How Do I File Taxes for a Deceased Person in Pennsylvania?

The final federal and Pennsylvania income tax returns are due april 15 following year of death.72 P.S. §§ 7330, 7341, 9116 et seq., 9136, 9142, 9144, 9175Verified May 5, 2026 The fiduciary return is due april 15 (calendar year); automatic 5.5-month extension via rev-276.

Yes. After REV-1500 is filed and processed, the PA Department of Revenue issues a Notice of Inheritance Tax Appraisement/Assessment confirming the tax due or paid. Financial institutions typically require this notice before releasing jointly held accounts, and county Recorders require evidence the inheritance tax has been addressed before recording deeds transferring decedent real property. 72 P.S. § 9175.72 P.S. §§ 7330, 7341, 9116 et seq., 9136, 9142, 9144, 9175Verified May 5, 2026 Processing typically takes 3-6 months. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Pennsylvania imposes an inheritance tax, which is paid by the beneficiaries rather than the estate.72 P.S. § 9116Verified May 5, 2026 The rate depends on the beneficiary's relationship to the deceased. Close family members (spouses, children) typically pay lower rates or are exempt entirely. Calculate the tax with the Pennsylvania death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Pennsylvania executor checklist covers all filing responsibilities in order.