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Luzerne County, PA Probate Information

Quick facts

CategoryCurrent rules
Where probate beginsThe Luzerne County Register of Wills, run within the county's Division of Judicial Services and Records: this is where the original will is filed, the Petition for Grant of Letters is presented, letters testamentary or of administration are issued, and the Pennsylvania inheritance-tax return (REV-1500) is filed
Who supervises administrationThe Luzerne County Orphans' Court Division of the Court of Common Pleas (11th Judicial District), which handles inventories, accounts, distributions, guardianships, adoptions, and disputes; the filing office is the Clerk of the Orphans' Court, in the same Division of Judicial Services and Records
Filing officeRegister of Wills / Clerk of the Orphans' Court, 153 North River Street, Wilkes-Barre, PA 18711 (mailing address 200 North River Street, Wilkes-Barre, PA 18711); a satellite office operates in Hazleton on Tuesday and Thursday
Phone(570) 825-1668 (main); appointments to open an estate (570) 825-1672 or (570) 825-1646; fee questions (570) 825-1555
Fax(570) 970-4580
HoursMonday to Friday, 9:00 a.m. to 4:30 p.m., with a 4:20 p.m. filing deadline; the Hazleton satellite office is open Tuesday and Thursday, 10:00 a.m. to 3:00 p.m. Closed weekends and county holidays
Filing feeRegister of Wills probate fees are set by Luzerne County and graduated by the gross value of the probate estate, starting at $50.00 for an estate not exceeding $10,000 and rising with estate value; on top of the graduated base fee the county collects, itemized separately, a statewide JCS/ATJ/CJEA fee of $41.25 and an automation fee of $10.00 on the initial estate filing (42 P.S. § 21022.1), plus a $25.00 inheritance-tax-return charge and $5.00 per short certificate (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026). See the fees section below, and confirm the current schedule with the office
Local formsPennsylvania uses one statewide Register of Wills and Orphans' Court form set (published on pacourts.us), including Form RW-02 (Petition for Grant of Letters) and Form RW-09 (Inventory). The small-estate petition (20 Pa.C.S. § 3102) is a county petition filed with the Orphans' Court division. Luzerne County has no separate numbered county form set
E-filingThe grant of letters is opened in person by appointment with the Register of Wills; no Register of Wills or Orphans' Court estate e-filing system was found for Luzerne County. Call (570) 825-1672 or (570) 825-1646 to schedule the appointment and confirm what to bring
Case searchThe statewide court case search is the UJS Portal at ujsportal.pacourts.us/CaseSearch (Register of Wills and Orphans' Court estate-record coverage varies by county). Luzerne County estate records from mid-1998 to the present are available through the county's Landex online records services (landex.com, paid), with free estate indexes from 1875 to 2004 on the county's IQS system; Orphans' Court records filed after January 6, 2018, other than marriage licenses, are not available remotely and must be viewed in the office
Remote appearanceOpening an estate requires appearing in person before the Register to take the oath; at the Hazleton annex, probates are conducted by video with the Wilkes-Barre staff and the paperwork is then filed at the annex. Hearing formats before the Orphans' Court Division are set by the court, so confirm any remote option before a scheduled date
Websitehttps://www.luzernecounty.org/614/Register-of-Wills

Before you begin — know the assets and liabilities

The first Luzerne County question is which path fits the estate, and then how the office wants you to open it. Pennsylvania probate begins at the Register of Wills, where the will is admitted and letters are granted; the Orphans' Court Division then supervises the administration. A qualifying small estate can instead be settled on a petition to the Orphans' Court division (20 Pa.C.S. § 3102), and some assets pass without any grant of letters at all (20 Pa.C.S. § 3101). The statewide thresholds and paths are covered on the Pennsylvania state page. A jointly owned Wyoming Valley home or a beneficiary-designated account often passes outside the estate, so the estate that actually goes through probate can be smaller than the family expects. Because Luzerne opens estates by in-person appointment, it is worth sorting the path out before you call.

Before you file, identify every bank, credit-union, brokerage, and retirement account, life-insurance policy, business interest, and parcel of Luzerne County real estate, along with every debt, and identify each heir by name. Only then can you pick the right path, calculate the correct county filing fee, and decide whether counsel is needed. Sunset's asset-discovery work, searching more than 2,300 financial institutions, exists for this step.

