When Is The PA Inheritance Tax Return Filed and the Tax Paid?
The PA Inheritance Tax Return filing deadline is 9 months after the date of death. You can also apply for a 6 month extension during which interest will accrue on any unpaid portion of the tax ultimately due. A penalty will be applied for any tax paid after the extension period. Executors can be personally liable for penalties and interest so be very careful!! The executor can also pay an estimate of the tax within 3 months after the date of death and have 5% credit added onto the amount paid. Any remaining balance can be paid at the time the Inheritance Tax Return is filed. Any overpayment will be returned after the Inheritance Tax Return is filed.
