Filing the Inheritance Tax Return If the decedent was a resident of the Commonwealth of Pennsylvania at the time of his/her death, the Inheritance Tax return is to be filed in duplicate with the Register of Wills in the county where the decedent was a resident at the time of his/her death.
If the decedent was a not a resident of the Commonwealth of Pennsylvania and had property located within Pennsylvania, the inheritance tax return along with any payments due shall not be filed with the register of wills, but with the nonresident tax unit of the Pennsylvania Department of Revenue, Attention: John Reidman.
For additional information, call (717) 787-8327 or write to the Inheritance Tax Division at:
Pennsylvania Department of Revenue
Bureau of Individual taxes
Harrisburg, PA 17128-0601 Email