Pennsylvania Form REV-1512, Schedule I – Debts of Decedent, Mortgage Liabilities & Liens, is the schedule the personal representative attaches to the REV-1500 Inheritance Tax Return to list every valid debt the decedent owed at the time of death. The version in use today is REV-1512 EX (02-15), and you should confirm that revision date in the bottom corner of the form before you start.
This one-page schedule lowers the taxable value of the estate by subtracting real, provable debts from the gross estate. Get it right and the family pays less tax; pad it with debts that do not belong there and you risk a disallowance, a higher assessment, or a slow, painful review. The stakes are real: Pennsylvania charges interest the day after the nine-month deadline and can assess a penalty of 25 percent of the tax due or $1,000, whichever is less, when a return is filed late, per the REV-1500 instructions.
Here is what you will walk away knowing:
- 📋 What Schedule I is, who must file it, and how it feeds Line 10 of the REV-1500
- 🧾 The exact documents and numbers to gather before you write a single entry
- ✍️ A line-by-line, box-by-box walkthrough with named examples
- 🏠 How to handle tricky debts like jointly owned property, medical bills, and recent transfers
- ⚠️ The mistakes that trigger holds, disallowances, and bigger tax bills
What the Form Is and Who Must File It
Form REV-1512 is Schedule I of the Pennsylvania Inheritance Tax Return. Its single job is to report all valid debts of the decedent owed at the time of death, including all mortgages and liens on real estate, per the official Schedule I instructions. These debts are deductions. They shrink the gross estate down to the net value that actually gets taxed.
The form does not stand alone. It is filed as part of the larger REV-1500 package, which is required for every decedent who has property which is or may be subject to tax, as the law explains in 72 P.S. § 9101 et seq., the Inheritance and Estate Tax Act of 1991. The person who must file is the personal representative — the executor named in the will or the administrator appointed by the Register of Wills. If no personal representative is appointed, the transferee of property (a joint owner, heir, or beneficiary) must step in and file.
Pennsylvania inheritance tax is a tax on the right to receive property at death, not on the estate as a whole entity. The rate depends on who inherits: 0 percent to a surviving spouse, 4.5 percent to lineal heirs like children and parents, 12 percent to siblings, and 15 percent to everyone else, under the REV-1500 rate rules. Because deductions on Schedule I reduce the taxable base before those rates apply, every dollar of valid debt you list saves real money for the heirs.
You complete Schedule I only if the decedent owed debts at death. If the decedent died debt-free, you leave Line 10 of the REV-1500 blank and skip the schedule. Do not submit a blank Schedule I; the Department of Revenue instructs filers not to send empty schedules.
Before You Start: Documents and Information You Need
Filling out Schedule I goes fast when you have proof in hand, and grinds to a halt when you guess. The Department of Revenue can demand verification for any deduction, and failure to provide the information will result in a delay of the processing of the return, or in the issuance of an unfavorable assessment, per the REV-1500 documentation rules. Gather these items first.
- The estate name and file number. The Register of Wills assigns this number when the estate is opened; without it the schedule cannot be matched to the return.
- The decedent’s date of death. Every debt is valued as of this date, so the death certificate anchors all your figures.
- Mortgage payoff statements. You need the unpaid principal balance as of the date of death, and proof of the mortgage is always required.
- Credit card statements. Pull the balance owed on the date of death, not a later or earlier figure.
- Property tax bills. County, municipal, and school taxes owed before death are deductible; copies prove the amount.
- Final utility bills. Electric, gas, water, and similar bills for service before death belong here with supporting invoices.
- Unpaid medical bills. Only the portion not reimbursed by insurance counts, so keep insurance explanation-of-benefits forms.
- Loan and lien documents. Car loans, personal loans, and recorded liens need contracts or statements showing the balance.
- Deeds for real estate. A deed shows whether the decedent owned property alone or with others, which controls how much mortgage debt you can deduct.
If any one of these is missing, the consequence is concrete. A debt without proof can be disallowed, which raises the net taxable estate and the tax owed. Gather everything before you open the form so each line you write has a paper trail behind it.
