PA Probate Checklist: A Chronological Guide for Pennsylvania Executors

Pennsylvania probate has more deadlines than most executors expect, and the consequences of missing them range from lost financial savings to personal liability. The three-month window for an inheritance tax discount, the nine-month filing deadline, the one-year creditor period — these aren't bureaucratic technicalities. They determine how much money the estate loses to penalties, and whether you, as executor, can be held personally responsible for a creditor's unpaid claim.

This checklist organizes Pennsylvania probate chronologically, from the first week after death through estate closing. Not every estate requires every step — small estates may use statutory bypasses, and some assets pass outside probate entirely — but for any estate that requires formal administration, this is the sequence.

Week 1: Immediate Steps

Order death certificates. Contact the Pennsylvania Department of Health or use VitalChek to order certified copies. Original certificates cost $20 each; the fee is waived for veterans and their surviving spouses. Order at least 8–10 originals — banks, PennDOT, the Register of Wills, insurance companies, and real estate recorders each require originals, not photocopies.

Locate the original will. The Register of Wills requires the original document, not a photocopy. Check the decedent's safe deposit box, home files, or attorney's vault. If you have a photocopy but can't locate the original, contact the attorney who drafted it immediately.

Secure physical assets. Change the locks on real property. Don't allow family members to take personal property from the home before an inventory is completed. Preventing asset removal before appraisal is one of the most common executor failures in Pennsylvania, and it creates disputes later.

Identify non-probate assets. Make a preliminary list of what passes outside probate: joint accounts, life insurance with named beneficiaries, retirement accounts (IRAs, 401(k)s), TOD/POD accounts, and any trust-held property. These don't go through the Register of Wills but may still owe Pennsylvania inheritance tax.

Contact financial institutions. Notify banks and investment firms of the death. Ask for date-of-death balance statements and account holds. Don't allow anyone else to access accounts.

Month 1: Open the Estate

File Petition for Grant of Letters (Form RW-02). File at the Register of Wills in the county where the decedent was domiciled. Bring the original will, original death certificate, and a valid ID. If the will isn't self-proved, the subscribing witnesses must appear or sign Form RW-03. If witnesses can't be located, two people familiar with the decedent's handwriting must sign Form RW-04.

If there's no will: Those with equal or superior right to administer must file notarized Renunciations (Form RW-06) before the Register will appoint an administrator.

Take the oath and receive Letters. Once the Register accepts the petition, you'll be sworn in. Some counties (Centre, Berks, Butler) offer permanent virtual probate via video conference; others require in-person appearances.

Purchase Short Certificates. Short Certificates ($7–$10 each, county-dependent) are your proof of authority. Banks, PennDOT, and recorders of deeds require them. Order enough — you'll use them frequently in the coming months.

Obtain an Employer Identification Number (EIN) from the IRS. Apply online at IRS.gov. You'll use this to open a dedicated estate bank account. All estate funds must flow through this account; commingling estate and personal funds is a fiduciary breach.

Begin advertising to creditors. Publish the estate's opening once a week for three consecutive weeks in two publications: a general circulation newspaper in the county, and the county's official legal journal. This starts the one-year creditor clock. Typical cost: $100–$125 per publication venue.

Month 1–3: Critical Tax Window

This is the most time-sensitive phase of Pennsylvania probate.

Calculate estimated inheritance tax and make prepayment. Pennsylvania offers a 5% discount on inheritance tax payments made within three months of death. You don't need to know the final exact amount — an estimated payment based on known assets qualifies. The rate is 0% for a surviving spouse, 4.5% for lineal descendants (children, grandchildren, stepchildren), 12% for siblings, and 15% for all others. Make the payment to the county Register of Wills, who acts as the Department of Revenue's collection agent.

Missing this window is permanent — there's no way to claim the 5% discount after three months.

Send Notice of Estate Administration (Form RW-07). Within three months of the grant of letters, send formal written notice to all named beneficiaries, all intestate heirs, and the Pennsylvania Attorney General if the estate involves charitable interests. Then file Form RW-08 (Certification of Notice) with the Register confirming compliance under Pa. O.C. Rule 10.5.

