department of Revenue’s Forms for Individuals — Inheritance Tax library hosts every related schedule (A through O) and the full REV-1500 Instruction Booklet. Read the booklet alongside Schedule H — the line numbering matches.
If you need older revisions because you are filing for a decedent whose date of death predates the current revision, email the Department of Revenue at ra-rvinhtaxforms@pa.gov to request the prior version. The Department dates each form by the decedent’s date of death, not the filing date, so using the wrong revision can trigger a rejection notice.
Print Schedule H one-sided on plain white 8.5”×11” paper. The Department’s scanners reject double-sided submissions and any photocopies that fade the form’s reference numbers in the bottom margin.
Step-by-Step: How to Fill Out Form REV-1511 Line by Line
Schedule H is a single page divided into a header block, three numbered expense sections (A. Funeral Expenses, B. Administrative Costs, C. Miscellaneous Administration Expenses), and a total line. Every entry must tie to a receipt you can produce on demand.
Header — Estate of (Decedent’s Name)
The top of the page asks for the decedent’s full legal name exactly as it appears on the REV-1500 cover page. Use the name from the death certificate, including middle initial and any suffix.
Type the name in capital letters, last name first, in the format SMITH, ROBERT J., SR. The Department of Revenue matches this entry against the REV-1500 and the death certificate. Maria Lopez writes LOPEZ, ANTONIO because that is exactly how the death certificate reads.
If the decedent used a nickname, an alias, or had a name change during life (a remarriage, a court-ordered change), enter only the legal name from the death certificate. List aliases on Schedule G or in a separate cover letter.
A common mistake is entering the surviving spouse’s name in the header instead of the decedent’s. The result is automatic rejection because the schedule will not match the REV-1500. Many filers also believe the maiden name belongs here for a married woman — it does not, unless that is the name on the death certificate.
Header — File Number
The file number is the docket number the Register of Wills assigns when the estate is opened. It looks like 2026-1234 or 51-26-0987 depending on the county. Copy it exactly from the short certificate (Letters Testamentary or Letters of Administration).
Enter the number with hyphens exactly as printed. Marcus Lee, executor of his father’s estate in Lancaster County, writes 2026-0456. The Department of Revenue uses this number to file Schedule H with the rest of the estate paperwork.
If you have not yet been appointed when filing — rare, but it happens for small estates filed by a surviving spouse without formal probate — leave the file number blank and write “NO PROBATE” in the margin. The Department will assign an internal number.
A common error is using the federal Employer Identification Number (EIN) here instead of the probate file number. The EIN belongs on Schedule J for income, not on Schedule H. Filers also wrongly believe the Social Security number of the decedent goes here; it does not.
Section A — Funeral Expenses
Section A captures everything related to the funeral, burial, cremation, and memorialization. Each line is numbered and labeled. The form gives you space for the payee’s name, a description, and the amount.
List one expense per line. Maria Lopez writes “Hartmann Funeral Home — Casket, viewing, professional services — $9,842.50” on Line 1. Round amounts only when the receipt itself rounds; otherwise enter cents.
Funeral expenses include the funeral director’s fee, casket or urn, embalming, cremation, transportation of the body, viewing room rental, flowers placed on the casket, obituary publication, death notices in newspapers, clergy and musician honoraria, and the post-funeral meal hosted by the estate.
Cemetery costs go here too — the burial plot for the decedent only, the opening and closing fee, the burial vault, the headstone or grave marker, and engraving. A plot bought as part of a family arrangement (for the surviving spouse, for example) is not deductible until that person dies and the cost is allocated to that estate.
A common edge case is the prepaid funeral trust. If the decedent prepaid through an irrevocable funeral trust, the trust pays the funeral home directly, and the estate cannot also deduct the same amount on Schedule H — that is a double deduction. Only expenses the estate paid count.
A common mistake is including travel costs for family members flying in for the funeral. Those are personal, not estate, expenses, and the Department of Revenue will disallow them, increasing taxable estate by that amount. Filers also wrongly believe a “celebration of life” held a year later is deductible; it is not, because it falls outside reasonable funeral expenses under 72 P.S. § 9128.
Section A — Subtotal Funeral Expenses
After the last funeral line, add every dollar in Section A and enter the sum in the Subtotal box at the bottom of Section A. Use a calculator twice. The Department’s scanners catch math errors immediately.
Marcus Lee adds his three Section A lines — $11,500 + $2,300 + $475 = $14,275 — and writes that figure in the subtotal box.
