The Pennsylvania REV-1500 Instructions -- Instructions for Form REV-1500 — PA Inheritance Tax Return Resident Decedent are instructions for completing the Pennsylvania Inheritance Tax Return for a resident decedent. This document provides information about what to include on the return, how to calculate the tax, and how to file the return. The instructions are divided into three parts to make it easier to find the information you need. The three parts are: 1) Part One: Information about the Return 2) Part Two: Tax Computation 3) Part Three: Filing the Return Part One contains information about who must file a return, dates to keep in mind, taxes due, and exemptions. Part Two explains how to calculate the tax including deductions and credits. Part Three describes how to file the return, including how to pay the tax, and the different ways to file the return. Different types of Pennsylvania REV-1500 Instructions -- Instructions for Form REV-1500 — PA Inheritance Tax Return Resident Decedent include: 1) Resident Decedent 2) Nonresident Decedent 3) Beneficiary 4) Executor 5) Fiduciary 6) Transferor 7) Donor 8) Transferee.