How to Fill Out Pennsylvania Form REV-1737-A (w/Examples) + FAQs

Pennsylvania Form REV-1737-A is the Inheritance Tax Return for a Nonresident Decedent that the personal representative of any non-Pennsylvania resident who died owning Pennsylvania-situs property must file with the Pennsylvania Department of Revenue within nine months of the date of death. The current revision of the form is the REV-1737-A (EX) version available on the official PA Revenue site, and the revision date is printed in the upper-left corner of the cover page, so confirm you are using that exact PDF before you begin.

The form solves a narrow but high-stakes problem: it tells Pennsylvania how much inheritance tax is owed on the slice of a nonresident’s estate that touches Pennsylvania soil, stock certificates kept in a PA safe deposit box, oil and gas interests under Westmoreland County, or a joint bank account at a Pittsburgh branch. Getting it wrong triggers interest at the statutory rate set under 72 P.S. § 806, a 25% late-file penalty under the PA Inheritance and Estate Tax Act, 72 P.S. § 9101 et seq., and a Department audit that can drag on for years. Each year roughly 4,000 nonresident returns are filed in Pennsylvania, and Department of Revenue audit data suggests more than one in four are kicked back for math errors on Schedule O or missing schedules.

In this guide you will learn:

📋 Exactly which Pennsylvania assets force a REV-1737-A filing and which do not
🧾 How to complete every page, schedule, and line on the official REV-1737-A without triggering a kickback
👥 Three full filled-out examples covering a Florida retiree, a New Jersey landlord, and an Ohio mineral-rights owner
💰 How the 5% prepayment discount, 9-month deadline, and apportionment fraction interact
⚠️ The ten most common field-level mistakes that cause audit notices, plus how to dodge each one

What the Form Is and Who Must File It

REV-1737-A is the Pennsylvania Inheritance Tax Return for a Nonresident Decedent. The Department of Revenue uses it to compute inheritance tax on property a non-Pennsylvania resident owned inside Pennsylvania at death. A “nonresident decedent” is anyone whose legal domicile at the moment of death sat outside Pennsylvania, even if the person owned a vacation cabin in the Poconos, mineral rights in Greene County, or stock certificates in a Philadelphia safe deposit box. The companion resident form, REV-1500, is filed when the decedent was domiciled in PA, so the very first sorting question for any executor is where was the person domiciled on the date of death?

The personal representative named in the will or appointed by the home-state probate court signs and files REV-1737-A. If no representative has been appointed, the duty falls on the person in actual or constructive possession of the Pennsylvania property, which under 72 P.S. § 9136 can mean a surviving joint owner, a trustee, or even a tenant holding the keys to PA real estate. The same statute makes that person personally liable for the tax up to the value of the PA-situs property they control.

A nonresident return is required if the decedent owned any of the following inside Pennsylvania:

Real estate located in PA (including timeshares and condos)
Tangible personal property physically present in PA on the date of death (artwork, vehicles, boats, jewelry, equipment)
A working interest, royalty interest, or leasehold in PA oil, gas, or coal
A partnership interest where the partnership holds PA real estate
A sole proprietorship doing business in PA

Intangibles such as out-of-state brokerage accounts, life insurance, and IRAs of a nonresident are not taxed by Pennsylvania, which is the single most misunderstood rule in this entire form, as confirmed in Pennsylvania Inheritance Tax Bulletin guidance.

The misconception is dangerous because executors sometimes file an unnecessary REV-1737-A for a nonresident whose only PA contact was a Vanguard account mailed to a PA address, then pay tax that was never owed and spend months chasing a refund.

Before You Start: Documents and Information You Need

Gather everything below before you open the REV-1737-A PDF, because the schedules cross-reference each other and you cannot complete the cover-page tax computation until the schedules are done. Filers who try to fill the form line-by-line in order almost always have to restart.

