Taxes, Time of Payment
All death taxes are due on the day of death.  However, the taxes are not delinquent until nine months afterward. Any amount of tax that is not paid within nine months begins to accrue interest as a penalty.

The Pennsylvania inheritance tax is generally paid early, because a five percent discount is given to the amount that is paid within three months of the decedent's death. Similar discounts are not given for early payment of the federal estate tax.

Extensions for the due dates may be granted, however, interest on late payments still accrues from the original due date through the time of actual payment.

See: Taxes, Joint Accounts; Taxes, Real Estate; Pennsylvania Inheritance Tax, Generally; Federal Estate Tax, Generally