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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.
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