Which court handles jurisdiction

The Luzerne County Register of Wills and the Luzerne County Orphans' Court Division serve all of Luzerne County, in the Wyoming Valley of northeastern Pennsylvania. The county takes in Wilkes-Barre, the county seat, along with Hazleton, Nanticoke, Pittston, Kingston, Plymouth, Dallas, the Mountain Top and Back Mountain areas, Hanover Township, Wilkes-Barre Township, Plains Township, Exeter, West Pittston, Swoyersville, Edwardsville, Ashley, Freeland, and the county's many other boroughs and townships. Under Pennsylvania's venue rule in Title 20 of the Pennsylvania Consolidated Statutes (20 Pa.C.S.), letters are granted only by the register of the county where the decedent had a last family or principal residence (20 Pa.C.S. § 3151). A decedent who lived anywhere in Luzerne County has the estate opened here, regardless of which municipality within the county the person lived in.

Luzerne County is the 11th Judicial District, a single-county district, so the Orphans' Court judges who supervise administration are Court of Common Pleas judges of that district. The Register of Wills and the Clerk of the Orphans' Court are run together in the county's Division of Judicial Services and Records at 153 North River Street in Wilkes-Barre, so the grant of letters and the later administration filings are handled at the same courthouse-complex office. A satellite office in Hazleton accepts most filings on Tuesday and Thursday for the southern end of the county.

The jurisdiction process

  1. Confirm venue. Luzerne County is the right county when the decedent had a last family or principal residence here at death (20 Pa.C.S. § 3151). The estate is opened with the Luzerne County Register of Wills regardless of which municipality within the county the person lived in.
  2. Choose the path and the form. With a will, the named executor presents the original will and Form RW-02 (Petition for Grant of Letters) and the Register issues letters testamentary; with no will, an eligible person petitions on Form RW-02 and the Register issues letters of administration in the priority order set by 20 Pa.C.S. § 3155. A qualifying small estate can instead be settled on a petition to the Orphans' Court division (20 Pa.C.S. § 3102). The statewide paths and thresholds are on the Pennsylvania state page.
  3. Schedule the appointment and gather what the Register needs. Luzerne County opens estates by appointment: call (570) 825-1672 or (570) 825-1646. Bring the original will (if any), a certified death certificate, photo identification for the proposed personal representative, an estimate of the estate's gross value, the names and addresses of the heirs, and the completed Petition for Grant of Letters. For a will without a self-proving acknowledgment, two witnesses must identify the decedent's signature under oath; a person with priority who declines to serve signs a notarized Renunciation.
  4. File with the Register of Wills. Present the petition in person at 153 North River Street, Wilkes-Barre. Pennsylvania practice requires the personal representative to appear before the Register to be sworn, so the grant of letters is not a mail-in step. File by the 4:20 p.m. cutoff.
  5. Pay the county filing fee. Luzerne's Register of Wills probate fee is graduated by the gross value of the probate estate, starting at $50.00 for an estate not exceeding $10,000 and rising with estate value. On top of the graduated base fee the county collects, itemized separately, a statewide JCS/ATJ/CJEA fee of $41.25 and an automation fee of $10.00 on the initial estate filing (42 P.S. § 21022.1), a $25.00 inheritance-tax-return charge, and $5.00 for each short certificate, the certified proof of your authority that banks and transfer agents rely on (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026).
  6. Advertise the grant of letters. Immediately after letters are granted, advertise the grant once a week for three successive weeks in a newspaper of general circulation near the decedent's residence and in the Luzerne Legal Register, the county legal periodical published by the Wilkes-Barre Law and Library Association, requesting that creditors present claims (20 Pa.C.S. § 3162). Creditors generally have one year from the first complete advertisement to present claims (20 Pa.C.S. § 3532).
  7. File the Pennsylvania inheritance-tax return. File the REV-1500 (resident decedent) with the Register of Wills, which acts as the collection agent. Pennsylvania inheritance tax is keyed to the beneficiary's relationship to the decedent, becomes delinquent nine months after death, and a 5% discount is allowed on tax paid within three months of death. The rate detail is on the Pennsylvania state page.
  8. File the inventory. File a verified inventory of the estate's real and personal property with the Register on Form RW-09, due no later than the earlier of the account filing or the inheritance-tax return due date (20 Pa.C.S. § 3301); an interested party may demand it sooner.
  9. Administer and close. Collect the assets, pay valid claims and taxes, and account to the interested parties. Accounts, petitions for distribution, and any contested matter are filed with the Clerk of the Orphans' Court and heard by the Orphans' Court Division; a personal representative who distributes is protected from a claim not made known within one year after the first complete advertisement of the grant of letters (20 Pa.C.S. § 3532).

