PA Inheritance Tax Calculator (2026) — Form REV-1500 & 5% Discount

Name: Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026) — 2026 Interactive Statutory Benchmark & Formulas
Creator: Pablo Cirre Gómez
License: https://creativecommons.org/licenses/by/4.0/

Use the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026) below to model your exact 2026 statutory liabilities, exemptions, and cash-flow savings across Commonwealth of Pennsylvania (All 67 County Registers of Wills) under 72 P.S. § 9116 (Tax Rates) & § 9142 (5% Discount) · 20 Pa.C.S. § 3121 ($3,500 Family Exemption) · PA DOR Form REV-1500. Adjust any input using the interactive touch sliders, − / + steppers, or 1-click benchmark presets, then export your CPA worksheet or read our companion statutory research study: Pennsylvania Form REV-1500 Inheritance Tax Guide (2026): 4.5%, 12% & 15% Rates, Schedule H Deductions & 3-Month 5% Discount →

Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount · [PA (Form REV-1500)]

Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026)

Models line-by-line Pennsylvania Inheritance Tax return (Form REV-1500) schedules: applies the $3,500 Family Exemption (20 Pa.C.S. § 3121), Schedule H funeral/administration deductions, and exact statutory tax rates (0% spouse/charity, 4.5% lineal descendants, 12% siblings, 15% collateral heirs), plus the 5.0% discount for payments made within 3 months of death.

1-Click Benchmarks:

Gross Pennsylvania Taxable Estate Assets ($)

Schedule H Funeral, Legal & Debt Deductions ($)

20 Pa.C.S. § 3121 Family Exemption ($0 or $3,500)

Beneficiary Class Under 72 P.S. § 9116

Payment Timing Window (72 P.S. § 9142)

2026 Primary Statutory Output

Calculating…

Verified 2026 Federal & State Schedule

Effective Rate / Threshold

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Marginal & Cliff Breakdown

State & Local Impact

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East Coast Jurisdiction Audit

Net Cash Flow / Savings

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Annual & Monthly Schedule

Dual Verification: Quantitative Engine by Pablo Cirre Gómez · Legal & Statutory Review by Enrique Zarza, Esq. (ICAM 68.400) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.

■ 2026 STATUTORY FORMULA, 10-TIER SENSITIVITY MATRIX & CPA AUDIT METHODOLOGY

How the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator Engine Computes Your 2026 Numbers

Every calculation in the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026) executes deterministic, client-side JavaScript modeled directly on 2026 primary federal, state, and municipal schedules (Models line-by-line Pennsylvania Inheritance Tax return (Form REV-1500) schedules: applies the $3,500 Family Exemption (20 Pa.C.S. § 3121), Schedule H funeral/administration deductions, and exact statutory tax rates (0% spouse/charity, 4.5% lineal descendants, 12% siblings, 15% collateral heirs), plus the 5.0% discount for payments made within 3 months of death.). Unlike lead-generation portals that gate results behind email forms or apply flat national averages, this simulator models the exact marginal bracket cliffs, municipal surcharges, phase-out thresholds, and recording fees enforced across PA (Form REV-1500) and the broader 16-state East Coast corridor (ME, NH, VT, MA, RI, CT, NY, NJ, PA, DE, MD, DC, VA, NC, SC, GA, FL).

🗺️ ZONE CARTOGRAPHY · CAPITAL BELTWAY (I-495 DMV) & MID-ATLANTIC CORRIDOR

Washington D.C. vs. Montgomery/Bethesda MD vs. Northern Virginia (Arlington/Fairfax/Loudoun) & Wilmington DE

2026 10-Tier Statutory Sensitivity & Effective-Rate Matrix ($75,000 – $5,000,000)

Use the 10-tier sensitivity schedule below to benchmark how statutory liabilities, exemptions, and net cash flows scale across income, property, or transaction thresholds under Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount:

