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What is the penalty if you do not pay the inheritance tax with in 9 months of date of death

Quakertown, PA |

my mother passed Feb. 2009, I had paid the tax on 3 of her accounts with in 3 months and I had been waiting for papers from AIG where she had had a innuity I had given all the information to an accountant when I did my personal taxes this year and he said we won't have to worry about the time frame. Is this true?

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Attorney answers 2


Since your mother passed away in 2009 her estate has a $3.5 Million exclusion from Federal Estate Taxes. If her estate is greater than this amount, then an Estate Tax Return - Form 706 - is required to be filed and the taxes paid within 9 months of the date of death. If her estate is below the $3.5 Million mark your accountant is right and you do not have to worry about filing the return. If you do have to file this form seek a qualified tax professional that regularly prepares these forms as they are one of the most complicated tax forms to prepare.

Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.


PA Inheritance tax is due if your mother lived in Pennsylvania and as you stated, the tax is due within 9 months of her death, with a discount of 5% if paid within three month as you did. Giving the information to your accountant or needing to wait for papers from a bank or insurance co will not typically be reason for the Department of Revenue to waive interest and penalty for paying after the due date. Pennsylvania is currently offering a very limited amnesty period in which it is waiving penalties.

You should seek assistance from an attorney with knowledge about PA Inheritance Tax quickly.

Legal Disclaimer. Mr. Wiener is licensed to practice law in Pennsylvania and Florida. The information contained in any response is provided solely for general informational purposes, and should not be construed as legal advice on any subject matter. Neither this response nor this web site is an offer to represent you, nor is it intended to create an attorney-client relationship with you. Information contained herein is not intended to be a substitute for legal counsel on any subject matter. Significant and important facts, timelines and other relevant information could significantly change the reply or make such reply unsuitable. The information above may not reflect current legal developments and may not reflect the law or current developments in your jurisdiction. Each legal matter must be evaluated on a case-by-case basis because no two legal cases or situations are the same. You should consult with a licensed attorney regarding your individual situation. The hiring of an attorney is an important decision that should not be based solely upon advertisements. Any federal tax advice contained above was not intended or written to be used, and cannot be used, by you for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

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