Pennsylvania inheritance tax: forms, records and Philadelphia filing resources

Pennsylvania inheritance tax is a separate task

Pennsylvania inheritance tax concerns transfers after a death. The state overview explains relationship-based treatment and exceptions. A property-tax bill is a separate matter. IRS Topic 356 distinguishes final individual, estate-income and federal estate-tax returns; do not use one filing as evidence that the others are complete.

The REV-1500 instructions identify the personal representative as responsible for disclosing known property. A recipient may need to file when there is no representative, no return, or property omitted from that return. They also say not to duplicate property already included in the representative’s return. Confirm who is handling the particular assets before preparing a second filing.

Which Pennsylvania inheritance-tax form should I open?

Pennsylvania resident decedent

REV-1500 and its included instructions (PDF) are the resident-decedent route. Check the instructions’ date-of-death scope and required schedules.

Nonresident decedent

REV-1737-A and its included instructions (PDF) describe a separate route, filed directly with Pennsylvania Revenue, including an affidavit of domicile and supporting material. Pennsylvania property can require a check even where the deceased person lived elsewhere.

The deceased person’s residence and the property involved matter. The recipient’s Philadelphia address alone does not select the form or filing office. Ask Revenue or your adviser to resolve a residency question; this page does not decide domicile or select a tax-computation method.

Where do I file in Philadelphia?

For the applicable Philadelphia resident-decedent route, the Register of Wills filing service accepts returns and payments for Pennsylvania Revenue. It explains in-person or mail delivery and requests two completed copies with payment. Follow its current delivery, payee and contact instructions before sending anything; an appointment for probate is not proof that an inheritance return was filed.

Use the current state PDF linked above for the resident form. The City service page remains useful for local delivery, but its older form link redirected to a general state search page when checked. The Register of Wills says it cannot advise on calculating the tax or completing the return.

A filing extension does not extend payment

The current resident instructions specify filing within nine months after death. They distinguish an extension request from timely payment: extending filing does not extend the payment time, and unpaid tax can accrue interest. Read the timing and payment sections before relying on an extension. The state overview separately explains payment at death, delinquency and an early-payment discount. This page does not calculate your deadline, discount or interest.

Retain proof of filing and payment separately, and ask how any earlier payment will be credited. If a notice arrives or additional property is discovered, use the instructions for that situation rather than assuming a new original return is appropriate.

Prepare records for a secure conversation

Make a private working list before asking for a scope and price. The forms help identify missing information; they are not a reason to email an entire estate file to an unverified contact.

• Record the date of death, residence, county file reference and who has authority to act.
• Locate the will or trust and appointment documents, where applicable.
• Group ownership and date-of-death statements for real estate, accounts, investments and business interests; flag joint ownership and beneficiary transfers.
• Separate debts, funeral/administration records, prior returns, payment receipts and notices.
• For a nonresident case, check the affidavit and supporting-document requirements in REV-1737-A.

Ask which schedules and evidence apply, and how confidential material should be transmitted under the official instructions. Keep identity numbers and original records out of a directory inquiry.

Agree the inheritance-tax engagement before hiring

Describe the task, county, residence question, assets needing review and any notice requiring action. Ask whether the named professional handles Pennsylvania inheritance returns, nonresident cases or the specific later-stage issue. Separate return preparation, valuation work, probate assistance and representation in the quote. General accountant or attorney listings do not verify estate expertise.

A separate real-estate balance or assessment question belongs in the Philadelphia property-tax guide; it does not resolve inheritance reporting.

Related guides

• Philadelphia property tax: bills, assessments and official appeal resources
• Pennsylvania capital gains tax: rates, PA Schedule D and sale records

Official sources and applicability

• Pennsylvania inheritance-tax overview — Transfer-based tax, relationship-specific treatment, payment/delinquency and early-payment distinctions.
  Current official guidance; verify the applicable year and facts. Checked 2026-10-24.
• REV-1500 resident return and included instructions — Filer roles, resident filing office, records/schedules and filing versus payment extension.
  REV-1500 and instructions, revision 08-24; check date-of-death applicability. Checked 2026-10-24.
• REV-1737-A nonresident return and included instructions — Nonresident form, direct Revenue filing, affidavit and supporting documents; distinct computation and extension rules.
  REV-1737-A and instructions, revision 03-19; current hosted resource. Checked 2026-10-24.
• Philadelphia: file and pay inheritance taxes — Register of Wills delivery, copies, payment and limits of office assistance; use the current state PDF for the form.
  Current official guidance; verify the applicable year and facts. Checked 2026-10-24.
• IRS Topic 356: decedents — Separate final individual, estate-income and federal estate return questions; no federal filing determination supplied here.
  Current official guidance; verify the applicable year and facts. Checked 2026-10-24.

Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.