Where to Get the Form and How to Access It
You can download REV-1512 and its instructions free from the Pennsylvania Department of Revenue. The direct link to the schedule and its instructions is the REV-1512 Schedule I PDF on the department’s website. You can also reach the full set of inheritance tax forms through the PA inheritance tax forms page.
If you cannot print at home, call the department’s forms line at 1-800-362-2050 to request a copy by mail. Taxpayers with hearing or speaking needs can use the TTY line at 1-800-447-3020. For help understanding the form, the inheritance tax help line is 717-787-8327, open 7:30 a.m. to 5 p.m. on business days.
There is no online portal for filing the inheritance tax return itself; Pennsylvania still files this return on paper. You print Schedule I, fill it in by hand or type it, and attach it to the REV-1500 you file with the county Register of Wills. Print on standard 8½ x 11 paper, and reduce any legal-sized documents to that size, as the department directs.
Always grab the current version. The form footer reads REV-1512 EX (02-15); if a future reprint appears, use the newest one so your line references match what the reviewer expects. Filing an outdated layout can cause confusion during review and slow your assessment.
Step-by-Step: How to Fill Out REV-1512 Schedule I Line by Line
Schedule I is short by design. It has an Estate of field, a File Number field, a three-column body (Item, Description, and Value at Date of Death), and a Total line. The work is not in the layout — it is in deciding what belongs on each line and proving it. Follow each field below in order.
1. “Estate of” — Decedent’s Estate Name
This field asks for the full name of the estate exactly as it appears at the top of the REV-1500.
To answer it, copy the decedent’s name from the REV-1500 word for word, usually in the form Estate of [Last Name, First Name, Middle Initial]. Do not invent a new format; match the parent return.
For example, when Janet Carter files for her late father, she writes Estate of Carter, Robert J. in this field, matching the REV-1500 exactly.
A common edge case is a name change or a nickname. Use the legal name on the death certificate and probate paperwork, not a nickname the family used.
The common mistake here is writing a different name or spelling than the REV-1500. When the names do not match, the reviewer cannot tie the schedule to the return, which delays processing.
People often think this field is “just a label” they can rush. In truth, it is the link between the schedule and the estate file, and a mismatch can detach your deductions from the return.
2. “File Number” — Register of Wills File Number
This field asks for the file number the Register of Wills assigned when the estate was opened.
To answer it, copy the file number from the REV-1500 exactly. It is the same number on the parent return; the Schedule I instructions tell you to enter the number assigned by the Register of Wills as shown on REV-1500.
For example, Janet enters 2025-1147 in the File Number field because that is the number printed on her father’s REV-1500.
The edge case is a return filed before the file number is issued. If you are prepaying tax before the estate is fully opened, the number may not exist yet, and you supply it once the Register assigns it.
A common mistake is leaving this blank because “the name is enough.” A missing file number forces a manual match and slows the review.
People wrongly believe this number is the same as the decedent’s Social Security number. It is not; the file number is a county probate number, separate from any tax ID.
3. The “Item” Column — Numbering Each Debt
The Item column asks you to number each debt you list so the reviewer can reference it.
To answer it, number your entries 1, 2, 3 down the page in the order you list them. There is no required ordering of debt types, but grouping similar debts (all mortgages, then all cards) keeps the schedule readable.
For example, Marcus lists 1 for the mortgage, 2 for the property taxes, and 3 for the credit card balance as he works down the page.
The edge case is running out of room. If you have more debts than lines, continue on an attached sheet that repeats the estate name and file number, and keep numbering in sequence.
A common mistake is skipping numbers or repeating one. That makes it hard for the reviewer to question a single item, and questions about an unnumbered line can stall the whole schedule.
People assume the numbering affects the tax. It does not; the numbers are only labels, and only the Value at Date of Death column drives the deduction total.
4. The “Description” Column — Identifying Each Debt
This column asks you to describe each debt clearly enough that the reviewer knows what it is and can verify it.
To answer it, name the creditor, the type of debt, and a reference detail. The instructions allow debts including property taxes due and owing prior to decedent’s death, secured loans, liabilities and claims based on a promise or agreement, as long as the liability was contracted in good faith and for full value, per the Schedule I rules.