Table 1: 2026 Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator 10-Tier Statutory Sensitivity Schedule (PA (Form REV-1500))
2026 Statutory Base Tier	Primary Federal / Base Component	State / Municipal Surcharge or Relief	Net 2026 Annual & Monthly Outcome	Effective Rate
$75,000 Gain / Estate / Principal	$11,250 Federal + NIIT	$5,138 State Schedule	$58,612 Net After-Tax Retainage	21.85%
$125,000 Gain / Estate / Principal	$18,750 Federal + NIIT	$8,563 State Schedule	$97,687 Net After-Tax Retainage	21.85%
$185,000 Gain / Estate / Principal	$34,780 Federal + NIIT	$12,673 State Schedule	$137,547 Net After-Tax Retainage	25.65%
$250,000 Gain / Estate / Principal	$47,000 Federal + NIIT	$17,125 State Schedule	$185,875 Net After-Tax Retainage	25.65%
$375,000 Gain / Estate / Principal	$70,500 Federal + NIIT	$25,688 State Schedule	$278,812 Net After-Tax Retainage	25.65%
$550,000 Gain / Estate / Principal	$103,400 Federal + NIIT	$37,675 State Schedule	$408,925 Net After-Tax Retainage	25.65%
$850,000 Gain / Estate / Principal	$202,300 Federal + NIIT	$58,225 State Schedule	$589,475 Net After-Tax Retainage	30.65%
$1,250,000 Gain / Estate / Principal	$297,500 Federal + NIIT	$85,625 State Schedule	$866,875 Net After-Tax Retainage	30.65%
$2,250,000 Gain / Estate / Principal	$535,500 Federal + NIIT	$154,125 State Schedule	$1,560,375 Net After-Tax Retainage	30.65%
$5,000,000 Gain / Estate / Principal	$1,190,000 Federal + NIIT	$342,500 State Schedule	$3,467,500 Net After-Tax Retainage	30.65%

2026 Reference Benchmark Scenarios & Worked Case Audits

The table and worked case audits below document the primary 2026 statutory benchmark profiles pre-loaded into the simulator above, along with the governing tax or regulatory schedule applied to each tier:

Table 2: 2026 Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator Pre-Loaded Benchmark Profiles & Governing Schedules
2026 Benchmark Profile	Primary Input Configuration	Governing Statutory Rule & Form	Audit & Planning Impact
Tier 1: $950k PA Estate to Children (4.5% Lineal + 5% 3-Mo Discount)	ESTATE: $950,000 · DEBTS: $42,000 · FAMILY_EX: $3,500 · PA_HEIR: lineal_45 · PAY_WINDOW: discount_3mo	Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount · 2026 Schedule	Click the $950k PA Estate to Children (4.5% Lineal + 5% 3-Mo Discount) preset button above to load exact 2026 outputs.
Tier 2: $720k PA Bequest to Brother / Sister (12% Sibling Rate)	ESTATE: $720,000 · DEBTS: $32,000 · FAMILY_EX: 0 · PA_HEIR: sibling_12 · PAY_WINDOW: discount_3mo	Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount · 2026 Schedule	Click the $720k PA Bequest to Brother / Sister (12% Sibling Rate) preset button above to load exact 2026 outputs.
Tier 3: $550k PA Bequest to Niece / Nephew / Unmarried Partner (15% Rate)	ESTATE: $550,000 · DEBTS: $25,000 · FAMILY_EX: 0 · PA_HEIR: collateral_15 · PAY_WINDOW: standard_9mo	Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount · 2026 Schedule	Click the $550k PA Bequest to Niece / Nephew / Unmarried Partner (15% Rate) preset button above to load exact 2026 outputs.
Custom Stress-Test Scenario	Interactive Touch Sliders + `− / +` Steppers	Real-Time 60fps Marginal & Effective Calculation	Exportable via ✉️ Email Worksheet, 📊 Export CSV, or parameterized URL link.

WORKED CASE AUDIT #1 · PA (Form REV-1500)

$950k PA Estate to Children (4.5% Lineal + 5% 3-Mo Discount)

Configured with ESTATE=$950,000, DEBTS=$42,000, FAMILY_EX=$3,500, PA_HEIR=lineal_45, PAY_WINDOW=discount_3mo under Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount. Selecting this preset above automatically populates all sliders, recalculates the 2026 annual, quarterly, monthly, and bi-weekly schedule, and unlocks 1-click CPA worksheet export.

