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Wills in Pennsylvania

It is highly recommended that an attorney be contacted concerning matters of estate administration. Contact the Lycoming Law Association at (570) 323-8287 for referrals to qualified professionals. The Register of Wills for Lycoming County is Annabel Miller. Her office is located in the Lycoming County Courthouse at 48 West Third Street, in Williamsport, Pennsylvania. The office telephone number is (570) 327-2263. This information supplied by the Register of Wills. The Register of Wills is NOT a repository for the wills of living persons, and functions solely as a office of record-keeping.

willsThree types of taxes must be considered in the course of the representation of an estate:
Pennsylvania inheritance tax, Federal estate tax, and personal income tax. The personal income tax return is due the April following the date of death. The Pennsylvania inheritance tax return and the Federal estate tax return are due nine months following the date of death. If the Pennsylvania tax is paid within 3 months of the date of death, a 5% discount is allowed.

The income generated before death is considered for personal income tax, and would cover the time period between January 1 and the date of death.

Dated from the day FOLLOWING the demise of the decedent, the estate becomes a separate, taxable entity, and “fiduciary” returns must be filed

All assets owned by the decedent alone or jointly with others (other than a spouse), and some assets transferred by the decedent during his lifetime (near the date of death) are taxable to Pennsylvania. Deductions for funeral expenses, debts of the decedent and estate administration expenses are allowed. The rates at which the inheritance is taxed depends on who receives the asset. The Recorder of Wills acts as an agent for the Pennsylvania Department of Revenue in the filing of the inheritance tax return and the collection of any associated tax. The tax check should be made payable to “Register of Wills, Agent.”

Form 706 is the IRS form associated with Estate Tax. Examples and Instructions [Note that specific date ranges of death will govern which form is necessary.] Be aware that a copy of the DEATH CERTIFICATE must be attached to the Form 706.

Source for current general information on Pennsylvania Estate tax. An introduction to Pennsylvania Inheritance tax is available. The Inheritance Tax Form REV-1500

There are a variety of forms which may be obtained from the Register of Will, and there are associated fees with the filing of those forms. The specific forms required will depend on the facts and circumstances surrounding the decedent.

Dunlap-Hanna Pennsylvania Forms, at R347.93 DUN, located in the alcove outside the Gates Lab in the southwest corner of the Reading Room, has a variety of Power of Attorney forms at ยง69.01, 69.03, and 69.06 of Volume 7, Forms of Wills and Trust Agreements.

There is a Court Self-Help Center of Lancaster County packet on How to File Certain Types of Actions in the Register of Wills Office. This document was revised in January, 2009.

NOTE: The above information is not intended to be a substitute for legal advice or representation. Consult an attorney if you have questions about how this information relates to your specific situation or circumstance.


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