Forms and documents

Probate forms in Luzerne County

Pennsylvania uses one statewide Register of Wills and Orphans' Court form set, and Luzerne County files the same set as every other county; there is no separate numbered Luzerne County form set. The load-bearing filings are Form RW-02, the Petition for Grant of Letters, used with or without a will; Form RW-06, the Renunciation, where a person with priority declines to serve; and Form RW-09, the Inventory. Oaths of subscribing witnesses are used when a will is not self-proving. The Orphans' Court account and distribution filings use the statewide OC-series forms. These are published centrally on the Unified Judicial System forms hub at pacourts.us/forms/for-the-public/orphans-court-forms, and the county's own fee schedule directs filers to use the approved forms on pacourts.us.

The small-estate petition is different: settlement of a small estate under 20 Pa.C.S. § 3102 uses a county petition filed with the Orphans' Court division, not a numbered statewide RW form. In Luzerne County the completed forms are filed in person with the Register of Wills / Clerk of the Orphans' Court at 153 North River Street, Wilkes-Barre; opening an estate is done by appointment, so call (570) 825-1672 or (570) 825-1646 before you go, and confirm what the office needs at intake.

Fees

Pennsylvania sets probate filing fees per county, and Luzerne County publishes its own Register of Wills / Clerk of Orphans' Court fee schedule, graduated by the gross value of the probate estate. On top of the graduated base fee the county collects, itemized separately, a statewide JCS/ATJ/CJEA fee of $41.25 and an automation fee of $10.00 on the initial estate filing (42 P.S. § 21022.1); these are pre-paid at the time of probate and are not folded into the base fee. The figures below were read from the county's published schedule effective November 17, 2025; confirm the current schedule before you file, and note that probate fees are subject to final appraisement of the estate. Each figure carries its source.

ItemAmountNotes
Grant of letters, estate not exceeding $10,000$50.00The minimum graduated grant-of-letters fee, based on gross probate estate value (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Grant of letters, estate over $50,000 to $75,000$155.00An example mid-range tier; the fee rises in steps with gross probate estate value (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Grant of letters, estate over $200,000 to $500,000$500.00Higher tiers: $1,000.00 to $1,000,000, $2,000.00 to $2,000,000, then $200.00 for each additional $1,000,000 or part thereof (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
JCS/ATJ/CJEA fee (initial filing)$41.25A statewide fee imposed on the initial petition, itemized separately from the county base fee (42 P.S. § 21022.1; Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Automation fee (first filings)$10.00The county automation fee on the initial filing, itemized separately, not the generic statewide figure (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Short certificate (certified proof of the letters)$5.00 eachWhat banks and transfer agents rely on; order several (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Inheritance-tax return filing$25.00For filing the REV-1500 with the Register of Wills; a supplemental return is $5.00 (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Inventory (Form RW-09)$10.00 first pagePlus $3.00 for each additional page (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Probate of will only$20.00For filing and probating a will where no grant of letters is sought (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)
Petition to settle a small estate (20 Pa.C.S. § 3102)$50.00Plus the $41.25 JCS/ATJ/CJEA fee and the $10.00 automation fee (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026)

Local nuance

Luzerne County-specific considerations

Luzerne is a home-rule county without an elected Register of Wills. The Luzerne County Home Rule Charter, approved by voters in November 2010 and in effect since January 2, 2012, abolished the county's elected row offices; the elective office of Register of Wills, which also serves as Clerk of the Orphans' Court, was abolished at the end of the term of the Register elected in 2009 (Charter section 12.04). The functions are now run inside the county's Division of Judicial Services and Records, led by an appointed division head. The office still performs every Register of Wills task: admitting the will, granting letters, and taking the REV-1500. Because the office is administered rather than headed by an elected Register, this page refers to the office rather than the officeholder.

