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   Pennsylvania Estate Law Library

 

Pennsylvania Estate Tax
This was a death tax which was separate from the Pennsylvania Inheritance Tax and only due when Federal estate taxes were due.

The IRS granted each individual decedent a credit towards the amount of Federal estate tax, which credit was equal to the amount of state estate tax that is actually paid. The credit had a fixed upper limit, regardless of the amount of state estate tax that is paid.

When Federal estate taxes were due, Pennsylvania imposed an estate tax equal to the highest amount of credit available. Otherwise, the Pennsylvania estate was not owed.