In the event there is no spouse or child, the exemption may be claimed by a parent or parents who are members of the same household as the decedent. The family exemption is allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws. An individual who received property by right of survivorship or a transfer is responsible for filing a return if the property was not reported by the personal representative. The return must be filed in duplicate with the Register of Wills of the county in which the decedent resided. The Inheritance Tax Return and tax liability is due within nine months after the decedent's death.
Interest is charged on the amount of tax unpaid after nine months from the date of death.
This extension will not relieve the estate of the interest which will accrue on any tax liability unpaid nine months after the decedent's death. Unless registered in the names of husband and wife, the box is sealed at the death of the decedent. However, entry into the box to remove a will or cemetery deed is possible if done in the presence of an employee of the financial institution. If the box is in the decedent's name alone or in the name of the decedent and a deputy or custodian, the box is sealed at death. Once the box has been inventoried, a copy is given to the co-owner or personal representative and another copy is sent to the Dept. of Revenue.