Settling an estate in Pennsylvania requires filing the will with the county Register of Wills, obtaining Letters Testamentary, notifying creditors, paying the Pennsylvania inheritance tax, and distributing assets to beneficiaries. If there is no will, the estate passes under Pennsylvania’s intestate succession laws (20 Pa. C.S. §§ 2101–2114), and the court appoints an administrator. The process typically takes 9–18 months and involves the county Orphans’ Court.
Overview of How to Settle an Estate in Pennsylvania
Read on for a full legal breakdown of each step, Pennsylvania-specific statutes, inheritance tax rates, intestacy rules, and trusted resources. You can also explore how to settle an estate step-by-step or how to find a will if you are still searching for the decedent’s documents.
Under the Pennsylvania Probate, Estates and Fiduciaries Code (20 Pa. C.S. § 2501 et seq.), a valid Last Will and Testament in Pennsylvania must meet the following requirements:
Important: Pennsylvania does not require notarization for a will to be valid. However, a self-proving affidavit — signed before a notary — eliminates the need to locate witnesses after death and speeds up probate. See why a self-proving affidavit is important.
Holographic Wills: Pennsylvania recognizes entirely handwritten (holographic) wills under 20 Pa. C.S. § 2502. These must be in the testator’s own handwriting and signed, but require no witnesses. They are more easily challenged. See the pros and cons of using a holographic will.
Check the deceased’s home files, safe deposit box, and attorney’s records. If you cannot find the will, the U.S. Will Registry offers a national will search. Also review where wills are commonly stored and how to find a will quickly.
Under 20 Pa. C.S. § 3136, any person who has custody of a will at the time of death must deliver it to the Register of Wills. Failure to produce a known will may result in legal liability.
Probate is filed in the county where the deceased resided. The executor must submit the original will, a certified death certificate, and a petition for Letters Testamentary to the county Register of Wills. Filing fees vary by county and are typically based on estate value.
See: How to File a Probate Petition | Probate Explained: Complete Guide | How Long Does Probate Take?.
Under 20 Pa. C.S. § 3151, the executor must provide written notice to all beneficiaries and known creditors after receiving Letters Testamentary. A legal notice must also be published in a local newspaper and the county’s legal journal. Creditors generally have one year from the date of death to present claims under 20 Pa. C.S. § 3383. See what happens to debt when you die.
The executor must catalog all assets, distinguishing between probate assets (passing through the court) and non-probate assets (such as jointly titled property, life insurance with named beneficiaries, IRAs, and payable-on-death accounts, which pass outside probate).
Before any distribution to beneficiaries, the executor must satisfy estate obligations in this order under Pennsylvania law:
Pennsylvania Inheritance Tax Rates (per 72 Pa. C.S. § 9116):
The inheritance tax return must be filed with the Pennsylvania Department of Revenue within nine months of death. A 5% discount applies if paid within three months. See step-up in basis: saving tax on inherited assets.
After all obligations are settled, the executor distributes remaining assets per the will and files a final accounting under 20 Pa. C.S. § 3501, either formally with the court or informally with beneficiary consent. See final distribution of estate assets and final distribution of estate letter with sample.
When a Pennsylvania resident dies intestate (without a will), the estate still goes through probate but is governed by 20 Pa. C.S. §§ 2101–2114. The court appoints an administrator rather than an executor. Learn more about settling an estate without a will.
See understanding intestate succession, inheritance without a will: how it works, and what is escheat?.
Pennsylvania intestacy law does not recognize unmarried domestic partners. Without a will, a long-term partner inherits nothing. See estate planning for unmarried couples.
Stepchildren have no automatic inheritance rights under Pennsylvania intestacy unless legally adopted. See stepchild inheritance rights and how to include stepchildren in a will.
Key duties under Pennsylvania law include:
See Related Articles: Executor of Estate: A Guide for Families | Understanding the Executor of Will Duties | How to Choose an Executor.
Pennsylvania offers simplified procedures for some smaller estates.
Under Pennsylvania law, certain wages, salary, employee benefits, and bank deposits may be transferred directly to a surviving spouse or eligible family member without going through full probate.
Pennsylvania also allows a Settlement of Small Estates procedure when the deceased owned $50,000 or less in qualifying personal property, excluding real estate and certain assets that pass directly to beneficiaries.
To determine whether the estate qualifies, first identify:
Small estate procedures can save time and reduce expenses. However, before using any simplified process, make sure you have located the deceased person’s most recent will. A will may change who inherits property and who has authority to settle the estate.
Grounds for challenging a Pennsylvania will include:
A will contest must be filed in the Pennsylvania Orphans’ Court within one year of the will being admitted to probate under 20 Pa. C.S. § 908.
Related Articles: How to Contest a Will | Contesting a Will for Fraud or Forgery | How to Define Undue Influence in a Will.
See also: how to avoid probate in simple steps and will vs trust: understanding the difference.
Under 20 Pa. C.S. § 2203, a surviving spouse is entitled to an elective share of one-third of the decedent’s estate, regardless of what the will provides. The election must be filed within six months after the appointment of the personal representative, or within six months after probate of the will, whichever is later. See elective share | spousal inheritance rights.
The most effective way to protect your family from probate complications is to create a valid will and register it so it can be found. The U.S. Will Registry provides free will registration, free online will creation, and will search services for families across Pennsylvania.
Legal Disclaimer: This article is provided for general informational purposes only and does not constitute legal advice. Pennsylvania estate laws are subject to change. Always consult a qualified Pennsylvania probate attorney for guidance specific to your situation.
Settling an estate in Pennsylvania typically takes 9 to 18 months, depending on the complexity of the estate, creditor claims, tax filings, and whether disputes arise. Estates with a valid will and organized records often move faster, while contested estates or those missing important documents may take considerably longer to complete.
If someone dies without a will in Pennsylvania, the estate is distributed according to the state’s intestate succession laws. The court appoints an administrator to manage the estate, and assets pass to the surviving spouse, children, parents, siblings, or other relatives according to the order established by Pennsylvania law.
Yes. Pennsylvania offers simplified procedures for qualifying small estates. Under Pennsylvania law, estates with $50,000 or less in qualifying personal property, excluding real estate and certain non-probate assets, may use the Settlement of Small Estates process. Some wages, employee benefits, and bank deposits may also transfer directly to eligible family members.
Yes. Pennsylvania is one of the few states that imposes an inheritance tax. The tax rate depends on the beneficiary’s relationship to the deceased. Surviving spouses pay no inheritance tax, while children, siblings, and other heirs may owe tax at different rates. The inheritance tax return is generally due within nine months of death.
This article was prepared by estate planning researchers and reviewed by S. Miller and staff. With more than 25 years of experience in estate planning documentation and probate processes, our editorial oversight ensures clarity and accuracy. This content is provided for informational purposes only and does not constitute legal advice.
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