Opening an estate is by in-person appointment. Luzerne County opens estates by appointment, not on a walk-in basis. Call (570) 825-1672 or (570) 825-1646 to schedule, and plan to appear in person, because the executor or administrator must be sworn before the Register. Bring the original will (if any), a certified death certificate, photo identification, an estimate of the gross estate value, and the completed Petition for Grant of Letters. A person named as co-executor who declines to serve, or a person with equal priority who steps aside, signs a notarized Renunciation.

Both offices share the courthouse complex, with a Hazleton satellite. The Register of Wills and the Clerk of the Orphans' Court are the same Division of Judicial Services and Records office at 153 North River Street in Wilkes-Barre (mailing address 200 North River Street), so the grant of letters and the later administration filings are handled at one counter. A satellite office in Hazleton is open Tuesday and Thursday, 10:00 a.m. to 3:00 p.m., for the southern end of the county; it accepts every filing except adoptions and guardianships, probates there are conducted by video with the Wilkes-Barre staff with the paperwork then filed at the annex, and the annex does not take cash. The main office is open Monday to Friday, 9:00 a.m. to 4:30 p.m., with filings taken until 4:20 p.m.

Estate records are online through Landex; newer Orphans' Court records are not. Register of Wills and most Clerk of the Orphans' Court records filed from 2004 to the present can be viewed at the public terminals in the office or through the county's paid Landex online services, and all estates from mid-1998 to the present are available on Landex; estate indexes from 1875 to 2004 are searchable free on the county's IQS system. The exception is the court side: Orphans' Court records filed after January 6, 2018, other than marriage licenses, are not available remotely and must be viewed in the office, and guardianship records after that date are restricted to the interested parties. The statewide UJS Portal case search covers estates unevenly, so use the county's own systems or call the office to confirm a specific filing.

Estate notices run in the Luzerne Legal Register. The county legal periodical for the advertisement required under 20 Pa.C.S. § 3162 is the Luzerne Legal Register, published weekly by the Wilkes-Barre Law and Library Association. The grant of letters must be advertised once a week for three successive weeks in both a newspaper of general circulation near the decedent's residence and the Luzerne Legal Register.

Recent updates

DateChange
November 17, 2025A new Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule took effect, with the graduated grant-of-letters fee starting at $50.00 for an estate not exceeding $10,000 and the $41.25 JCS/ATJ/CJEA fee and $10.00 automation fee itemized separately (source: county fee schedule effective November 17, 2025, verified July 2026).

Page last reviewed: July 2026.

Scenarios

SituationLikely path in Luzerne CountyWhere Sunset helps
Surviving spouse, co-owned homeA Wyoming Valley home held by the spouses as tenants by the entirety, or jointly with right of survivorship, generally passes to the surviving spouse outside the estate; the survivor clears title with the county. Accounts and property in the decedent's sole name may still need a grant of letters, opened by appointment with the Luzerne County Register of Wills on Form RW-02, with letters testamentary if there is a will or letters of administration if there is not.Asset discovery to separate survivorship property from sole-name assets. Packet generation for the Form RW-02 petition and the supporting documents. A vetted Luzerne County probate attorney if the estate is contested or complex.
Out-of-state adult child, small estateIf the parent lived in Luzerne County and left a qualifying small estate, the child can settle it on a petition to the Orphans' Court division (20 Pa.C.S. § 3102) rather than a full grant of letters; some assets can pass without any letters at all (20 Pa.C.S. § 3101). A larger estate is opened with the Register of Wills on Form RW-02. Because Luzerne opens estates by in-person appointment and the personal representative must be sworn, an out-of-state child should call (570) 825-1672 to plan a single trip to Wilkes-Barre.Asset discovery to confirm the estate fits the small-estate path and holds no complicating real property. Packet generation for the small-estate petition or the Form RW-02 grant of letters. Attorney referral if the estate turns out to be larger or contested.
Parent settling a predeceased child's estate, home must be soldA grant of letters at the Luzerne County Register of Wills. Because there is no will, the parent petitions for letters of administration (Form RW-02), with priority set by 20 Pa.C.S. § 3155, then advertises the grant in the Luzerne Legal Register and a local newspaper (20 Pa.C.S. § 3162), files the inventory (Form RW-09), and settles the Pennsylvania inheritance tax. The administrator obtains authority to sell the child's Luzerne County real estate; a contested step is heard by the Orphans' Court Division.Asset discovery for the child's accounts and property. Packet generation for the administration petition, the inventory, and the sale papers. A vetted Luzerne County probate attorney to run the administration and any contested step.

