Who is entitled to claim the family exemption?

The family exemption may be claimed by a spouse of a decedent who was a resident of Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent, who is a member of the same household as the decedent may claim the exemption.

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 against assets which are passed on with or without a will.

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1. How is Inheritance Tax determined?
2. What is the Inheritance Tax rate in Pennsylvania?
3. Who are lineal heirs and lineal descendants for the purpose of Inheritance Tax?
4. Is there a discount on PA Inheritance Tax?
5. What property is subject to Inheritance Tax?
6. Can the funeral expenses and unpaid bills of the decedent be deducted from the amount subject to tax?
7. 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. Can this be correct?
8. Was the “widows' tax” repealed in Pennsylvania?
9. What is the family exemption and how much can be claimed?
10. Who is entitled to claim the family exemption?
11. Is an inheritance considered taxable for PA Personal Income Tax purposes?
12. If an individual dies before they reach the age of 59 ½, is the decedent's IRA or 401K subject to PA Inheritance Tax?
13. Who files the Inheritance Tax return?
14. Where is the Inheritance tax return to be filed?
15. Is there anything else I should know, or anyone else I can contact for more information?