Pennsylvania Probate Information
Quick facts
| Category | Current rules |
|---|---|
| Courts | Pennsylvania splits probate between two county offices. The Register of Wills admits the will to probate and grants letters; it is where an estate begins. The Orphans' Court Division of the Court of Common Pleas supervises the administration that follows, and its filing office is the Clerk of the Orphans' Court. There is no separate probate court, and the two offices sit in the same county in every one of the 67 counties |
| Register of Wills | A separately elected county row officer, one per county, who admits the will, grants letters testamentary or letters of administration on petition (Form RW-02, Petition for Grant of Letters), and takes the inheritance tax return (REV-1500). Acting on probate and the grant of letters, the Register is a quasi-judicial officer under 20 Pa.C.S. |
| Orphans' Court Division | The Orphans' Court Division of the Court of Common Pleas supervises the administration: the inventory, accountings, distributions, disputes, will contests (appeals from the Register), guardianships, and trusts (20 Pa.C.S. § 711). The judge is a Court of Common Pleas judge sitting in the Orphans' Court Division; the filing office is the Clerk of the Orphans' Court |
| Judicial districts | Pennsylvania's Courts of Common Pleas are organized into 60 judicial districts covering the 67 counties, including 7 two-county districts. The district is an administrative overlay, not a filing unit: even in a two-county district, each county keeps its own Register of Wills and its own Clerk of the Orphans' Court, and you file in the decedent's county |
| Filing venue | The county where the decedent had a last family or principal residence, meaning the county of domicile at death (20 Pa.C.S. § 3151). If the decedent was not domiciled in Pennsylvania, the Register of any county where estate property is located may grant letters, the basis for ancillary administration |
| Philadelphia special case | Philadelphia is a consolidated city-county, and its elected Register of Wills is ex officio the Clerk of the Orphans' Court, one office and one elected officer at City Hall Room 180. Everywhere else the two offices are distinct, though in small rural counties they are often staffed by the same combined row office |
| Representative and authority | Personal representative is Pennsylvania's umbrella term, specified as executor (named in a will) or administrator (appointed where there is no will). The Register grants letters testamentary or letters of administration, and issues a short certificate, the certified proof of authority that banks and transfer agents rely on |
| Administration paths | Grant of letters testamentary or of administration (20 Pa.C.S. §§ 3151 to 3155), settlement of a small estate on petition (20 Pa.C.S. § 3102), dispositions independent of letters for certain assets (20 Pa.C.S. § 3101), and ancillary administration for a decedent domiciled outside Pennsylvania |
| Small estate | A small estate of a gross value not exceeding $50,000, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101 but including personalty claimed as the family exemption, may be settled on petition to the Orphans' Court Division rather than through a full grant of letters (20 Pa.C.S. § 3102) |
| Family exemption | The surviving spouse, or if none the same-household children, or if none the same-household parents, may retain or claim real or personal property up to $3,500 ahead of other distribution (20 Pa.C.S. § 3121) |
| Creditor claims | A personal representative who distributes estate property 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). The practical deadline runs from that first complete advertisement (20 Pa.C.S. § 3162), not from the date of death |
| Filing fee | There is no statewide probate filing-fee schedule. Register of Wills fees are set by each county and are graduated by the value of the estate, plus a statewide $41.25 JCS/ATJ/CJEA surcharge and a $14.75 automation fee (the county Register of Wills fee schedule under 42 P.S. § 21022.1, verified July 2026); confirm the current schedule with the county Register of Wills. The Clerk of the Orphans' Court publishes its own schedule under 42 P.S. § 21032.1 |
| State estate tax | None. Pennsylvania has no state estate tax |
| State inheritance tax | Yes. Pennsylvania imposes an inheritance tax keyed to the beneficiary's relationship to the decedent: 0% to a surviving spouse and to a parent from a child aged 21 or younger, 4.5% to direct descendants and lineal heirs, 12% to siblings, and 15% to other heirs, with charitable organizations, exempt institutions, and government entities exempt. The resident return is the REV-1500, filed with the county Register of Wills; tax is delinquent nine months after death, and a 5% discount is allowed on tax paid within three months (the Pennsylvania Department of Revenue inheritance-tax page at pa.gov/agencies/revenue, verified July 2026) |