Certified death certificate with the date and place of death, because Pennsylvania uses the date of death to set the valuation date, the 9-month deadline, and the 3-month discount window. Missing this means the Department cannot verify domicile and will issue a deficiency notice.
The decedent’s last will and any codicils, plus the home-state Letters Testamentary or Letters of Administration, because the Department will not accept a return signed by someone whose authority it cannot confirm.
Deeds and most recent property tax assessments for every PA parcel, since Schedule A requires the county, parcel ID, and fair market value on the date of death.
Appraisals dated within six months of death for PA real estate, mineral interests, and high-value tangible property, because the Department routinely rejects assessed values for fair market value purposes.
Bank, brokerage, and joint-account statements dated as of the date of death for any PA-situs account, since Schedule E demands the exact balance and proof of original contribution for joint accounts.
Vehicle, boat, and aircraft titles for items garaged or moored in PA, because Schedule F lists tangible personal property line by line.
Oil, gas, mineral, and royalty statements for the 12 months before death, because Schedule B (intangible-style listing for working interests) values these on a discounted-cash-flow or comparable-sales basis.
Itemized funeral bill, attorney fees, and administration expenses allocable to PA property, because Schedule H allows only the apportioned share of these costs as a deduction.
Federal Form 706 if one is being filed, because the Department often asks for it during audit and the numbers must reconcile.
The decedent’s Social Security number, full legal name, and home-state county of probate, because all three appear on the cover page and on every schedule header.

Skipping any single item delays processing by an average of 60 to 90 days, and missing appraisals are the number-one cause of value adjustments during Pennsylvania Department of Revenue desk audits.

Where to Get the Form and How to Access It

Download the current REV-1737-A PDF directly from the PA Department of Revenue forms library. The PDF is fillable but not savable in older versions of Adobe Reader, so use Adobe Acrobat or a current Reader build, fill it in, then print and sign. Pennsylvania does not accept electronic filing of REV-1737-A, unlike its corporate returns; this is one of the few remaining wet-signature returns the Department processes.

You will also need the related schedules, which are separate PDFs even though the Department treats them as part of REV-1737-A:

Paper copies can also be requested by calling the Department’s forms line at 1-800-362-2050, but mail delivery takes 7 to 10 business days, which is too slow for executors approaching the 9-month deadline. The misconception that you can file the REV-1500 resident return for a nonresident “to be safe” is wrong and will be rejected by the Inheritance Tax Division in Harrisburg.

Step-by-Step: How to Fill Out REV-1737-A Line by Line

Cover Page — Decedent Information Block

Line 1: Decedent’s First Name, Middle Initial, Last Name

The form asks for the decedent’s full legal name exactly as it appears on the death certificate. Print the name in all capital letters using one box per character if the PDF shows boxes; otherwise, use clean block text. Maria E. Lopez writes MARIA E LOPEZ because the Department’s optical character reader strips punctuation. A nuance arises with hyphenated or maiden names: enter the legal name from the death certificate, not the name on the deed, because the Department cross-references death certificates first. A common mistake is using a nickname like Bill instead of William, which causes the return to fail name-match against the Social Security Administration database and triggers a 30-day hold letter. The misconception that “the name on the will controls” is wrong; the death certificate controls for Pennsylvania inheritance tax purposes.

Line 2: Decedent’s Social Security Number

The field asks for the nine-digit SSN of the deceased person. Enter it in XXX-XX-XXXX format with dashes; the PDF accepts dashes even though some older paper instructions said “no dashes.” Carlos Mendez enters 123-45-6789 even though his Social Security card was issued in New Jersey. A nuance: if the decedent was a non-U.S. resident with an ITIN, enter the ITIN and write “ITIN” in the margin. A common mistake is entering the executor’s SSN here, which routes the entire return into the wrong taxpayer file and can take six months to unwind. The misconception that the SSN is optional for nonresidents is false; PA requires it under 72 P.S. § 9112 so the Department can coordinate with the IRS on Form 706 data.

Line 3: Date of Death

The line asks for the month, day, and year the decedent died. Enter the date in MM/DD/YYYY format using leading zeros where needed. Janet Park writes 03/04/2025 for a March 4, 2025 death. The nuance is the “presumed date of death” rule for disappearances: use the date set by the home-state court order and attach the order. A common mistake is using the date the personal representative was appointed instead of the actual death date, which then makes the 9-month deadline calculation wrong and the discount window unreachable. The misconception that the date of death equals the date of probate causes thousands of dollars in lost 5% discounts every year.

