%%EOF abq [�rEdpH`�j �(�t Ѯ�m RР�9�j��h ^Vt�A���aҔ#���|@"�q��xe�̙��İp~ �RF&ff=�L��?1]ef�.��a���8���%�' u��$ �/�0����"�`���c��D�i>�.�� T� ��0Hσ�1H��[̰�a��8#&���:(��186�nT����� endstream endobj startxref Include all tangible personal property having its situs in Pennsylvania. H��U�_TW��oƑ"U�����`'����Z�MKd�"�"vłu-�X��KcQD�]c�]F�F1��7�����3�k�U��}�w�[�=�|�9�#�!Я���ڔk4s�z���$c�9 ��S�r�����41ݘ�����y�}1ɺ�ҷ�6 <>/Metadata 58 0 R/ViewerPreferences 59 0 R>> Personal Property includes • Tangible personal property located in PA – Consider appraisals where appropriate • Wages unpaid at death inheritance tax on non-probate assets like joint accounts, the REV-1500 has schedules for both probate and non-probate assets, including a Schedule F for jointly titled assets. 294 0 obj <> endobj

%���� �Z��+� Regarding Pennsylvania Inheritance Tax Return (Rev 1500, schedule E), do you list savings account amounts that were jointly held with the decedent's adult child. M�\�Uj�[��sg 3 0 obj H��1 instructions for REV-1737-4, Schedule E. See Part II on Page 2 if using the proportionate method tax computation. %%EOF ��&�,������AY�D�~�e~X{%�m�h��0����������r6/OVΎɓk��8?� _�Uf�έ� >Z'����5F�Yg�ޠ9��A��I�����o����^�ij��� �����k�����"���'�E�q��.&�5#E�b'y�='�?L(}�*�*E�H! endstream endobj 56 0 obj <>stream Free Consultations 215-790-1095 p�l �LKJ-�˽[o�I���܉䖙ٹ�gE�gG�$%~� (�;e'�7J�vJ�h�<2);��Q�c�C��1gLnq�����(�G���s��pZK:u|?y�U;Ұ�����]5*n�Vs��P��322�*^+7�c;�'j���M��D#֒���W7��M�zxzy�4k�B���Z���h�&�mXx��:v��%�Ȯ�~���1���=�z��}�>}�����?�c��A��|<4ѐ��Դ��aY�Gd��1�=&wl޸�&N�. %PDF-1.6 %���� The purpose of REV-1543 is to make sure that the tax on a joint bank account is paid endobj PERSONAL PROPERTY. Line 14 will be the amount of the estate subject to Pennsylvania Inheritance Tax. For the most part, spouses will not owe tax. %PDF-1.7 %���� endstream endobj 53 0 obj /Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog>> endobj 54 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>>>/Rotate 0/TrimBox[0 0 612 792]/Type/Page/u2pMat[1 0 0 -1 0 792]/xb1 0/xb2 612/xt1 0/xt2 612/yb1 0/yb2 792/yt1 0/yt2 792>> endobj 55 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream h�bbd```b``�� �i�d��S��"f`m0 $����7��u$,€!B����u1�5��j�*1��DR q?�yj "TR���}IY�B S*�o �W�ɥ ��L��I0�L���`� `���fn �3@)D) ,{,�,g��"&p�a��j�`5: R�2��W��� �2�"@�Qr��&�8w45���Eq7@� �X� ��^p����#ѽ#I�;XNRo�Wo���Jq9�;��y���dUб�M{ؓ� c�u�Y8��5hl,���v����.

��d�8S&`+�ց�(��4^���/�®$U-�C�"�;n�`t�xM�i�X�q]f����3�œ�6� " ��l�WcM���gl�>\|K��8�/� @�� INHERITANCE TAX RETURN NONRESIDENT DECEDENT. Personal Property – Report individual and tenant in common accounts • JTWROS accounts go on Schedule F – Misc. 4 0 obj 387 0 obj <>/Filter/FlateDecode/ID[<65B7DEC0793F36488AAE00DA577A94E7>]/Index[294 249]/Info 293 0 R/Length 187/Prev 433616/Root 295 0 R/Size 543/Type/XRef/W[1 3 1]>>stream

333 0 obj <>stream The PA Inheritance Tax Return filing deadline is 9 months after the date of death. 0 �@���� ؁���cѠ�����>ߦ�1�c8��y��| �F��G���"�b(Y�S%�l���2�`����T��������A�c9C��a�yLU?3�f��F�6p�q�� �#د��Z5�\hWrs�Sωr&:6��|��e���a=7 �]���0�(�㢢C���mg% b6��T�)��t�S@F#W�#�HV���`�ꁘ���#�g�0 W�d� endstream endobj startxref �����@��Q0��B�� ��&�U��v�͔| $�m��������e`%GIj��sGÁ"�?��� 2KPW

H��U�_TW��oƑ"U�����`'����Z�MKd�"�"vłu-�X��KcQD�]c�]F�F1��7�����3�k�U��}�w�[�=�|�9�#�!Я���ڔk4s�z���$c�9 ��S�r�����41ݘ�����y�}1ɺ�ҷ�6 For proper completion of this schedule, refer to the.