| E-filing | There is no single statewide probate e-filing mandate; it is rolling out county by county for both offices. Orphans' Court e-filing runs through the Unified Judicial System web portal at ujsportal.pacourts.us, and guardianships through the Guardianship Tracking System; Register of Wills e-filing is separate and county-specific, and many counties remain paper or in person for the grant of letters. Confirm the county's status for both offices |
| Case search | The UJS Portal at ujsportal.pacourts.us/CaseSearch is the statewide court case search, but its coverage of Register of Wills and Orphans' Court estate records is limited and varies by county; many counties run their own online estate or records search instead |
Before you begin — know the assets and liabilities
Pennsylvania probate turns on questions the family should answer before opening a file: which of the two county offices a step belongs to, which path fits, and who inherits. Probate begins at the Register of Wills, which admits the will and grants letters, and administration is then supervised by the Orphans' Court Division of the Court of Common Pleas. The path depends on whether there is a will and on the size and makeup of the estate. Certain assets move without any grant of letters under Title 20 of the Pennsylvania Consolidated Statutes (20 Pa.C.S.) § 3101, and a small estate of $50,000 or less, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101, can be settled on petition to the Orphans' Court Division (20 Pa.C.S. § 3102), so confirming whether there is real estate, and how each asset is titled, often decides the whole approach. Property held jointly with right of survivorship, payable-on-death and transfer-on-death accounts, life insurance and retirement accounts with named beneficiaries, and trust property pass outside probate.
The tax question is a Pennsylvania distinctive. Pennsylvania has no state estate tax, but it does impose an inheritance tax keyed to the beneficiary's relationship to the decedent, reported on the REV-1500 return filed with the county Register of Wills and delinquent nine months after death. Before filing anything, identify every asset and debt and confirm how each asset is titled and valued, because the estate value sets the county Register of Wills fee tier (42 P.S. § 21022.1) and the presence of real estate shapes the path. Sunset's asset-discovery work, searching more than 2,300 financial institutions, exists for this step.
Which court handles probate
Pennsylvania probate runs through two county offices, and getting the split right is the single most important structural fact. The Register of Wills, a separately elected county row officer with one per county, admits the will to probate and grants letters, meaning letters testamentary to an executor named in a will or letters of administration to an administrator where there is no will. This is where estate administration begins, and it is where the original will is filed, the Petition for Grant of Letters is presented, and the inheritance tax return (REV-1500) is filed. The Orphans' Court Division of the Court of Common Pleas then supervises the administration that follows, meaning the inventory, accountings, distributions, disputes, will contests as appeals from the Register, guardianships, and trusts (20 Pa.C.S. § 711); its filing office is the Clerk of the Orphans' Court, and its judge is a Court of Common Pleas judge sitting in the Orphans' Court Division. There is no separate probate court. This knowledge base has a separate page for each of the 67 counties, because courthouse locations, hours, contacts, and e-filing status differ from county to county even though the statewide law does not.
Pennsylvania's Courts of Common Pleas are organized into 60 judicial districts covering the 67 counties, of which 7 are two-county districts. The judicial district is an administrative overlay, not a filing unit: even in a two-county district, each county keeps its own Register of Wills and its own Clerk of the Orphans' Court, and you always file in the decedent's county, never in the district. Philadelphia is the special case, a consolidated city-county where the elected Register of Wills is ex officio the Clerk of the Orphans' Court, one office and one elected officer at City Hall Room 180.
Venue is the county where the decedent had a last family or principal residence, that is, the county of domicile at death. Under 20 Pa.C.S. § 3151, letters on the estate of a decedent domiciled in the Commonwealth are granted only by the Register of the county where the decedent had a last family or principal residence. If the decedent was not domiciled in Pennsylvania, the Register of any county where estate property is located may grant letters, which is the basis for ancillary administration. In practice, file with the Register of Wills for the county where the decedent lived at death (20 Pa.C.S. § 3151).
The probate process
- Identify and value all assets and debts, and confirm how each asset is titled. Determine whether the estate holds real estate and who the heirs or beneficiaries are, because that decides which path fits, whether certain assets can move without letters (20 Pa.C.S. § 3101), and whether a small-estate petition is available (20 Pa.C.S. § 3102).