Self-help resources

ResourceWhat it offers
Luzerne County Register of Wills / Clerk of the Orphans' Court (luzernecounty.org/614/Register-of-Wills)The Division of Judicial Services and Records pages: address, hours, the Opening an Estate checklist, the fee schedule, and contact numbers
Luzerne County fee schedule (luzernecounty.org/969/Fee-Schedule)The county's published Register of Wills / Clerk of Orphans' Court fee schedule, effective November 17, 2025, graduated by gross probate estate value
Unified Judicial System forms and self-help (pacourts.us/forms/for-the-public/orphans-court-forms and pacourts.us/learn)The statewide Register of Wills and Orphans' Court forms, including Form RW-02 and Form RW-09, and plain-language help with representing yourself
UJS Portal case search (ujsportal.pacourts.us/CaseSearch)The statewide court case search; Register of Wills and Orphans' Court estate-record coverage varies by county, and Luzerne estate records after January 6, 2018 are viewed in the office
Pennsylvania Department of Revenue, Inheritance Tax (pa.gov/agencies/revenue)The inheritance-tax rates, the REV-1500 return, the nine-month deadline, and the three-month early-payment discount
North Penn Legal Services, intake (877) 953-4250 (nplspa.org)Free civil legal help for income-eligible residents; NPLS serves 20 northeastern Pennsylvania counties, including Luzerne, from offices that include Pittston
Wilkes-Barre Law and Library Association Lawyer Referral Service, (570) 822-6712 (luzernecountybar.com)Referral to a Luzerne County attorney through the county bar association, which also publishes the Luzerne Legal Register
PALawHELP (palawhelp.org)Plain-language legal information and legal-aid routing statewide

When to hire an attorney

Pennsylvania does not require an attorney to open a probate estate, and many uncontested Luzerne County estates are handled with the statewide forms and the Register of Wills. Counsel makes sense when a will is contested or an appeal is taken from the Register to the Orphans' Court Division; when the estate is large, taxable, or holds a business interest or out-of-state property; when Luzerne County real estate must be sold and the terms are disputed; when the heirs are unknown or in conflict; or when a formal accounting or a dispute over the personal representative is filed. The Register of Wills and the Clerk of the Orphans' Court can explain procedure but cannot give legal advice. Sunset can connect families to a vetted Luzerne County probate attorney when the situation calls for counsel.

How Sunset helps

Find the accounts and assets. Sunset searches more than 2,300 financial institutions and public records to surface bank and credit-union accounts, retirement plans, brokerage holdings, life insurance, Luzerne County real estate, business interests, and unclaimed property, so you know the estate's value during estate settlement and can pick the right Pennsylvania path before you file.

Generate the probate packet. Sunset assembles the Luzerne County filing: the Petition for Grant of Letters (Form RW-02), the inventory (Form RW-09), and the supporting documents from Pennsylvania's statewide set, or the small-estate petition where the estate qualifies, ready to present at the appointment with the Register of Wills.

Find a local probate attorney. When an estate is contested, taxable, or otherwise calls for counsel, Sunset connects families to a vetted Luzerne County probate attorney to file and appear.

Sunset is free for families. Revenue comes from bank partners that pay Sunset while estate funds sit in an FDIC-insured estate account ($3M coverage).

Frequently asked questions

Where do I file probate in Luzerne County, Pennsylvania?

Probate begins with the Luzerne County Register of Wills, run within the county's Division of Judicial Services and Records at 153 North River Street, Wilkes-Barre, PA 18711 (mailing address 200 North River Street), main line (570) 825-1668. That is where the original will is filed, the Petition for Grant of Letters (Form RW-02) is presented, and letters are issued. The Clerk of the Orphans' Court, in the same office, handles the administration filings that follow.

Do I need an appointment to open an estate in Luzerne County?

