Does a wife have to pay inheritance tax if her husband dies?

Question

Does a wife have to pay inheritance tax if her husband dies?

Answer

Thank you for your question.

Many people mistakenly believe that if they are beneficiaries under a will or intestate heirs at law of a decedent that they will have to pay an inheritance tax. However, whether an individual is named in a will, or inherits under the intestate laws of Pennsylvania, they do not pay any inheritance tax. The fact is that, in Pennsylvania, if any inheritance tax is due, the estate is liable for its payment.

Whether or not an inheritance tax is due will depend on the relationship of the beneficiary to the decedent, or the status of the beneficiary. The estate will not be liable for any inheritance tax where the beneficiary falls into one of the following three categories:

1. The surviving spouse of the deceased person;

2. Parents or stepparents who inherit from a child who was 21 years old, or younger; or

3. Charitable organizations and government entities.

Therefore, there would be no inheritance tax imposed on the estate for anything which you inherited as the surviving spouse of the decedent.

Kindest regards,

ANDREA

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