To probate a will in PA, the executor named in the will takes the original will, a certified death certificate, and a completed Petition for Grant of Letters to the Register of Wills in the county where the deceased person last lived, swears an oath, pays a filing fee based on the estate’s value, and receives Letters Testamentary authorizing them to act. Everything after that — notifying beneficiaries, advertising for creditors, inventorying assets, filing the inheritance tax return, and distributing what remains — follows from that first appointment. Most estates close within nine months to two years.
Figure Out Whether the Will Needs Full Probate
Not everything the decedent owned passes through probate. Only assets held in the decedent’s name alone, without a built-in transfer mechanism, require administration. That typically means solo bank accounts, real estate titled only in the decedent’s name, vehicles, personal belongings, and investment accounts with no named beneficiary.
A lot of common assets skip probate. Jointly owned bank accounts and real estate with a right of survivorship pass automatically to the surviving co-owner.1Pennsylvania General Assembly. Pennsylvania Code Title 20 – Decedents, Estates and Fiduciaries Life insurance, 401(k)s, IRAs, and annuities go directly to the named beneficiary. Payable-on-death bank accounts and transfer-on-death brokerage registrations work the same way. Assets inside a revocable living trust move through the successor trustee without court involvement.
If most of the decedent’s wealth sat in joint accounts or beneficiary-designated plans, the probate estate itself may be small enough for the simplified procedure described later, or barely need administration at all.
What to Gather Before the Appointment
You need the original signed will. The Register of Wills keeps it permanently, and photocopies are generally not accepted. If the original is lost, a copy can sometimes be admitted, but every interested party must sign affidavits acknowledging the copy, which adds time and friction.2Lancaster County, Pennsylvania. Frequently Asked Questions
You also need a certified death certificate, available from the county or the Pennsylvania Division of Vital Records. Pull together the full names and current mailing addresses of everyone named in the will, plus the decedent’s spouse and children even if the will does not mention them. The petition asks for this information, and the mandatory notices that come later depend on it.
File in the right county. Under 20 Pa. C.S. § 3131, the will must be probated where the decedent had their last principal residence, regardless of where they owned property.3Pennsylvania General Assembly. Pennsylvania Code 20 3131 – Place of Probate
The Petition for Grant of Letters
The Petition for Grant of Letters is the form that asks the Register to formally appoint you as personal representative. The Unified Judicial System publishes a statewide version, and many counties offer a local form.4Unified Judicial System of Pennsylvania. Petition for Grant of Letters
The form asks for the decedent’s full legal name and any aliases, date of death, Social Security number, age at death, and last street address. You estimate the value of the estate in two buckets: personal property (bank accounts, vehicles, investments, household goods) and Pennsylvania real estate. The number does not have to be exact, but it determines your filing fee, so a reasonable figure matters. The last section is the Oath of Personal Representative, which you sign in front of the Register, swearing that the information is accurate and that you will administer the estate under Pennsylvania law and the terms of the will.4Unified Judicial System of Pennsylvania. Petition for Grant of Letters
What Happens at the Register of Wills
Filing is an in-person appointment, though some counties now allow video probate sessions. You bring the completed petition, the original will, and the certified death certificate. The Register reviews everything, administers your oath, and issues Letters Testamentary granting you authority to act for the estate.5Pennsylvania General Assembly. Pennsylvania Code 20 3151 – Proper County
You pay a filing fee the same day. The schedule is graduated by estate value and varies by county. A very small estate under $5,000 may cost around $50; an estate above $1,000,000 can run well above $1,000.6Westmoreland County, PA – Official Website. Fee Schedule Check your county’s Register of Wills website for its current fees.
Order several short certificates while you are there. These are one-page certified documents proving your appointment, and banks, brokerages, insurers, and government agencies all require one before releasing assets or information. Most counties charge $5 to $10 per copy. Order a half-dozen at the start and you will save repeat trips.
Get an EIN for the Estate
Banks will not let you open an estate checking account using the decedent’s Social Security number. You need a federal Employer Identification Number for the estate, which you request on IRS Form SS-4. The online application at irs.gov assigns one immediately.7Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN) You need the EIN before you can deposit estate funds, pay bills, or file returns on the estate’s behalf.
Send the Required Notices
Notice to Beneficiaries and Heirs
Pennsylvania Orphans’ Court Rule 10.5 requires written notice of estate administration to every beneficiary named in the will, plus the decedent’s spouse and children, within three months of receiving your Letters. The notice also goes to the Attorney General if a charity is a residuary beneficiary, receives a bequest over $25,000, or will not be paid in full. Within ten days of sending the notices, you file a certification with the Register confirming compliance.8Pennsylvania Code & Bulletin. Pennsylvania Code Rule 10.5 – Notice to Beneficiaries and Intestate Heirs Missing this deadline can expose you to personal liability or removal as executor.
