The Act requires that notice of a proposed safe deposit box entry and inventory must be delivered to the department via United States Postal Service with return receipt service. The Act allows that, when a person furnishes a signed statement under penalty of perjury that he/she, or someone on his / her behalf, has given this notice, the financial institution in which a safe deposit box of a decedent is located shall permit entry into the box and removal of its contents, without the presence of a department or bank employee.
- The notice must include:
- The name of estate and person entering the box,
- The name and street address of the financial institution in which the box is located, and
- The date and time of entry.
- The notice must be:
- Delivered via United States Postal Service, return receipt service
- Copied to the financial institution in which the box is located
- Sent at least seven days in advance to:
- PA Dept of Revenue
Safe Deposit Box Unit
P. O. Box 280601
Harrisburg, PA 17128-0601
- At the time of entry, the estate representative must also provide a statement to the financial institution attesting that the notice was sent to the department, with the following or similar language:
"Under penalties of perjury I swear that I gave notice required under Section 2193 of the Inheritance and Estate Tax Act, 72 PS § 9193, to the Pennsylvania Department of Revenue, via United States Postal Service, of my intention to enter this safe deposit box on today's date". - Within 20 days of the entry, the estate representative must also return a completed Safe Deposit Box Inventory form REV-485 to the department's Safe Deposit Box Unit.
The information listed above is intended to be of assistance by providing basic information relating to Pennsylvania Inheritance Tax. All questions regarding your Inheritance Tax Return should be directed to the PA Department of Revenue. The Register of Wills Office is a filing office for your Tax return and can not give advice or assistance in completing your return.
Inheritance Tax Division
PA Department of Revenue
Bureau of Individual Taxes
Department 280601
Harrisburg, PA 17128-0601
Phone: 717-787-8327
Fax: 717-772-0412
Pennsylvania Department of Revenue Site
Email Pennsylvania Department of Revenue