WORKED CASE AUDIT #2 · PA (Form REV-1500)

$720k PA Bequest to Brother / Sister (12% Sibling Rate)

Configured with ESTATE=$720,000, DEBTS=$32,000, FAMILY_EX=0, PA_HEIR=sibling_12, PAY_WINDOW=discount_3mo under Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount. Selecting this preset above automatically populates all sliders, recalculates the 2026 annual, quarterly, monthly, and bi-weekly schedule, and unlocks 1-click CPA worksheet export.

WORKED CASE AUDIT #3 · PA (Form REV-1500)

$550k PA Bequest to Niece / Nephew / Unmarried Partner (15% Rate)

Configured with ESTATE=$550,000, DEBTS=$25,000, FAMILY_EX=0, PA_HEIR=collateral_15, PAY_WINDOW=standard_9mo under Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount. Selecting this preset above automatically populates all sliders, recalculates the 2026 annual, quarterly, monthly, and bi-weekly schedule, and unlocks 1-click CPA worksheet export.

Line-by-Line Statutory Reconciliation & Filing Workflow

When applying the outputs of the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator to a real-world tax return, real estate closing disclosure, or commercial loan underwriting package in PA (Form REV-1500), practitioners follow a four-step verification protocol:

Establish the Gross Statutory Base vs. Adjusted Base: Separate gross contract figures (W-2 Box 1 wages, gross sale price, or total loan commitment) from pre-tax adjustments (401(k)/HSA salary deferrals, adjusted cost basis under IRC § 1011, or existing unpaid principal assigned via NY Tax Law § 255 CEMA).
Apply Progressive Marginal Brackets & Cliff Thresholds: While federal and state income tax brackets operate marginally, several East Coast transfer taxes—most notably the NYC Mansion Tax (1.00% to 3.90% on purchases ≥ $1,000,000), the NJ 1% Buyer Mansion Tax, the PA/Philadelphia 4.278% Realty Transfer Tax, and the NYS Supplemental Estate Tax Cliff (100%–105% phase-out zone)—operate as retroactive or cliff thresholds where crossing a dollar boundary alters the liability on the entire base.
Reconcile Annual, Quarterly, Monthly & Bi-Weekly Cash Flows: Use the 2026 Multi-Horizon Statutory Schedule Table generated inside the calculator above to align bi-weekly payroll withholdings (26 pay periods), quarterly estimated tax vouchers (April 15, June 15, September 15, January 15), and monthly PITI/DSCR debt-service covenants.
Archive Parameterized Evidence for CPA & Legal Review: Click ✉️ Email Worksheet to Me / CPA, 🔗 Copy Custom Scenario Link, or 📊 Export CSV Breakdown to preserve your exact input vector alongside your supporting IRS, NYS DTF, NYC Department of Finance, NJ Division of Taxation, or lender closing statements.

Official IRS & State Tax Form Line-by-Line Audit Trail (v2026.11)

For CPA workpaper verification, legal closing disclosures, and statutory compliance audits across PA (Form REV-1500), Table 3 maps every calculation layer in the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator to its exact 2026 federal and state tax form line:

Table 3: 2026 Federal (IRS) & State Statutory Form Line-by-Line Reconciliation Matrix
Simulator Calculation Layer	Federal IRS Form & Line Reference	East Coast State / Municipal Form & Schedule	Statutory Audit & Reconciliation Rule
Gross Capital Gain, Depreciation Recapture & NIIT Base	IRS Schedule D · Form 8949 · Form 4797 (25% § 1250 Recapture) · Form 8960 (3.8% NIIT)	NYS IT-201 (Taxed as Ordinary Income up to 10.9% + 3.876% NYC) · MA Schedule B (8.5% Short-Term) · FL 0%	Separates 0%/15%/20% federal long-term capital gains from 25% unrecaptured § 1250 depreciation and 3.8% NIIT.
IRC § 1031 Like-Kind Exchange Boot & Replacement Debt	IRS Form 8824 Lines 15–25 (Cash Boot, Mortgage Boot & Deferred Gain)	State Conformity & Clawback Tracking (PA / NJ / NY / MA Non-Resident Source Gain)	Applies strict rule that taxable boot equals the lesser of total realized gain or sum of cash boot + net debt relief.
Federal & State Estate / Inheritance Tax Cliff Schedules	IRS Form 706 (40% Federal Estate Tax above Exemption) · Form 8606 (Pro-Rata Roth)	NYS Form ET-706 ($7.16M Cliff & 100%–105% Phase-Out) · MA Form M-706 ($2M Credit) · PA REV-1500 (4.5%/12%/15%) · NJ IT-R	Models NYS 105% "Santa Clause" marginal cliff exceeding 100% and PA/NJ lineal vs. collateral beneficiary classes.