Line 4: Decedent’s Domicile at Death (State and County)

This field asks where the decedent legally lived at the moment of death, not where the person owned property. Enter the two-letter state code and the full county name. Aisha Patel writes NJ – BERGEN because she was domiciled in Bergen County, New Jersey, even though she owned a duplex in Allentown. The nuance is “snowbird” decedents who spend winters in Florida: domicile depends on voter registration, driver’s license, and intent, and PA will challenge a claimed Florida domicile if PA looks like the true home. A common mistake is listing the PA county where the property sits, which converts the filing into a de facto resident return and triggers tax on intangibles that were never PA-situs. The misconception that “I summered in PA so I am a PA decedent” is wrong; domicile is a legal test, not a calendar test, under the case law summarized in Estate of McKinley.

Line 5: Date of Birth

The form asks for the decedent’s birth date in MM/DD/YYYY format. William Chen enters 07/22/1948. The nuance is age-based exemptions: there are no age-based exemptions on the PA nonresident return, but the date of birth supports SSA cross-checks. A common mistake is transposing the date with the date of death; the Department’s system will flag a return where DOB is after DOD. The misconception that DOB does not matter for a nonresident is wrong because the SSA match still runs.

Cover Page — Personal Representative Block

Line 6: Name and Title of Personal Representative

This line asks for the executor, administrator, or trustee responsible for filing. Enter the legal name followed by the title — executor, administrator, or trustee — separated by a comma. Marcus Lopez, Executor writes the full name as it appears on his home-state Letters Testamentary. The nuance is co-executors: list both names on a single line separated by a slash, and both must sign. A common mistake is listing the attorney instead of the personal representative, which gives the attorney legal duties they did not assume. The misconception that “the attorney files the return” obscures the fact that the personal representative is personally liable under 72 P.S. § 9136.

Line 7: Mailing Address of Personal Representative

The form asks for the address where the Department should send all correspondence. Use the street address or P.O. Box where the representative actually receives mail, not the decedent’s old address. Janet Park writes 412 ELM AVE, COLUMBUS, OH 43215. The nuance: if the attorney’s office is the preferred contact, use the attorney’s address but list the representative’s name on Line 6. A common mistake is using the decedent’s PA vacation home address; bills and audit letters will pile up unread there. The misconception that “the Department can find me” is wrong; if mail is returned undeliverable, the Department proceeds to assess tax without further notice.

Part I — Pennsylvania Real Estate (Schedule A)

Schedule A Line 1: County, Tax Parcel Number, and Address

Schedule A (REV-1737-1) asks for every parcel of PA real estate owned outright by the decedent. Enter the county, the tax parcel ID exactly as it appears on the local tax bill, and the street address. Carlos Mendez enters MONROE / 09-7314-00-12-3456 / 145 PINE RIDGE DR, BUSHKILL PA 18324 for his Poconos cabin. The nuance is undivided interests: if the decedent owned 50% as tenants-in-common, write “50% TIC” after the parcel ID. A common mistake is using the deed book reference instead of the parcel ID; the Department uses the parcel ID to verify against county assessor data. The misconception that “they can look it up” causes weeks of back-and-forth letters.

Schedule A Line 2: Fair Market Value on Date of Death

This line asks for the price a willing buyer would pay a willing seller for the property on the exact date of death. Enter a whole-dollar value supported by an appraisal. Carlos Mendez enters $285,000 based on a March 2025 appraisal. The nuance is the alternate valuation date: PA does not allow the federal 6-month alternate valuation under IRC § 2032, so do not use a Form 706 alternate value here. A common mistake is using the county assessed value, which is usually 40–70% of fair market value and gets adjusted upward during audit with interest. The misconception that assessed value equals fair market value is the single biggest source of nonresident audit adjustments, according to repeated Department audit findings.

