How to Fill Out Pennsylvania Form REV-1839 (w/Examples) + FAQs

Pennsylvania Form REV-1839 is the Application for Mortgage Foreclosure Inheritance Tax Release of Lien, and it is filed by mortgagees (or their counsel) who need the Pennsylvania Department of Revenue to value a deceased borrower’s real estate, calculate any inheritance tax owed, and issue a lien release so a sheriff’s sale can pass clean title. The current revision in active use is REV-1839 IN (EX) MOD 06-19, and the form is administered by the Bureau of Individual Taxes – Inheritance Tax Division under the Pennsylvania Inheritance and Estate Tax Act, 72 P.S. §9101 et seq..

Foreclosing on a deceased borrower’s home in Pennsylvania without REV-1839 can sink an entire sheriff’s sale, because since the Department of Revenue’s 2018–2019 policy shift the inheritance tax lien is no longer divested by foreclosure, leaving the buyer with a clouded title and the lender with a potential rescission claim. According to Department of Revenue data, more than 45,000 inheritance tax returns are filed annually in Pennsylvania, and a growing share of mortgage servicers report REV-1839 review times of 60 to 120 days, so getting the form right the first time is the only way to keep a foreclosure on schedule.

In this guide you will learn:

  • 📄 What REV-1839 is, who must file it, and which estates trigger it
  • 🏛️ How to obtain an Estate File Number from the Register of Wills before the Department will even read your application
  • 🧮 How to value the property using the Common Level Ratio Factor (CLRF) or an appraisal
  • ✍️ A line-by-line walkthrough of every field, with named examples and edge cases
  • ❓ Twelve answered FAQs covering the most common field-level traps mortgagees hit

What the Form Is and Who Must File It

Form REV-1839 is a Pennsylvania Department of Revenue application that lets a mortgagee — usually a bank, credit union, mortgage servicer, or their foreclosure counsel — report a parcel of real property under the Pennsylvania Inheritance and Estate Tax Act when the borrower has died and no estate has reported the property. The form’s job is to give the Department the information it needs to value the property, determine the inheritance tax due, and (after payment) issue a Release of Lien that the mortgagee can record with the Register of Wills so the sheriff’s sale produces clean, marketable title.

You must file REV-1839 if you hold a mortgage on Pennsylvania real estate whose owner has died and either no estate has been opened, or an estate has been opened but the property has not been reported on a REV-1500 Inheritance Tax Return. The Department will not entertain the application unless an Estate File Number already exists for that decedent at the Register of Wills, and a mortgagee that needs one can create one by filing an Affidavit of Death under 20 Pa.C.S. §925 in the county where the decedent lived.

The form is required because the Pennsylvania inheritance tax lien attaches at the moment of death and runs against the property itself under 72 P.S. §9167. Since the Department’s 2019 policy bulletin, foreclosure does not divest that lien, so a sheriff’s sale completed without REV-1839 can leave the property with a residual tax lien and the title insurer unwilling to insure the next conveyance. Examples of typical filers include Keystone Federal Savings Bank foreclosing on a solo-titled home where the owner died intestate, Atlantic Mortgage Servicing LLC pursuing a deceased reverse-mortgage borrower, and Levin & Marks PC representing a junior lender in a strict foreclosure where the senior estate filing was never made.

Before You Start: Documents and Information You Need

Foreclosure counsel who walks into REV-1839 without a complete document file almost always loses 30 to 60 days waiting on rejections from the Inheritance Tax Division. The form looks short, but the attachments do most of the work, and missing any one of them stalls the release of lien.