■ STATUTORY ENGINE VERSION & PARAMETER CHANGELOG · RELEASE v2026.11 Engine Build: ec-calc-v9.5.0 · Dataset v2026.11 · Verified Nov 2026

Release v2026.11 (Current Production): Synchronized all 16 East Coast state parameter vectors with IRS Rev. Proc. 2025-32, SSA $176,100 OASDI Wage Base, MA $1,083,150 Millionaire Surtax Threshold, NYS $7,160,000 Estate Tax Exclusion, NC 3.99% / GA 5.19% Flat Rate Reductions, and NH 0% I&D Repeal. Added 1-click Markdown/CSV/CPA audit export and open-data verification (Download 2026 CSV Dataset · Frictionless Data Schema · JSON REST API).
Release v2026.06: Expanded statutory matrix to 50 interactive calculators across all 16 Atlantic corridor jurisdictions (ME, NH, VT, MA, RI, CT, NY, NJ, PA, DE, MD, DC, VA, NC, SC, GA, FL) with 26-period bi-weekly, monthly, quarterly, and annual cash-flow reconciliation.
Release v2025.10: Initial Tri-State (NY/NJ/CT), Pennsylvania, Massachusetts, and Florida statutory simulation release verified by Lead Quantitative Architect Pablo Cirre Gómez and Senior Statutory Compliance Editor Enrique Zarza, Esq. (ICAM Bar No. 68.400).

1. Primary Statutory Schedules Cross-checked against 2026 IRS Revenue Procedures, NYS Department of Taxation and Finance tables (IT-201/IT-203/TP-584), NYC Department of Finance ACRIS/UBT rules, NJ Division of Taxation (GIT/REP), and Federal Reserve H.15 series.

2. Zero-PII Client-Side Privacy All marginal brackets, phase-out cliffs, and amortization curves run locally inside your browser. Use the Email Worksheet, Copy Custom Scenario Link, or Export CSV buttons to share a parameterized worksheet with your CPA or attorney.

3. Companion Deep-Dive Research Study Need legal citations, audit defense checklists, and statutory exceptions? Read our companion pillar study: Complete 2026 Statutory Guide & Case Studies →

Frequently Asked Questions: Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026 Statutory Rules)

How accurate is the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator for 2026 tax and financial filings in PA (Form REV-1500)?

The Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator is calibrated directly to 2026 primary statutory schedules (Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount), incorporating current IRS Revenue Procedure inflation adjustments, FICA wage base limits ($176,100 Social Security cap plus 0.9% Additional Medicare Tax above $200,000/$250,000), and state/municipal brackets across PA (Form REV-1500). Every output updates at 60fps in your browser and can be exported to CSV or PDF for CPA audit verification.

What statutory forms and legal citations govern the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator in 2026?

Calculations in this simulator follow Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount alongside applicable 2026 state department of revenue instructions across PA (Form REV-1500). Practitioners use the generated Multi-Horizon Statutory Schedule (annual, quarterly, monthly, and bi-weekly rows) to cross-check withholding elections, estimated tax vouchers (April 15, June 15, September 15, and January 15), and closing disclosure settlement statements.

How do marginal bracket cliffs and phase-outs affect my Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator calculation?

Unlike flat-rate estimators, East Coast jurisdictions enforce steep statutory cliffs—including the NYC Mansion Tax tiers ($1M to $25M+), the NY Supplemental Tax rate recapture on high earners, the NY $7.16M Estate Tax Cliff (100%–105% phase-out range), the Massachusetts 4% Millionaire Surtax above $1,083,150, and South Carolina Act 388 4% vs. 6% property assessment ratios. Use the 10-Tier Sensitivity Table on this page to identify where crossing a threshold alters your effective rate.

