REV-1313 - Application for Refund of Pennsylvania Inheritance/Estate Tax

INSTRUCTIONS
This application must be signed by the party who paid the tax or that
party’s assignee; the executor or administrator of the estate; or the
attorney for the estate. No other signature is acceptable.
This application must be filed with the PA Department of Revenue within
three years after payment or final determination of the tax, whichever is
later. See Section 2181 (d) of the 1995 Inheritance and Estate Tax Act
for statutory alternatives.
If the issue(s) involved in this refund application is/are similar to the
issue(s) in any litigation pending before a court of law, file your refund
request after final disposition of such pending litigation.
This application cannot be used as a substitute for an appeal from an
allegedly erroneous appraisement, the disallowance of deductions or an
incorrect assessment of tax. See Section 2186 of the 1995 Inheritance
and Estate Tax Act for correct procedure with respect to such appeals.
If all or part of the refund amount requested within this application is
claimed to be as the result of an issue not previously raised, and where
the statutory appeal provisions of Section 2186 of the Inheritance
and Estate Tax Act have expired, a petition for refund may be filed
with the Board of Appeals providing all taxes assessed are paid in
full. Such requests should be filed with the Board of Appeals, PO BOX
281021, Harrisburg, PA 17128-1021. The petition form is available at
www.boardofappeals.state.pa.us.
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REV-1313 - Application for Refund of Pennsylvania Inheritance/Estate Tax PDF

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