If a funeral expense is unpaid at the time of filing, you may still deduct it as long as it is a legitimate, fixed obligation of the estate. Note “(unpaid)” beside the description so the Department sees the basis.
A common mistake is omitting cents and rounding aggressively. The Department recalculates from supporting receipts, and a $3 rounding gap on a single line forces a notice. Filers also believe they can estimate the headstone before it is ordered; they cannot — only an actual contracted amount qualifies.
Section B — Administrative Costs (Attorney, Executor, Register of Wills, Bond)
Section B captures the professional fees and court costs of running the estate. Pennsylvania allows reasonable attorney fees, executor commissions, accountant fees, probate filing fees, advertising for creditors, and surety bond premiums.
Enter each on its own line with the payee, a short description, and the amount. Janet Cole, executor of her mother’s $850,000 estate, writes “Bryant & Tate LLC — Estate attorney fees — $12,750” on the first line of Section B.
Attorney fees must be reasonable for the size and complexity of the estate. Pennsylvania does not impose a fixed schedule, but the Johnson Estate fee schedule — recognized by Orphans’ Courts statewide — is the safe-harbor benchmark. Fees above that schedule require a written justification.
Executor commissions follow the same standard. The Johnson Estate schedule suggests roughly 5% on the first $100,000, 4% on the next $200,000, 3% on the next $800,000, and lower percentages above. Self-dealing executors who pay themselves more risk a Department challenge and a beneficiary objection.
The Register of Wills filing fee depends on the county and the gross estate size. Philadelphia charges on a sliding scale starting at $150; Allegheny County starts around $69.50; rural counties run lower. The fee is fully deductible.
A common mistake is deducting the executor’s commission before it is actually taken. If the executor waives the fee — common when the executor is also the sole beneficiary, for income tax reasons — the deduction is $0, not the Johnson schedule amount. Filers also wrongly believe attorney fees for will contests between heirs are estate-deductible; they are not, because those fees benefit individual parties, not the estate.
Section C — Miscellaneous Administration Expenses
Section C is where real-estate carrying costs, appraiser fees, accountant fees beyond return preparation, and unreimbursed administration expenses go. List property taxes paid during administration, homeowners insurance premiums, utility bills, lawn care, snow removal, locksmith fees to secure the home, and the cost of cleaning out and preparing real estate for sale.
Enter each one separately. Carlos Rivera writes “PECO Energy — Utilities Aug-Dec 2025 — $612.43” on a Section C line.
Reasonable real estate expenses are deductible until the property is sold or distributed. After distribution, the heir owns the carrying costs personally. Document the sale or distribution date carefully because that date is the cutoff.
Appraiser fees for valuing real estate, business interests, and unique tangible property (jewelry, art, collections) belong here. So do safe-deposit box drilling fees, credit card cancellation administrative costs, and the cost of obtaining certified copies of the death certificate beyond the few that came with the funeral package.
A common edge case is mortgage interest during administration. The interest portion of the mortgage payment is a Section C expense; the principal portion reduces the mortgage liability on Schedule I instead.
A common mistake is double-counting. If you list a mortgage payment in full on Schedule C, you cannot also list the interest portion on Schedule H. Filers also wrongly believe their personal mileage to the bank, courthouse, or accountant is deductible; the Department generally disallows mileage without a contemporaneous log and a clear estate-business purpose.
Total Deductions Line
The bottom of REV-1511 has a single Total line that sums Sections A, B, and C. Add the three subtotals carefully and enter the figure in the Total box.
Janet Cole adds Section A ($16,420) + Section B ($28,300) + Section C ($4,275) = $48,995 and enters that on the Total line. This figure also flows to Line 9 of the REV-1500 as the Schedule H deduction.
If your total exceeds the value of the gross estate, something is wrong. Recheck your entries. Schedule H deductions cannot create a negative taxable estate, and an oversized deduction is a red flag for a desk audit.
A common mistake is entering the Schedule H total on the wrong line of REV-1500. It belongs on Line 9, labeled “Total Deductions from Schedule H.” Filers also wrongly believe the Department will fix arithmetic errors silently; it will not — it sends a notice and may reject the return.
Signature, Title, and Date
Schedule H itself does not have a separate signature block — the personal representative signs the REV-1500 cover page, and that signature covers all attached schedules. Still, every Schedule H should be dated and initialed in the margin so the Register of Wills knows when you finalized it.
Use today’s date in MM/DD/YYYY format. Carlos Rivera initials CR and dates 04/12/2026 in the lower right margin.
If two co-executors serve, both initial the schedule. The REV-1500 must carry both signatures as well, or the Department will reject the entire packet.