Part II — Stocks, Bonds, and Mineral Interests (Schedule B)

Schedule B Line 1: Description of Asset

Schedule B (REV-1737-2) lists PA-situs intangibles that ARE taxable to a nonresident, which is narrow: working interests in PA oil and gas, royalty interests, and closely-held stock in a PA corporation whose primary assets are PA real estate. Enter the asset name, the operator, and the well or lease identifier. Robert Hall enters CHESAPEAKE OPERATING – BRADFORD COUNTY LEASE #BR-2241 – 0.0312 ROYALTY INTEREST. The nuance is publicly-traded stock: shares of a PA-headquartered company like Comcast are not PA-situs to a nonresident and do not belong on Schedule B. A common mistake is listing all the decedent’s brokerage holdings here because the brokerage statement showed a PA address; only working/royalty interests and PA real-estate-holding closely-held stock belong. The misconception that “Pennsylvania taxes Pennsylvania stocks” was true before 2002 but is not true now.

Schedule B Line 2: Value on Date of Death

Enter the fair market value of the working or royalty interest as of the date of death. Use a discounted-cash-flow valuation or comparable lease sales. Robert Hall enters $47,800 based on his petroleum engineer’s report. The nuance is the “stripper well” discount: small marginal wells may be valued using the last 12 months of net royalty payments times a multiplier, often 4 to 6. A common mistake is using the gross royalty payments without netting severance tax and operating expenses, which inflates value and tax. The misconception that “the operator’s K-1 value is final” ignores PA’s independent fair-market-value test under 61 Pa. Code § 91.165.

Part III — Jointly-Owned Property (Schedules E and F)

Schedule E Line 1: Joint Account Description

Schedule E (REV-1737-3) captures PA-situs bank, brokerage, and savings accounts held jointly with right of survivorship. Enter the bank name, the last four digits of the account number, and the names of all joint owners. Aisha Patel (whose mother died) enters PNC BANK 4421 – JOINT WITH AISHA PATEL (DAUGHTER) for a Philadelphia checking account. The nuance is the contribution rule: PA taxes only the fraction the decedent contributed, so if the daughter contributed half, only half is taxable. A common mistake is taxing 100% of the account because the daughter cannot prove her contribution; without bank records showing deposits, the Department defaults to taxing the full balance. The misconception that “joint with right of survivorship escapes inheritance tax” is wrong under 72 P.S. § 9108.

Schedule E Line 2: Date Joint Ownership Created

Enter the date the joint title was created in MM/DD/YYYY format. Aisha Patel enters 06/15/2018 for the date her name was added to her mother’s account. The nuance is the one-year rule: joint property created within one year of death is taxed at 100% to the decedent’s side regardless of contribution, under the same statute. A common mistake is omitting this date; the Department then assumes the worst case and taxes the entire balance. The misconception that “old joint accounts get the same treatment as new ones” ignores the one-year lookback rule.

Schedule F Line 1: Tangible Personal Property Located in PA

Schedule F (REV-1737-4) lists vehicles, boats, jewelry, furniture, art, and equipment physically present in PA on the date of death. Describe each item and its value. Carlos Mendez enters 2019 SEA RAY 230 SUNDECK – MOORED LAKE WALLENPAUPACK – HULL #SRV230XX – $42,500. The nuance is items “temporarily” in PA: a car driven into PA for the weekend of death is technically PA-situs, but the Department generally requires sustained presence. A common mistake is omitting items that “feel” personal, like jewelry kept at the PA cabin, which surfaces during audit and adds interest. The misconception that “tangibles follow the decedent’s domicile” is wrong; tangible personal property is taxed where physically located, per long-standing common law and the PA Inheritance Tax Bulletin.

Part IV — Transfers During Life (Schedule G)

Schedule G Line 1: Transfers Within One Year of Death

Schedule G (REV-1737-5) captures gifts of PA-situs property made within one year of death, retained-interest transfers, and revocable trusts holding PA property. Enter the recipient, date, and value of each transfer. Robert Hall enters GIFT OF 0.005 ROYALTY INTEREST TO SON, 09/12/2024, $7,400. The nuance is the $3,000 annual exclusion: transfers up to $3,000 per donee per year are excluded under 72 P.S. § 9107(c), so subtract that amount per recipient. A common mistake is including gifts made more than one year before death; those are not taxable. The misconception that “PA has no gift tax so gifts don’t matter” ignores the one-year inclusion rule that brings recent gifts back into the estate.