For example, Marcus writes Wells Fargo mortgage, account ending 4421, payoff as of date of death on the line for his mother’s home loan.
The edge case is a disputed or contingent debt. List only debts that were valid and owed at death; an uncollectible lien — such as one filed while the decedent was in bankruptcy — is not allowable and must be left off.
A common mistake is vague descriptions like “loan” with no creditor. A reviewer who cannot identify the debt will request proof, and a debt without clear support can be disallowed.
People think they can deduct funeral costs and estate administration fees here. Those belong on Schedule H (REV-1511), not Schedule I, and listing them on Schedule I duplicates or misplaces the deduction.
5. Mortgages and Real Estate Debt
This grouping covers mortgages, home equity loans, and recorded liens against real estate the decedent owned.
To answer it, list the unpaid balance as of the date of death and attach proof, because proof of mortgage liabilities must always be provided, per the Schedule I instructions. Debts on property held in the decedent’s name alone — including mortgages, repairs, and utilities — are fully allowed.
For example, Aisha lists PNC Bank mortgage, 412 Oak St., unpaid principal $148,200 for the home her late husband owned solely.
The edge case is jointly held real estate. When the decedent held title with others as joint tenants or tenants-in-common, debts are only allowed to the same extent as the decedent’s fractional interest, so a 50 percent owner deducts only half the mortgage.
A common mistake is deducting the full mortgage on a co-owned home. Claiming 100 percent when the decedent owned half overstates the deduction and invites a disallowance of the excess.
People believe a mortgage is deductible only if estate assets actually pay it. Not so — the instructions state debts are deductible regardless of whether or not estate assets are used to pay them.
6. Property Taxes, Utilities, and Repairs
This grouping covers taxes, utility bills, and repair costs tied to the decedent’s real estate and owed before death.
To answer it, list each amount owed as of the date of death with the taxing body or vendor named. Property taxes due and owing prior to decedent’s death are expressly deductible, as are repairs and utilities on solely owned property.
For example, Aisha enters Allegheny County 2024 property taxes, $2,640 and Duquesne Light final bill, $118 for her husband’s home.
The edge case is taxes that come due after death. A tax bill for a period entirely after the date of death is generally not a debt of the decedent; only amounts owed as of death belong on Schedule I.
A common mistake is deducting a full-year tax bill when only part of the year had accrued before death. Overstating the accrued portion can be trimmed back on review.
People assume any house expense is deductible here. On jointly owned property, utilities and repairs follow the same fractional rule as the mortgage, so a half-owner deducts only half.
7. Credit Cards, Loans, and Other Personal Debt
This grouping covers credit card balances, car loans, personal loans, and similar unsecured or secured consumer debts.
To answer it, list the creditor and the balance owed on the date of death. These are valid liabilities and claims based on a promise or agreement so long as the debt was bona fide and for full consideration, per the Schedule I instructions.
For example, Carlos lists Capital One credit card, account ending 9082, balance $3,415 for his late aunt’s card.
The edge case is a debt the decedent co-signed or shared. Deduct only the portion the decedent was actually liable for, not a co-borrower’s share.
A common mistake is using the current balance instead of the date-of-death balance. Post-death charges or interest are not the decedent’s debt and can be removed on review.
People think a debt between family members is automatically deductible. It is deductible only if it was a real, arm’s-length obligation for full value; a casual “IOU” without consideration can be denied.
8. Unpaid Medical Expenses
This line covers bills from the decedent’s last illness that were unpaid at death.
To answer it, list only the portion that will not be paid or reimbursed by insurance, because expenses that insurance covers are not deductible, per the Schedule I rules. Subtract the insurance payment first, then list the remainder.
For example, Janet lists UPMC hospital, patient balance after insurance, $1,290 rather than the full pre-insurance charge.
The edge case is a bill still being processed by insurance. If reimbursement is pending, wait for the final patient responsibility figure so you do not deduct an amount the insurer later pays.
A common mistake is deducting the full medical bill before insurance. That overstates the deduction, and the reviewer can disallow every dollar insurance ultimately covers.
