The Register of Wills accepts inheritance tax returns and payments on behalf of the Pennsylvania (PA) Department of Revenue. An inheritance tax return must be filed for every decedent (or person who died) with property that may be subject to PA inheritance tax.
The tax is due within nine months of the decedent’s death. After nine months, the tax due accrues interest and penalties.
Who files a return
Usually, the executor or administrator of the estate will file the return. This personal representative must mention all the decedent’s property that they’re aware of.
In some cases, the person receiving the decedent’s property will need to file a return. This happens when:
- The estate does not have an executor or administrator.
- The executor or administrator does not file the return.
- The executor or administrator does not include all the decedent’s property in the return.
Cost
In most cases, there is no fee for filing inheritance taxes. Occasionally, there will be an additional fee, as listed here.
- Miscellaneous filing fee – $70
- Affidavit of death fee – $65
- Supplemental filing fee – $25
- Release of lien fee – $25
How to file a return
Download Form REV-1500—Pennsylvania Inheritance Tax Return Resident Decedent. Follow the form’s instructions and calculate your required payment.
Depending on the situation, you may also need to download and complete additional forms. You can also pick up blank copies of the forms at the Register of Wills.
Calculate the tax using the return. If you’re paying the tax within three months of the decedent’s death, you can take a 5% discount off the total. Then, make a check out to “Register of Wills, Agent” for the total amount due. You may also pay with a money order.
The Register of Wills can’t provide advice on completing the return or calculating the tax. If you have questions, contact an attorney or accountant.
You can also make an appointment with the PA Department of Revenue’s Inheritance Tax Office at 110 N. 8th St. for help completing delinquent tax forms.
You can either file your return in person or by mail. You’ll need to submit two completed copies of your return, along with your payment.
To drop off your forms in person, you must schedule an appointment. You can contact us at (215) 686-2918 or ROW.ITax@phila.gov. Our office hours are Monday through Friday, 8 a.m. to 4:30 p.m.
Inheritance Tax Department
City Hall
Room 177
Philadelphia, PA 19107