If Pennsylvania Inheritance Tax Law applies, then a gift by will or under the intestate laws to the following persons carries with it Pennsylvania Inheritance Tax at the indicated rates: [See note below]
Table Two - Persons Who Died on or before June 30, 2000
|
Relation |
Tax Rate |
|
Relation |
Tax Rate |
|
|
|
|
|
|
Wife |
-0- |
|
Father |
6% |
|
Husband |
-0- |
|
Mother |
6% |
|
Child by Birth |
6% |
|
Adopted Child |
6% |
|
Step Child |
6% |
|
|
|
|
Grandchild |
6% |
|
Grandparent |
6% |
|
|
|
|
|
|
Brother |
15% |
|
Sister |
15% |
|
Friend |
15% |
|
Aunt |
15% |
|
Stranger |
15% |
|
Uncle |
15% |
|
|
|
|
Cousin |
15% |
|
Daughter-in-law |
6% |
|
Distant Relative |
15% |
|
Son-in-law |
6% |
|
|
|
|
Spouse of Stepchild |
6% |
|
Qualified Charity |
-0- |
|
Widow or Widower of Child |
6% |
|
Qualified Educational Institution |
-0- |
|
|
|
|
Qualified Religious Organization |
-0- |
|
|
|
|
|
|
Note: This chart and its contents are for informational purposes only and do not constitute legal advice. The particular circumstances may affect a person's classification and thus his or her tax rates. You should consult an attorney to determine if Pennsylvania Inheritance Tax Law applies and whether the normal tax rates apply to your particular situation before acting on any information contained in this Table. |