  • Certified death certificate — needed to confirm the date of death, which fixes the valuation date and the tax rate; without it the Department cannot open or match the file.
  • Estate File Number from the Register of Wills — required before the Department will read the application; if no estate is open, file an Affidavit of Death under 20 Pa.C.S. §925 to obtain one.
  • Recorded mortgage and any modifications — proves your standing as a party in interest and supports any mortgage deduction you claim.
  • Date-of-death payoff statement — establishes the deductible mortgage balance; a current payoff is not the right number.
  • County tax assessment card — supplies the assessed value used to compute value via the Common Level Ratio Factor.
  • Current and date-of-death CLRF — published yearly by the Department in the State Tax Equalization Board tables; the wrong year’s factor changes the tax owed.
  • Deed description (legal description, not just the street address) — required as an attachment; a metes-and-bounds or condo unit description is the standard.
  • Tax parcel identification number (UPI) — the county-assigned parcel ID; without it the Department cannot match the property to the assessment record.
  • Beneficiary names and relationships, if known — drives the rate (0%, 4.5%, 12%, or 15% under 72 P.S. §9116).
  • Foreclosure complaint and judgment, if entered — useful evidence of your standing and timing under Pa.R.C.P. 1141–1150 and the sale rules at Pa.R.C.P. 3129.
  • Appraisal (optional) — used in lieu of computed value when the assessed value plus CLRF produces a number you believe is too high.
  • Power of attorney or REV-677 — needed if a third party (such as a title company processor) signs on behalf of the mortgagee.

Where to Get the Form and How to Access It

The cleanest source is the Department of Revenue’s official PDF, available on the Forms for Individuals page under the Inheritance Tax category, where the file is posted as rev-1839.pdf. Always pull the PDF directly from pa.gov rather than a third-party host, because the Department periodically updates the bar-coded version, and a stale form may scan into the wrong workflow.

You can also access the form through the Department’s online portal, myPATH, although REV-1839 itself is not currently a fillable myPATH return — myPATH is used to make any associated tax payment once the Department issues a notice. The PDF is fillable on screen if you open it in Adobe Acrobat Reader; browser-based PDF viewers often strip the form’s bar codes, which delays processing. Print the completed PDF, sign it in ink, scan it back to PDF, and submit it as a single attachment by email to RA-RVBIT-LIEN-REL@pa.gov as instructed in the REV-1839 instructions.

If a Register of Wills office is your first stop (to obtain the Estate File Number), each county runs its own intake. Larger counties such as the Philadelphia Register of Wills and the Allegheny County Department of Court Records accept Affidavit of Death filings electronically, while smaller counties still require paper. Title agents working under Pennsylvania Underwriting Bulletin PA-2024-2 typically pair the REV-1839 with a request to the Office of Chief Counsel for confirmation of the lien release.

Step-by-Step: How to Fill Out REV-1839 Line by Line

The form is one page on its face, but each block hides a wrinkle. Use the official instructions alongside this walkthrough, and remember to enter the County Code, Year, and File Number boxes at the top exactly as the Register of Wills issued them — those three numbers are how the Department matches your application to the existing estate file.

County Code, Year, and File Number (Top Header)

This top-of-form trio is the Estate File Number assigned by the Register of Wills, broken into a two-digit county code (for example, 51 for Philadelphia or 02 for Allegheny), the four-digit year the estate was opened, and the sequential file number. Enter each block in plain digits, no dashes or spaces, exactly as the Register of Wills printed them on your short certificate. Keystone Federal Savings Bank writes 51-2025-1234 as 51 / 2025 / 1234 across the three boxes.

If no estate has been opened, you must stop and file an Affidavit of Death under 20 Pa.C.S. §925 before completing this header — the Department will reject any REV-1839 that arrives without a real Estate File Number. The most common mistake is entering the decedent’s Social Security number here instead of the Register of Wills file number; that single error sends the application to the wrong queue and adds 30 to 45 days. A widespread misconception is that the Department will assign a file number on receipt, but the Department does not open files; only the Register of Wills does.

Decedent Information

This block asks for the decedent’s full legal name, Social Security number, date of birth, date of death, and county of residence at death. Enter the name exactly as it appears on the death certificate — Mary Elizabeth O’Connor, not Mary E. O’Connor — and use MM/DD/YYYY for both dates with no slashes missing. The Department cross-checks the SSN against Social Security Administration records, and a single transposed digit will trigger a manual review.

A common edge case is a decedent who died domiciled out of state but owned Pennsylvania real estate; you still file REV-1839, but use the property’s county for any Pennsylvania-only references and check that the Register of Wills file is the ancillary one. The most common mistake here is using a nickname (Liz O’Connor) instead of the legal name, which mismatches the death certificate and the Register of Wills record. A persistent misconception is that Pennsylvania inheritance tax does not apply to non-residents — it applies to all Pennsylvania-situs real property regardless of the owner’s domicile, under 72 P.S. §9106.

