Executor Duties and Timeline in Pennsylvania
Executor Duties and Timeline in Pennsylvania
In Pennsylvania, the person who manages a deceased person's estate is called the personal representative. If there is a will, the personal representative is the executor named in the will and receives Letters Testamentary. If there is no will, the court-appointed personal representative is the administrator and receives Letters of Administration. Both carry the same core duties. This guide covers every obligation, with specific statutes, forms, and deadlines.
Who Can Serve
Named executor: The Register of Wills must grant Letters Testamentary to the executor named in the will (20 Pa.C.S. section 3155), even if that person has declined a trust under the will.
Priority for administrator (no will): Surviving spouse, those entitled under intestate law, principal creditors (must wait 30 days), and other fit persons (20 Pa.C.S. section 3155).
Disqualifications (20 Pa.C.S. section 3156): Under 18, unauthorized corporations, persons deemed unfit, and persons charged with voluntary manslaughter or homicide of the decedent.
Nonresidents: The Register has discretion to refuse Letters of Administration to nonresidents (20 Pa.C.S. section 3157), but a nonresident named as executor in a will may still serve.
Step 1: File for Appointment (Weeks 1-2)
Go to the Register of Wills in the county where the deceased had their last residence (20 Pa.C.S. section 3131).
Bring with you:
- Original will (if testate)
- Original death certificate
- Estimate of estate value
- Valid government-issued ID
- Payment for filing fees (varies by county)
File Form RW-02 (Petition for Grant of Letters). If the will exists, it must be proved by two witnesses under oath (20 Pa.C.S. section 3132). Self-proved wills with a self-proving affidavit skip live witness testimony (20 Pa.C.S. section 3132.1).
Take the oath of office before the Register (20 Pa.C.S. section 3161). The Register issues Letters Testamentary or Letters of Administration.
Order 6 to 10 short certificates (certified copies of letters). Banks, title companies, and other institutions require these. Cost is $5 to $20 each depending on the county.
Philadelphia note: Appointments are required. Call (215) 686-6255 or email ProbateAppt@phila.gov. Other counties generally accept walk-ins.
Step 2: Advertise the Grant of Letters (Immediately After Appointment)
Immediately after receiving letters, publish notice of the appointment (20 Pa.C.S. section 3162):
- In one newspaper of general circulation near the deceased's residence
- In the legal periodical designated by local court rule (if any)
- Once per week for three consecutive weeks
- Include the personal representative's name and address
- Request creditors to present claims and debtors to make payment
This advertisement starts the one-year clock on creditor claims (20 Pa.C.S. section 3385). Delaying advertisement delays your ability to close the estate.
Cost: Newspaper publication fees typically range from $150 to $500 depending on the newspaper and county.
Step 3: Secure and Inventory Assets (Months 1-3)
Secure the estate. Change locks if necessary. Ensure the home is insured. Redirect mail. Collect keys.
Inventory every asset. File a verified inventory (Form RW-09) with the Register of Wills listing all real and personal estate (20 Pa.C.S. section 3301).
Inventory deadline: The earlier of the account filing date or the inheritance tax return deadline (9 months from death). If an interested party requests it, the inventory is due within 3 months of appointment or 30 days after the request, whichever is later.
Assets to inventory include:
- Real estate in Pennsylvania (exclude out-of-state real estate from the PA inventory)
- Bank accounts, brokerage accounts, and investment accounts
- Vehicles, jewelry, and personal property of significant value
- Business interests
- Amounts owed to the deceased
Do not forget non-probate assets for tax purposes. Even assets that skip probate may owe Pennsylvania inheritance tax. This includes jointly-owned property with non-spouse owners, revocable trust assets, TOD/POD accounts, and IRAs passing to beneficiaries. These go on the inheritance tax return even if they are not in the probate estate.
Step 4: File the Inheritance Tax Return (Within 9 Months)
This is the most critical financial obligation for a Pennsylvania executor. Pennsylvania is one of only five states with an inheritance tax, and there is no exemption threshold.
Form: REV-1500 (Inheritance Tax Return, Resident Decedent)
Deadline: 9 months from the date of death (72 P.S. section 9142)
Early payment discount: Pay within 3 months of death for a 5% discount. On a $500,000 estate going to children at 4.5%, the tax is $22,500. Paying early saves $1,125.