0 endobj h�bbd```b``{"��@$#������l30�&o�ɛHl0� ���C��5�kD�!��]H�/nT�5�Y�H�Lg����,R &_�H�s ��'�]&m��0�L. �����V�p_�r�GԒ9�n�\��#—Ν=��I�S&Ϛ9}ڄ�����֦Ɩ�ښ�Ҫ�����ܜ�ؘ���D&�N���:����Z[N��0�anj�kbd�m��ۣ��լ��^���R���X�� W!/+])#%�!

endobj A penalty will be applied for any tax paid after the extension period. 542 0 obj <>stream 162 0 obj <>/Filter/FlateDecode/ID[<719F06CD1494F4683853C10C1DE2119D>]/Index[52 282]/Info 51 0 R/Length 214/Prev 822074/Root 53 0 R/Size 334/Type/XRef/W[1 3 1]>>stream 2 0 obj An executor files a PA Inheritance Tax Return - Form REV1500 with the Register of Wills. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> The Pennsylvania Inheritance Tax is a Transfer Tax. You can also apply for a 6 month extension during which interest will accrue on any unpaid portion of the tax ultimately due. 1 0 obj endstream endobj 298 0 obj <>stream Preparing PA Inheritance Tax Return • Schedule E – Cash, Bank Deposits & Misc.

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h�b``�a`0�����$€ <> stream INHERITANCE TAX RETURN RESIDENT DECEDENT REV-1508 EX+ (02-15) Title: Schedule E - Cash, Bank Deposits & Misc. :{�����""/T����G�^Wd"S2/3U�Z�ϯ�U�������1��w�{���G��R������������W�������p�u^�\ q�����3ur3�'���Xl���b&���l.O��]o���>Y����_�7B˼R)'�,���IB�l�������*� l'�v&��W�;���8���%|���ǎ,Mn�_0�J�y� �'�D�%�S�S �bV�����ur��9 �y��)ʎJ��jF���cor��CKΡ�av|��Ӎ���F�Q:?�]��(�\��Nj7/�"�i�����RhdL���D�����E�S��jq�j���l���A�i�-�C�y!�fy߄pP�8��2�2/Mf����>�6����������M�x�"��^�&�r���ͧ��v?3`�-#˕}�������PF���q��V�����ZK������k��.M٪�Bc��1��ʋM�m�M����~���r��1�e�69�e��b��W?8�2������dV¬�c��"BT���K�z��'R7�'R�:/�c1��{��D����&b��lno ��7�0z*��׌)V:/�İ�fs��0Q��E+�*E�w����P�m��Κ��[���O,��I�;�T�U�ƪ�Lz>�^���tvkyEVlh���w ݁��?��'�cre'�h�K�'ȔE����dl��+�T�W����%d�ɵ�$�*���z���j�Bbl@�`�C8��P�L�|� ��w ;�|ϧf x��][oۺ�~/�������VE�" (4�,tᬃu��V��㸩Z�β�v���ER�������h��p.��PO�����b�gϞ=}�����E��ӳm�o��������韋�v�����黛�>z������iv��E���GE^��F�Y���j�l�z��_��m? It is different from the other taxes which you might pay regularly. V5�f�n��.��Go`p�5����������� ����6vG�=C� SCHEDULE E, PART . Personal Property (REV-1508) I. MISCELLANEOUS . <> p�l �LKJ-�˽[o�I���܉䖙ٹ�gE�gG�$%~� (�;e'�7J�vJ�h�<2);��Q�c�C��1gLnq�����(�G���s��pZK:u|?y�U;Ұ�����]5*n�Vs��P��322�*^+7�c;�'j���M��D#֒���W7��M�zxzy�4k�B���Z���h�&�mXx��:v��%�Ȯ�~���1���=�z��}�>}�����?�c��A��|<4ѐ��Դ��aY�Gd��1�=&wl޸�&N�. If you give the children the life insurance money, and have a will leaving your nieces and nephews $100,000 from your Will with the rest to the children, the total PA inheritance tax will be $55,500 (15% x $100,000 + 4.5% x $900,000). �0��~���^C�dl�UP8�b)����L���ˢI-I̚X���q�{Z�S���0n�LS�*�+��hn�[�Z"�&�O��5�g�n>\}O_pr\�` S�! Personal Property (REV-1508) Author: PA Department of Revenue Subject: Forms/Publications Keywords: Schedule E - Cash, Bank Deposits & Misc.

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