Applicant Information

Enter the name, mailing address, telephone number, and email of the person or entity preparing the application — typically the mortgagee or foreclosure counsel. Use a real, monitored mailbox, because the Department sends the Release of Lien and any deficiency notice to that address. Atlantic Mortgage Servicing LLC, with counsel Levin & Marks PC, lists the law firm here so the firm controls correspondence.

If a third-party vendor (a title company or lien-search firm) signs the application, attach a REV-677 Power of Attorney authorizing them; without it, the Department will return the form for a proper signature. The most common mistake is using a generic departmental inbox like foreclosure@servicer.com and missing the Department’s response, which triggers automatic dismissal after 60 days. A frequent misconception is that the applicant must be a Pennsylvania entity — out-of-state mortgagees may apply, but they must register an agent for service if pursuing the foreclosure in court.

Real Estate Information

This block captures the property’s full street address, municipality, county, ZIP code, and Tax Parcel Number (UPI). The Department uses the parcel number — not the street address — to match the assessment record, so an address-only entry is incomplete. Janet Park, paralegal at Levin & Marks PC, enters 51-1-234567-00 for a Philadelphia property and attaches the recorded deed’s metes-and-bounds description.

A clear copy of the deed description must be attached; a marketing flyer or tax bill is not a substitute. The most common mistake is attaching only the recorded deed’s first page without the legal description, which the Department treats as missing and will bounce. The misconception worth dispelling: the property’s address need not match the decedent’s last residence — investment properties and second homes are routinely the subject of REV-1839 even when the decedent lived elsewhere.

Real Property Value (Valuation Method)

Three valuation methods are allowed: Computed Value at Date of Death, Current Computed Value, or Appraisal. Computed value equals the county assessed value multiplied by the Common Level Ratio Factor (CLRF) published by the Department for that county and year. If you elect Current Computed Value, you must use the current CLRF; if you elect Date of Death Computed Value, you must use the CLRF in effect on the date of death, per the Department’s CLRF tables.

Attach either the assessment card (for computed methods) or a signed appraisal (for the appraisal method). Marcus Reid, AVP of REO at Keystone Federal Savings Bank, uses the appraisal route on a fire-damaged Allegheny County row home because the assessed-value-times-CLRF number badly overstates the true value. The most common mistake is mixing methods — pulling the assessed value from one year and the CLRF from another — which produces a wrong number and a deficiency letter. The misconception: the Department does not “split the difference” between two values; it accepts one method per application.

Mortgage Balance (Date of Death)

Enter the outstanding mortgage principal balance as of the date of death, not the current payoff or the principal at origination. Attach a payoff statement or amortization schedule that shows the balance on that date; otherwise the deduction is denied. Atlantic Mortgage Servicing LLC pulls the balance from its servicing system and prints a date-of-death payoff snapshot signed by the loss-mitigation officer.

If the loan was in default at death, include accrued interest and escrow advances through the date of death — the Department recognizes those as part of the mortgage liability under REV-1512 Schedule I principles. The most common mistake is using the current payoff, which inflates the deduction and triggers a Department recalculation that delays the release. The misconception: late charges and post-death foreclosure fees are not deductible, even though they appear on a current payoff statement.

Beneficiary Information

If you know the heirs, enter each beneficiary’s name, address, and relationship to the decedent — spouse, child, sibling, or non-relative — because relationship drives the rate (0% spousal, 4.5% lineal, 12% sibling, 15% other) under 72 P.S. §9116. Use a separate sheet if more than two beneficiaries, and label it Attachment to REV-1839 – Beneficiary Continuation.

If beneficiaries are unknown — common when no estate has been administered beyond the bare Affidavit of Death — write Unknown – No Personal Representative Appointed and the Department will default to the highest applicable rate. The most common mistake is leaving the block blank, which the Department reads as a refusal to provide information and which drags the matter to manual review. The misconception: writing None is not the same as Unknown; None implies escheat to the Commonwealth and triggers a different processing track.

