If you have been named executor in Pennsylvania, your Pennsylvania executor checklist runs from opening the estate with the Register of Wills through paying debts and taxes in a strict statutory order and finally distributing what remains to the heirs. The work is governed by Title 20 of Pennsylvania’s Consolidated Statutes and supervised by the Orphans’ Court, and skipping steps or paying the wrong person first can leave you personally on the hook. What follows tracks the actual sequence you will face.
Gather Documents and Set Up the Estate
Start before the courthouse. Locate the original will and any codicils, order certified death certificates (roughly $20 each in Pennsylvania, and you will want several because banks, insurers, and title companies each keep their own), and collect what you can find on the decedent’s assets, debts, Social Security number, last address, and every heir and beneficiary’s name and address.
Next, get an Employer Identification Number for the estate. The IRS treats the estate as its own taxpayer, and the EIN is its Social Security number equivalent. You can apply free at irs.gov and receive the number immediately.1Internal Revenue Service. Information for Executors Open a dedicated estate bank account under that EIN right away so every dollar in and out of the estate is separate from your personal money.
Check Whether You Even Need Full Probate
Not every estate goes through standard administration. Under 20 Pa.C.S. § 3102, if the decedent’s probate assets (excluding real estate and certain family payments) have a gross value of $50,000 or less, the Orphans’ Court can order a simplified distribution. Assets that pass outside probate don’t count toward that cap: life insurance with a named beneficiary, retirement accounts with designated beneficiaries, jointly held bank accounts with survivorship rights, and payable-on-death accounts all bypass probate entirely. If the estate qualifies, the court can authorize distribution with or without a formal appraisal.
Get Appointed at the Register of Wills
If the estate is above the small-estate threshold or includes real estate you need authority to sell, file a Petition for Grant of Letters (Form RW-02) with the Register of Wills in the county where the decedent lived. The petition covers basic information about the decedent, the names and addresses of all heirs, and an estimate of the estate’s value split between personal property and real estate.2Pennsylvania General Assembly. Pennsylvania Code Title 20 3153 – Contents of Petition You appear in person, take a formal oath, and present the original will and a death certificate.
Once the Register approves the petition, you receive Letters Testamentary, your legal proof of authority to act for the estate.3Pennsylvania General Assembly. Pennsylvania Code Title 20 3155 – Persons Entitled Buy short certificates at the same visit. These certified one-page documents are what banks, brokerages, and title companies actually ask for, and they typically run $5 to $10 each. You will use more than you expect. Filing fees scale with the estate’s estimated value and vary by county, generally from about $40 for estates under $5,000 to over $1,000 for estates above $1 million.
If You Live Out of State
Pennsylvania does not bar non-residents from serving as executor and does not require an out-of-state executor to appoint a local agent for service of process. You can still be appointed. The logistics of traveling for the oath and handling local affairs may make it worth hiring a Pennsylvania attorney for day-to-day filings.
Bond
Executors named in a will are not automatically required to post a bond. Under 20 Pa.C.S. § 3175, however, the court or the Register can require one, increase an existing one, or demand additional security after reviewing the inventory or inheritance tax return.4Pennsylvania General Assembly. Pennsylvania Code Title 20 3175 – Requiring or Changing Amount of Bond If additional security is requested and every beneficiary signs a written waiver, you can skip the bond. When a bond is required, the estate pays the premium.
Notify Beneficiaries and Creditors
Within three months of receiving your letters, send a written Notice of Estate Administration (Form RW-07) to every beneficiary named in the will, the decedent’s surviving spouse and children (whether or not they inherit), and any intestate heirs if the will doesn’t cover all of the property.5Legal Information Institute. Pennsylvania Code 231 Pa Code r 10.5 – Notice to Beneficiaries and Intestate Heirs If a charitable beneficiary receives more than $25,000 or is a residuary beneficiary, notice also goes to the Attorney General.
Notify potential creditors separately by publishing a legal advertisement in a newspaper of general circulation near the decedent’s home and in the county’s legal journal, once a week for three consecutive weeks.6Pennsylvania General Assembly. Pennsylvania Code Title 20 3162 – Advertisement of Grant of Letters The notice includes your name and address and asks anyone with claims to come forward. Call the newspaper and legal journal early for quotes and place the ad promptly after your appointment.
