61 Pa. Code § 123.4 – Deceased claimant.

(a) The personal representative of a deceased claimant may file Schedule SP for the deceased claimant for 1980 and subsequent years whether the claimant died during or after the applicable tax year.
(b) The tax year for a decedent is the short period beginning with the first day of his last taxable year and ending with the date of his death.

The provisions of this § 123.4 adopted April 17, 1981, effective April 18, 1981, 11 Pa.B. 1327.