Taxes, Source of Payment
The Pennsylvania inheritance tax is generally assessed against the beneficiary or heir who receives the property.  This includes tax assessed against residuary beneficiaries, as well as any tax assessed against the beneficiaries of specific gifts.  Similarly, any Federal estate tax that may be due is paid from the residuary estate.

Although the tax due against distributions of the residuary estate are due from each respective residuary beneficiary, the tax is paid from the residuary estate prior to distribution, rather than seek payment of the tax from those beneficiaries afterward.

Inheritance tax due on specific gifts and transfers that take place outside the will's control, such as the tax on the value of joint property acquired by a remaining owner due to a right of survivorship, is also due from each respective beneficiary of the gift.  Unlike the tax against residuary gifts, the tax against these transfers will generally be paid by the recipient of the property.

However, the source of tax payments can be controlled by the decedent's will and a will can instruct the executor to pay any tax due on specific gifts made by that will from the residuary estate.  The inheritance tax return forms used by Pennsylvania also provide an election that will require payment of the tax due on jointly owned property to be collected from the recipient.

See: Pennsylvania Inheritance Tax, Generally; Federal Estate Tax, Generally; Taxes, Time of Payment; Specific Gifts, Taxation