Return to Top Q . All real property and all tangible personal property of a resident decedent, including but not limited to cash, automobiles, furniture, antiques, jewelry, etc., located in Pennsylvania at the time of the decedent's death is taxable. All intangible property of a resident decedent, including stocks, bonds, bank accounts, loans receivable, etc., is also taxable regardless of where it is located at the time of the decedent's death. In the case of a non-resident decedent, all real property and tangible personal property located in Pennsylvania at the time of the decedent's death is taxable. Intangible personal property of a non-resident is not taxable.
Joint property is taxable even though the decedent's name was added as a matter of convenience.
Return to Top Q . In addition to debts incurred by the decedent or the estate, the cost of administration of the estate, attorney fees and fiduciary fees incurred to administer the estate, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker, and other related burial expenses, are deductible. Return to Top Q . For the sake of convenience, I put my mother's name on my savings account. Recently my mother died and now I am being told that I will have to pay an Inheritance Tax on my own money.