Executor Checklist Pennsylvania: Deadlines, Tax and Steps

Pennsylvania taxes inheritances, and several of its estate deadlines run from the date of death. This executor checklist Pennsylvania executors and administrators can use covers who does what, the small estate option, the deadlines set by statute and court rule, the inheritance tax rates and discount, and when to call an attorney.

The executor's job in Pennsylvania

The person named in a will is the executor. If there is no will, or no executor can serve, an administrator is appointed. Both are personal representatives. Wills are probated, and Letters Testamentary or Letters of Administration are granted, by the Register of Wills in the county where the person lived. Disputes and small estate petitions go to the Orphans' Court Division of the Court of Common Pleas.

After the grant, you advertise it, notify beneficiaries and heirs, collect assets, file an inventory and the inheritance tax return, pay valid claims and distribute the rest. Forms vary by county, so check the local Register of Wills page first.

Route check: small estate petition or full administration

Pennsylvania has three main routes:

• Small estate petition (20 Pa.C.S. § 3102): for an estate with a gross value of $50,000 or less, not counting real estate or property payable under § 3101 (such as certain wages, small bank deposits or insurance paid directly to family), but including personal property claimed as the family exemption. Any party in interest petitions the Orphans' Court, which may order distribution with or without letters.
• Letters Testamentary: there is a will naming an executor and the estate needs formal administration. You apply with the original will and a death certificate.
• Letters of Administration: there is no will, or no executor able to serve. An eligible family member or other person applies and then has the same duties after the grant.

Executor checklist Pennsylvania deadlines

Some deadlines run from the date of death, others from the grant or the first advertisement.

After sending the Rule 10.5 notice, you file a Certification of Notice with the Register of Wills.

Steps in the usual order

1. Find the original will and order several certified death certificates.
2. Apply for letters to the county Register of Wills.
3. Get an EIN for the estate, open an estate checking account, and file IRS Form 56 to show you are the fiduciary.
4. Publish an estate notice in a newspaper of general circulation and in the county legal journal, asking anyone with claims to come forward.
5. Send the Rule 10.5 notice and file the certification.
6. Decide whether to pay inheritance tax within three months to receive the discount. Payments go to the Register of Wills as agent for the Department of Revenue.
7. Within nine months of death, file the inventory and the REV-1500 with the Register of Wills, and pay any tax still due.
8. Pay valid claims, then distribute. Distribution without a court account is allowed but at your own risk; after one year from the first advertisement you are protected against claims not known before distribution.
9. File status reports until the estate is complete, then the completion report.

Inheritance tax, federal returns and fees

Pennsylvania inheritance tax is computed on what each beneficiary receives and paid by the estate through the personal representative. Rates depend on the relationship to the deceased:

• Surviving spouse: 0%
• Parent inheriting from a child aged 21 or younger: 0%
• Direct descendants and lineal heirs: 4.5%
• Siblings: 12%
• Other heirs: 15%
• Charities, exempt institutions and government entities: 0%

Jointly owned property between spouses is exempt, as is certain farm land and agricultural property. Federal filings may still apply: the final Form 1040, Form 1041 if the estate has gross income of $600 or more in a tax year, and Form 706 above the federal exclusion ($15,000,000 for 2026 deaths) or to elect portability. Register of Wills fees are set by each county; check the current schedule.

When an attorney helps

County guidance notes that obligations vary by estate and recommends consulting an attorney. A small estate petition is a court filing in the Orphans' Court, where local rules on self-represented filers apply. Advice is usually worth considering if the will is disputed, the estate may not cover its debts, heirs are unclear, or there is a business, a farm or property in another state.

The Steady Executor Pennsylvania kit covers this process in five files: a user guide to the routes, deadlines and steps, an executor workbook that calculates due dates from your dates and tracks assets, debts, the estate account and inheritance tax, financial letters for banks, insurers, retirement plans and creditors, services and agencies letters for utilities, credit bureaus, employers and government offices, and beneficiary letters with a receipt form for distributions.

Sources

• PA Department of Revenue: Inheritance Tax
• PA Department of Revenue: Inheritance Tax forms and publications
• 20 Pa.C.S. § 3102 (small estates)
• 20 Pa.C.S. § 3301 (inventory)
• 20 Pa.C.S. § 3532 (liability of personal representative)
• Delaware County Register of Wills: After Probate Checklist
• IRS Publication 559, Survivors, Executors, and Administrators