{"id":376000,"date":"2016-03-31T21:36:32","date_gmt":"2016-04-01T02:36:32","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/pennsylvania-law\/pennsylvania-estate-taxes.html"},"modified":"2018-08-09T13:27:43","modified_gmt":"2018-08-09T18:27:43","slug":"pennsylvania-estate-taxes","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/pennsylvania-law\/pennsylvania-estate-taxes.html","title":{"rendered":"Pennsylvania Estate Taxes"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-page-articles fl-section-main fl-section-main-full-width\">\n        <h1 class=\"fl-no-margin-top\">Pennsylvania Estate Taxes<\/h1>\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    <p><i>Created by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw&#8217;s team<\/a> of legal writers and editors<\/i><\/p>\n\n                | Last updated\n        <time>\n                            August 09, 2018\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n<h2>Definition of Probate<\/h2>\r\n<p>Pennsylvania has an inheritance tax, not an estate tax. The Keystone State is among one of several states that still assess a separate state inheritance tax on certain property owned by Pennsylvania residents and real estate and tangible personal property located in Pennsylvania that is owned by a nonresident.<\/p>\r\n<p>The rates for the Pennsylvania inheritance tax is as follows:<\/p>\r\n<ul>\r\n<li>0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger;<\/li>\r\n<li>4.5 percent on transfers to direct descendants and lineal heirs;<\/li>\r\n<li>12 percent on transfers to siblings; and<\/li>\r\n<li>15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.<\/li>\r\n<\/ul>\r\n<p>Property owned jointly by a married couple is exempt from inheritance tax.<\/p>\r\n<p>For deaths occurring on or after June 30, 2012, working family farms and some related agricultural commodities are exempt from the Pennsylvania inheritance tax.<\/p>\r\n<p>See <a href=\"https:\/\/www.findlaw.com\/estate\/probate\/probate-courts-laws.html\">Probate Court<\/a>, <a href=\"https:\/\/www.findlaw.com\/estate\/probate\/state-probate-courts.html\">State Probate Courts<\/a>, <a href=\"https:\/\/www.findlaw.com\/estate\/probate\/avoiding-probate.html\">Avoiding Probate<\/a>, and <a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/estate-tax-laws.html\">Estate Taxes<\/a> for more information.<\/p>\r\n<table cellspacing=\"0\" cellpadding=\"7\" border=\"1\">\r\n<tbody><tr><td><b>Code Section<\/b><\/td>\r\n<td><a href=\"http:\/\/www.legis.state.pa.us\/cfdocs\/legis\/LI\/consCheck.cfm?txtType=HTM&amp;ttl=20&amp;div=0&amp;chpt=37\" target=\"_blank\" rel=\"noopener\">Title 20, Chapter 37 Apportionment<\/a> &#8212; Death Taxes<\/td>\r\n<\/tr><tr><td><b>When is estate tax due?<\/b><\/td>\r\n<td><p>Inheritance tax payments are due upon the death of the decedent and become delinquent nine months after the individual\u2019s death. If inheritance tax is paid within three months of the decedent\u2019s death, a 5 percent discount is allowed.<\/p>\r\n<\/td>\r\n<\/tr><tr><td><b>What is the Tax Rate?<\/b><\/td>\r\n<td><p>The rates for Pennsylvania inheritance tax are as follows:<\/p>\r\n<ul>\r\n<li>0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger;<\/li>\r\n<li>4.5 percent on transfers to direct descendants and lineal heirs (see below for definitions);<\/li>\r\n<li>12 percent on transfers to siblings; and<\/li>\r\n<li>15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.<\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr><tr><td><b>What Expenses Can Be Deducted From the Value of a Pennsylvania Estate?<\/b><\/td>\r\n<td><ul>\r\n<li>Funeral expenses<\/li>\r\n<li>Attorney&#8217;s fees<\/li>\r\n<li>Personal representative and trustee fees<\/li>\r\n<li>Lawful debts owed by the decedent, including mortgages<\/li>\r\n<li>Certain unpaid taxes<\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr><tr><td><b>List of Forms<\/b><\/td>\r\n<td><a href=\"http:\/\/www.portal.state.pa.us\/portal\/server.pt\/community\/inheritance_tax\/14695\" target=\"_blank\" rel=\"noopener\">Inheritance Tax Forms<\/a><\/td>\r\n<\/tr><\/tbody><\/table>\r\n<p><b><i>Note:<\/i><\/b> <i>State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.<\/i><\/p>\r\n<h2>Research the Law<\/h2>\r\n<ul>\r\n<li><a href=\"https:\/\/www.findlaw.com\/state\/missouri-law.html\">Pennsylvania Law<\/a><br>\r\n<\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/state\/state-codes.html\">Official State Codes<\/a> &#8211; Links to the official online statutes (laws) in all 50 states and DC.<\/li>\r\n<\/ul>\r\n<h2>Related Resources<\/h2>\r\n<ul>\r\n<li><a href=\"https:\/\/www.findlaw.com\/state\/pennsylvania-law\/pennsylvania-estate-planning-laws.html\">Pennsylvania Estate Planning Laws<\/a><\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/state\/pennsylvania-law\/pennsylvania-tax-laws.html\">Pennsylvania Tax Laws<\/a><\/li>\r\n<li><a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/\" target=\"_blank\" rel=\"noopener\">Find an Estate Planning Attorney<\/a><\/li>\r\n<\/ul>\r\n<h2>Get Legal Help Understanding Pennsylvania Estate Taxes<\/h2>\r\n<p>Planning an estate or navigating probate in Pennsylvania can be stressful and confusing. Professional advice can help you understand how to minimize tax penalties and ensure that estate resolution doesn&#8217;t become a nightmare. Contact a qualified local <a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/pennsylvania\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">tax attorney<\/a> to learn how he or she can help you better understand Pennsylvania&#8217;s estate taxes.<\/p>\r\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" 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The Keystone State is among one of several states that still assess a separate state inheritance tax on certain property owned by Pennsylvania residents and real estate and tangible personal property located in Pennsylvania that is owned by a nonresident.<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":375930,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/ArticleWithBreadcrumbsController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2743],"tags":[],"state_laws_tags":[3354,3359],"flmsa":[],"class_list":["post-376000","page","type-page","status-publish","hentry","category-state","state_laws_tags-statelaws_39_10","state_laws_tags-statelaws_39_15"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/376000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=376000"}],"version-history":[{"count":0,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/376000\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/375930"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=376000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=376000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=376000"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=376000"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=376000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}