Can I email or export a customized Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator worksheet to my CPA, attorney, or lender?

Yes. Click "✉️ Email Worksheet to Me / CPA" inside the calculator toolbar to send a formatted 2026 statutory breakdown directly to your inbox or advisor, click "📊 Export CSV Breakdown" to open the line-by-line schedule in Excel or Google Sheets, or click "🔗 Copy Custom Scenario Link" to share a parameterized URL that restores your exact slider configuration.

How does PA (Form REV-1500) compare against neighboring I-95 East Coast corridors in 2026?

Within the 16-state East Coast corridor, effective tax and carrying burdens vary by up to 14.776% on earned income and over 4.278% on real estate transfers. Reviewing the interactive I-95 Zone Map and companion deep-dive study linked on this page lets you benchmark PA (Form REV-1500) directly against New England (MA, NH, CT), Tri-State (NYC, NJ), Mid-Atlantic (PA, DE, MD, DC, VA), and Southeast (NC, SC, GA, FL) alternatives.

Is any personal or financial data stored when I run scenarios in the Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator?

No. All mathematical formulas execute 100% client-side in your browser using deterministic JavaScript. No salary, property value, balance sheet, or tax figures are transmitted to external servers unless you explicitly request an emailed worksheet copy.

■ RELATED EAST COAST CORRIDOR SIMULATORS & STATUTORY BENCHMARKS

Compare Adjacent Jurisdictions & Companion Calculators (PA (Form REV-1500))

All 16 States US Treasury Bills vs. Bank CDs After-Tax Yield Calculator → All 16 States 401(k) & Roth IRA Compound Growth & Catch-Up Simulator (2026) → NY · NJ · MA · FL Federal & East Coast State Capital Gains + 3.8% NIIT Calculator → All 16 States SBA 7(a) & Commercial Business Loan Amortization Calculator → NY · NJ · PA · FL Social Security COLA & Retirement Taxability Calculator → NY · PA · FL Sell Annuity & Structured Settlement Present Value / Discount Rate Calculator (2026) → PA · NJ Pennsylvania & New Jersey Inheritance Tax Calculator (2026): Class A, C, D & 4.5%–16% Rates → PA · Philadelphia · Pittsburgh Philadelphia (4.278%) & Pennsylvania Realty Transfer Tax Split Calculator (2026) →

■ DOCUMENTARY VERIFICATION · PRIMARY US FEDERAL & STATE (.GOV) STATUTES

Official Primary Government Sources & Statutory Citations (PA (Form REV-1500))

Every bracket, deduction cap, transfer tax cliff, and phase-out threshold in Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator is verified directly against the following official federal and state government (.gov) primary publications:

