Pennsylvania REV-1513 -- Schedule J — Beneficiaries is a form used to report the names and Social Security numbers of beneficiaries of a decedent's estate. It is required to be filed with the Pennsylvania Department of Revenue upon the death of an individual. The form must be signed by the executor, administrator, or personal representative of the decedent's estate. There are two types of beneficiaries listed on the form: primary beneficiaries and contingent beneficiaries. Primary beneficiaries are those who will receive the assets from the decedent's estate if all conditions of the will are met. Contingent beneficiaries are those who will receive the assets from the decedent's estate if certain conditions of the will are not met. Both primary and contingent beneficiaries must be listed on Pennsylvania REV-1513 -- Schedule J — Beneficiaries.