How to File Probate in Pennsylvania: Timeline, Costs & Executor Checklist

Obtain certified death certificates

Order at least 10-12 certified copies of the death certificate from the Pennsylvania Department of Health, Division of Vital Records, or from the local Register of Wills office. These are needed for the court, financial institutions, insurance companies, and government agencies.

Locate and review the will

Search the decedent's records for the original will and any codicils. Under Pennsylvania law, the will must be presented to the Register of Wills in the county where the decedent was domiciled. Pennsylvania recognizes holographic (handwritten) wills if they meet certain criteria.

Secure estate property and valuables

Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.

File the will and petition for grant of Letters with the Register of Wills

Present the original will and the Petition for Grant of Letters Testamentary (or Letters of Administration if intestate) to the Register of Wills in the county where the decedent resided. In Pennsylvania, the Register of Wills (not a judge) probates the will and grants Letters. Two witnesses may need to appear or provide affidavits to prove the will, unless the will is self-proving.

Receive Letters Testamentary or Letters of Administration

Once the Register of Wills approves the petition, Letters Testamentary (testate) or Letters of Administration (intestate) are issued. The personal representative (Pennsylvania's term) must sign an oath and may need to post a bond unless waived by the will. Obtain multiple certified short certificates (Pennsylvania's equivalent of certified Letters) for use with financial institutions and other parties.

Notify the Social Security Administration

Report the death to the Social Security Administration at 1-800-772-1213 if not already done by the funeral home. Any benefits received after the date of death must be returned. Surviving spouses and dependents may be eligible for survivor benefits.

Cancel services, subscriptions, and forward mail

Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.

Publish notice of estate administration

Publish a notice of the grant of Letters in a newspaper of general circulation and in the county legal journal once a week for three successive weeks. This notice alerts creditors and other interested parties to the estate administration. Pennsylvania law provides creditors one year from the date of death to file claims, but the published notice begins the process of notifying potential claimants.

Notify financial institutions

Send certified short certificates and copies of the death certificate to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts. Pennsylvania is an equitable distribution (common law property) state, so ownership of assets must be carefully verified.

Open an estate bank account

Obtain an EIN from the IRS using Form SS-4 and open a checking account in the name of the estate. All income, expense payments, and asset sale proceeds should flow through this account. Pennsylvania requires detailed financial accounting, so meticulous record-keeping from the start is essential.

File IRS Form 56 (Notice of Fiduciary Relationship)

File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.

Maintain insurance and pay ongoing estate expenses

Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.

Inventory and appraise estate assets

Prepare a complete inventory of all probate assets with date-of-death fair market values. While Pennsylvania does not require filing a formal inventory with the court, the personal representative must maintain one for tax filing and accounting purposes. Hire qualified appraisers for real estate, business interests, and personal property collections.

Handle digital assets and online accounts

Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.

File claims against life insurance and benefits policies

File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.

File Pennsylvania Inheritance Tax Return (REV-1500 or REV-1502)

File the Pennsylvania Inheritance Tax Return (Form REV-1500 for residents, REV-1502 for non-residents) within nine months of the date of death. Pennsylvania imposes an inheritance tax at rates that vary by the beneficiary's relationship to the decedent: 0% for surviving spouses, 4.5% for lineal descendants, 12% for siblings, and 15% for all other beneficiaries. A 5% discount is available if the tax is paid within three months of death.

File final personal income tax return (Form 1040 and PA-40)

File the decedent's final federal income tax return (Form 1040) and Pennsylvania personal income tax return (Form PA-40) for the period from January 1 through the date of death. Pennsylvania imposes a flat income tax rate on eight classes of income.

File estate income tax return (Form 1041 and PA-41) if applicable

If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Pennsylvania Form PA-41 (Fiduciary Income Tax Return). Pennsylvania taxes estate income at its flat rate, and the estate may also owe local earned income tax on certain types of income.

File estate tax return (Form 706) if applicable

If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. Pennsylvania does not impose a separate state estate tax (its inheritance tax serves a similar purpose). File Form 706 for portability of the unused exclusion amount if applicable.

Review and pay valid creditor claims

Review all creditor claims presented within the one-year claims period. Pay valid claims from estate funds in the order of priority established by Pennsylvania law (20 Pa.C.S. Section 3392): costs of administration, funeral expenses (up to a statutory limit), costs of the decedent's last illness, family exemption, and then all other claims.

Distribute residuary estate to beneficiaries

After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or by Pennsylvania intestacy law (20 Pa.C.S. Chapter 21). Obtain receipts and releases from all beneficiaries.

File formal or informal accounting

Pennsylvania allows either a formal accounting filed with the Orphans' Court or an informal accounting provided directly to beneficiaries. Formal accounting under the Orphans' Court rules requires a detailed statement of all receipts, disbursements, distributions, and assets on hand. If all beneficiaries agree, an informal family settlement agreement can substitute for court involvement.

Petition the Orphans' Court to close the estate (if formal accounting)

If a formal accounting is filed, petition the Orphans' Court to confirm the accounting and authorize final distributions. Once the court enters a decree of distribution and adjudication, the personal representative is discharged from further liability. If an informal settlement was used, the estate is closed upon execution of the family settlement agreement and receipt of all releases.

Close the estate bank account

After all distributions are complete and the estate is formally or informally settled, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain all bank statements and estate records for at least five years for tax and audit purposes.