People believe all final-illness costs are deductible. Only the out-of-pocket portion is; the insured portion never belongs on Schedule I.
9. The “Value at Date of Death” Column
This column asks for the dollar amount of each debt as it stood on the date of death.
To answer it, write the figure in dollars and cents for each item, valued precisely as of the death date — Pennsylvania has no six-month alternate valuation date like the federal estate tax, so the death date is the only date that counts.
For example, Marcus writes $152,000.00 next to the mortgage and $3,415.00 next to the credit card balance.
The edge case is a debt that fluctuates, like a line of credit. Use the balance drawn as of the date of death, not a later or earlier swing.
A common mistake is estimating instead of pulling the exact statement figure. A round guess that does not match the creditor’s records draws a verification request and possible adjustment.
People think they can use the balance at the date of filing. The correct figure is the date-of-death balance, even if the family paid the debt down before filing.
10. The “Total” Line and Carrying to the REV-1500
This line asks you to total every figure in the Value at Date of Death column.
To answer it, add all the amounts and enter the sum on the Total line, then carry that same number to Line 10, Page 2 of the REV-1500, exactly as the Schedule I instructions direct.
For example, Marcus totals his mortgage, taxes, and card balance to $158,055.00 and writes that figure on Line 10 of the REV-1500.
The edge case is a multi-page Schedule I. Total the full schedule across all pages, not just the first page, so Line 10 reflects every debt.
A common mistake is a math error or transposed digits between the Total line and Line 10. A mismatch is exactly the kind of transposing of figures error the department flags, and it slows the assessment.
People assume the reviewer will just add it up for them. They will check your math, but the burden is on you to total correctly and carry it accurately; a wrong total understates or overstates the deduction.
Three Filled-Out Examples Using Real Scenarios
Below are three common fact patterns. Each follows one person through Schedule I from top to bottom.
Scenario 1 — Simple estate, no real estate (Carlos files for his aunt). Carlos’s aunt rented an apartment and left only consumer debts.
| Form Section | What Carlos Enters |
|---|---|
| Estate of | Estate of Reyes, Dolores M. |
| File Number | 2025-0883 |
| Item 1 – Description | Capital One credit card, acct. ending 9082 |
| Item 1 – Value at Date of Death | $3,415.00 |
| Item 2 – Description | Chase credit card, acct. ending 5510 |
| Item 2 – Value at Date of Death | $1,260.00 |
| Item 3 – Description | PECO final electric bill |
| Item 3 – Value at Date of Death | $94.00 |
| Total (carry to REV-1500 Line 10) | $4,769.00 |
Scenario 2 — Homeowner estate, solely owned home (Aisha files for her husband). Aisha’s late husband owned the family home in his name alone.
| Form Section | What Aisha Enters |
|---|---|
| Estate of | Estate of Bello, Samuel O. |
| File Number | 2025-1502 |
| Item 1 – Description | PNC Bank mortgage, 412 Oak St., unpaid principal |
| Item 1 – Value at Date of Death | $148,200.00 |
| Item 2 – Description | Allegheny County 2024 property taxes |
| Item 2 – Value at Date of Death | $2,640.00 |
| Item 3 – Description | Duquesne Light final bill |
| Item 3 – Value at Date of Death | $118.00 |
| Item 4 – Description | UPMC hospital, patient balance after insurance |
| Item 4 – Value at Date of Death | $1,290.00 |
| Total (carry to REV-1500 Line 10) | $152,248.00 |
Scenario 3 — Jointly owned property (Marcus files for his mother). Marcus’s mother owned a duplex with him as a 50 percent joint tenant, so only her half of the mortgage is deductible.
| Form Section | What Marcus Enters |
|---|---|
| Estate of | Estate of Greene, Patricia L. |
| File Number | 2025-1147 |
| Item 1 – Description | Wells Fargo mortgage, 88 Maple Ave., 50% of unpaid balance (decedent’s fractional interest) |
| Item 1 – Value at Date of Death | $76,000.00 |
| Item 2 – Description | York County property taxes, 50% share |
| Item 2 – Value at Date of Death | $1,320.00 |
| Item 3 – Description | Synchrony Bank credit card, acct. ending 4421 |
| Item 3 – Value at Date of Death | $2,210.00 |
| Item 4 – Description | Personal loan from First Keystone, balance |
| Item 4 – Value at Date of Death | $5,000.00 |
| Total (carry to REV-1500 Line 10) | $84,530.00 |
How to File the Completed Form
Schedule I never files on its own. You attach it to the completed REV-1500 and file the whole package in duplicate with the Register of Wills of the county where the decedent lived at death, as the REV-1500 instructions require. Pennsylvania does not offer an online filing portal for this return, so paper is the route.
