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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Pennsylvania Tax Filing Checklist

3 filings required

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Tax Clearance Required Before Distribution

PA does not issue an estate tax clearance certificate. After the REV-1500 is filed, the register appraises the estate and assesses the tax (72 P.S. §§ 9137, 9139), and the Department of Revenue sends a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax (72 P.S. § 9140); the assessment is made within one month after the appraisement is filed unless suspended until audit (§ 9139). The personal representative must deduct the tax from the property or collect it from the transferee before distributing, and remains personally liable for it if property is delivered outside a decree of distribution (72 P.S. § 9146). Inheritance tax is a lien on the decedent's real property until paid in full (72 P.S. § 9167); the department may issue a certificate releasing that lien (§ 9175), and where the real estate lies in another county the register forwards a certificate of payment to be entered of record there (§ 9152).

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Pennsylvania

File final income tax return

A final state return is required for income earned through the date of death.

Form: PA-40 (Pennsylvania Personal Income Tax Return)

Deadline: April 15 following year of death

File PA-40 for income actually or constructively received from January 1 through the date of death (PA Personal Income Tax Guide — Estates, Trusts and Decedents: the decedent's "final return would include only income actually or constructively received through the date of death"). Flat rate of 3.07%. Mark the "Deceased" filing-status oval and enter the date of death (PA-40 instructions). A surviving spouse may still elect to file jointly unless the estate's fiduciary files a separate return. Extension via REV-276: the PA-40 extension matches the federal extension (generally six months), and paying by credit card or ACH debit on or before April 15 gives an automatic six-month extension without mailing REV-276 (REV-276 instructions). 72 P.S. § 7330. Verified 2026-07-13.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (An estate or trust must file if it "earned, received, or realized more than $33 of Pennsylvania-taxable income or records a loss in any class of income" (2025 PA-41 instructions, "Who Must File"); also required for a nonresident estate/trust with PA-source income, or with a PA resident beneficiary. Statutory basis: 72 P.S. §§ 7302, 7330 (tax imposed on every resident/nonresident estate or trust; return required of every taxpayer having income). Former § 7341 was deleted by amendment Oct. 18, 2006, P.L.1149, No.119 — do not cite it.).

File inheritance tax return

Pennsylvania imposes an inheritance tax on what beneficiaries receive. Rates vary by relationship (5 classes). Spouses and certain close relatives are typically fully exempt.

Form: REV-1500 (Pennsylvania Inheritance Tax Return — Resident Decedent)

Deadline: 9 months after date of death (72 P.S. § 9136(d))

Pennsylvania inheritance tax rates by relationship: 0% (surviving spouse; a parent inheriting from a child age 21 or younger; and a child age 21 or younger inheriting from a natural, adoptive or step parent), 4.5% (lineal descendants/ascendants, including stepchildren and stepdescendants, and the spouse or widow(er) of a child), 12% (siblings, including half-siblings), 15% (all others, including stepparents and stepsiblings). No exemption amount — tax applies to the entire share. 5% discount if paid within 3 months of death (72 P.S. § 9142). All proceeds of insurance on the life of the decedent are exempt (72 P.S. § 9111(d)); property owned by husband and wife with right of survivorship is exempt (§ 9111(m)). REV-1846 grants a one-time 6-month filing extension but "does not extend the time for full payment of the tax." 72 P.S. § 9116 et seq. Verified 2026-07-13.

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This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Pennsylvania income tax return (PA-40 (Pennsylvania Personal Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Pennsylvania fiduciary return (PA-41 (Pennsylvania Fiduciary Income Tax Return)) may also be required.

The final federal and Pennsylvania income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar-year filer); 5.5-month extension via rev-276 (to september 30).

Yes. PA does not issue an estate tax clearance certificate. After the REV-1500 is filed, the register appraises the estate and assesses the tax (72 P.S. §§ 9137, 9139), and the Department of Revenue sends a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax (72 P.S. § 9140); the assessment is made within one month after the appraisement is filed unless suspended until audit (§ 9139). The personal representative must deduct the tax from the property or collect it from the transferee before distributing, and remains personally liable for it if property is delivered outside a decree of distribution (72 P.S. § 9146). Inheritance tax is a lien on the decedent's real property until paid in full (72 P.S. § 9167); the department may issue a certificate releasing that lien (§ 9175), and where the real estate lies in another county the register forwards a certificate of payment to be entered of record there (§ 9152). 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. 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 estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Pennsylvania

After a death in Pennsylvania, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Unlike estate tax, Pennsylvania's inheritance tax is the responsibility of each beneficiary. The tax rate varies based on the beneficiary's relationship to the deceased. Use the Pennsylvania death tax calculator for specific rates.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Pennsylvania estate settlement plan tracks all deadlines in order.