The Register of Wills acts as the county agent for the Pennsylvania Department of Revenue, the state agency with which the Pennsylvania inheritance tax return is filed. The return must be filed in duplicate with the Register of Wills, and a check for any tax due should be made payable to "Register of Wills, Agent." The filing and payment are received in Room 177 City Hall, Philadelphia. Checks should include the name of the decedent's estate, as well as the probate number if Letters have been issued on the estate. If the decedent had no probate assets and the return is necessary because of joint assets or "in trust for" or retirement accounts with beneficiary designations, a fee will be charged for issuing a miscellaneous number. One copy of the inheritance tax return is maintained with the probate record at City Hall and one copy is forwarded to the Department of Revenue in Harrisburg for processing and appraisement. If a federal estate tax return is required, an informational copy must also be filed with the Register of Wills for purposes of determining whether Pennsylvania Estate Tax may be due.