By mail or in person at the Register of Wills. Send or hand-deliver the duplicate return with all attached schedules to your county Register of Wills office; the City of Philadelphia explains its local process on its file and pay inheritance taxes page. There is no separate fee for Schedule I itself; probate filing fees are set by each county Register of Wills.
Paying the tax. All checks must be made payable to “Register of Wills, Agent” and presented to the county Register of Wills, not mailed to Harrisburg. The tax is due within nine months of death, and a 5 percent discount applies to tax paid within three months of death.
Proof of filing. Keep a date-stamped copy of the full return and a copy of your payment. Because an assessment can take three to six months from the date of filing, your stamped duplicate is your evidence of timely filing while you wait for the notice.
What Happens After You File
After you file, the Department of Revenue reviews the return and issues an assessment notice stating its valuation of assets, the deductions it allows, and the tax due. Schedule I deductions are allowances of deductions the department can accept, trim, or reject during this review, under the REV-1500 assessment process. Expect the notice in roughly three to six months, depending on complexity.
If the department questions a debt, it will contact you by letter, phone, or email for proof. This is why your payoff statements and bills matter — a quick, documented response keeps the deduction alive, while silence can lead to an unfavorable assessment. Respond promptly and completely.
If you disagree with how a deduction was treated, you have 60 days from receipt of the notice to file a written protest with the Board of Appeals, request review at the audit of the account, or appeal to the Orphans’ Court Division. Interest keeps running on any unpaid tax during this time, so weigh the cost of a dispute against the tax at stake. You cannot file an amended return; corrections go through the refund, administrative-correction, or appeal channels.
Mistakes to Avoid When Filling Out the Form
Each error below has a direct cost in tax, time, or both.
- Deducting the full mortgage on jointly owned property. The excess over the decedent’s fractional share gets disallowed and the tax rises.
- Listing medical bills before insurance. The insured portion is removed, shrinking your deduction.
- Putting funeral and administration costs on Schedule I. Those belong on Schedule H, so the entry is misplaced and may be disallowed.
- Using the filing-date balance instead of the date-of-death balance. The figure will not match records and draws an adjustment.
- Claiming an uncollectible or invalid lien. Liens filed during bankruptcy are not allowable and will be struck.
- Skipping proof of a mortgage. Mortgage proof is mandatory, and without it the deduction can be denied.
- Estimating round numbers. Guesses that miss the creditor’s records trigger verification requests and delay.
- Math errors on the Total line. A wrong total flows straight to Line 10 and misstates the tax.
- Mismatching the estate name or file number. The schedule can be detached from the return, stalling review.
- Deducting debts the decedent was not actually liable for. A co-signer’s full balance or a non-bona-fide IOU gets cut.
- Leaving Line 10 blank when debts exist. The estate overpays because real deductions are missing.
- Submitting a blank Schedule I when there are no debts. The department instructs filers not to send empty schedules.
