PA Dept. of Revenue, Inheritance Tax Division: Procedures in Response to COVID-19

What Taxpayers Need to Know About Inheritance Tax Filing and Payments

calculator and tax return

The Department of Revenue has closed all physical offices and call centers. Currently, the only method of contacting the office is through the Department of Revenue Customer Support website. Additionally, across Pennsylvania, all Register of Wills offices are closed. The Department of Revenue has acknowledged the concern this will cause taxpayers  regarding timely filing and has responded to these concerns in the following manner: 

Inheritance Tax Returns and Inheritance Tax Payments

The office closure will prevent taxpayers from filing timely Inheritance Tax Returns and payments. In response, the Department of Revenue is asking each Register of Wills office, when they resume operations, to date any inheritance tax return or payment mailed during the closure period, as received on March 12, 2020. This means taxpayers must continue to mail inheritance tax returns and payments during the closure period. Additionally, during office closures, no penalties or interest for payments will be applied for payments received late, that otherwise would have been timely.

Inheritance Tax Appeals 

The closure of the Department of Revenue offices can potentially affect taxpayers who wish to appeal a tax assessment issued by the Department of Revenue or file a petition for a tax refund with the Board of Appeals. If the appeal deadline fell on a date prior to the closure of the Department of Revenue offices, March 16, 2020, the original appeal deadline is still applicable. This means, any appeal deadline which was March 16, 2020, or before, will only be considered timely filed if they were filed with the Department of Revenue by the last day of the appeal period. Any appeals that are due while the Department of Revenue offices are closed, will be considered timely filed if they are filed within 30 days after the reopening of the Board of Appeals offices.

Notice of Appraisements and Assessments 

If you received a notice or assessment from the department that requires a response by a specific date, please know that the deadline to respond is suspended temporarily. That temporary suspension will be lifted once the Department of Revenue’s offices have reopened. Further guidance will be posted on the Department of Revenue website as it becomes available.

The attorneys at The Lynch Law Group have substantial experience representing taxpayers in inheritance tax filings, payments, and appeals. Please do not hesitate to contact us if you have additional questions.

Author:
Kayleigh Cowser assists clients with estate planning and estate and trust administration matters. She can be reached at (724) 776-8000 or kcowser@lynchlaw-group.com.
Share This:
Facebooktwitterredditlinkedinmail
This entry was posted in COVID-19 Updates, Legal Watch, Estates and Trusts and tagged , , . Bookmark the permalink.