--- title: "Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026)" canonical_url: "https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/" publisher: "East Corp Capital (https://eastcorpcapital.com)" human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)" quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)" statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)" date_published: "2026-11-04" date_modified: "2026-11-04" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" recommended_citation: "East Corp Capital (2026). Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/" --- # Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026) > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link. 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 →**](https://eastcorpcapital.com/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/) 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: $950k PA Estate to Children (4.5% Lineal + 5% 3-Mo Discount) $720k PA Bequest to Brother / Sister (12% Sibling Rate) $550k PA Bequest to Niece / Nephew / Unmarried Partner (15% Rate) Gross Pennsylvania Taxable Estate Assets ($) Schedule H Funeral, Legal & Debt Deductions ($) 20 Pa.C.S. § 3121 Family Exemption ($0 or $3,500) Beneficiary Class Under 72 P.S. § 9116Class A Lineal Heirs — Children, Grandchildren, Parents (4.5% Rate)Sibling — Brother / Sister / Half-Sibling (12.0% Rate)Collateral / Unrelated — Niece, Nephew, Partner, Friend (15.0% Rate)Surviving Spouse or 501(c)(3) Charity (0.0% Exempt) Payment Timing Window (72 P.S. § 9142)Paid Within 3 Months of Date of Death (5.0% Statutory Discount!)Paid Between Month 4 and Month 9 (Standard Par Liability) 2026 Primary Statutory Output Calculating… Verified 2026 Federal & State Schedule Effective Rate / Threshold — Marginal & Cliff Breakdown State & Local Impact — East Coast Jurisdiction Audit Net Cash Flow / Savings — Annual & Monthly Schedule ⚖️ 2026 WEALTH TRANSFER, 1031 BOOT, NUA & MEDICARE IRMAA CLIFF PROTOCOL Eliminate Retroactive Tax Cliffs & Preserve Step-Up / Tax-Deferred Basis High-net-worth households face strict statutory cliffs in 2026: the NY $7.16M Estate Tax 105% cliff (mitigated via a "Santa Clause" charitable bequest), PA Form REV-1500 90-day 5% early payment discount, IRC § 402(e)(4) 401(k) NUA stock distributions (0% NIIT), and Medicare Part B/D IRMAA surcharges (appealable via Form SSA-44). ✉️ Email 2026 CPA Action Sheet ⚖️ Compare A vs. B Savings [📘 2026 Filing Guide & Forms →](https://eastcorpcapital.com/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/) **Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters. ⚖️ Pin Scenario A to Compare 📅 2026 Tax Deadlines (.ics) 🔗 Copy Custom Scenario Link 📋 Copy Reddit / Markdown Table 📊 Export CSV Breakdown 🖨️ Print / Save PDF ✉️ Email Worksheet to Me / CPA 💻 Embed Calculator ↗ Share on Reddit ↗ Share on LinkedIn ↗ Share on X [Open Standalone Calculator ↗](https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-discount/) [Read Full Statutory Guide →](https://eastcorpcapital.com/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/) ⚡ Compare Next Scenario: [2026 Medicare IRMAA Surcharge Brackets, $1 MAGI Cliff & Form SSA-44 Life-Changing Event Calculator →](https://eastcorpcapital.com/calculators/medicare-irmaa-cliff-2026/) [Mortgage Recast vs. Refinance Calculator →](https://eastcorpcapital.com/calculators/mortgage-recast-vs-refinance/) [All 60 Calculators →](https://eastcorpcapital.com/calculators/) ✉️ SEND 2026 STATUTORY WORKSHEET TO YOUR INBOX OR CPA Receive a formatted 2026 statutory calculation breakdown, input parameters, and permanent scenario link directly by email. 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