Taxes, Place of Payment
The Register of Wills for the county where the decedent was domiciled accepts the Pennsylvania inheritance tax payments. The taxes collected by the Register do not belong to the county, the Register acts as an agent for the state of Pennsylvania when accepting these payments.

The federal estate tax due for resident U.S. citizens is payable to the IRS service center in Cincinnati, Ohio and the tax for non-residents is payable to the Philadelphia service center.

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