Short answer. In Pennsylvania you take the original will and a death certificate to the Register of Wills in the county, get letters, then advertise them and notify heirs within 3 months. The inheritance tax is 0% for a spouse, 4.5% for children and other lineal heirs, 12% for siblings and 15% for others; paying within 3 months of death earns a 5% discount, and unpaid tax is delinquent after 9 months.
This is an organizer. Probate rules are complex; talk to the court clerk or an attorney.
The first 10 steps
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Work out the Pennsylvania dates
Enter the date of death to see the Pennsylvania dates.
The Pennsylvania rules behind the steps
Inheritance tax rates
| Who receives it | Rate |
|---|---|
| Surviving spouse; a parent from a child aged 21 or younger | 0% |
| Direct descendants and lineal heirs | 4.5% |
| Siblings | 12% |
| Other heirs (not charities, exempt institutions or government) | 15% |
Property owned jointly by spouses is exempt; so are certain farm land transfers (deaths after June 30, 2012) and a service member's personal property in some cases (deaths on or after September 6, 2022). PA Department of Revenue.
Register of Wills deadlines
- Advertise the grant of letters once a week for 3 weeks (Monroe County; 20 Pa.C.S. 3162 per Allegheny County).
- Notice to beneficiaries and heirs within 3 months of letters; inventory 9 months after death; status report within 2 years of probate.
- Small estates: a petition is available where the estate is under $50,000 (Cumberland County checklist). Ask the Orphans' Court clerk what counts.
Not covered here: how long creditors have to claim. We didn't confirm the period on an official page; ask the estate's attorney before you distribute.
Official sources
- Pennsylvania Department of Revenue: Inheritance Tax
- City of Philadelphia Register of Wills: Begin the probate process with a will
- Delaware County Register of Wills: Probate check list
- Allegheny County Register of Wills: Grant of letters instructions (PDF)
- Monroe County Register of Wills: Pro se packet, March 2026 (PDF)
- Cumberland County: Small estate by petition checklist
- Social Security Administration: When someone dies
- IRS: Deceased taxpayers, filing the estate income tax return (Form 1041)
Checked November 2026.
General information checked November 2026 against the official sources above. It is an organizer, not legal, tax or financial advice, and it doesn't decide which procedure fits your estate: the court and your attorney do. MCC Solutions is not affiliated with any court or state agency. The date tool runs in your browser, and nothing you enter is sent or saved.
Common questions
What is the inheritance tax rate for children in Pennsylvania?
4.5% on transfers to direct descendants and lineal heirs, per the Department of Revenue. A surviving spouse pays 0%.
Is there a discount for paying Pennsylvania inheritance tax early?
Yes. If the tax is paid within three months of the death, a 5 percent discount is allowed.
When is the Pennsylvania inheritance tax return due?
The tax becomes delinquent nine months after the death, and county instructions put the return at nine months too. It's filed with the Register of Wills.
Do I have to advertise the estate?
Yes. County Register of Wills instructions say the grant of letters must be advertised, once a week for three consecutive weeks, in a local newspaper and the county legal journal.
What does the Register of Wills charge?
Philadelphia says the fees depend on the size of the estate. Check your county's fee schedule.
Other states: New York · Florida · California · Texas · New Jersey
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