09/07/2026
What Is the Pennsylvania Inheritance Tax on a Child’s Inheritance?
When a parent dies, children often assume that an inheritance is tax-free. In Pennsylvania, that is usually not the case.
Pennsylvania imposes an inheritance tax based on the relationship between the person who died and the person receiving the inheritance. For a child inheriting from a parent, the tax rate is generally 4.5% of the child’s taxable inheritance.
For example, if a child receives $100,000 from a parent’s estate, the Pennsylvania inheritance tax attributable to that inheritance would generally be $4,500, subject to available deductions, exemptions, and the particular facts of the estate.
The 4.5% “lineal” rate generally applies to children, grandchildren, parents, and other direct descendants. It also includes adopted children and stepchildren in many situations.
There is an important exception for minor children. For deaths occurring on or after January 1, 2020, transfers from a parent to a child who is age 21 or younger are generally taxed at 0%.
The inheritance tax return is generally due within nine months after the date of death. In many estates, the executor is responsible for preparing and filing the return, paying the tax, and then distributing the remaining assets to the beneficiaries.
Good estate planning cannot always eliminate Pennsylvania inheritance tax, but it can help families understand what to expect, preserve records, use available deductions, and avoid costly mistakes during estate administration.
If you have questions about a Pennsylvania estate, inheritance tax, or planning for your family, contact Bartholf Law Offices, LLC at 610-804-1382 or visit www.bartholflaw.com.
This article is for general informational purposes only and is not legal or tax advice. Every estate is different.
