Transcription of Instructions for REV-1511 Schedule H
1 PURPOSE OF SCHEDULEUse REV-1511 Schedule H to report anyexpenses incurred by administeringthe ofEnter the complete name of the estateas shown on REV-1500, PennsylvaniaInheritance Tax NumberEnter the file number of the estateassigned by the Register of Wills asshown on REV-1500, PennsylvaniaInheritance Tax A. Funeral ExpensesItemize, giving names of persons towhom payable and the exact nature ofthe expense. Such expenses include butare not limited to: opening of graves,services of mortician, embalming andtransportation, casket, flowers, fee forreligious service, funeral refreshments,the cost of a burial lot or other restingplace, and purchase and erection of amarker, gravestone or monument ondecedent s final resting place.
2 Bequestsor devises in trust or funds placed intrust after decedent s death, or fundspaid under a contract after decedent sdeath may be claimed to the extent thatsuch funds or the income therefrom areapplied to the care and preservation ofthe final resting place of the decedent sremains, or for religious :Funeral expenses paid bya prepaid funeral account aredeductible, provided that the prepaidaccount is reported as an asset of thedecedent on REV-1508, Schedule Administrative CostsYou may deduct, in reasonable amounts,fees for services rendered to the estatewhich will be paid. Administrationexpenses include but are not limited to:costs of letters testamentary or ofadministration, accounting fees, taxreturn preparation fees, estate notices,inventory, fees of appraisers, witnesses,short certificates, affidavits, feesfor account and adjudication, publicliability insurance premiums, stocktransfers, stamps, registered mailcharges, certified copies of will, fees forrecording instruments, bank charges forsupervision of entry into safe depositboxes, broker s commissions, stateand local realty transfer taxes, cost ofmaintaining property administered, andother Representative Commis-sions.
3 Personal representative s feesconstitute taxable income. Executor feesreceived by residents of Pennsylvaniamust be reported as compensation forpersonal income tax purposes in the yearin which they are received. Corporaterepresentatives must include a federalidentification fees must bereasonable given the number andnature of the assets to be administered,the value of those assets, the complexityof the issues involved, and the timenecessary to settle the estate. TheDepartment of Revenue does notrecognize a set percentage fee or feeschedule. Any circumstances whichnecessitate fees above that which wouldnormally be incurred should be describedin an attachment to the tax fees incidental to litigationinstituted by the beneficiaries for theirbenefit do not constitute a familyexemption is a right given to specificindividuals to retain or claim certainitems or amounts of the decedent sproperty in accordance with Section 3121of the Probate, Estate and.
4 The spouse of anydecedent, or if there is no spouse,then such children who resided in thesame household as the decedent at thedecedent s death, or if there are nochildren, then the parent or parentsof the decedent who resided in thesame household as the decedent at thedecedent s death, may retain or claimproperty to the value permitted by lawas the family exemption under theProbate, Estates and Fiduciaries family exemption is $3, family exemption is generallypayable from the probate estate and, incertain instances, may be paid from thedecedent s incurred in administering realproperty held in the decedent's namealone are allowed in reasonableamounts. However, when the decedentheld title jointly with another or others,with rights of survivorship, expensesincurred after the decedent's death arenot allowed.
5 If the decedent held title asa tenant-in-common, expenses incurredin administering the decedent's interestare only allowed to the same extent asthe decedent's fractional interest in thereal all items in the amount column andenter here. Enter this value on Line 9,Page 2 of INFORMATIONFORM INSTRUCTIONSGENERAL INSTRUCTIONS1 Instructions for REV-1511 Schedule HFuneral Expenses & Administrative EX (10-15) REV-1511
