---
title: "Executor in Pennsylvania: Register of Wills to Tax Return"
description: "Pennsylvania executor checklist: Register of Wills, advertising letters, inheritance tax at 4.5%, 12% or 15%, the 3-month discount and the 9-month date."
url: "https://mcc-solutionsnj.com/tools/executor-checklist-pennsylvania"
---

Free checklist · Pennsylvania executors

# Pennsylvania executor checklist: the first 10 steps

Pennsylvania probate starts at the county Register of Wills, and the inheritance tax clock starts at the date of death. Here's the order, with both clocks worked out.

**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

Tick them off as you go. The ticks stay on this screen only; nothing is saved or sent.

- **Order death certificates**The Register of Wills asks for an original; Delaware County accepts a pending certificate.
- **Report the death to Social Security if needed**Usually the funeral home does. Otherwise 1-800-772-1213. Ask about the $255 lump-sum payment.
- **Find the original will and codicils**The Register of Wills needs the originals. The first-named executor appears in person (Delaware County).
- **Book the Register of Wills**Bring photo ID and an estimate of the estate's value; the fee depends on the estate's size. No will: get renunciations from other next of kin.
- **Get letters and short certificates**Short certificates are what banks ask for.
- **Advertise the grant of letters**Right after you get them: once a week for three consecutive weeks in a local paper and the county legal journal.
- **Notify beneficiaries and heirs within 3 months**Then file the Certification of Notice (Orphans' Court Rule 10.5).
- **Get an EIN and open the estate account**Pay every estate bill from it. Form 1041 is due if the estate has more than $600 of income in a year.
- **Decide on the 3-month tax prepayment**Inheritance tax paid within 3 months of death gets a 5% discount.
- **Inventory and tax return by 9 months**Inventory and the inheritance tax return are both due 9 months after death; the status report within 2 years of probate.

## Work out the Pennsylvania dates

Enter the date of death to see the Pennsylvania dates.

## Want us to handle it?

We order certified records, pick up and deliver documents, get the small estate affidavit signed and notarized, and file papers near where the estate is, in any state. We are not lawyers.

**Price:** Quote-based, from $199 per job plus government and court fees at cost. Starting rates. Your exact price is quoted after we confirm a local notary/runner, before you pay.

[Ask for estate paperwork help](/notary/estate-paperwork-help-out-of-state#request)

## 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](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax).

### Register of Wills deadlines

- Advertise the grant of letters once a week for 3 weeks ([Monroe County](https://monroecountypa.gov/getmedia/7626ce8a-900d-4a34-baa3-a36458eb9889/20260317_UpdatedPro-SePacket.pdf); 20 Pa.C.S. 3162 per [Allegheny County](https://www.alleghenycounty.us/files/assets/county/v/2/government/court-related/documents/grant-of-letters.pdf)).

- 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](https://www.cumberlandcountypa.gov/DocumentCenter/View/51745/Rule-550-Settlement-of-Small-Estate-by-Petition-Checklist)). Ask the Orphans' Court clerk what counts.

**Creditor claims:** personal property the executor distributes is safe from a creditor's claim unless the executor knew of it within one year after the first complete advertisement of letters, or later but before distributing. Claims against real estate need a written claim filed with the clerk within one year after the death (20 Pa.C.S. 3532; [statute text on FindLaw](https://codes.findlaw.com/pa/title-20-pacsa-decedents-estates-and-fiduciaries/pa-csa-sect-20-3532/), secondary source).

## Official sources

- [Pennsylvania Department of Revenue: Inheritance Tax](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax)
- [City of Philadelphia Register of Wills: Begin the probate process with a will](https://www.phila.gov/services/birth-marriage-life-events/death-probate-and-inheritances/begin-the-probate-process-with-a-will/)
- [Delaware County Register of Wills: Probate check list](https://www.delcopa.gov/row/probatechecklist.html)
- [Allegheny County Register of Wills: Grant of letters instructions (PDF)](https://www.alleghenycounty.us/files/assets/county/v/2/government/court-related/documents/grant-of-letters.pdf)
- [Monroe County Register of Wills: Pro se packet, March 2026 (PDF)](https://monroecountypa.gov/getmedia/7626ce8a-900d-4a34-baa3-a36458eb9889/20260317_UpdatedPro-SePacket.pdf)
- [Cumberland County: Small estate by petition checklist](https://www.cumberlandcountypa.gov/DocumentCenter/View/51745/Rule-550-Settlement-of-Small-Estate-by-Petition-Checklist)
- [Social Security Administration: When someone dies](https://ssa.gov/personal-record/when-someone-dies)
- [IRS: Deceased taxpayers, filing the estate income tax return (Form 1041)](https://www.irs.gov/individuals/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](/tools/executor-checklist-new-york) · [Florida](/tools/executor-checklist-florida) · [California](/tools/executor-checklist-california) · [Texas](/tools/executor-checklist-texas) · [New Jersey](/notary/executor-checklist-new-jersey)

Related: [Small estate affidavit: signing and notary checks](/notary/guides/small-estate-affidavit-notary-checks) · [Probate documents that need a notary](/notary/guides/probate-and-estate-documents-that-need-notarization) · [Inherited IRA 10-year rule checker](/bookkeeping/inherited-ira-10-year-rule-checker)

For Pennsylvania executors

## Pennsylvania Executor Kit

Six fill-in documents and an Excel workbook: the first 30 days, the Register of Wills steps, an inheritance tax worksheet, a notices and claims log, an inventory and a distribution log.

[Get the kit ($25)](/toolkits/pa-executor-kit) [Free sample](/toolkits/pa-executor-kit#free-starter)14-day full refund

Part of: [Executor and estate paperwork by state](/notary/executor-guide-by-state)

## More free checklists and calculators

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