A Pennsylvania REV-1500 return is more than the three-page summary. Schedules detail estate assets, deductions, beneficiaries, and special elections. Match the estate's facts to the official schedule instructions; do not submit schedules that do not apply.
REV-1500 schedules and Pennsylvania form numbers
| Schedule | PA form | Purpose | Typically used for |
|---|---|---|---|
| Schedule A | REV-1502 | Real estate | Pennsylvania real estate owned solely or as a tenant-in-common. |
| Schedule AU | REV-1197 | Agricultural use exemption | Claims of eligible farmland or agricultural-property exemptions. |
| Schedule B | REV-1503 | Stocks and bonds | Shares and bonds owned solely or as a tenant-in-common. |
| Schedule C | REV-1504 | Closely held business interests | Corporation, partnership and sole-proprietorship interests. |
| Schedule C-SB | REV-571 | Family-owned business exemption | Specific qualifying family-owned business exemption claims. |
| Schedule D | REV-1507 | Mortgages and notes receivable | Amounts owed to the decedent under notes and mortgages. |
| Schedule E | REV-1508 | Cash, bank deposits, miscellaneous personal property | Probate assets not reported on another asset schedule. |
| Schedule F | REV-1509 | Jointly owned property | Property held by the decedent as joint tenant with right of survivorship. |
| Schedule G | REV-1510 | Inter-vivos transfers and non-probate property | Reportable lifetime transfers, certain trusts, and other non-probate assets. |
| Schedule H | REV-1511 | Funeral and administrative costs | Deduction detail for expenses of estate administration. |
| Schedule I | REV-1512 | Debts | Valid date-of-death debts, mortgages, and liens. |
| Schedule J | REV-1513 | Beneficiaries | Beneficiaries and their relationships to the decedent. |
| Schedule K | REV-1514 | Life estates, annuities, terms certain | Interests needing actuarial valuation. |
| Schedule M | REV-1647 | Future interest compromise | Certain future interests with uncertain eventual beneficiary tax rates. |
| Schedule O | REV-1649 | Spousal trust deferral/election | Certain sole-use spousal trust deferral or election situations. |
Source: Pennsylvania Department of Revenue, Instructions for REV-1500 (revision 08-24), schedule list. These descriptions are an overview, not a substitute for each schedule’s detailed rules.
Where schedules appear on the REV-1500 summary
Page 2 lines 1–7 bring in asset totals from Schedules A, B, C, D, E, F, and G. Lines 9 and 10 reflect deductions from Schedules H and I. Line 13 addresses specified charitable and governmental bequests and trust amounts related to Schedule J, while the remaining tax calculation allocates net taxable transfers by rate.
Common situations
An estate includes a house and a bank account
The personal representative would ordinarily review Schedule A for real estate owned solely or as a tenant-in-common and Schedule E for bank deposits. The precise ownership title determines whether a different schedule, such as Schedule F, is more appropriate.
The decedent held a joint account or other jointly owned asset
Schedule F addresses reportable property held with rights of survivorship. Joint spousal property receives special treatment; it should not automatically be treated the same as jointly owned property with other persons.
The estate has funeral expenses and a mortgage
Schedule H covers certain funeral and administrative expenses; Schedule I covers valid debts, mortgages, and liens. Check deductible amounts and documentation under the official instructions.
The decedent had a trust or reportable lifetime gifts
Schedule G may apply to inter-vivos and other non-probate transfers. The details can be complex, so review the official rules and the trust or transfer documents before preparing the return.
Schedule review checklist
Where can I download the REV-1500 schedules?
Start with the official REV-1500 instructions and the Pennsylvania Department of Revenue forms and publications. Verify editions and applicability before using an old PDF from another website.
Preparing multiple REV-1500 returns?
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Rules, rates, forms, and county filing practices can change. Confirm the applicable instructions, exemptions, deadlines, and county requirements before filing. Information and calculators on this site are not legal or tax advice.