Notify DHS (if decedent was 55+). If the decedent was 55 years of age or older at death, send a complete certified-mail notice to the Pennsylvania Department of Human Services Estate Recovery Program. The notice must include: full name, date of birth, date of death, Social Security number, last known address, your contact information, and an estimated gross estate value. A complete, compliant notice starts DHS's 45-day clock to respond with a formal Statement of Claim. Incomplete notices suspend the clock indefinitely.

Months 2–6: Asset Gathering and Valuation

Complete the asset inventory. Identify all probate assets and establish date-of-death fair market values. For real estate not being sold on the open market, this requires either a licensed professional appraisal or application of the county's Common Level Ratio (CLR) factor — published annually by the State Tax Equalization Board. Don't use county assessed values directly; the Department of Revenue will reject them.

Manage estate income. If the estate holds income-producing assets (rental property, dividend-paying investments), track all income and expenses separately. A federal estate income tax return (Form 1041) is required if the estate generates more than $600 in annual gross income during administration.

Resolve DHS claim. If DHS filed a Statement of Claim within the 45-day window, review it carefully. Under 20 Pa.C.S. § 3392, the DHS Medicaid recovery claim sits at Class 5.1 priority — below administrative costs, the $3,500 family exemption, and funeral expenses, but above general unsecured creditors. If DHS failed to respond within 45 days of a complete notice, their claim is forfeited.

Evaluate the creditor landscape. Compile all known debts: mortgages, medical bills, credit cards, utilities. If the estate is solvent, all will be paid in due course. If the estate is insolvent, apply the 20 Pa.C.S. § 3392 priority order strictly — paying out of order creates personal liability.

Month 9: Key Filing Deadlines

Both of these deadlines fall at nine months from the date of death.

File the Estate Inventory (Form RW-09). Due at the Register of Wills within nine months of death under 20 Pa.C.S. § 3301. The inventory lists all probate assets with date-of-death valuations. It's a public document.

File and pay the Pennsylvania Inheritance Tax Return (REV-1500). The REV-1500 is due at nine months. File in duplicate at the county Register of Wills. The return reports all taxable transfers — probate and non-probate — and calculates tax by beneficiary relationship. If you haven't already made the three-month estimated payment, the full amount is now due. If you need more time to file the paperwork, request a six-month extension in writing before the nine-month deadline — but note that the extension doesn't pause interest accrual on unpaid tax. Interest begins daily on day 271.

Months 4–12: Paying Debts and Managing the Estate

Pay valid creditor claims in priority order. Wait until you're certain you have a complete picture of the estate's debts before paying. Premature payment of lower-priority debts, or premature distribution to heirs, creates personal exposure.

Do not distribute to heirs before month 12 (with rare exceptions). Under 20 Pa.C.S. § 3532, creditors have one year from first publication to file claims. If you distribute the estate at month seven and a valid creditor surfaces at month eleven, you are personally liable for that debt. Wait until the one-year window closes — or consult with an attorney about whether limited partial distribution is safe in your specific circumstances.

File the decedent's final federal income tax return (Form 1040) for the year of death, due April 15 of the following year (extensions available).

Year 2+: Status Reporting and Closing

File Status Report (Form RW-10) if estate is still open after two years. Under Pa. O.C. Rule 10.6, if estate administration hasn't concluded within two years of death, you must file a status report with the Register of Wills explaining the delay and projecting a completion date. This report must be refiled annually until the estate closes.

Close the estate. Once the one-year creditor period has passed, inheritance taxes are paid or cleared, and all debts are settled, close the estate through one of two methods:

Family Settlement Agreement (preferred): A private contract drafted by the estate's attorney where all beneficiaries approve the accounting and distributions, and release you from further liability. No Orphans' Court involvement, no public filing of distribution amounts, no court fees or scheduling delays. This is the right approach when all beneficiaries are cooperating.

First and Final Accounting through Orphans' Court: File a Petition for Adjudication (Form OC-01) if any beneficiary refuses to sign the settlement agreement or demands judicial review. The court schedules formal audit hearings, allows written objections, and issues a final decree. Slower, more expensive, and the accounting becomes a public record.

Key Pennsylvania Probate Deadlines at a Glance

The Pennsylvania Probate Process Guide provides a complete administration toolkit — including the REV-1500 filing instructions, a Family Settlement Agreement overview, creditor management templates, and county-specific variations for all 67 Pennsylvania counties.

See more Pennsylvania guides →