How to Write a Will in PA: Signing, Executor, and Taxes

To write a will in PA, you need to be at least 18 and of sound mind, put your wishes in a written document, and sign it at the end in your own handwriting. If you sign your full name yourself, Pennsylvania does not require witnesses or a notary for the will to be valid.¹ That makes the mechanics simpler than most people expect. The parts worth your attention are the rules that can override what you write: spousal rights, automatic changes after marriage or divorce, non-probate beneficiary designations, and the inheritance tax that applies to nearly every transfer at death.

Who Can Make a Will

Pennsylvania law lets any adult who is at least 18 and of sound mind create a will.² Sound mind means you understand what you own, who your natural heirs are, and what it means to distribute your property through a will. You do not have to be in perfect health or free of cognitive difficulties. The question is whether you comprehend what you are doing at the moment you sign.

If someone later challenges your will on capacity grounds, the court looks at your mental state when you signed. A dementia diagnosis does not automatically invalidate a will if you signed during a lucid interval. Executing your will sooner rather than later makes capacity harder to question.

What Makes a Pennsylvania Will Legally Valid

Every will must be in writing and signed by the testator at the end of the document.¹ The text can be typed, printed, or handwritten. Anything appearing after your signature does not void the will, but the court will disregard it.

Here is the point that surprises most people: if you sign your full name yourself, no witnesses are needed, and no notary is needed. A signed, written document is a valid Pennsylvania will on its own. Most attorneys still recommend witnesses as a practical safeguard, but the statute does not require them for a self-signed will.

Witnesses do become mandatory in two situations. If you cannot write your name and sign by mark (such as an “X”), your name must be written near the mark and two witnesses must watch you make it and then sign in your presence. If another person signs your name for you because you are physically unable, you must direct them to sign, declare the document to be your will in front of two witnesses, and have those witnesses sign in your presence.¹

Handwritten (holographic) wills are valid and follow the same rules. There is no separate statute for wills written entirely in your own hand. The signature at the end is what matters.

What to Gather Before You Draft

A good will starts with a clear picture of your assets, your debts, the people you want to benefit, and the people you want to put in charge.

Your Property and Obligations

Inventory your real estate, vehicles, bank and investment accounts, retirement accounts, valuable personal property, and any business interests. Document your debts as well. Your executor will need to settle outstanding obligations before beneficiaries receive anything.

What Your Will Cannot Control

This is where people make the most consequential mistakes. Certain assets pass directly to a named beneficiary no matter what your will says. Your will cannot override a beneficiary designation on a life insurance policy, IRA, 401(k), or payable-on-death bank account. Property held as joint tenants with right of survivorship passes automatically to the surviving owner. If your will leaves your retirement account to your daughter but the account’s beneficiary form names your ex-spouse, your ex-spouse receives it.

Review every beneficiary designation alongside your will and make sure they line up. Updating the will without updating the designations is one of the most common planning failures, and the result is almost impossible to undo after death.

People to Name

Identify every beneficiary by full legal name and relationship, and name alternates in case someone dies before you. Choose an executor who is organized, trustworthy, and willing to handle paperwork, court filings, and sometimes contentious family dynamics. Name an alternate executor too. If you have minor children, your will is the only place you can state your preference for who raises them, so name a guardian and an alternate.

What Goes Inside the Document

Opening and Revocation

Identify yourself and declare the document to be your last will and testament. Include a clause revoking all prior wills and codicils so that an older version surfacing later cannot cause confusion.

Executor and Guardian

Name your executor and any alternates. This gives them the legal authority to file your will with the Register of Wills, obtain letters testamentary, inventory your assets, pay debts and taxes, and distribute what remains. If you have minor children, add a separate clause naming your chosen guardian and an alternate.

Specific Bequests and the Residuary Clause

Specific bequests direct particular items or dollar amounts to named individuals or organizations. The residuary clause catches everything you did not specifically mention. Without one, forgotten property can fall under the intestacy formula instead of going to your chosen beneficiaries.

Personal Property Memorandum

Pennsylvania lets you create a separate written list assigning specific tangible items to named people, as long as your will references the memorandum. The list must be in your handwriting or signed by you. It can only cover tangible items like furniture, artwork, or jewelry; it cannot distribute money, bank accounts, real estate, or securities. The benefit is that you can update the memorandum without re-executing the whole will.

Signing and the Self-Proving Affidavit

Sign at the end of the document in your own handwriting. If you are signing yourself, no witnesses or notary are required for validity.¹ Having witnesses present is still a smart precaution. If anyone challenges the will later, witnesses can testify that you were of sound mind and acting voluntarily.

A self-proving affidavit is an optional attachment that can save your estate real time and expense during probate. The testator acknowledges the will and the witnesses sign sworn affidavits, all before an officer authorized to administer oaths, or before a Pennsylvania-barred attorney who then has the document certified by such an officer.³ The affidavit can be completed at the signing or at any later date.

