--- title: "Pennsylvania Form REV-1500 Inheritance Tax Guide (2026): 4.5%, 12% & 15% Rates, Schedule H Deductions & 3-Month 5% Discount" canonical_url: "https://eastcorpcapital.com/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/" 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 Guide (2026): 4.5%, 12% & 15% Rates, Schedule H Deductions & 3-Month 5% Discount. 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/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/" --- # Pennsylvania Form REV-1500 Inheritance Tax Guide (2026): 4.5%, 12% & 15% Rates, Schedule H Deductions & 3-Month 5% Discount > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/pennsylvania-form-rev-1500-inheritance-tax-calculator-3-month-5-percent-discount-2026/). **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. **2026 Statutory Briefing (Commonwealth of Pennsylvania (All 67 County Registers of Wills)):** Pennsylvania imposes a flat, dollar-one Inheritance Tax on Form REV-1500 based strictly on the beneficiary’s relationship to the decedent under 72 P.S. § 9116: 0% for surviving spouses and charities, 4.5% for lineal heirs (children, grandchildren, parents), 12.0% for siblings, and 15.0% for all other collateral heirs (nieces, nephews, unmarried partners, friends). Under 72 P.S. § 9142, paying the estimated tax to the county Register of Wills within 3 calendar months of the date of death earns an automatic 5.0% statutory discount on the amount paid—reducing the effective lineal rate from 4.50% to 4.275% and the sibling rate from 12.00% to 11.40%. ■ 2026 STATUTORY AUTHORITY & QUICK ANSWER · 72 P.S. § 9116 (Tax Rates) & § 9142 (5% Discount) · 20 Pa.C.S. § 3121 ($3,500 Family Exemption) · PA DOR Form REV-1500 Pennsylvania imposes a flat, dollar-one Inheritance Tax on Form REV-1500 based strictly on the beneficiary’s relationship to the decedent under 72 P.S. § 9116: 0% for surviving spouses and charities, 4.5% for lineal heirs (children, grandchildren, parents), 12.0% for siblings, and 15.0% for all other collateral heirs (nieces, nephews, unmarried partners, friends). Under 72 P.S. § 9142, paying the estimated tax to the county Register of Wills within 3 calendar months of the date of death earns an automatic 5.0% statutory discount on the amount paid—reducing the effective lineal rate from 4.50% to 4.275% and the sibling rate from 12.00% to 11.40%. [⚡ Open Standalone Calculator (Pennsylvania Form REV-1500 Inheritance Tax, Schedule Deductions & 3-Month 5% Discount Calculator (2026)) ↗](https://eastcorpcapital.com/calculators/pa-inheritance-tax-rev1500-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: $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. Send 2026 Breakdown → ## 2026 Statutory Benchmark Matrix & Comparative Schedule The quantitative benchmark schedule below models the exact 2026 statutory rates, filing thresholds, and net cash-flow outcomes verified against **72 P.S. § 9116 (Tax Rates) & § 9142 (5% Discount) · 20 Pa.C.S. § 3121 ($3,500 Family Exemption) · PA DOR Form REV-1500**: Table 1: 2026 Pennsylvania Inheritance Tax Statutory Rates (72 P.S. § 9116) & Effective Rates After 3-Month 5% Discount Beneficiary Class (Form REV-1500) | Statutory Tax Rate (9-Month Par) | Effective Rate With 3-Month 5% Discount | Tax on $800,000 Net Estate (Par) | Tax on $800,000 Net Estate (3-Mo Discount) | Cash Saved via 90-Day Prepayment | Surviving Spouse / 501(c)(3) Charity / Parent of Child ≤21 | 0.00% | 0.00% | $0 | $0 | 100% Statutorily Exempt | Class A Lineal Heirs (Children, Grandchildren, Parents) | 4.50% | 4.275% | $36,000 | $34,200 | $1,800 Saved (20%+ Annualized ROI) | Siblings (Brothers, Sisters, Half-Siblings) | 12.00% | 11.400% | $96,000 | $91,200 | $4,800 Saved | Collateral Heirs (Nieces, Nephews, Unmarried Partners, Friends) | 15.00% | 14.250% | $120,000 | $114,000 | $6,000 Saved | ## 1. How the 3-Month 5% Early Payment Discount Works Under 72 P.S. § 9142 While the formal Pennsylvania Inheritance Tax Return (Form REV-1500) and final payment are due 9 calendar months after the decedent’s date of death, 72 P.S. § 9142 grants a 5.0% discount on any inheritance tax paid within 3 calendar months of death. Importantly, the executor or beneficiary does NOT need to have completed the entire Form REV-1500 return