Deductions on the PA Inheritance Tax Return

Pennsylvania allows a substantial list of deductions against the gross taxable estate on the REV-1500. Missing them inflates the bill at every relationship rate.

Funeral and burial

Reasonable funeral costs, including the headstone and reception, are deductible. Keep all invoices.

Debts of the decedent

Mortgages, credit cards, utility balances, and any other valid debt at the date of death.

Administration expenses

Attorney fees, executor commissions, accounting fees, court costs, and appraisals.

Family exemption

$3,500 deductible by the surviving spouse or qualifying household members under 20 Pa.C.S. § 3121.