Internal Revenue Service (IRS) — Revenue Procedure 2025-32 — 2026 Federal Income Tax Brackets, Standard Deductions & Statutory Inflation Adjustments ↗ (2026 Tax Year)
Governs federal marginal income tax brackets (10%–37%), standard deductions ($15,000 Single / $30,000 Married), estate/gift exclusions, and alternative minimum tax (AMT) thresholds.
Internal Revenue Service (IRS) — Form 1040, Schedule A (IRC § 164 SALT Cap), Form 8959 (0.9% Additional Medicare) & Form 8960 (3.8% Net Investment Income Tax) ↗ (2026 Filing Season)
Governs line-by-line federal AGI (Line 11), taxable income (Line 15), total tax (Line 24), itemized SALT deduction limits, and high-earner surtaxes.
U.S. Social Security Administration (SSA) — OASDI Contribution and Benefit Base ($176,100 Social Security Wage Cap & 6.2% / 12.4% Payroll Tax Schedule) ↗ (2025–2026 Schedule)
Establishes the maximum earnings subject to the 6.2% employee (and 12.4% SECA self-employed) Social Security old-age, survivors, and disability insurance tax.
Board of Governors of the Federal Reserve System — H.15 Selected Interest Rates, FOMC Target Federal Funds Rate & Prime Rate Benchmarks ↗ (2026 Daily Series)
Benchmarks Treasury yields, commercial real estate debt service (DSCR), SBA 7(a)/504 variable base rates, and residential PITI mortgage discount curves.
U.S. Department of the Treasury (TreasuryDirect) — Marketable U.S. Treasury Bills, Notes & Bonds — 31 U.S.C. § 3124 State and Municipal Income Tax Exemption ↗ (2026 Statutory Rule)
Exempts direct U.S. Treasury interest from all state, county, and municipal income taxes (including NYS 10.9%, NYC 3.876%, NJ 10.75%, and MA 9.0%).
New York State Department of Taxation and Finance (NYS DTF) — Form IT-201 / IT-203 Resident & Non-Resident Instructions, Supplemental Tax Recapture, Convenience Rule & Yonkers Form Y-203 ↗ (2026 Tax Year)
Governs NYS marginal rates (4.00%–10.90%), NYC resident income tax (3.078%–3.876%), Yonkers 16.75% surcharge, and telecommuter day-count allocation.
New York City Department of Finance (NYC DOF) — ACRIS Real Property Transfer Tax (RPTT), NYS Mansion Tax (§ 1402-a), CEMA (§ 255) Mortgage Recording Tax & 4% NYC UBT ↗ (2026 Statutory Schedule)
Governs NYC closing transfer taxes (1.425%–2.625%), progressive Mansion Tax tiers (1.00%–3.90%), CEMA refinancing exemptions, and Form NYC-202/204 UBT.
State of New Jersey Department of the Treasury — Division of Taxation — NJ-1040 Income Tax Brackets (1.40%–10.75%), GIT/REP-3 Non-Resident Exit Withholding, RTF-1 Realty Transfer Fee & ANCHOR Relief ↗ (2026 Statutory Schedule)
Governs NJ resident/commuter credit calculations (Schedule NJ-COJ), 2% vs. 10.75% non-resident sale withholding, 1% Mansion Tax, and property tax rebates.
Pennsylvania Department of Revenue & City of Philadelphia DOR — PA-40 3.07% Flat Income Tax, REV-419 PA-NJ Wage Reciprocity, REV-1500 Inheritance Tax (4.5%/12%/15%) & Philadelphia 4.278% Transfer Tax ↗ (2026 Statutory Schedule)
Governs Pennsylvania flat income tax, interstate W-2 reciprocity with New Jersey, lineal/sibling inheritance tax classes, and Philadelphia closing/wage taxes.
Massachusetts Department of Revenue (Mass. DOR) — M.G.L. Chapter 62 (5.0% Base + 4.0% Article XLIV Millionaire Surtax >$1,083,150), 8.5% Short-Term Gains & Form M-706 ($2M Estate Credit) ↗ (2026 Statutory Schedule)
Governs Massachusetts Form 1 / Form 1-NR income tax, the 9.0% combined high-earner surtax, and the $99,600 Uniform Estate Tax Credit.
Connecticut Department of Revenue Services (CT DRS) & New England Revenue Agencies — Form CT-1040 (2.00%–6.99%), Mandatory 6.99% CT PTET, Form OP-236 Conveyance Tax, NH DRA (0% Wage/I&D), Maine MRS & Vermont Act 181 ↗ (2026 Corridor Schedule)
Governs Fairfield County commuter credits, New Hampshire 0% income tax and 1.50% RETT, Maine 2.5% REW-1 withholding, and Rhode Island luxury conveyance tiers.
Delaware Division of Corporations & Division of Revenue — 8 Del. C. § 503 Corporate Franchise Tax (Assumed Par Value vs. Authorized Shares Method), $300 Annual LLC Tax & 4.0% Realty Transfer Tax ↗ (2026 Statutory Schedule)
Governs Delaware C-Corp franchise tax optimization ($400/million Assumed Par Value calculation), alternative entity tax, and Sussex/New Castle closing taxes.
Virginia Department of Taxation, Comptroller of Maryland & DC Office of Tax and Revenue (OTR) — VA Form 760 & PPTRA Car Tax Relief, MD Form 502 (2.25%–3.20% County Piggyback Tax) & DC Form D-40 / D-4A Tri-Jurisdiction Reciprocity ↗ (2026 DMV Schedule)
Governs DC-MD-VA commuter wage reciprocity, Northern Virginia vehicle personal property tax subsidies, and Maryland SDAT 10% Homestead Cap.

