REV-1500 Filing Instructions: A Practical Guide

Form REV-1500 is the Pennsylvania Inheritance Tax Return for a resident decedent. This guide describes the major steps needed to prepare and file the return, including what to collect, how to determine the relevant schedules, and which deadlines matter.

Who must file Form REV-1500?

The personal representative (executor or administrator appointed by the Register of Wills) ordinarily prepares and files a return when the decedent has property that is or may be subject to Pennsylvania inheritance tax. Under the official instructions, a transferee may need to file in specific circumstances, such as where there is no personal representative or property was omitted from the representative’s return.

Filing requirements are not limited to estates that immediately owe tax. Do not assume that a zero-rate transfer eliminates every reporting requirement. Review the Department of Revenue instructions for the specific estate.

When is the PA REV-1500 due?

The standard filing deadline is nine months after the decedent’s date of death. Pennsylvania inheritance tax payments become delinquent after nine months. A 5% discount generally applies to eligible tax paid within three months of death, even if the final return has not yet been prepared.

Use the free PA inheritance tax deadline and discount calculator to review those calendar-month dates. They are not interchangeable: the tax discount is tied to early payment, not to early filing.

How to complete REV-1500: six preparation steps

1. Gather decedent information. Confirm full legal name, residency, date of death, date of birth, and the contact information required by the form. Keep Social Security numbers and estate records in a secure system, not in a public contact form.
2. Identify the estate's taxable property. Compile real estate, securities, closely held business interests, notes receivable, bank accounts, jointly owned property, and relevant lifetime or non-probate transfers.
3. Document deductions. Evaluate eligible funeral and administrative expenses and valid debts, mortgages, or liens. Gather substantiation and check the instructions for limits and eligibility.
4. Determine beneficiaries and applicable rates. Pennsylvania generally uses 0%, 4.5%, 12%, and 15% categories, with exceptions and exemptions. The rate is based on the transfer and beneficiary relationship, not one flat rate applied mechanically to the entire gross estate.
5. Complete the schedules that apply. Assets and deductions feed the recap on Page 2. Use the REV-1500 schedule-by-schedule guide to identify the proper supporting forms; do not submit blank schedules.
6. Reconcile payments and signatures. Review the tax calculation, early-payment credits, discount, interest if applicable, required signatures, attachments and duplicate submission requirements.

What does Page 2 of REV-1500 summarize?

The recap begins with gross assets across Schedules A–G, subtracts allowable expenses and debts from Schedules H and I, considers amounts associated with Schedule J, and allocates the taxable amount by beneficiary tax category. It is important that schedule totals and the tax calculation reconcile before the return is signed.

Where do you file a resident REV-1500?

The return must be filed in duplicate with the Register of Wills in the county where the decedent resided at death. Confirm that county’s mailing address, presentation requirements, fees, signatures, attachments, and preferred payment method. Do not automatically mail resident returns to a Pennsylvania Department of Revenue address used for other matters.

What papers should be collected?

• Will and relevant trust instruments when applicable
• Real estate ownership records and valuations
• Account balances and statements tied to the date of death
• Stock, investment, partnership, and business-interest documentation
• Mortgage, debt, funeral, and administrative expense records
• Beneficiary names, relationships, and transfer information
• Receipts for any estimated or early inheritance-tax payments

Frequently asked REV-1500 questions

Is REV-1500 the same as federal IRS Form 706?

No. REV-1500 concerns Pennsylvania inheritance tax for a resident decedent. Federal Form 706 is an IRS estate tax return with its own filing rules. Some estates may involve both; neither form automatically substitutes for the other.

Does a personal representative have to wait to make a payment?

No. Pennsylvania permits eligible prepayments to the Register of Wills before completing REV-1500, which may be relevant to the three-month discount. Review the state and county payment instructions.

Is REV-1500 electronically filed?

This guide does not represent that a specific e-filing process is available. Follow the official state and county procedures for resident returns, which currently specify filing the return in duplicate with the county Register of Wills.

What about property jointly owned with a spouse?

Pennsylvania lists property owned jointly between spouses as exempt from inheritance tax. Other joint ownership arrangements may require different reporting and review, including Schedule F.