Pennsylvania Estate Planning Blog

Tuesday, February 02, 2010

Pennsylvania Inheritance Tax

Residents of Pennsylvania need to be aware of the PA Inheritance Tax, which is structured differently than the Federal Estate Tax. In 2010, there is no Federal Estate Tax.

In Pennsylvania, there is no exemption amount. That is, the tax calculator starts running from $1 and up.

Here is a quick and important list of the Pennsylvania Inheritance Tax Rates:

-- Passing property to spouse: 0% (Yes, no more PA Widows Tax...for now.)

-- Passing property to children: 4.5%

-- Passing property to siblings and other family: 12%

-- Passing property to all others: 15%

Tax Discount: The Inheritance Tax is due within 9 months of passing, and then penalties are applied thereafter. However, you can receive a 5% discount by paying the tax within 90 days of passing. You can pre-pay the tax and estimate the tax due.

Tax Exemptions: There are several ways to reduce the tax, including:

- Subtracting attorneys fees, probate fees and professional fees from the net estate.

- Subtracting funeral costs from the net estate.

- Various exemptions, including the Family Exemption.

Preparing The Return: As part of the estate administration work an attorney does, the Inheritance Tax Return should be included in the fee. Our office always prepares the PA Inheritance Tax return as part of any probate/estate administration matter. Every case is different and some returns are trickier than others.

For more questions about the PA Inheritance Tax, contact our office today at info@jawatlaw.com or by calling 215-706-0200.

 

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