After a death in Pennsylvania

Small estates

Petition for small estate (20 Pa.C.S. 3102): the Orphans’ Court can distribute personal property worth $50,000 or less without full administration. Real estate is not counted and does not pass this way. Separately, 20 Pa.C.S. 3101 lets employers, banks and insurers pay certain small amounts straight to family, often used for funeral bills.

• Limit: $50,000 of personal property
• Source: the official source

Probate court

In Pennsylvania, estates are handled by the Register of Wills in each county (probate and letters); Orphans’ Court Division of the Court of Common Pleas (disputes, small estate petitions), usually in the county where the person lived.

Creditor claims: No short cutoff. After advertising the grant of letters, a personal representative who waits 1 year before distributing is protected from unknown claims (20 Pa.C.S. 3532).

Official court forms

Orphans’ Court Forms | Unified Judicial System of Pennsylvania

Official statewide Orphans’ Court and Register of Wills forms, such as the Petition for Grant of Letters and the estate Inventory.

Probate is handled by the Register of Wills in each county. There is no statewide small estate form. Counties have their own forms and fees, so call the county Register of Wills first.

Estate and inheritance tax

• State estate tax: No. Pennsylvania has no separate estate tax, but it has an inheritance tax.
• Inheritance tax: Yes. Charged on what each person inherits. Surviving spouse: 0%. Parent inheriting from a child age 21 or younger: 0%. Children, grandchildren and other lineal descendants, and parents or grandparents: 4.5%. Brothers and sisters: 12%. Everyone else (nieces, nephews, friends): 15%. Charities are exempt. Tax is due 9 months after death; paying within 3 months gets a 5% discount. Most life insurance is not taxed.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: No. Pennsylvania has no transfer on death deed for real estate. Families use joint ownership with survivorship or a revocable living trust.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: The will maker signs at the end. Witnesses are not required at signing, but two witnesses are needed to prove the will at probate unless a self-proving affidavit, signed by the will maker, two witnesses and a notary, is attached.

Handwritten wills: Pennsylvania does not require witnesses when the will is signed, so a handwritten will signed at the end is valid. At probate, two people must usually swear to the signature unless a self-proving affidavit is attached.

Power of attorney and health care directive

Financial power of attorney: 20 Pa.C.S. 5601: dated and signed by the principal, acknowledged before a notary, and witnessed by two adults who are not the agent. The principal must sign the required Notice at the front, and the agent must sign an acknowledgment before acting. Pennsylvania has not adopted the full Uniform Power of Attorney Act (a 2014 law borrowed parts of it) and has no statutory form.

Health care directive: Living will and health care power of attorney (20 Pa.C.S. Chapter 54), often combined into one advance directive. Signed and dated by you (or someone at your direction) and by two adult witnesses. Pennsylvania also uses POLST.

Death certificates

Certified copies come from the Pennsylvania Department of Health, Division of Vital Records. The funeral home can usually order them for you.

Certified copies go to close family (spouse, parents, siblings, children, grandparents, grandchildren, and step and half relatives), the legal representative of the estate, and others who can show a direct interest.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Pennsylvania inheritance tax applies even to small estates and to jointly owned accounts with anyone but a spouse. Pay within 3 months of death to get the 5% discount.