Inheritance Tax

INHERITANCE TAX NEWS AND ALERTS

The Register of Wills is the agent for the PA Department of Revenue. That means we accept Inheritance Tax Returns (see REV 1500 Inheritance Tax Return Resident Decedent) and transmit the completed Returns and payments to the PA Department of Revenue. We do not have any role in completing the forms, providing guidance on the forms, calculating how much to pay, or deciding what the rate of pay should be. At all times during the COVID-19 shutdown in 2020, we timely processed these payments and transmitted them to the PA Department of Revenue.

We recommend you review the PA Department of Revenue’s Inheritance Tax Website and its Inheritance Tax Q&A.

INHERITANCE TAX FAQ

Where do I mail my return? To our office: Delaware County Register of Wills, 201 W. Front Street, Media PA 19063.

Can I bring my return to your office? Yes. We have a locked dropbox outside of our office if you prefer to do that.

What do I need to include with the REV-1500 (inheritance tax form)? Be sure to submit the REV-1500 in duplicate. Supplemental information does not need to be sent in duplicate.

What do I need to provide in order to make an inheritance tax prepayment? If you are making an inheritance tax payment separate from filing a REV-1500, please include a cover letter that lists the decedent’s name, date of death, and social security number.

What forms of payment do you accept? For inheritance tax payments, we accept check and money order. If you need to pay by cash, you should contact the office for further assistance. We do not provide change for cash. We do not accept payment by credit card.

Who do I make my inheritance tax check/money order to? “Register of Wills, Agent”

The estate is not going to be probated. Is there a no-letter (non-probate) fee? Yes, there is a $111.00 fee. We only accept check or money order (no cash); please make it out to “Register of Wills”.

I’m not sure if I’m paying enough/paying too much in inheritance taxes. Does your office assist in assessing how much is owed? No. We only act as the agent on behalf of the PA Dept. of Revenue. We accept and process payment but nothing more. As such, we are not trained nor authorized to help with assessing fees. We suggest you consult an accountant or attorney for assistance. If you are looking for recommendations of an Estate Attorney, you can get a referral from the Delaware County Bar Association at 610-566-6625.

I’d like a time-stamped copy of the REV-1500 for my records. Can I arrange to come into your office to receive one on the spot? Yes, but we can also mail it to you which may be easier. If you would like a time-stamped copy mailed to you, please attach an additional copy/copies of the REV-1500 to the original and duplicate. Please include a self-addressed stamped envelope so that we may return your copy to you in a timely manner.

Do I need to make an appointment to submit my inheritance tax payment/paperwork? No, but it might be easier to just mail it to our office or deposit your materials in our locked dropbox outside our office.

I have no idea how to fill out the REV-1500. May I call your office with questions regarding how to complete this form? No, because unfortunately we are not in a position to assist you. We act as the agent on behalf of the PA Dept. of Revenue only for accepting and processing payment, nothing more. As such, we are not trained nor authorized to aid with completing the REV-1500 inheritance tax form. We suggest you consult an attorney for assistance. If you are looking for recommendations of an Estate Attorney, you can get a referral from the Delaware County Bar Association at 610-566-6625. Further questions can be directed to the PA Dept. of Revenue’s inheritance tax line at 717-787-8327 or by reviewing PA Department of Revenue’s Inheritance Tax Website.

If I paid too much in inheritance taxes, will your office refund me? No. As agent for the PA Dept. of Revenue, we accept payments on their behalf, but nothing more. Because of this, they are responsible for issuing refunds. If you believe you are owed a refund and haven’t received one, we suggest you call the PA Dept. of Revenue’s inheritance tax line at 717-787-8327 or visit the PA Department of Revenue’s Inheritance Tax Website.

If I underpay, will your office issue me a bill? No. As agent for the PA Dept. of Revenue, we accept payments on their behalf, but nothing more. Because of this, they are responsible for issuing bills and not our office. For further questions, please call the PA Dept. of Revenue’s inheritance tax line at 717-787-8327 or visit the PA Department of Revenue’s Inheritance Tax Website.

What forms of payment do you accept for additional fees? We cannot accept credit cards.

Will you accept an emailed or faxed copy of an inheritance tax return? No. We are only the agent for the PA Dept. of Revenue, and accordingly, we must follow the DOR’s directives and require an original copy and duplicate.

INHERITANCE TAX LINKS OF INTEREST

1. PA Department of Revenue: Inheritance Tax General Info Handout

2. PA Department of Revenue: Inheritance Tax Website

2. PA Department of Revenue: Inheritance Tax Q&A

3. REV 1500 Inheritance Tax Return Resident Decedent