CHAPTER 10

 
 
INHERITANCE TAX
 
 
10.1
Forms and Disputed Tax
 
 
 
Resident Decedents
 

Pennsylvania Inheritance Tax forms and instructions for resident decedents are available in small quantities from the Register of Wills of any county (Room 177, City Hall, Philadelphia, 215-686-2918) or any Pennsylvania Department of Revenue District Office (Room 201, State Office Building, 1400 West Spring Garden Street, Philadelphia 19130-4088; Telephone: 215-560-2056).

 

Downloadable forms (including fill-in forms) are available on the internet at http://www.revenue.state.pa.us.

 

Large quantities of forms may be ordered, upon written request, from:

 

Pennsylvania Department of Revenue
Bureau of Administrative Services
Tax Form Services Unit
711 Gibson Boulevard
Harrisburg, PA 17104-3200

 

Nonresident Decedents

 

Forms and instructions may be secured from:

 

Nonresident Inheritance Tax
Pennsylvania Department of Revenue
Bureau of Individual Taxes
Dept. 280601
Harrisburg, PA 17128-0601
717-783-3836

 

Disputed Tax

 

Three alternatives are available to taxpayers who are not satisfied with the appraisement, allowance or disallowance of deductions, assessment of tax (including discount or interest) or any other matter relating to tax imposed (72 Pa. C.S.A. 1786).

 

Form REV-65 is the official Department of Revenue Form for a Petition to the Board of Appeals. However, a letter may be used in lieu of the official form. A sample Protest in letter form (Form 10.1) and sample Appeal and related Petition for Citation (Form 10.2) follow. The third procedure (72 P.S. 9186(a)(2)) is to notify the register that the executor elects to have the matter determined at the Orphans' Court audit of the executor's account.

 
 
 

 
10.1 | 10.2 | 10.3