Thursday, December 04, 2008

PA Inheritance Tax Returns: Banded, not Bound

On November 24, 2008, the Pennsylvania Department of Revenue, through its Inheritance Tax Division, issued a bulletin addressed to "All Individuals Who Are Filing A Pennsylvania Inheritance Tax Return Rev-1500" requiring such filings in the future without permanent or restrictive bindings.

The Department's new policy regarding the connective material for paper filings of Pennsylvania Inheritance Tax Returns, through the local Pennsylvania Register of Wills offices, is now in effect:

Effective, December 1, 2008, the Department of Revenue has converted the processing system for the Pennsylvania Inheritance Tax Return to a scanning and image process.

Therefore, the Inheritance Tax Return must be filed on a scannable return, either provided by the Register of Wills office, available on the Department of Revenue's web site, or [provided by] a software vendor who has had their software preapproved by the Department of Revenue.

The Return should be compiled in the following order:
  • The 3 page REV-1500 Return
  • Any appropriate schedules based on the estate's assets and deductions
  • A copy of the decedent's will, if appropriate
  • A copy of any inter-vivos trust, if appropriate
  • A copy of any deed concerning real estate listed on Schedules A, F or G (all legal-sized documents should be reduced to 8 1/2 x 11 paper if possible)
  • Any additional documentation to verify the value of assets or deductions
The return should be held together with either rubber bands or a binder clip.

Do not use
any staples, metal or plastic binding, 3-ring binder, paper clips, [or] metal fold over straps, etc.

All of the above must be removed by Inheritance Tax Division employees before the documents can be sent for scanning. This will slow down the processing of the return, the examination of the return and finally the response to the estate representative. [Formatting added.]
If you don't already get it, you can call for clarification, as indicated in that Announcement: "Further information can be obtained by calling the Pennsylvania Inheritance Tax Division at 717-787-8327 or faxing your question to 717-772-0412 for J. Paul Dibert, Chief, Inheritance Tax Division."

Let's all call.

"A dry martini," [James Bond] said. "One. In a deep champagne goblet."
"Oui, monsieur."
"Just a moment. Three measures of Gordon's, one of vodka, half a measure of Kina Lillet.
Shake it very well
until it's ice-cold, then add a large thin slice of lemon peel. Got it?"
"Certainly monsieur." The barman seemed pleased with the idea.
"Gosh, that's certainly a drink," said Leiter.

-- Ian Fleming's novel Casino Royale (1953),
per "Shaken, Not Stirred" on Wikipedia

Update: 01/29/09:

The PA Department of Revenue, Inheritance Tax Division, recently made it known that it will accept a request for an extension to file a PIT Return, sent by email. For further information, see: PA EE&F Law Blog posting "
Extensions, Envelopes & Electricity" (01/29/09).