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

Posted on Wed Nov 12, 2014, on Probate and Estate Administration

From our “Ask a Question” Mailbag: PA Inheritance Tax Rates for Heirs and Descendants

Most Recently Updated July 7, 2018

“What are the inheritance tax rates for relatives and friends in PA?”

PA Inheritance Tax Rates for Heirs and Descendants

PA Inheritance Tax Rates for Heirs and Descendants

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 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%.

More Probate Questions?

The PA Inheritance Tax Rates for Heirs and Descendants is only part of the overall probate process. By all means, if you wish to learn more, please read my more detailed article, The Probate Process All You Need to Know.

In Conclusion: PA Inheritance Tax Rates for Heirs and Descendants

I hope that this article was helpful in explaining PA Inheritance Tax Rates. Further, I included links to even more detailed information on my website. Therefore, please contact me and let me know how I did. Certainly, your comments and questions are welcome!

Let our Probate Lawyers help walk you through what can be a confusing process. To begin with, call to speak to one of our experienced Probate Attorneys.  By all means, our lawyers are ready to answer your questions. In fact, feel free to contact our office for a free consultation. Ultimately our goal is to make the process as painless as possible!

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Peter Klenk, Probate Lawyer

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