Who are considered to be lineal heirs and lineal descendants for the purpose of inheritance tax?
Grandfather, grandmother, father, mother, and children are considered to be lineal heirs and lineal descendants for the purpose of inheritance tax.

“Children” include natural children (whether or not they have been adopted by others), adopted children, and stepchildren.

“Lineal descendants” include all children of the natural parents and their descendants, whether or not they have been adopted by others; adopted descendants and their descendants; and step-descendants.

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1. What are the inheritance tax rates for a surviving spouse?
2. Who are considered to be lineal heirs and lineal descendants for the purpose of inheritance tax?
3. Is there a discount allowed on Pennsylvania inheritance tax?
4. Can the funeral expenses and unpaid bills of the decedent be deducted from the amount subject to tax?
5. I put my mother’s name on my savings account. Recently my mother died and now I am being told that I will have to pay an Inheritance Tax on my own money. Can this be correct?
6. Was the widows’ tax repealed in Pennsylvania?
7. What is the family exemption and how much can be claimed?
8. Who is entitled to claim the family exemption?