A common mistake is signing the REV-1500 but forgetting that an attorney-prepared Schedule H must still come from the executor. The attorney can prepare it, but the executor’s name and authority govern. Filers also wrongly believe a digital signature is acceptable; Pennsylvania currently requires a wet-ink signature on the paper REV-1500 filed with the Register of Wills.
Three Filled-Out Examples Using Real Scenarios
These three named filers cover the most common Pennsylvania estate fact patterns. Each one follows a single executor through Schedule H from header to total.
Scenario 1 — Maria Lopez (Modest Estate, Traditional Funeral)
Maria’s father, Antonio Lopez, died at age 78 in Reading, PA. His estate totals $215,000 — a paid-off house, a checking account, and a small CD. Maria handles probate herself with a modest attorney consultation.
| Form Section | What Maria Enters |
|---|---|
| Decedent’s Name | LOPEZ, ANTONIO |
| File Number | 2026-0301 (Berks County Register of Wills) |
| Section A — Line 1 | Hartmann Funeral Home — Casket, viewing, services — $9,842.50 |
| Section A — Line 2 | Forest Hills Cemetery — Plot, vault, opening/closing — $4,150.00 |
| Section A — Line 3 | Stoneworks of Reading — Granite headstone & engraving — $2,100.00 |
| Section A — Subtotal | $16,092.50 |
| Section B — Line 1 | Greene & Sons LLP — Attorney consultation flat fee — $1,500.00 |
| Section B — Line 2 | Berks County Register of Wills — Probate filing fee — $200.00 |
| Section C — Line 1 | Reading Township — 2025 property tax (post-death portion) — $612.00 |
| Total Deductions | $18,404.50 |
Scenario 2 — Marcus Lee (Mid-Size Estate with Real Estate Carrying Costs)
Marcus is the executor of his father’s $620,000 estate in Lancaster County. The estate includes a house that takes seven months to sell, a brokerage account, and an IRA. Marcus hires a probate attorney and takes a modest executor commission.
| Form Section | What Marcus Enters |
|---|---|
| Decedent’s Name | LEE, ROBERT D. |
| File Number | 2026-0456 |
| Section A — Line 1 | Charles F. Snyder Funeral Home — Full service & cremation — $11,500.00 |
| Section A — Line 2 | Lancaster Cemetery — Niche & engraving — $2,300.00 |
| Section A — Line 3 | Trinity Lutheran Church — Clergy honorarium & luncheon — $475.00 |
| Section B — Line 1 | Bryant Probate Law — Attorney fees per engagement — $9,250.00 |
| Section B — Line 2 | Marcus Lee, Executor — Commission per Johnson schedule — $18,600.00 |
| Section C — Line 1 | PECO Energy & PPL Utilities — Aug 2025–Mar 2026 — $1,847.62 |
| Section C — Line 2 | State Farm — Homeowners insurance during admin — $1,225.00 |
| Total Deductions | $45,197.62 |
Scenario 3 — Janet Cole (Larger Estate with Prepaid Funeral Trust and Contested Fees)
Janet’s mother, Eleanor Cole, died in Pittsburgh leaving an $1,150,000 estate. Eleanor had an irrevocable prepaid funeral trust covering most funeral costs. Janet, an attorney herself, handles probate with co-counsel and faces a sibling who challenges her executor commission.
| Form Section | What Janet Enters |
|---|---|
| Decedent’s Name | COLE, ELEANOR M. |
| File Number | 02-26-1187 (Allegheny County) |
| Section A — Line 1 | D’Alessandro Funeral Home — Costs above prepaid trust — $1,840.00 |
| Section A — Line 2 | Calvary Cemetery — Opening, closing, perpetual care — $2,425.00 |
| Section A — Line 3 | Roselli Granite — Headstone & engraving — $3,150.00 |
| Section B — Line 1 | Tate & Marsh PC — Co-counsel attorney fees — $14,750.00 |
| Section B — Line 2 | Janet Cole, Executor — Reduced commission (sibling agreement) — $22,000.00 |
| Section B — Line 3 | Allegheny County Register of Wills — Filing fee — $445.00 |
| Section C — Line 1 | Smithfield Appraisers — Real estate & jewelry appraisal — $1,950.00 |
| Section C — Line 2 | Duquesne Light & Peoples Gas — Utilities during admin — $2,180.00 |
| Total Deductions | $48,740.00 |
How to File the Completed Form
REV-1511 never travels alone. It is filed as an attachment to the REV-1500 Inheritance Tax Return with the Register of Wills in the county where the decedent lived at death. The Register of Wills timestamps the return and forwards it to the Department of Revenue.