Tax rates by beneficiary relationship:
| Beneficiary | Rate |
|---|---|
| Surviving spouse | 0% |
| Lineal descendants (children, grandchildren, step-children) | 4.5% |
| Siblings | 12% |
| All others (nieces, nephews, friends, unmarried partners) | 15% |
| Charities and government | 0% |
Schedules to file with REV-1500: REV-1502 (Real Estate), REV-1503 (Stocks/Bonds), REV-1508 (Cash/Bank Deposits), REV-1509 (Jointly-Owned Assets), REV-1510 (Inter-Vivos Transfers), REV-1511 (Funeral/Admin Costs), and others as applicable.
See estate and inheritance tax in Pennsylvania for complete details.
Step 5: Pay Debts in Priority Order (Ongoing)
If estate assets are insufficient to pay all debts, pay in this order (20 Pa.C.S. section 3392):
| Priority | Claim Type |
|---|---|
| 1 | Costs of administration |
| 2 | Family exemption ($3,500 under 20 Pa.C.S. section 3121) |
| 3 | Funeral/burial costs; medical/nursing/hospital services within 6 months of death; employee wages within same period |
| 4 | Cost of gravemarker |
| 5 | Rent of decedent's residence (up to 6 months before death) |
| 6 | Claims of the Commonwealth and political subdivisions |
| 7 | All other claims |
Federal claims (IRS) receive preference over this state-defined sequence when applicable.
Family exemption: The surviving spouse (or, if no spouse, children in the household, or if no such children, parents in the household) may claim up to $3,500 in property from the estate (20 Pa.C.S. section 3121). This is separate from and in addition to any inheritance.
Step 6: File Tax Returns (Various Deadlines)
| Return | Form | Deadline |
|---|---|---|
| Pennsylvania inheritance tax | REV-1500 | 9 months from death |
| Federal estate tax (estates over $15M) | IRS Form 706 | 9 months from death |
| Final federal income tax | IRS Form 1040 | April 15 of following year |
| Final PA state income tax (flat 3.07%) | PA-40 | April 15 of following year |
| Estate income tax (federal) | IRS Form 1041 | April 15 of following year |
| Estate income tax (PA) | PA-41 | April 15 of following year |
Important: Pennsylvania has a flat 3.07% state income tax. The deceased's final PA-40 return must be filed for income earned through the date of death. If the estate generates income after death, a PA-41 fiduciary return is also required.
Obtain an EIN for the estate from the IRS before any estate income is received.
Step 7: File Account and Distribute (12-18 Months Typical)
File an account with the Clerk of the Orphans' Court (20 Pa.C.S. section 3501.1) that includes:
- All receipts and disbursements
- Statement of proposed distribution (20 Pa.C.S. section 3513)
Wait for the account to be confirmed and a distribution decree to be entered (20 Pa.C.S. section 3514). Then distribute assets to beneficiaries per the will or intestacy law. Obtain signed receipts from each beneficiary.
Petition for discharge (20 Pa.C.S. section 3184) to formally end your responsibility.
Safe Deposit Box Access
Pennsylvania has specific rules for accessing a deceased person's safe deposit box, designed to protect inheritance tax interests:
- Initial entry to remove only the will or cemetery deed, in the presence of a bank employee. The bank files Form REV-487 with the Department of Revenue.
- File Form REV-1845 (Notice of Intent to Enter) with the PA Department of Revenue.
- Wait at least 7 days after notice is delivered.
- Enter box and inventory contents. Submit Form REV-485 (Safe Deposit Box Inventory) within 20 days of entry.
Common Mistakes to Avoid
Distributing before the creditor period ends. The one-year creditor claim period starts from the first complete advertisement. Distributing estate assets early could make you personally liable for unpaid claims.
Forgetting non-probate assets on the inheritance tax return. Joint property, trust assets, TOD/POD accounts, and IRAs are all potentially taxable even though they bypass probate.
Missing the 3-month early payment discount. The 5% discount on inheritance tax is real money. On larger estates, it can save thousands of dollars.
Not advertising promptly. Every day of delay extends the creditor claim period and pushes back the date you can close the estate.
What to Do Next
Start with the complete guide to what to do when someone dies in Pennsylvania if you have not already begun. For the probate filing process, see how probate works in Pennsylvania.
Kaira organizes every step for your state -- deadlines, forms, and next actions -- so nothing gets missed. See how it works.
This guide was researched using Pennsylvania statutes current as of April 2026. Laws change. For complex estates or questions about personal liability, consult a Pennsylvania-licensed attorney.
Sources: 20 Pa.C.S. (Probate, Estates and Fiduciaries Code); 72 P.S. section 9101 et seq. (Inheritance and Estate Tax Act); pacourts.us; pa.gov/agencies/revenue