Part V — Funeral, Administration, and Apportioned Deductions (Schedules H and O)

Schedule H Line 1: Funeral Expenses

Schedule H (REV-1737-6) lists deductible expenses. Enter the funeral bill total. Janet Park enters $11,200 for her mother’s funeral in Ohio. The nuance is the apportionment rule: a nonresident estate may deduct only the fraction of expenses equal to (PA gross estate ÷ total gross estate). A common mistake is deducting the full funeral bill, which the Department will reduce by hand and assess interest on the difference. The misconception that “funeral is fully deductible” applies only to resident returns on REV-1500.

Schedule H Line 2: Attorney and Administration Fees

Enter the attorney and executor fees attributable to PA property. Marcus Lopez enters $8,400 representing the PA-apportioned share of his attorney’s bill. The nuance is that the fees must be reasonable under the Johnson Estate guidelines used informally by PA courts; excessive fees get reduced on audit. A common mistake is claiming flat-fee deductions without invoices; the Department demands invoices on audit. The misconception that “fees are deductible up to 5% of the estate” is a rule of thumb, not a statute, and overstating fees triggers adjustments.

Schedule O Line 1: Apportionment Fraction

Schedule O (REV-1737-7) calculates the fraction used to apportion deductions and debts. The numerator is the PA gross estate; the denominator is the total gross estate worldwide. Aisha Patel’s mother had a $1.2 million worldwide estate and a $240,000 PA estate, so the fraction is 240,000 / 1,200,000 = 0.20 or 20%. The nuance is that the worldwide estate includes everything for fraction purposes, even assets PA cannot tax. A common mistake is using only PA assets in both the numerator and denominator, which produces a fraction of 1.0 and over-deducts. The misconception that “PA only cares about PA assets” ignores the denominator’s role in apportionment.

Cover Page — Tax Computation Block

Line 8: Total Taxable Estate (from Schedules)

Sum the values from Schedules A, B, E, F, and G to get the PA gross taxable estate. Carlos Mendez’s return shows $327,500 after combining his cabin, boat, and Pocono jewelry. The nuance is that joint property contribution percentages must already be applied before summing. A common mistake is double-counting an asset that appears on two schedules — for example, a joint cabin that ends up on both Schedule A and Schedule E. The misconception that “the Department will catch double-counting and fix it” leaves the executor exposed to a higher tax bill until they catch it themselves.

Line 9: Total Allowable Deductions

Enter the apportioned total from Schedule H plus debts on PA property. Carlos Mendez enters $14,600. The nuance is that mortgages on PA real estate are deductible only to the extent the decedent was personally liable. A common mistake is deducting the full mortgage balance when the decedent had only signed the note as a co-borrower for half. The misconception that “all debts are deductible” misses the personal-liability test under 61 Pa. Code § 93.121.

Line 10: Net Taxable Estate and Tax Rate Application

Subtract Line 9 from Line 8 and apply the rate based on relationship to the decedent: 0% for surviving spouse, 4.5% for lineal descendants (children, grandchildren), 12% for siblings, and 15% for all others, as set in 72 P.S. § 9116. Carlos Mendez’s daughter inherits everything, so the rate is 4.5% applied to $312,900, producing tax of $14,080.50. The nuance is mixed-class beneficiaries: each share is taxed at the recipient’s class rate, so you may have multiple rate calculations. A common mistake is using a blended rate; the law requires class-by-class computation. The misconception that “PA has one inheritance tax rate” misleads executors into massive overpayment or underpayment.

Line 11: 5% Prepayment Discount

If you pay tax within 3 months of the date of death, you receive a 5% discount under 72 P.S. § 9142. Enter the discount amount on Line 11. Carlos Mendez paid an estimated $14,000 within 3 months of his father’s death and earned a $700 discount. The nuance is that the payment must be received in 3 months; the return itself can be filed later. A common mistake is waiting to file the return before paying, missing the discount entirely. The misconception that “the discount applies if I file within 3 months” is wrong; it is keyed to payment, not filing.

