Inheritance tax worksheet

Pennsylvania Inheritance Tax Calculator

Pennsylvania uses 0%, 4.5%, 12% or 15% inheritance-tax rates based on the transfer. Parent/child age rules can make a transfer tax-free, and timely payments can earn a discount.

Updated Oct 2, 20265 primary sources citedEditorial policy

Reviewed October 1, 2026 using Department of Revenue guidance and REV-1500 and its instructions.

Parent-to-child and child-to-parent rules use different ages

For 2026 deaths, a transfer from a natural, adoptive or stepparent to a child age 21 or younger uses a zero rate. A transfer in the other direction—from a decedent age 21 or younger to their qualifying parent—also uses a zero rate. The calculator therefore asks for both ages. REV-1500 age rules.

A 70-year-old parent leaving a prepared $100,000 share to a 21-year-old child produces zero tax. At recipient age 22, it produces $4,500. If a 21-year-old decedent leaves that amount to a 50-year-old parent, it is again zero; a 22-year-old decedent's transfer to that parent produces $4,500.

The child exemption does not make every young descendant exempt. A grandchild receiving a $100,000 lineal transfer generally remains in the 4.5% category unless a separate exemption applies. 2026–27 parent-to-child exemption description.

A stepsibling does not use the sibling rate

The sibling group requires a parent in common by blood or adoption. A stepsibling belongs in the collateral category. Lineal classification includes the specified descendants and certain unremarried spouses or widowed spouses of children. Relationship definitions.

Partial early payments earn a partial discount

Qualifying tax paid within three months can earn a 5% discount, capped by the total tax. REV-1500 computes credit for an underpayment by dividing it by 0.95. A $100 qualifying payment against $150 tax gives $105.26 of combined payment and discount: $5.26 discount and $44.74 remaining principal. Official payment example.

For a $4,500 tax, a timely $4,275 payment covers the amount after the full $225 discount. A timely $1,000 payment earns about $52.63 of discount, leaving $3,447.37. Selecting a generic “paid early” checkbox would miss that difference.

The calculator separates qualifying early payments from later payments. Its full-discount payment output is a planning comparison; it does not increase the entered payment balance. See official payment instructions.

Prepared net shares come after asset exemptions and deductions

Do not enter raw account totals without resolving joint ownership, life insurance, asset situs, deductible expenses and any special exemption. Pennsylvania provides qualifying agricultural and family-business exclusions and a specified active-duty military exemption. Eligibility is determined before entering the resulting net transfers. Exemptions and exclusions.

There is no automatic blanket estate exemption applied by this worksheet. A valid family exemption or expense deduction must already be included in the prepared net shares, with no double counting. The state's family-exemption description identifies who may qualify.

Resident and nonresident returns differ

This worksheet follows resident REV-1500 rates and payment calculations. Nonresident estates use REV-1737-A and require their own property-situs and allocation work. Payment is generally due within nine months; a filing extension does not extend payment time. Nonresident instructions.

Compare Kentucky's longer 2026 discount window or Nebraska's broader recipient-under-22 exemption. Their age and payment rules do not replace Pennsylvania's.

First documented September 21, 2026 · Updated October 2, 2026