Without it, the Register of Wills may need your witnesses to appear in person or provide sworn testimony during probate. With the affidavit attached, the register accepts the will as properly executed unless someone formally contests its validity.³ Given how inexpensive notarization is, skipping this step is a false economy.

Marriage, Divorce, and the Spousal Elective Share

Pennsylvania law changes your will automatically in response to certain events, whether or not you intended it. Know these before you draft.

If you divorce after making a will, every provision benefiting your former spouse becomes ineffective. The will is treated as though your ex-spouse died before you, so alternates step in, or those assets fall into the residuary or intestacy. The same rule applies if you die while divorce proceedings are pending and grounds for divorce have been established. The only exception is a will that expressly says the provision should survive a divorce.⁴

Marriage creates the opposite problem. If you marry after making a will and never update it, your new spouse automatically receives whatever share they would have gotten under the intestacy rules, even if the will leaves them nothing.⁴ The only way around that is to update the will after you marry or to have made the will in contemplation of that specific marriage.

Even with a valid, up-to-date will, you cannot fully disinherit a surviving spouse in Pennsylvania. A surviving spouse can claim an elective share equal to one-third of certain property.⁵ The elective share reaches beyond probate. It can include property in revocable trusts, jointly owned assets the decedent could have unilaterally transferred, and certain gifts made within one year of death exceeding $3,000 per recipient. If your plan assumes your spouse will accept what the will provides, the elective share is the backstop that can override that assumption.

Pennsylvania Inheritance Tax

Pennsylvania imposes an inheritance tax on nearly every transfer at death, and the rate depends on the beneficiary’s relationship to you. Knowing the rates while drafting lets you structure bequests with the tax consequences in mind.

Surviving spouse: 0 percent.⁶
Children, grandchildren, and other lineal descendants: 4.5 percent.⁶
Siblings: 12 percent.⁶
Everyone else, including nieces, nephews, friends, and unmarried partners: 15 percent.⁶

Transfers to a parent from a child aged 21 or younger are also taxed at 0 percent, charitable organizations are exempt, and property owned jointly between spouses is exempt as well.⁶

The inheritance tax return (Form REV-1500) is due within nine months of the date of death. Pennsylvania offers a 5 percent discount if the full amount is paid within three months of death.⁷ On a $500,000 estate passing to children at 4.5 percent, the tax would be $22,500, and paying within three months saves $1,125.

Separately, the federal estate tax applies only to estates exceeding $15,000,000 in 2026, so most Pennsylvania residents will not owe it, though virtually all estates owe some Pennsylvania inheritance tax.⁸

Storing the Original and Updating Later

A will is not filed with the Register of Wills until after your death. During your lifetime, store it somewhere safe and accessible. A fireproof container at home is the most straightforward option. A bank safe deposit box works, but access after death involves extra steps: a bank can allow entry specifically to retrieve a will or burial instructions, but removing other contents generally requires either a representative from the Department of Revenue, a court order, or at least seven days’ advance written notice to both the Department and the financial institution.⁹ Tell your executor exactly where the original is and how to access it.

Review your will after any major life event: marriage, divorce, the birth or adoption of a child, the death of a beneficiary or executor, or a significant change in your finances. You have two options for making changes. Execute a brand-new will that revokes all prior wills, or add a codicil, which is a written amendment that must be signed and executed with the same formalities as the original will.¹⁰ For anything beyond a minor tweak, a new will is usually cleaner. Stacked codicils invite confusion and challenges.

Pennsylvania also allows you to revoke a will by physically destroying it with intent to revoke, or by executing a separate written declaration that meets the same formal requirements as a will. Crossing out sections or writing “void” without proper execution does not revoke the document.

1
Pennsylvania General Assembly. Pennsylvania Code Title 20 – Form and Execution of a Will
2
Pennsylvania General Assembly. Pennsylvania Code Title 20 – Who May Make a Will
3
Pennsylvania General Assembly. Pennsylvania Code Title 20 3132.1 – Self-Proved Wills
4
Pennsylvania General Assembly. Pennsylvania Code Title 20 – Modification by Circumstances
5
Pennsylvania General Assembly. Pennsylvania Code Title 20 – Right of Election, Resident Decedent
6
Pennsylvania Department of Revenue. Inheritance Tax
7
Pennsylvania Department of Revenue. REV-1500 Pennsylvania Inheritance Tax Return
8
Internal Revenue Service. What’s New – Estate and Gift Tax
9
Pennsylvania Code and Bulletin. 61 Pennsylvania Code Subchapter B – Entry Into Safe Deposit Box
10
Pennsylvania General Assembly. Pennsylvania Code Title 20 – Revocation of a Will