Klenk Law

For Pennsylvania Inheritance Tax purposes, what is the difference between Lineal Heirs and Lineal Descendants?

Posted on Wed Nov 12, 2014, on Montgomery

The amount of Pennsylvania Inheritance Tax due will depend on the beneficiary’s relation to the deceased. For example, the tax rate for siblings is 12% while the tax rate for someone who was only a close friend is 15%.

There is also a group of people whose inheritance is taxed at 4.5%. This class includes Lineal Heirs and Lineal Descendants.

Lineal Heirs include related persons both up and down the deceased’s bloodlines; grandfather, grandmother, father, mother and the deceased’s children.

Lineal Descendants only include those down the deceased’s bloodline; children and their descendants (grandchildren, great-grandchildren, etc.).
Inheritances passing to both groups are taxed at 4.5%.

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