What Is the PA REV-1706 Estate Information Sheet?

The Pennsylvania Estate Information Sheet is a document for the administration of a decedent’s estate. Its primary function is to provide the Pennsylvania Department of Revenue with initial notification and key details regarding an individual’s death and the assets they left behind. This form, officially designated as REV-346, serves as the starting point for the state’s inheritance tax process. It ensures the Department of Revenue is aware that an estate has been opened and will require oversight.

The information sheet is not a tax return itself but rather a preliminary filing that precedes the more detailed Inheritance Tax Return (REV-1500). It captures a snapshot of the estate at the time of its opening. The data supplied allows the state to establish a file for the estate, assign it a file number, and anticipate a future tax filing.

When to File the Estate Information Sheet

Filing the Estate Information Sheet is a required step at the beginning of the formal estate administration process. It is submitted to the Register of Wills in the county where the deceased individual was legally domiciled. The submission of this form is directly linked to the process of obtaining official authority for the person who will manage the estate’s affairs.

This authority is granted through a document known as either Letters Testamentary, if the decedent had a will and named an executor, or Letters of Administration, if the decedent did not have a will. These documents are often called “short certificates” by financial institutions. The personal representative needs these short certificates to act on behalf of the estate, performing duties such as accessing bank accounts, selling real estate, or transferring ownership of assets.

Required Information for the Estate Information Sheet

The REV-346 Estate Information Sheet requires specific details to identify the decedent, the personal representative, and the general scope of the estate. The form can be located on the Pennsylvania Department of Revenue’s official website. The first section of the form requires complete information about the decedent, including their full legal name, Social Security number, date of birth, date of death, and last legal address.

Next, the form requires the full name, address, and contact information for each personal representative who will be appointed to manage the estate. If an attorney is representing the estate, their information, including their Supreme Court I.D. number, is also required. The form designates this attorney or another correspondent to receive all official notices from the Department of Revenue.

A portion of the form is dedicated to providing initial, good-faith estimates of the estate’s assets. The filer must provide estimated values for various categories. It is understood that these are preliminary figures and may be adjusted later on the formal inheritance tax return. These categories include:

• Real estate located in Pennsylvania
• Stocks, bonds, and bank accounts
• Tangible personal property
• Other miscellaneous assets

The Submission Process

The personal representative or the estate’s attorney files the document with the Register of Wills for the county where the decedent maintained their legal residence. This filing is typically done in person at the county courthouse when the petition for the grant of letters is presented. This step is integrated into the initial meeting with the Register of Wills to formally open the estate.

For the filing, you will need to submit an original form and two copies. The Register of Wills keeps one copy for the county’s records, provides a stamped copy back to the filer, and is responsible for forwarding the original signed document to the Pennsylvania Department of Revenue. This action officially notifies the state taxing authority.

The Department of Revenue uses the information from the REV-346 to monitor the estate for the eventual filing of the Inheritance Tax Return. The inheritance tax return is due nine months after the date of death.