by Month 3 to lock in the discount: you can remit an estimated prepayment check to the County Register of Wills (as Agent for the PA Department of Revenue) on or before the 3-month anniversary, and every dollar paid within that window is credited at 105.263% of face value (a 5% discount on the tax liability covered). Financially, paying 6 months early (Month 3 instead of Month 9) to capture a guaranteed 5.0% tax reduction equates to a risk-free 10.0%+ annualized after-tax return—more than double the after-tax yield of 6-month US Treasury bills. ## 2. Maximizing Form REV-1500 Deductions: Schedule H, Schedule I & the $3,500 Family Exemption Pennsylvania Inheritance Tax is levied on the "Net Clear Value" of the estate after deducting allowable expenses on Schedule H (Funeral Expenses and Administrative Costs—including executor commissions, probate attorney fees, appraisal fees, and Register of Wills filing fees) and Schedule I (Debts of the Decedent—including mortgages, medical bills, credit cards, and final year property/income taxes). In addition, under 20 Pa.C.S. § 3121, a child or parent who resided in the same household as the decedent at the time of death is entitled to claim the $3,500 Family Exemption on Schedule H, reducing the taxable estate base before the 4.5% rate is applied. ## 3. Assets Exempt From Pennsylvania Inheritance Tax (Life Insurance & Pre-59½ 401k/IRA Rules) Several major asset classes are 100% exempt from Pennsylvania Inheritance Tax on Form REV-1500: (1) Life insurance proceeds—whether payable to a named individual beneficiary or to the estate (72 P.S. § 9111(d)); (2) Real estate and tangible personal property physically located outside Pennsylvania (for a PA resident decedent); (3) Jointly held property between husband and wife (tenancy by the entirety); and (4) Retirement accounts (401(k), 403(b), Traditional/Roth IRA) where the decedent died before age 59½ and had no right to possess or withdraw the funds without a substantial federal penalty. Note that if the Pennsylvania decedent was age 59½ or older at death, Traditional and Roth IRAs and 401(k) accounts ARE subject to the 4.5%, 12%, or 15% PA Inheritance Tax on Schedule E/G (even though distributions are 0% exempt from PA state income tax). ## CPA & Attorney Audit Verification Checklist (2026 Tax Year) - **Verify Governing Statutory Deadlines:** Cross-check your exact filing window under **72 P.S. § 9116 (Tax Rates) & § 9142 (5% Discount) · 20 Pa.C.S. § 3121 ($3,500 Family Exemption) · PA DOR Form REV-1500** and download our .ics deadline calendar inside the interactive calculator above. - **Stress-Test Marginal Cliffs vs. Progressive Brackets:** Use the *⚖️ Pin Scenario A to Compare* button inside the simulator to evaluate how a $10,000 to $250,000 shift in income, basis, or property value alters your net after-tax liability. - **Archive Parameterized Documentation:** Click *✉️ Email Worksheet to Me / CPA* or *📊 Export CSV Breakdown* to attach a timestamped calculation schedule to your closing file or tax workpapers. ## Frequently Asked Questions: Pennsylvania Form REV-1500 Inheritance Tax Guide (2026): 4.5%, 12% & 15% Rates, Schedule H Deductions & 3-Month 5% Discount Are Roth IRAs and 401(k)s subject to Pennsylvania Inheritance Tax? If the decedent was age 59½ or older at death (and not disabled), both Traditional and Roth IRAs and 401(k)s passing to a non-spouse beneficiary are subject to PA Inheritance Tax (4.5% for children, 12% for siblings, 15% for others). However, the beneficiary pays 0% Pennsylvania personal income tax on the distributions. How is Joint Bank Account survivorship taxed on Form REV-1500 Schedule F? Under 72 P.S. § 9113, when a joint bank or brokerage account (created more than 1 year before death) is held between a parent and child, only the decedent’s fractional share (e.g., 50% for two joint owners) is taxed on Schedule F—not the entire account balance, regardless of who contributed the funds. What happens if I add a child as joint owner within 1 year of death? Transfers or joint-tenancy creations made within 1 year of death are subject to the PA 1-year lookback rule on Schedule G (above a $3,000 per transferee annual exclusion), causing the transferred interest to be taxed at the beneficiary’s class rate.