The advertisement does real work. Under 20 Pa.C.S. § 3532, once one year has passed from the first complete publication, you can distribute assets without personal liability to any creditor whose claim you didn’t know about.7Pennsylvania General Assembly. Pennsylvania Code Title 20 3532 – Distribution and Discharge Skip the advertisement, and a creditor who surfaces later can come after you personally. Many executors get into trouble by distributing assets before the one-year window closes, or by never publishing at all.
File the Estate Inventory
You must prepare a formal inventory of everything the decedent owned, listed at fair market value as of the date of death, on Supreme Court Form RW-09. The filing deadline is the earlier of the date you file your account or the due date of the inheritance tax return (nine months after death, including any extension). Most executors file the inventory alongside the inheritance tax return.
The inventory covers every asset in the decedent’s name alone: bank accounts, vehicles, stocks, bonds, real estate, personal property, and business interests. Get formal appraisals for real estate and valuable personal property like jewelry or collectibles. Publicly traded securities can be valued using the average of the high and low prices on the date of death. The inventory sets the baseline for your accounting and the inheritance tax calculation, so accuracy matters.
Pay the Pennsylvania Inheritance Tax
Pennsylvania taxes nearly all property transferred at death. The rate depends on the beneficiary’s relationship to the decedent:8Pennsylvania Department of Revenue. Inheritance Tax
- 0% on transfers to a surviving spouse, and on transfers between a parent and a child aged 21 or younger.
- 4.5% on transfers to direct descendants (children, grandchildren) and other lineal heirs, including a son-in-law or daughter-in-law.
- 12% on transfers to siblings.
- 15% on transfers to everyone else, except charities and government entities, which are exempt.
File the inheritance tax return on Form REV-1500 in duplicate with the Register of Wills (not the Department of Revenue) in the county where the decedent lived.9Pennsylvania Department of Revenue. Pennsylvania Code REV-1500 – Inheritance Tax Return The return is due nine months after the date of death. Pay the full estimated tax within three months of death and the estate receives a 5% discount on the amount paid.8Pennsylvania Department of Revenue. Inheritance Tax Interest accrues on any unpaid balance starting nine months and one day after death, and failure to file can trigger a penalty of up to 25% of the tax due or $1,000, whichever is less.
Non-Probate Assets Are Still Taxable
Only probate assets go through probate, but inheritance tax reaches further. Jointly owned property with survivorship rights (other than property held between spouses) is taxable based on the decedent’s fractional share.10Montgomery County, PA. Inheritance Tax for Pennsylvania Residents If the decedent created the joint interest within one year of death, the full value is taxable regardless of the fractional share. Property held jointly between spouses is exempt. Life insurance payable to named beneficiaries (not the estate) is also exempt from Pennsylvania inheritance tax.
Handle Federal Returns
State inheritance tax is not the only tax filing. If the estate earns $600 or more in gross income during any tax year (interest, rent, dividends, or asset sales), file IRS Form 1041, the income tax return for estates and trusts.11Internal Revenue Service. Instructions for Form 1041 The estate’s tax year begins on the date of death and can be either a calendar year or a fiscal year ending in any month you choose.
If the decedent’s gross estate exceeds $15,000,000 (the 2026 filing threshold), you must file IRS Form 706, the federal estate tax return, within nine months of death.12Internal Revenue Service. Estate Tax Most Pennsylvania estates fall well below that number, but substantial real estate, business interests, or life insurance payable to the estate can push the value up faster than expected. A six-month extension to file Form 706 is available; it does not extend the time to pay.
Pay Debts in the Statutory Order
No beneficiary receives anything until debts are paid. If the estate has enough to cover everything, the order rarely matters. If it doesn’t, Pennsylvania law sets a strict priority:13Pennsylvania General Assembly. Pennsylvania Code Title 20 3392 – Classification and Order of Payment
- Administration costs: court fees, attorney fees, executor compensation, accounting expenses.