Applicant Signature and Date

Sign in ink on a printed copy, print your name and title beneath the signature, and date in MM/DD/YYYY format. The signature certifies, under penalty of 18 Pa.C.S. §4904 (unsworn falsification), that the information is true and correct. Diana Levin, Esq. signs on behalf of the mortgagee and prints Counsel for Atlantic Mortgage Servicing LLC under her name.

A digital signature image is not accepted; the Department wants a wet signature scanned to PDF. The most common mistake is sending an unsigned form because the preparer assumed email submission waived the wet-signature rule — the Department returns the form unread. The misconception: a paralegal’s signature is acceptable only with a REV-677 on file; otherwise the form must be signed by an officer of the mortgagee or admitted counsel.

Three Filled-Out Examples Using Real Scenarios

The three patterns below cover most REV-1839 filings in Pennsylvania. Each table walks one named filer through the form’s main blocks.

Scenario 1: Keystone Federal Savings Bank Forecloses on a Solo-Titled Philadelphia Home (No Estate Opened)

Form Section What Keystone’s Counsel Enters
County Code / Year / File Number 51 / 2025 / 0742 (Philadelphia, opened via Affidavit of Death)
Decedent Name and SSN Mary Elizabeth O’Connor, XXX-XX-1234
Date of Death 03/14/2025
Applicant Levin & Marks PC, 1500 Market St, Philadelphia, PA 19102
Property Address and UPI 2231 N. 18th St, Philadelphia, PA 19132, UPI 51-1-234567-00
Valuation Method Date of Death Computed Value — assessed $95,000 × CLRF 1.07 = $101,650
Mortgage Balance at DOD $78,420
Beneficiaries Unknown – No Personal Representative Appointed
Signature / Date Diana Levin, Esq., Counsel for Keystone FSB, 05/12/2025

Scenario 2: Atlantic Mortgage Servicing LLC Pursues a Deceased Reverse-Mortgage Borrower in Allegheny County (Estate Open, Property Never Reported)

Form Section What Atlantic’s Servicer Enters
County Code / Year / File Number 02 / 2024 / 5519 (Allegheny, opened by surviving non-borrower spouse)
Decedent Name and SSN Harold James Whitfield, XXX-XX-5678
Date of Death 11/02/2024
Applicant Atlantic Mortgage Servicing LLC, 200 Smithfield St, Pittsburgh, PA 15222
Property Address and UPI 418 Maple Ave, Wilkinsburg, PA 15221, UPI 0175-J-00220-0000-00
Valuation Method Appraisal$172,000 signed by Reid Appraisal Group, 04/18/2025
Mortgage Balance at DOD $214,860 (HECM accrued balance)
Beneficiaries Linda Whitfield (spouse), 418 Maple Ave, Wilkinsburg, PA 15221 — 0% rate
Signature / Date Marcus Reid, AVP REO, 06/03/2025

Scenario 3: Susquehanna Community Credit Union Forecloses a Junior Lien After the Estate Filed REV-1500 But Omitted the Property

Form Section What the Credit Union’s Counsel Enters
County Code / Year / File Number 36 / 2023 / 0301 (Lancaster, estate active)
Decedent Name and SSN Robert Allen Yoder, XXX-XX-9012
Date of Death 07/22/2023
Applicant Hess & Beiler LLP, 200 N. Queen St, Lancaster, PA 17603
Property Address and UPI 57 Orchard Ln, Lititz, PA 17543, UPI 360-12345-0-0000
Valuation Method Current Computed Value — assessed $185,000 × current CLRF 1.42 = $262,700
Mortgage Balance at DOD $31,500 (junior HELOC)
Beneficiaries Sarah Yoder (daughter, 4.5%); Aaron Yoder (son, 4.5%)
Signature / Date Aaron Hess, Esq., 04/30/2025

A fourth named filer, Aisha Carver, a pro se executor in Delaware County, sometimes files REV-1839 herself when the bank delays — she is allowed to do so as the personal representative, but she must check the Applicant block as Executor and attach her short certificate.

How to File the Completed Form

The Department of Revenue accepts REV-1839 through three channels, and choosing the right one drives the timeline.