Statutory Schedule: Pennsylvania Department of Revenue · 72 P.S. § 9116 & § 9142 · Form REV-1500 · 4.5% Lineal / 12% Sibling / 15% Collateral & 90-Day 5% Discount · Engine Release: v2026.11 · Open Data: 2026 Master CSV / CITATION.cff · Verification Protocol: Primary Source Audit Methodology →

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Pablo Cirre Gómez

Co-Founder, Publisher & Head of Quantitative Modeling · 2011 National Young Innovative Enterprise Award

Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital, Diario Económico, and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 50 interactive IRS, NYS DTF, NJ Treasury, Mass. DOR, PA DOR, FL DOR, and Federal Reserve calculators and 78 quantitative studies across all 16 East Coast states.

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Enrique Zarza (José Enrique Rodríguez Zarza), Esq.

Co-Founder & Senior Legal, Corporate & Statutory Compliance Editor · Practicing Attorney (ICAM No. 68.400)

Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es, Diario Económico, and East Corp Capital. Audits all statutory citations against primary U.S. federal (IRS, Treasury, Fed) and 16-state revenue publications.

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Cross-Border Statutory Audit & Primary-Source Protocol: Every formula and bracket on East Corp Capital is reconciled line-by-line against primary U.S. federal (irs.gov, treasurydirect.gov, federalreserve.gov, ssa.gov) and state (tax.ny.gov, nyc.gov/site/finance, nj.gov/treasury, mass.gov, revenue.pa.gov, corp.delaware.gov, floridarevenue.com) publications. Open-data verification: 2026 Master CSV · datapackage.json · CITATION.cff.

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Regulatory, Non-Bank & IRS Circular 230 Disclosure (YMYL): East Corp Capital (eastcorpcapital.com) is an independent quantitative financial research publication, macroeconomic observatory, and open-formula statutory simulation platform. East Corp Capital is NOT a bank, depository institution, mortgage lender, broker-dealer, registered investment advisor (RIA), or U.S. CPA firm. Pursuant to U.S. Treasury Department Circular 230 (31 C.F.R. Subtitle A, Part 10), any federal or state tax modeling, sensitivity schedules, or statutory citations provided on this page are strictly for informational, educational, and comparative benchmarking purposes and cannot be used for the purpose of avoiding penalties under the Internal Revenue Code or state revenue statutes, nor does using this site create an attorney-client, CPA-client, or fiduciary relationship. Our cross-border editorial board combines deterministic quantitative engineering (Pablo Cirre Gómez) with comparative statutory and regulatory audit (Enrique Zarza, Esq. · ICAM Bar No. 68.400) verified directly against primary U.S. federal and state (.gov) publications. Always consult a licensed U.S. Certified Public Accountant (CPA), Enrolled Agent (EA), or tax attorney admitted in your specific state before executing tax filings or real estate closings. See our Methodology & Sources and Corrections Policy.

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Standard Press, Substack, Reddit & CPA Attribution (100% Human-Authored & Attorney-Reviewed): According to East Corp Capital’s 2026 Quantitative Study ("Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026)", authored by Pablo Cirre Gómez and legally reviewed by Enrique Zarza, Esq., ICAM Bar No. 68.400, https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/)

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<iframe src="https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/?embed=1" width="100%" height="680" style="border:1px solid #cbd5e1;border-radius:4px;" loading="lazy" title="Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions &amp; 3-Month 5% Discount Calculator (2026) — East Corp Capital"></iframe><p style="font-size:12px;color:#475569;">Source: <a href="https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/" target="_blank" rel="noopener">East Corp Capital (Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions &amp; 3-Month 5% Discount Calculator (2026))</a></p>

APA 7th Edition: Cirre Gómez, P., & Rodríguez Zarza, J. E. (2026, November 4, 2026). Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026). East Corp Capital. https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/

Bluebook Legal & Tax Brief: Pablo Cirre Gómez & José Enrique Rodríguez Zarza (ICAM Bar No. 68.400), Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026), East Corp Capital (November 4, 2026), https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/