How to Prepare the Pennsylvania Inheritance Tax Return

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On-Demand Video
---------- CLE 6 sub/0 eth PRICE Regular: $279.00
New Attorney: $140.00
Subscribers Pay: $0.00


After starting off with a refresher on Pennsylvania inheritance tax law, you'll walk through a series of examples of inheritance tax returns, from the simple estate to the more complex one. The experienced faculty will guide you through these sample estates highlighting the commonly mishandled items and other issues that can be particularly troublesome.

This program is a great opportunity to:

  • Be sure you've picked up every deduction and credit available to you
  • Get practical tips about the documentation you should be attaching to your returns and the reasons it matters
  • Be updated on all that's needed
  • Brush up on what is and what is not subject to tax
  • Learn ways to avoid getting tripped up on remainder returns and future interest compromises
  • Get tips for handling trusts, annuities, mutual funds & other nonprobate assets
  • Understand how Schedule O raises potential personal liability implications for executors
  • Clarify how and when the family-owned business exemption is used

Program Schedule

8:30 - 9:30

Resident PA Inheritance Tax Return

  • What's includible in the estate
  • What's not an asset
  • Filing requirements
  • Paying the tax
  • Schedule N spousal poverty credit
  • Schedule O transfers to surviving spouse
  • Schedule O executor's promise to defer tax
  • Appraismenta
  • Protests
  • Farming exception
  • Valuation of oil and gas wells
  • 15 month extension period for deferring the reporting of the sale of a house
  • Family-owned business exemption

9:30 - 10:00

  • What's deductible
  • What's not deductible

10:00 - 10:15

  • Remainder returns
  • Wrongful death/survival actions
  • Future interests & compromises

10:15 - 10:30


10:30 - 10:50

Sample Return #1 - Martin - No Taxable Asset Estate

Sample Return #2 - Laret - Simple Testate Return

10:50 - 12:15

Sample Return #3 - Dodson - Intestate Return

Sample Return #4 - Shrout - Original Return for a Testate Estate with a Suspended Asset & Supplemental Return for a Testate Estate for the Supplemental Asset

Sample Return #5 - Miles - Complex Testate Return

12:15 - 12:45

Lunch (included in your tuition)

12:45 - 2:00

Sample Return #6 - Coleman - Original Return for a Testate Estate with Partial Election

Sample Return #7 - Tomlinson - Litigation Return for Wrongful Death/Survival Action

2:00 - 2:15


2:15 - 3:30

Sample Return #8 - Stoehr (Martin) - Testate Estate with Marital & Residuary Trust

Sample Return #9 - Stoehr (Ann) - Testate Estate of Surviving Spouse


No speakers have been associated with this event.
Faculty may vary by location.
PBI reserves the right to substitute speakers at all programs.