Filing in person. Walk the original REV-1500 plus all schedules into the county Register of Wills office. Bring two copies — one for the office to stamp and return to you as proof of filing, one for your own records. The Philadelphia Register of Wills sits in Room 185 of City Hall, open weekdays 8:00 a.m. to 4:00 p.m. Pay any inheritance tax due by check made payable to Register of Wills, Agent. Most counties accept cash, check, or money order; few accept credit cards.
Filing by mail. Send the return and all schedules by certified mail with return receipt to the Register of Wills office at the county courthouse. The postmark date controls timeliness. Pittsburgh’s Allegheny County office is at 414 Grant Street, Room 401, Pittsburgh, PA 15219. Keep the green return-receipt card as proof of filing.
Online filing through myPATH. Pennsylvania’s myPATH portal accepts inheritance tax payments online but does not yet accept the full REV-1500 return for most estates. You can use myPATH to prepay estimated inheritance tax to lock in the 5% early-payment discount; the actual return still goes to the Register of Wills. ACH debit is the only no-fee option; credit-card payments incur a third-party processor fee.
Processing time. The Department of Revenue typically issues a Notice of Inheritance Tax Appraisement within 6 to 12 months of filing. Complex estates take longer. You will receive Form REV-1547 confirming the final assessment.
Deadline and discount. The return is due 9 months after the date of death under 72 P.S. § 9136. Pay tax within 3 months of death and the estate earns a 5% discount on the tax paid. Late returns accrue interest at the federal short-term rate plus 3%, plus a 25% late-filing penalty in extreme cases.
Proof of filing. Always keep the Register of Wills’ time-stamped receipt and the certified-mail green card. If the Department later questions a Schedule H entry, those documents are your defense.
What Happens After You File
After the Register of Wills accepts the REV-1500 packet, the file moves to the Pennsylvania Department of Revenue Bureau of Individual Taxes — Inheritance Tax Division. A tax examiner reviews each schedule, including REV-1511.
Expect one of three outcomes. The examiner accepts the return as filed and issues a Notice of Inheritance Tax Appraisement (Form REV-1547) confirming the tax. Or the examiner sends a request for additional documentation — usually receipts for specific Schedule H lines. Or the examiner issues an adjustment, increasing the taxable estate and the tax owed.
If the Department adjusts Schedule H, you have 60 days to file a Notice of Appeal (REV-65) with the Board of Appeals. Beyond the Board of Appeals, you can petition the Board of Finance and Revenue and ultimately the Commonwealth Court of Pennsylvania. Most Schedule H disputes resolve at the Board of Appeals level with proper receipts.
If you owe more tax after the adjustment, the Department charges interest from the original due date. If you overpaid, the Department refunds the excess plus statutory interest. Either way, distribute final shares to beneficiaries only after the Notice of Appraisement is final, or you risk personal liability as personal representative under 20 Pa.C.S. § 3392.
Mistakes to Avoid When Filling Out the Form
These are the ten errors most likely to trigger an adjustment, an audit notice, or a rejection.
- Including family travel and lodging. Personal travel for relatives is not deductible, and the Department will disallow the line, raising taxable estate.
- Double-counting prepaid funeral trust amounts. If the trust paid the funeral home, the estate cannot deduct the same dollars; the Department flags this immediately.
- Estimating executor commissions never actually taken. A waived commission is $0; deducting a Johnson schedule amount you did not pay yourself is a misstatement.
- Listing a family burial plot for future use. Only the decedent’s own plot qualifies; future plots for survivors get disallowed.
- Deducting personal mileage without a log. Untracked mileage is the easiest line for an examiner to remove.
- Rounding aggressively. Mismatched cents between Schedule H and the underlying receipts trigger automatic notices.
- Using the wrong revision of the form. The Department uses the date of death to select the correct revision; the wrong version gets bounced back.
- Forgetting to subtotal each section. Missing subtotals force the examiner to recalculate, and recalculations often produce adjustments.
- Listing post-distribution real estate carrying costs. Once title transfers to the heir, costs are personal, not estate.
- Skipping cents on funeral home invoices. A $9,842 entry against a $9,842.50 invoice is a $0.50 mismatch the system catches.
Do’s and Don’ts
These rules will keep your Schedule H clean.
- Do itemize every line with payee, description, and amount, because vague entries invite document requests.
- Do keep originals of every receipt, because the Department can request them up to three years after filing.
- Do match Schedule H entries dollar-for-dollar to your receipts, because mismatches generate adjustments.