Yes. Luzerne County opens estates by appointment, not on a walk-in basis. Call (570) 825-1672 or (570) 825-1646 to schedule, and plan to appear in person, because the executor or administrator must be sworn before the Register. Bring the original will (if any), a certified death certificate, photo identification, an estimate of the gross estate value, and the completed Petition for Grant of Letters.

Can I e-file a probate in Luzerne County?

No estate e-filing system was found for the Luzerne County Register of Wills or Clerk of the Orphans' Court. The grant of letters is opened in person by appointment, and the estate filings that follow are handled at the office. The statewide UJS Portal is a case search, not an estate e-filing system for this county.

How much does it cost to open a probate estate in Luzerne County?

Luzerne's Register of Wills probate fee is set by the county and graduated by the gross value of the probate estate, starting at $50.00 for an estate not exceeding $10,000 and rising with estate value. On top of the graduated base fee the county collects, itemized separately, a statewide JCS/ATJ/CJEA fee of $41.25 and an automation fee of $10.00 on the initial filing (42 P.S. § 21022.1), a $25.00 inheritance-tax-return charge, and $5.00 per short certificate (Luzerne County Register of Wills / Clerk of Orphans' Court fee schedule effective November 17, 2025, verified July 2026). Probate of a will only is $20.00. Confirm the current schedule with the office.

What are the Luzerne County Register of Wills hours?

The main office at 153 North River Street in Wilkes-Barre is open Monday to Friday, 9:00 a.m. to 4:30 p.m., with a 4:20 p.m. filing deadline, and is closed on weekends and county holidays. A satellite office in Hazleton is open Tuesday and Thursday, 10:00 a.m. to 3:00 p.m.

How do I look up a Luzerne County estate or probate record?

Luzerne County estate records from mid-1998 to the present are available through the county's paid Landex online services, and estate indexes from 1875 to 2004 are searchable free on the county's IQS system; records can also be viewed at the public terminals in the office. Orphans' Court records filed after January 6, 2018, other than marriage licenses, are not available remotely and must be viewed in the office. The statewide UJS Portal at ujsportal.pacourts.us/CaseSearch covers Register of Wills and Orphans' Court estate records unevenly, so use the county's own systems or contact the office to confirm a specific estate filing.

What forms do I use for a Luzerne County estate?

Pennsylvania's statewide Register of Wills and Orphans' Court forms, the same set used in every county. The core filings are Form RW-02 (Petition for Grant of Letters) and Form RW-09 (Inventory), published on pacourts.us/forms/for-the-public/orphans-court-forms. Luzerne County has no separate numbered county form set. The small-estate petition (20 Pa.C.S. § 3102) is a county petition filed with the Orphans' Court division.

Where do I advertise the grant of letters in Luzerne County?

Immediately after letters are granted, you advertise the grant once a week for three successive weeks in a newspaper of general circulation near the decedent's residence and in the Luzerne Legal Register, the county legal periodical published by the Wilkes-Barre Law and Library Association (20 Pa.C.S. § 3162). This starts the creditor period, which generally runs one year from the first complete advertisement (20 Pa.C.S. § 3532).

Does Luzerne County charge inheritance tax, and where do I file the return?

Pennsylvania has a state inheritance tax keyed to the beneficiary's relationship to the decedent, and it applies to Luzerne County estates. The REV-1500 resident return is filed with the Luzerne County Register of Wills, which acts as the collection agent. The tax becomes delinquent nine months after death, with a 5% discount for tax paid within three months. The rate detail is on the Pennsylvania state page.

How do I handle a small estate in Luzerne County?

A qualifying small estate can be settled on a petition to the Orphans' Court division under 20 Pa.C.S. § 3102 rather than a full grant of letters, and some assets can be released without any letters at all under 20 Pa.C.S. § 3101. In Luzerne County the small-estate petition is a county form filed with the Orphans' Court division, and the filing fee is $50.00 plus the statewide surcharges; the statewide thresholds are covered on the Pennsylvania state page.

Shaped by the families we've helped

Thank you to the thousands of families who have trusted Sunset to help settle their loved ones' estates. This page is shaped by the questions they actually asked and the obstacles they actually hit — and that hard-won experience is what keeps it accurate, current, and genuinely useful to the families who come next.

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