Preparing the Pennsylvania Inheritance Tax Return

November 7, 2019
Pennsylvania Bar Institute
Estate Law Institute 2019

Pennsylvania Convention Center
Philadelphia, PA

In Pennsylvania, an inheritance tax applies to estates inherited under a will or the state's intestacy laws. The burden for filing the tax falls first on the estate executor or named representative, and then on the person inheriting if the executor doesn't file. For deceased residents of Pennsylvania, the tax applies to all tangible and real property located in the state at the time of death plus what is known as "intangible" property, such as bank accounts, stock and bonds, etc. no matter where they are held. This session discussed issues that may arise and guided participants through preparation of the return.