- Family exemption: up to $3,500 in estate property that the surviving spouse (or qualifying children or parents) may claim before any creditor is paid.14Pennsylvania General Assembly. Pennsylvania Code Title 20 3121 – When Allowable
- Final expenses: funeral and burial costs, medical bills from the last six months of life, hospital charges, nursing care, and wages owed to the decedent’s employees from that same period.
- Grave marker costs.
- Rent on the decedent’s residence, up to six months before death.
- Government claims: debts owed to the Commonwealth and its political subdivisions.
- All other claims: credit cards, personal loans, and remaining bills share equally within this class with no priority among them.
Pay a lower-priority creditor before a higher-priority one and the estate runs short, and you can be personally liable for the difference. If you suspect the estate might be insolvent, get legal advice before writing any checks.
Account for the Family Exemption and Elective Share
The surviving spouse can claim up to $3,500 in estate property (real or personal) as a family exemption, protected from most creditors.14Pennsylvania General Assembly. Pennsylvania Code Title 20 3121 – When Allowable With no surviving spouse (or a spouse who has forfeited their rights), children who lived in the same household as the decedent may claim it. If there are no such children, a parent living in the household may claim it. The exemption cannot come from property the will specifically devises to someone else, as long as other assets are available.
A surviving spouse left out of the will or given less than one-third of the estate can elect against the will and claim a one-third share of certain property. The right reaches assets passing by will or intestacy, property where the decedent kept the right to use or revoke it, certain joint interests created during the marriage, and gifts made within one year of death exceeding $3,000 per recipient. A valid prenuptial or postnuptial agreement can waive the right. Because the election can reshape every beneficiary’s share, work it out before finalizing any distribution plan.
Know What You Can Pay Yourself
Pennsylvania law entitles you to “reasonable and just” compensation, and the Orphans’ Court can calculate that on a graduated percentage basis.15Pennsylvania General Assembly. Pennsylvania Code Title 20 3537 – Compensation of Personal Representative There is no fixed statutory schedule, but Pennsylvania courts frequently reference the Johnson Estate guidelines from a 1983 Orphans’ Court opinion:
- First $100,000: 5%
- $100,001 to $200,000: 4%
- $200,001 to $1,000,000: 3%
- $1,000,001 to $2,000,000: 2%
- $2,000,001 to $3,000,000: 1.5%
- $3,000,001 to $4,000,000: 1%
- $4,000,001 to $5,000,000: 0.5%
Judges are not bound by these percentages and may adjust up or down for complexity and quality of work. Litigation, business valuations, or contested claims can justify a higher fee. Executor compensation is taxable income to you and deductible by the estate.
Distribute the Assets and Close the Estate
Once debts, taxes, and administrative expenses are paid, you can distribute the rest. Do not distribute anything until you have either waited out the one-year creditor window or confirmed every known debt is resolved. Jumping ahead is the quickest way to create personal liability.
Real estate that passes to a specific beneficiary under the will requires an executor’s deed, which you sign and record with the county recorder of deeds. The deed must reference your letters testamentary and the relevant will provision. For vehicles, you need the short certificates and the title documents to complete a transfer at PennDOT.
Formal or Informal Closing
There are two ways to close. A formal accounting is filed with the Orphans’ Court, which reviews every receipt and disbursement and issues a decree approving distribution. It costs more and takes longer, and it produces a court-approved finality no beneficiary can easily challenge later.
Most estates use an informal settlement instead. You prepare a First and Final Account showing all income, expenses, and proposed distributions, then share it with every beneficiary. Each signs a Receipt, Release, and Indemnification Agreement confirming they received their share and releasing you from further liability. The informal route is faster and cheaper, but it only protects you if every beneficiary actually signs.
File the Status Report
After distribution, file a Status Report (Form RW-10) with the Register of Wills confirming the estate is fully administered, which closing path you used, and whether all receipts and releases were collected.16Pennsylvania Code. Pennsylvania Code 231 Pa Code Rule 10.6 – Status Report by Personal Representative If the estate isn’t settled within two years of the death, file an interim status report at that point and annually thereafter until administration wraps up. Filing these reports keeps your estate off the Register’s delinquency list and keeps beneficiaries informed about the timeline.