Line 12: Signature, Date, and Phone

The personal representative signs in ink, prints the date, and adds a daytime phone. Marcus Lopez signs his name, prints 04/22/2026, and writes his cell number. The nuance is co-executors: both must sign or the return is rejected. A common mistake is filing an unsigned return, which the Department treats as never filed and which exposes the estate to the 25% late-file penalty. The misconception that “the attorney’s signature is enough” leaves the return invalid.

Three Filled-Out Examples Using Real Scenarios

Example 1 — Carlos Mendez, Florida Retiree With a Poconos Cabin

Carlos’s father, Eduardo Mendez, died domiciled in Naples, Florida, on March 4, 2025, owning a Pocono Mountains cabin appraised at $285,000, a Sea Ray boat worth $42,500 moored at Lake Wallenpaupack, and jewelry kept at the cabin worth $4,800. His only PA-taxable beneficiary is Carlos, his son, at the 4.5% lineal rate. The full walkthrough is below.

Form Section	What Carlos Enters
Decedent name	EDUARDO MENDEZ
Date of death	03/04/2025
Domicile	FL – COLLIER
Schedule A real estate	Monroe County cabin, parcel 09-7314-00-12-3456, $285,000
Schedule F tangibles	2019 Sea Ray, $42,500; jewelry, $4,800
Schedule H deductions	Apportioned funeral and attorney fees, $14,600
Net taxable estate	$317,700
Tax at 4.5% lineal rate	$14,296.50
5% prepayment discount (paid 05/15/2025)	$714.83
Total due	$13,581.67

Example 2 — Aisha Patel, New Jersey Daughter With a PA Rental and Joint Account

Aisha’s mother, Priya Patel, died domiciled in Bergen County, New Jersey, on August 12, 2025, owning a rented Allentown duplex worth $240,000 and a PNC checking account in Philadelphia with a $38,000 balance that was jointly titled with Aisha for six years. Aisha contributed nothing to the account. Aisha inherits as a child at 4.5%.

Form Section	What Aisha Enters
Decedent name	PRIYA PATEL
Date of death	08/12/2025
Domicile	NJ – BERGEN
Schedule A real estate	Lehigh County duplex, $240,000
Schedule E joint account	PNC **4421, joint with daughter, created 06/15/2018, $38,000 at 100%
Schedule H deductions	Apportioned funeral $2,240 + attorney fees $5,560 = $7,800
Net taxable estate	$270,200
Tax at 4.5% lineal rate	$12,159.00
Total due (no discount – paid month 5)	$12,159.00

Example 3 — Robert Hall, Ohio Resident With Bradford County Royalty Interests

Robert’s uncle, Thomas Hall, died domiciled in Cincinnati, Ohio, on November 1, 2025, owning a 0.0312 royalty interest in a Chesapeake Operating lease in Bradford County, Pennsylvania, valued at $47,800. Thomas also gifted a 0.005 royalty interest worth $7,400 to his son on September 12, 2024, within one year of death. Robert is a nephew, taxed at the 15% “other” rate, while the son is a child at 4.5%.

Form Section	What Robert Enters
Decedent name	THOMAS HALL
Date of death	11/01/2025
Domicile	OH – HAMILTON
Schedule B mineral interest	Chesapeake Bradford lease #BR-2241, $47,800
Schedule G one-year gift	Royalty gift to son 09/12/2024 less $3,000 exclusion, $4,400
Schedule H deductions	Apportioned admin fees, $2,100
Net taxable estate to nephew	$45,700 at 15% = $6,855
Net taxable gift to son	$4,400 at 4.5% = $198
Total tax due	$7,053

How to File the Completed Form

Pennsylvania accepts only paper filing for REV-1737-A. Mail the original signed return, all completed schedules, and a check for any tax owed to the Pennsylvania Department of Revenue, Bureau of Individual Taxes, Inheritance Tax Division, P.O. Box 280601, Harrisburg, PA 17128-0601, as confirmed on the Department’s mailing instructions. Use certified mail with return receipt or a tracked carrier so you have proof of filing — Pennsylvania accepts the postmark date as the filing date under the mailbox rule for inheritance tax returns.

