When a person dies without a will, his or her assets will be distributed based upon the Intestate laws established under the Pennsylvania law. That person is said to have passed “intestate”. When a person dies with a valid will, he or she is said to have passed “testate.” In that case, the property specified in the will passes based upon the terms of the will. Pennsylvania also requires the filing of an inheritance tax return. Generally, this return lists all of the assets, debts, and funeral-related expenses of the decedent. The tax due depends greatly on to whom the assets are passed. Assets passed from the decedent to his or her spouse are not taxed.
