Application for Mortgage Foreclosure Inheritance Tax Release of Lien (REV-1839)

Applicant Signature Phone Number Date

Attach copy of deed description

APPLICANT INFORMATION

SECTION II

DECEDENT INFORMATION

SECTION I

Decedent Social Security Number

Decedent Date of Death

First

Suffix MI Decedent Name: Last

First

Suffix MI

Relationship to Decedent

Name: Last

Telephone Number

Applicant Name

Mailing Address

City

State ZIP Code

Street Address

City

State ZIP Code

VALUATION DATA

SECTION IV

First Suffix MI

Relationship to Decedent

Name: Last

Street Address

City

State ZIP Code

First Suffix MI

Relationship to Decedent

Name: Last

Street Address

City

State ZIP Code

Real Estate Value - Computed Value at Date of Death, Current Computed Value or Appraisal (Attach Copy of Assessment Card or Appraisal)

Mortgage Balance - Attach Document evidencing Date of Death Balance of Mortgage

REAL ESTATE INFORMATION

SECTION III

List additional beneficiaries on separate sheet of paper

BENEFICIARY INFORMATION

SECTION V

Tax Parcel Number County

Street Address

City, Township, Borough

REV-1839

Bureau of IndIvIdual Taxes

Po Box 280601

HarrIsBurg Pa 17128-0601

County Code Year File Number

APPLICATION FOR

MORTGAGE FORECLOSURE

INHERITANCE TAX

RELEASE OF LIEN

(EX) MOD 06-19 (FI)

1839019105

START

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MM/DD/YYYY

PLEASE SIGN AFTER PRINTING.

MM/DD/YYYY

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1REV-1839www.revenue.pa.gov

Pennsylvania Department of Revenue

Instructions for REV-1839

application for Mortgage foreclosure Inheritance Tax release of lien

REV-1839 IN (EX) 06-19

For mortgagees who are unaffiliated with an estate to report

a parcel of real property under Pennsylvania’s Inheritance

and Estate Tax Act. By reporting a property under this form,

the third party will receive documentation to establish

whether any inheritance tax is owed on the property in

question.

Mortgagees who have an interest in the real property which

was owned by a decedent for whom no estate file number

exists or for parcels of property which have not otherwise

been reported to the Department through a decedent’s

estate.

Submit completed form to:

RA-RVBIT[email protected]

Before the Department can review and process the REV-

1839, it is necessary for an Estate File Number to exist for

the decedent at the Register of Wills Office. Mortgagees may

constitute a party in interest and be eligible to obtain an

estate file number by filing an Affidavit of Death in the

Department will be unable to respond to an application made

before an Estate file number exists for a particular decedent.

By completing this form the real property will be reported and

valued under the Pennsylvania Inheritance and Estate Tax

Act. The Department will review the filing and determine

whether any tax is owed based upon the information

provided. Once the property has been reported and valued,

and the payment of tax, if any, has been made, the

Department would produce a release of lien to the inquiring

party for filing at the Register of Wills Office.

DECEDENT INFORMATION

Enter the information for the decedent associated with the

real estate.

APPLICANT INFORMATION

Enter the name, address and telephone number of the

person or entity preparing the application. The Applicant’s

signature is required at the bottom of the form.

REAL ESTATE INFORMATION

Enter the address, including County and Tax Parcel Number,

of the real property being reported. A clear copy of the

property’s deed description must be included.

VALUATION DATA

REAL PROPERTY VALUE

Enter the value of the real property using any of the following

methods: Computed Value at Date of Death, Current

Computed Value or Appraisal. Computed value is derived by

multiplying the county assessed value by the common level

ratio factor (CLRF). If using current computed value you

must use current CLRF. If using date of death computed

value, use the CLRF effective at the date of death. Attach a

copy of assessment card or appraisal.

MORTGAGE BALANCE

Enter the date of death mortgage balance. If claiming a

mortgage deduction, you must attach a document

evidencing the outstanding mortgage balance at the date of

death.

BENEFICIARY INFORMATION

If known, enter the name, address and relationship to

decedent for each beneficiary of real property reported. If

additional beneficiary space is needed, use a separate sheet

of paper.

PURPOSE

WHO MUST FILE

INSTRUCTIONS

SECTION I

SECTION II

SECTION III

SECTION IV

SECTION V

SECTION INSTRUCTIONS

WHERE TO FILE

NECESSARY PRECONDITION

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