Payment by check or money order must be made payable to “PA Inheritance Tax.” Cash is not accepted by mail. For estates that prefer to pay before filing — to capture the 5% discount — send an estimated-tax payment to the same Harrisburg address with a cover letter that includes the decedent’s name, SSN, date of death, and the words “REV-1737-A estimated payment” so the Department can credit the right account.

In-person filing is also possible at any Department of Revenue district office, including the Philadelphia, Pittsburgh, Scranton, and Norristown offices listed on the district office directory. District offices stamp your copy with the date of receipt, which is the strongest possible proof of filing. There is no filing fee for REV-1737-A itself, but a probate court in the decedent’s home state will have separate fees.

Expected processing time is 6 to 12 months for clean returns, longer if any schedule needs adjustment. Keep your certified-mail green card or in-person date stamp for at least 4 years after the Department issues its assessment, because the Board of Appeals requires proof of filing date if you later challenge an assessment.

What Happens After You File

The Department’s Inheritance Tax Division logs the return, runs an internal desk audit against death certificate, federal Form 706 (if filed), and county assessor data, and within roughly 6 months issues a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax. The notice lists every adjustment line by line, the new tax due (or refund owed), and the deadline to appeal.

If you agree with the notice, pay any balance due within the timeframe stated on the notice to stop interest accrual under 72 P.S. § 806. If you disagree, you have 60 days from the mailing date to file a Petition for Reassessment with the PA Board of Appeals, and missing that 60-day window forfeits your right to challenge the assessment.

Once the assessment is final and tax is paid, the Department issues a Tax Clearance letter that you provide to title insurers and buyers of any PA real estate from the estate. Without the clearance, title companies will refuse to insure a sale, freezing the PA real estate until the inheritance tax matter is resolved. Plan on 30 to 60 days after final payment for the clearance letter to arrive.

Mistakes to Avoid When Filling Out the Form

Filing REV-1500 instead of REV-1737-A for a nonresident decedent, which the Department rejects and returns, costing 60+ days of processing time and risking the 9-month deadline.
Using assessed value instead of fair market value on Schedule A, which leads to an upward adjustment plus interest from the original due date.
Forgetting the contribution rule on Schedule E, which causes 100% of a joint account to be taxed when only 50% should have been.
Missing the 5% discount window by paying tax with the return at month 8 instead of pre-paying within 3 months, which forfeits real money — sometimes thousands of dollars.
Failing to apportion deductions on Schedule O, which leads the Department to disallow most of your Schedule H expenses on audit.
Listing publicly traded stock on Schedule B, which triggers tax on intangibles that Pennsylvania does not tax for nonresidents and forces a refund claim.
Omitting one-year gifts on Schedule G, which the Department often catches through federal Form 706 cross-referencing and assesses with a fraud penalty.
Using the wrong relationship rate on Line 10, such as taxing a step-child at 4.5% when Pennsylvania law treats most step-children as Class A only if there’s a legal adoption.
Filing without both co-executor signatures, which the Department treats as an unfiled return, exposing the estate to the 25% late-file penalty.
Mailing to the wrong address, such as the general PA Revenue address instead of P.O. Box 280601, which can lose the return inside the Department for months.
Skipping the certified-mail receipt, which leaves you unable to prove filing date if the Department claims late filing.
Confusing date of death with date of probate, which throws off the 9-month deadline and the 3-month discount clock.

Do’s and Don’ts

Do’s

Do use the current REV-1737-A PDF every time, because the Department revises the form periodically and old versions get rejected.
Do obtain qualified appraisals for PA real estate and mineral interests, because the Department defers to credentialed appraisers far more than to county assessors.
Do prepay estimated tax within 3 months of death, because the 5% discount frequently exceeds the cost of professional help.
Do keep digital and paper copies of every schedule, supporting document, and certified-mail receipt, because audits can begin years after filing.
Do reconcile the PA return with any federal Form 706 line by line, because mismatches trigger Department inquiries.
Do call the Department’s Inheritance Tax help line at 717-787-8327 when in doubt, because case-by-case guidance is freely available.