  • Email (preferred) — Send the signed PDF to RA-RVBIT-LIEN-REL@pa.gov as a single attachment. There is no fee, and the Department typically acknowledges receipt within 5 business days. Keep the sent-folder copy and the auto-reply as proof of filing.
  • Mail — Send to PA Department of Revenue, Bureau of Individual Taxes, PO Box 280601, Harrisburg, PA 17128-0601. There is no filing fee. Expect 60 to 120 days for review. Use USPS Certified Mail with return receipt as proof of filing.
  • Fax — The Inheritance Tax Division does not maintain a public fax line for REV-1839 in 2025; do not fax.
  • In person at the Register of Wills — Some counties accept the form for transmittal to Harrisburg, but processing still occurs at the Bureau of Individual Taxes; there is no fee, but timing is the slowest.
  • Tax payment, if any, after Notice of Assessment — Pay through myPATH by ACH (no fee) or credit card (vendor fee about 2.49%); keep the confirmation number as proof.

The Release of Lien itself is delivered back to the applicant by mail or email, and the mortgagee then records it with the Register of Wills of the county where the estate is filed before scheduling the sheriff’s sale.

What Happens After You File

After the Department receives REV-1839, an examiner in the Inheritance Tax Division pulls the underlying Estate File Number from the Register of Wills, applies the valuation method you chose, deducts the mortgage balance you documented, and computes the inheritance tax due — if any — at the rate keyed to the beneficiary’s relationship under 72 P.S. §9116. The examiner sends a Notice of Assessment by mail to the Applicant address, showing tax, interest, and any discount.

Tax is due nine months from the date of death under 72 P.S. §9136, and a 5% discount is available if paid within three months of death; interest at the statutory rate runs from month nine forward. Once payment posts (or the Department determines no tax is due), the Release of Lien is issued, typically within 30 days of full payment. The mortgagee records the release with the Register of Wills, then publishes and proceeds to sheriff’s sale under Pa.R.C.P. 3129.

If you disagree with the assessment, file a Petition for Reassessment within 60 days; otherwise the assessment becomes final. Lender’s counsel often pays the assessed amount under protest to keep the foreclosure on schedule and pursues reassessment in parallel, because waiting for an appeal can blow a scheduled sale.

Mistakes to Avoid When Filling Out the Form

Each error below has bounced REV-1839 filings in the real world; together they account for most of the 60-day delays mortgagees report.

  • Filing before the Estate File Number exists — the Department will not respond at all, and your 60-day clock to a sale date evaporates.
  • Using a current payoff instead of the date-of-death balance — overstates the mortgage deduction and triggers a Notice of Adjustment.
  • Mixing valuation years — pulling assessed value from one year and CLRF from another produces a wrong tax and a deficiency.
  • Omitting the deed legal description — the Department treats the application as incomplete and returns it.
  • Using a nickname for the decedent — mismatches the death certificate and freezes the file in manual review.
  • Skipping the Applicant signature — unsigned forms are rejected without review.
  • Listing the decedent’s SSN in the File Number block — sends the application to the wrong queue.
  • Filing without a REV-677 when a vendor signs — the Department disregards the signature.
  • Forgetting to attach the assessment card — the computed value cannot be verified, leading to denial of the method.
  • Treating the Release as automatic on filing — no release issues until the assessed tax is paid in full.
  • Filing only with the Register of Wills — the county does not assess; only the Bureau of Individual Taxes does.
  • Assuming foreclosure divests the lien — the 2019 Department position makes that assumption fatal to the buyer’s title.

Do’s and Don’ts

  • Do confirm the revision date on the PDF before filing; the active version is REV-1839 IN (EX) MOD 06-19.
  • Do match every name, date, and SSN to the death certificate and Register of Wills file exactly.
  • Do attach the deed’s full legal description, the assessment card, and the date-of-death payoff in one PDF.
  • Do email to RA-RVBIT-LIEN-REL@pa.gov to start the fastest channel.
  • Do track the 9-month tax deadline from the date of death to preserve discount eligibility.
  • Do record the Release of Lien with the Register of Wills before publishing the sheriff’s sale.
  • Don’t fax the form; the division does not accept REV-1839 by fax in 2025.
  • Don’t sign with a typed signature image; only wet signatures scan-to-PDF are accepted.
  • Don’t use a generic inbox the firm does not monitor; missed notices cause dismissal.
  • Don’t assume the Department will open an estate file; only the Register of Wills does that.
  • Don’t treat REV-1839 as a substitute for REV-1500; it is a parallel application limited to one parcel.
  • Don’t file before you have the County Code, Year, and File Number assigned.

