The personal representative of the decedent’s estate in most cases is the one that is required to file this tax return.
The return must disclose property of the decedent administered by the personal representative and additional property, which is or may be subject to Inheritance Tax, of which the personal representative has or acquires knowledge.
The transferee (recipient) of property must file such return to report certain assets and pay the appropriate tax in the following situations:
A “transferee” means any person to whom a transfer was made and includes the following:
The return must disclose any property or interest therein or income therefrom. For more on Pennsylvania Inheritance Taxes please read Pennsylvania Inheritance Tax: The Basics.