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. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Jul 13, 2026 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).72 P.S. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Jul 13, 2026 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 Jul 13, 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 estate settlement plan covers all filing responsibilities in order.