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

Mortgage servicers often debate whether to handle REV-1839 in-house or hand it to outside counsel. The right answer depends on volume, complexity, and risk tolerance.

  • Pro – Lower cost in-house for routine, single-parcel files where the estate already exists and the math is clean.
  • Pro – Faster intake when the servicer’s REO team controls the mailbox the Department writes to.
  • Pro – Direct knowledge of the loan history, payoff, and modifications.
  • Pro – Easier to coordinate with the foreclosure pipeline calendar.
  • Pro – Builds servicing-team expertise for repeat filings.
  • Con – Risk of missed Notices of Assessment if intake is informal.
  • Con – Higher rejection rate without litigation experience interpreting 72 P.S. §9101 et seq..
  • Con – Limited ability to negotiate valuation disputes with the Department.
  • Con – No privilege if the file later becomes contested in foreclosure court.
  • Con – Can’t sign on behalf of the mortgagee without a REV-677.

REV-1839 vs. REV-1500 at a Glance

Feature What Distinguishes Them
Filed by REV-1839 — mortgagee or third party; REV-1500 — executor/administrator of the estate
Scope REV-1839 — one parcel of real estate; REV-1500 — entire estate
Trigger REV-1839 — pending foreclosure; REV-1500 — death of resident decedent
Output REV-1839 — Release of Lien for that parcel; REV-1500 — Notice of Assessment for entire estate
Deadline pressure REV-1839 — driven by sheriff’s sale calendar; REV-1500 — 9 months from death
Where filed REV-1839 — Bureau of Individual Taxes by email; REV-1500 — Register of Wills in decedent’s county

FAQs

Do I need an Estate File Number before filing REV-1839?

Yes. The Department of Revenue will not process the form without one, and a mortgagee can obtain it by filing an Affidavit of Death under 20 Pa.C.S. §925 at the Register of Wills.

Does a sheriff’s sale wipe out the Pennsylvania inheritance tax lien?

No. Since the Department’s 2019 policy bulletin, the inheritance tax lien survives foreclosure and remains against the property until paid and released through REV-1839.

Can I email REV-1839 instead of mailing it?

Yes. Send the signed PDF to RA-RVBIT-LIEN-REL@pa.gov, which is the Department’s preferred channel and the fastest path to a release.

Do I write the current mortgage payoff or the date-of-death balance on the form?

No to current payoff. Use the outstanding principal as of the date of death and attach a date-of-death payoff statement to support the deduction.

Do I list the decedent’s SSN in the County Code/Year/File Number boxes?

No. Those boxes hold the Register of Wills Estate File Number, not the SSN; the SSN goes only in the Decedent Information block.

Can I use a current appraisal even if the property has a county assessment?

Yes. The form lets you choose Computed Value at Date of Death, Current Computed Value, or Appraisal — pick the method that produces the most accurate value and attach the supporting document.

Do I need to list beneficiaries if no estate has been administered?

Yes, to the extent known; if truly unknown, write Unknown – No Personal Representative Appointed and the Department will default to the highest applicable rate.

Is there a filing fee for REV-1839?

No. The Department does not charge a fee to file the application or to issue the Release of Lien.

Can a title company sign REV-1839 on the mortgagee’s behalf?

Yes, but only with a REV-677 Power of Attorney on file; without it, the Department disregards the signature and returns the form.

Does the 9-month deadline for inheritance tax apply to a REV-1839 filer?

Yes. Tax is due nine months from the date of death under 72 P.S. §9136, and interest accrues after that regardless of who pays.

Do I file REV-1839 with the Register of Wills or with the Department of Revenue?

No to the Register of Wills as a primary filing; submit it to the Bureau of Individual Taxes by email or mail. The Register of Wills only records the resulting Release of Lien.

Can the surviving spouse’s interest reduce the tax to zero?

Yes. Transfers to a surviving spouse are taxed at 0% under 72 P.S. §9116, so a property passing solely to the spouse usually generates a Release of Lien with no tax due.