- Do use the executor commission benchmark from the Johnson Estate fee schedule, because it is the recognized safe harbor.
- Do file within 3 months of death when cash allows, because the 5% discount is significant on six-figure estates.
- Do sign the REV-1500 in wet ink, because Pennsylvania still requires it.
- Don’t deduct family flowers, family meals before the funeral, or out-of-town family lodging, because none of these are estate expenses.
- Don’t estimate any line — use only contracted or paid amounts, because estimates get disallowed.
- Don’t combine multiple expenses into one line, because lump entries hide detail and invite scrutiny.
- Don’t file Schedule H without the REV-1500, because the Register of Wills will reject the standalone schedule.
- Don’t distribute the estate before the Notice of Appraisement is final, because you risk personal liability for unpaid tax.
- Don’t ignore a Department information request, because non-response converts to a default adjustment.
Pros and Cons of Filing on Your Own vs. With Help
Schedule H looks simple but interacts with every other schedule. Whether to hire a probate attorney depends on estate size, family dynamics, and your comfort with detail.
Pros of filing pro se.
- Cost savings, because attorney fees on a $300,000 estate often exceed $6,000.
- Direct control, because you decide which expenses to claim and how to document them.
- Faster turnaround on simple estates, because you do not wait on attorney availability.
- Personal familiarity with receipts, because you handled the funeral and the bills.
- Full discretion on executor commission, because you choose to take or waive it.
Cons of filing pro se.
- Higher error rate, because filers miss disallowed-expense rules under 72 P.S. § 9128.
- No buffer with the Department, because notices come straight to you.
- Personal liability exposure, because executors who underpay tax can be personally on the hook.
- No advice on family disputes, because heirs may challenge fees or distributions.
- Lost deductions, because pro se filers commonly miss deductible categories like mortgage interest during administration.
FAQs
Do I have to file Schedule H if the estate had no funeral expenses?
No. If the estate paid zero funeral and administrative expenses, Schedule H is optional. Most estates have at least probate filing fees, so Schedule H is rarely truly empty.
Can I deduct funeral expenses paid by a family member instead of the estate?
No. Only expenses the estate paid (or owes) qualify under 72 P.S. § 9128. If a relative paid out of pocket, the estate can reimburse them and then deduct the reimbursement.
Is the executor’s commission taxable income to me?
Yes. Executor commissions are ordinary income for federal and Pennsylvania income tax purposes. Many sole-beneficiary executors waive the fee to avoid converting tax-free inheritance into taxable income.
Do I write the gross funeral home bill or only the amount the estate actually paid?
No, do not write the gross bill if part was prepaid by a trust. Enter only the amount the estate paid out of pocket on the Section A line.
Can I deduct the cost of a headstone bought a year after death?
Yes, as long as it is reasonable and the estate is still open. List it on Section A with the engraver’s invoice attached.
Should I list mortgage payments on Schedule H or Schedule I?
No to Schedule H for the principal portion. Mortgage principal reduces the debt on Schedule I; only the interest paid during administration belongs on Schedule H Section C.
Do clergy honoraria count even if paid in cash?
Yes, but you need a written acknowledgment from the clergy member or a contemporaneous note showing the amount, date, and purpose; cash without documentation gets disallowed.
Can I deduct attorney fees for a will contest between heirs?
No. Will-contest fees benefit individual parties, not the estate, and the Department disallows them on Schedule H.
Is the Register of Wills filing fee deductible?
Yes. Probate filing fees are administrative costs deductible on Section B with the receipt from the county Register of Wills.
Do I deduct the cost of feeding family members the night before the funeral?
No. Pre-funeral family meals are personal hospitality, not estate expenses, and they get disallowed.
Can I deduct property taxes paid on the decedent’s house during administration?
Yes. Property taxes accruing after the date of death and paid by the estate before distribution belong on Section C with the tax bill attached.
Do I need to file Schedule H separately if the estate is a small estate using REV-1543?
No. Small estates of $50,000 or less use REV-1543, which has its own deduction lines built in; you do not file a separate Schedule H.
Is a “celebration of life” deductible if held later as the only memorial?
No in nearly all cases. The Department reads funeral expenses narrowly, and a celebration outside customary funeral timing typically gets disallowed.
Can I amend Schedule H after filing?
Yes. File a corrected REV-1500 packet with a revised REV-1511 and a cover letter explaining the change; expect an adjusted Notice of Appraisement.
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-1513 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1503 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1514 (w/Examples) + FAQs
- How to Fill Out Delaware Inventory and Appraisement of the Estate + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs