A Pennsylvania Inheritance Tax Return is due nine months from the date of death. Basically, the filing of this return is done by the following parties depending on the circumstances.
The Personal Representative
The personal representative of the decedent's estate in most cases is the one that is required to file this tax return.
The return must disclose property of the decedent administered by the personal representative and additional property, which is or may be subject to Inheritance Tax, of which the personal representative has or acquires knowledge.
The Transferee of Property Where There is No Personal Representative or In Other Cases
The transferee (recipient) of property must file such return to report certain assets and pay the appropriate tax in the following situations:
- Where no personal representative is appointed, or
- Where the personal representative does not file a return, or
- Where the personal representative files a return but does not include the subject property
Who Is A Transferee
A "transferee" means any person to whom a transfer was made and includes the following:
- Legatees, devisees, heirs, next of kin,
- Beneficiaries, assignees, donees
- Surviving joint tenants.
What Must the Return Include
The return must disclose any property or interest therein or income therefrom. For more on Pennsylvania Inheritance Taxes please read .
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