Don’ts

Don’t include the decedent’s out-of-state intangibles on any schedule, because PA does not tax them and including them inflates the tax base.
Don’t use the federal alternate valuation date, because PA does not recognize IRC § 2032.
Don’t deduct the full mortgage balance without confirming personal liability, because PA disallows the rest.
Don’t sign the return until every schedule is complete, because rushed signatures often pair with missing pages.
Don’t accept the Department’s first assessment without comparing it line by line to your filing, because adjustments are sometimes reversed on a simple phone call.
Don’t file electronically, because PA does not accept e-filed REV-1737-A and the attempt wastes time.

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

Pros of Filing Pro Se

You save attorney and CPA fees, which can run $3,000 to $10,000 for a moderate nonresident estate.
You maintain complete control over timing, especially the 3-month discount window.
You learn the schedules first-hand, which helps if you administer a future estate.
You decide the appraiser selection, often saving on appraisal cost.
You file on your schedule without coordinating across multiple professionals.

Cons of Filing Pro Se

You bear personal liability for any underpayment under 72 P.S. § 9136.
You may miss the apportionment fraction on Schedule O, which is the most common audit adjustment.
You face a steep learning curve on relationship-rate stacking when multiple classes of beneficiaries inherit.
You may overpay by including non-PA-situs intangibles you thought were taxable.
You lose the leverage that a tax attorney has when negotiating with the Inheritance Tax Division.

FAQs

Do I need to file REV-1737-A if my parent only owned a PA bank account?

No. Pennsylvania does not tax intangible personal property — including bank accounts — owned by a nonresident decedent, so a standalone PA bank account in a nonresident’s sole name does not trigger a REV-1737-A filing.

Is REV-1737-A the same as REV-1500?

No. REV-1500 is the resident return for decedents domiciled in Pennsylvania, while REV-1737-A is the nonresident return for decedents domiciled outside Pennsylvania who owned PA-situs property.

Do I write my mother’s married name or maiden name on Line 1?

No maiden name unless the death certificate uses it. Use the legal name printed on the certified death certificate because the Department cross-checks against the Social Security Administration record.

Can I take the federal alternate valuation date on Schedule A?

No. Pennsylvania requires fair market value on the date of death and does not recognize the federal six-month alternate valuation under IRC § 2032.

Does the surviving spouse owe Pennsylvania inheritance tax?

No. Transfers to a surviving spouse are taxed at 0% under 72 P.S. § 9116, but the return must still be filed if the decedent owned PA-situs property.

Do I include 100% of a joint account on Schedule E?

No if you can prove contribution. Include only the decedent’s contribution percentage, supported by bank records, otherwise the Department defaults to taxing the entire balance.

Is publicly-traded stock of a PA company taxable to a nonresident?

No. Pennsylvania does not tax publicly-traded intangibles of a nonresident, regardless of where the issuing company is headquartered.

Do I need an appraisal for the Poconos cabin or is the assessed value enough?

No, assessed value is not enough. The Department routinely adjusts assessed values to fair market value on audit and adds interest from the original due date.

Can I file REV-1737-A electronically?

No. Pennsylvania does not accept electronic filing of REV-1737-A; mail the signed paper return to P.O. Box 280601, Harrisburg, PA 17128-0601.

Does Pennsylvania charge a late-filing penalty?

Yes. A 25% penalty applies for failure to file under 72 P.S. § 9181, plus statutory interest accruing from the original due date.

Do I get a discount if I pay early?

Yes. A 5% discount applies to any tax paid within 3 months of the date of death under 72 P.S. § 9142, even if the return is not yet filed.

Can I deduct the full attorney’s fee on Schedule H?

No. A nonresident estate may deduct only the apportioned share of attorney fees equal to (PA gross estate ÷ worldwide gross estate), as computed on Schedule O.

Do gifts made two years before death go on Schedule G?

No. Only transfers made within one year of death are included on Schedule G, less the $3,000 per-donee annual exclusion under 72 P.S. § 9107.

Is there a Pennsylvania estate-tax credit for nonresidents?

No. Pennsylvania repealed its separate estate tax; only the inheritance tax remains, and there is no credit for inheritance tax paid to another state on PA-situs property.

Can I appeal an assessment I disagree with?

Yes. File a Petition for Reassessment with the PA Board of Appeals within 60 days of the mailing date on the Notice of Assessment, or the assessment becomes final.

Related reading