My brother was named executor of my mother's estate. She died suddenly in April '08. Her trailer was just sold and I received a check through the estate account for $5.000. I know in PA there's a 4.5% inheritance tax. Where do I get the proper forms to file claiming this inheritance so I don't get in trouble? Also, does this money also have to be claimed on the regular income tax forms we fill out each year? Thank you.