Advertise for Creditors
Right after the grant of letters, publish a notice in a newspaper of general circulation near where the decedent lived, and in the county’s designated legal journal if one exists, once a week for three consecutive weeks.9Pennsylvania General Assembly. Pennsylvania Code 20 3162 – Advertisement of Grant of Letters The notice names you as personal representative and invites anyone with a claim to come forward. Creditors generally have one year from first publication to file claims. Running this ad protects you from liability on unknown debts after you distribute assets.
Inventory and Pennsylvania Inheritance Tax
Under 20 Pa. C.S. § 3301, you file an inventory listing every estate asset and its fair market value as of the date of death. It is due by the earlier of (a) filing your formal account or (b) the inheritance tax return deadline, including any extension.10Pennsylvania General Assembly. Pennsylvania Code 20 Chapter 33 – Administration and Personal Representatives Because the inheritance tax return is due nine months after death, that usually sets your inventory deadline. Any interested party can also request an earlier inventory, in which case you have three months from appointment or 30 days from the request, whichever is later.
Pennsylvania’s inheritance tax is based on who inherits, not the size of the estate. Rates:
- 0% on transfers to a surviving spouse, or to a parent from a child aged 21 or younger
- 4.5% on transfers to direct descendants and other lineal heirs
- 12% on transfers to siblings
- 15% on transfers to everyone else (aunts, uncles, friends, unrelated parties)
Charitable organizations and government entities are exempt.11Pennsylvania Department of Revenue. Inheritance Tax You report on Form REV-1500, due within nine months of the date of death.12Bucks County, PA. Inheritance Tax
Pay attention to this one: Pennsylvania gives a 5% discount on inheritance tax paid within three calendar months of the date of death.13Pennsylvania Department of Revenue. How Do I Qualify for the 5 Percent Discount for Inheritance Tax? On a $500,000 estate passing to children at 4.5%, the tax is $22,500 and the discount saves $1,125. You do not need final numbers to claim it; many executors make an estimated payment inside the three-month window and reconcile later. Filing late triggers interest starting nine months and one day after death, plus a potential penalty of up to 25% of the tax due or $1,000, whichever is less.
Federal estate tax rarely applies in Pennsylvania. For 2026, the federal exemption is $15,000,000 per individual, so only estates above that threshold file IRS Form 706.14Internal Revenue Service. What’s New – Estate and Gift Tax A surviving spouse’s executor may still file Form 706 to preserve the deceased spouse’s unused exemption through portability.
If the Estate Is Still Open After Two Years
Orphans’ Court Rule 10.6 requires a Status Report to the Register of Wills if administration remains open two years after the date of death, explaining why. You then file a new report annually until the estate closes.15Bucks County, PA. Status Report Under Pa. O.C. Rule 10.6 Some counties charge a small fee; others accept online filings for free.
Small Estate Shortcut
Under 20 Pa. C.S. § 3102, when the decedent’s personal property (excluding real estate and amounts payable directly to family under § 3101) totals $50,000 or less, any interested party can petition the Orphans’ Court to order distribution without full administration.16Pennsylvania General Assembly. Pennsylvania Code 20 Chapter 31 – Dispositions Independent of Letters, Family Exemption, Probate of Wills and Grant of Letters The court can approve distribution with or without an appraisal and with whatever notice it thinks appropriate, and the resulting decree has the same legal weight as one issued after a full formal accounting.
Owning real estate does not disqualify the estate from this route. The authority under § 3102 extends to personal property regardless of what else the decedent owned. For an estate that is mostly a modest bank account and personal items, this path saves significant time and expense.
Closing the Estate
Once debts are paid, taxes filed, and the creditor notice period has run, you can close. Pennsylvania gives executors two main paths.
Family Settlement Agreement
If every beneficiary is an adult, competent, and cooperative, a Family Settlement Agreement is faster and cheaper. Each beneficiary signs an agreement acknowledging what they received and releasing you from further liability. No court filing or hearing is required. The trade-off: if a dispute surfaces later, you lack the protection of a court decree, and litigation remains possible.
Formal Accounting
A First and Final Account filed with the Clerk of the Orphans’ Court lays out every asset received, every expense and debt paid, and the proposed distribution to each beneficiary. The court reviews, beneficiaries can object, and a judge approves the final distribution. It takes longer and costs more, but it ends in a court-approved discharge from liability. For complex estates, disputes among beneficiaries, or any situation where you want the strongest possible protection, the formal accounting is the better choice.
After distribution under either method, close any remaining estate accounts, file final income tax returns, and let the Register of Wills know administration is complete.