Do’s and Don’ts
| Do | Don’t |
|---|---|
| Do value every debt as of the date of death, because that is the only valuation date Pennsylvania uses. | Don’t use a current or filing-date balance, since post-death amounts are not the decedent’s debt. |
| Do attach proof for every mortgage and lien, because mortgage proof is always required. | Don’t deduct the full mortgage on co-owned property, since only the decedent’s fractional share counts. |
| Do subtract insurance before listing medical bills, because only the unreimbursed portion is deductible. | Don’t put funeral or administration costs here, because those go on Schedule H. |
| Do number and clearly describe each debt, so the reviewer can verify it fast. | Don’t list vague “loan” entries, since unidentifiable debts draw verification requests. |
| Do double-check that the Total ties to Line 10 of the REV-1500, because a mismatch misstates the tax. | Don’t claim invalid or uncollectible liens, because they are not allowable and will be struck. |
| Do keep a date-stamped copy of the full return, because assessment can take months. | Don’t assume the reviewer will fix your math, since the burden to total correctly is yours. |
Pros and Cons of Filing on Your Own vs. With Help
| Filing Schedule I Yourself | Filing With Professional Help |
|---|---|
| Pro: You save attorney and accountant fees, which matters for a small estate. | Pro: A probate attorney or CPA knows which debts survive review, protecting the deduction. |
| Pro: You control the timeline and can file quickly to capture the 5 percent early-payment discount. | Pro: A professional handles the fractional-interest math on jointly owned property correctly. |
| Pro: A simple estate with a few credit cards is genuinely easy to report. | Pro: Help reduces the risk of a disallowance that raises the tax. |
| Con: You bear personal liability, since signers may be liable for erroneous or false returns. | Con: Fees reduce the net amount that reaches the heirs. |
| Con: You may miss a deductible debt or claim one that gets struck. | Con: Coordinating documents with a professional can slow a return that needed to file fast. |
| Con: A documentation request can overwhelm a first-time filer during grief. | Con: Even with help, you must still gather the same proof and statements yourself. |
FAQs
Do I list funeral costs on Schedule I (REV-1512)?
No. Funeral expenses and estate administration costs belong on Schedule H (REV-1511), not Schedule I. Schedule I is only for the decedent’s own debts, mortgages, and liens owed at death.
Can I deduct the entire mortgage if the home was jointly owned?
No. When the decedent held title jointly or as a tenant-in-common, you deduct only the decedent’s fractional share of the mortgage, matching their percentage of ownership in the property.
Do I report the credit card balance as of the date of death?
Yes. Use the balance owed on the exact date of death, not the current balance and not the filing-date balance. Post-death charges and interest are not the decedent’s debt.
Can I deduct medical bills that insurance will pay?
No. Only the portion of last-illness medical expenses that will not be paid or reimbursed by insurance is deductible. List the patient-responsibility amount after insurance.
Where does the Schedule I total go on the REV-1500?
Yes, it has one home: the Total from Schedule I carries to Line 10, Page 2 of the REV-1500, where it joins the estate’s other deductions before the tax is calculated.
Do I need proof for the mortgage I list?
Yes. Proof of mortgage liabilities must always be provided. Attach a payoff statement showing the unpaid principal as of the date of death, or the deduction can be denied.
Can I deduct a lien filed during the decedent’s bankruptcy?
No. Uncollectible or invalid liens, including those filed while the decedent was under bankruptcy, are not allowable and will be removed from the schedule on review.
Is there an online way to file Schedule I in Pennsylvania?
No. Pennsylvania files the inheritance tax return on paper. You attach Schedule I to the REV-1500 and file the package in duplicate with the county Register of Wills.
Do I write the estate name differently than on the REV-1500?
No. Copy the estate name and file number exactly as they appear on the REV-1500. A mismatch can detach the schedule from the return and delay processing.
Can I deduct a personal loan from a family member?
Yes, but only if it was a real, bona-fide debt for full and adequate consideration. A casual IOU with no consideration behind it can be disallowed by the department.
Do property taxes due before death go on Schedule I?
Yes. Property taxes due and owing before the decedent’s death are deductible. On jointly owned property, deduct only the decedent’s fractional share of those taxes.
Can I deduct debts even if estate assets don’t pay them?
Yes. Debts, mortgages, and liens are deductible regardless of whether estate assets are actually used to pay or discharge them, so long as the debt was valid at the date of death.
Do I include utility bills for the decedent’s home?
Yes, for property held in the decedent’s name alone, utilities, repairs, and similar costs owed before death are allowed. For jointly owned property, only the fractional share is deductible.
Is there a deadline that affects my Schedule I deductions?
Yes. The full REV-1500 with Schedule I is due nine months after death; late filing can bring a penalty of 25 percent of the tax due or $1,000, whichever is less.
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-1611 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1503 (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