REV-1737-A - Inheritance Tax Return - Nonresident Decedent
Decedent’s Name:
Social Security Number
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal
tax rate, or transfers under Sec. 9116 (a)(1.2) __________________________ X .0 __ 15. ____________________________
16. Amount of Line 14 taxable at lineal rate __________________________ X .0 __ 16. ____________________________
17. Amount of Line 14 taxable at sibling rate __________________________ X .12 17. ____________________________
18. Amount of Line 14 taxable at collateral rate __________________________ X .15 18. ____________________________
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. ____________________________
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
REV-1737-A EX
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt
a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000, the tax rate imposed on the net value of transfers from a deceased child 21 years of age or
younger at death to or for the use of a natural parent, adoptive parent, or stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent’s lineal beneficiaries is 4.5 percent, except as noted in 72 P.S.
§9116 (a)(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent’s siblings is 12 percent [72 P.S. §9116(a)(1.3)]. A sibling is
defined under Section 9102 as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Street Address
City State ZIP Code
Decedent’s Complete Address:
PAGE 2
1. Real Estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. ________________________
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ________________________
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). . 3. ________________________
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . 4. ________________________
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . 5. ________________________
6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . 6. ________________________
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) Separate Billing Requested . . . . 7. ________________________
8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. ________________________
9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . 9. ________________________
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . . . . . . . . . 10. ________________________
11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . 11. ________________________
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . 12. ________________________
13. Charitable and Governmental Bequests/Sec. 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . 13. ________________________
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . 14. ________________________
RECAPITULATION
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