Pennsylvania Estate Taxes
Definition of Probate
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.
The rates for the Pennsylvania inheritance tax is as follows:
- 0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger;
- 4.5 percent on transfers to direct descendants and lineal heirs;
- 12 percent on transfers to siblings; and
- 15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.
Property owned jointly by a married couple is exempt from inheritance tax.
For deaths occurring on or after June 30, 2012, working family farms and some related agricultural commodities are exempt from the Pennsylvania inheritance tax.
|Code Section||Title 20, Chapter 37 Apportionment -- Death Taxes|
|When is estate tax due?||
Inheritance tax payments are due upon the death of the decedent and become delinquent nine months after the individual’s death. If inheritance tax is paid within three months of the decedent’s death, a 5 percent discount is allowed.
|What is the Tax Rate?||
The rates for Pennsylvania inheritance tax are as follows:
|What Expenses Can Be Deducted From the Value of a Pennsylvania Estate?||
|List of Forms||Inheritance Tax Forms|
Note: 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.
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- Pennsylvania Law
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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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't become a nightmare. Contact a qualified local tax attorney to learn how he or she can help you better understand Pennsylvania's estate taxes.
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