- Choose the path. A grant of letters (20 Pa.C.S. §§ 3151 to 3155) is the standard route, whether letters testamentary on a will or letters of administration where there is none. A small estate of $50,000 or less, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101, may instead be settled on petition to the Orphans' Court Division (20 Pa.C.S. § 3102). Some assets need no grant at all under 20 Pa.C.S. § 3101. A decedent domiciled outside Pennsylvania who owned property here proceeds by ancillary administration.
- Present the petition to the Register of Wills. File Form RW-02 (Petition for Grant of Letters) with the original will, if any, and a certified death certificate, in the county where the decedent was domiciled (20 Pa.C.S. § 3151). On a will the Register grants letters testamentary to the executor; with no will the Register grants letters of administration in the priority order set by 20 Pa.C.S. § 3155, and under 20 Pa.C.S. § 3155(c) letters generally are not issued to lower-priority persons until 30 days after death.
- Pay the filing fee. There is no statewide schedule: the county Register of Wills sets its own fee, graduated by the value of the estate, plus a statewide $41.25 JCS/ATJ/CJEA surcharge and a $14.75 automation fee (the county Register of Wills fee schedule under 42 P.S. § 21022.1, verified July 2026). A short certificate is a separate per-copy charge, commonly $5 to $10 on county Register of Wills fee schedules (verified July 2026); confirm the county's current amount before filing.
- Receive the letters and short certificates. The Register grants letters and issues short certificates, the certified proof of the personal representative's authority that banks and transfer agents rely on. Order enough short certificates for the institutions that hold estate assets.
- 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 county legal periodical designated for legal notices, requesting that creditors present claims (20 Pa.C.S. § 3162).
- File the inventory with the Register of Wills. File a verified inventory of all real and personal estate, except out-of-state real estate, on Form RW-09, due no later than the earlier of when the account is filed or the inheritance-tax-return due date (20 Pa.C.S. § 3301). Administration of the estate, including accountings and distributions, is supervised by the Orphans' Court Division through the Clerk of the Orphans' Court.
- Address family protections and creditors. Account for the family exemption of $3,500 for the surviving spouse or same-household children or parents (20 Pa.C.S. § 3121). A personal representative who distributes estate property 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).
- Handle the inheritance tax, then distribute and close. File the REV-1500 with the county Register of Wills; the tax is delinquent nine months after death, and a 5% discount is allowed on tax paid within three months of death. Then pay valid debts, account to the beneficiaries through the Orphans' Court Division where required, distribute the remaining assets, and close the estate.
Types of probate
Pennsylvania's administration paths are statewide, set by Title 20 of the Pennsylvania Consolidated Statutes (20 Pa.C.S.), and are the same in every county. Which one fits turns on whether there is a will, the size and makeup of the estate, whether the estate holds real estate, and whether the decedent was domiciled in Pennsylvania.
| Path | When used | Where it is handled | Statute |
|---|---|---|---|
| Grant of letters testamentary or of administration | The standard route. On a will, the Register grants letters testamentary to the executor; with no will, letters of administration to the administrator in the priority order of residuary beneficiaries, then surviving spouse, then those entitled under intestacy, then principal creditors, then other fit persons. Letters generally are not issued to lower-priority persons until 30 days after death (20 Pa.C.S. § 3155(c)). | Presented to the Register of Wills on Form RW-02; administration then supervised by the Orphans' Court Division | 20 Pa.C.S. §§ 3151 to 3155 |
| Settlement of a small estate on petition | Available where the decedent died domiciled in Pennsylvania owning property of a gross value not exceeding $50,000, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101 but including personalty claimed as the family exemption. The court may direct distribution whether or not letters have been issued or a will probated. | Petition filed with the Orphans' Court Division of the county of domicile, not the Register of Wills | 20 Pa.C.S. § 3102 |
| Dispositions independent of letters | Certain assets can be released without any grant of letters, each with a per-item cap: wages, salary, or employee benefits up to $10,000; a deposit account at a bank, credit union, or savings institution up to $20,000 on a receipted funeral bill or a funeral director's affidavit; a patient's care account up to $10,000; and life insurance payable to the estate up to $11,000. | Handled directly with the institution holding the asset; no court appointment is required. Payment goes to the surviving spouse, any child, the father or mother, or any sister or brother, with preference in that order (20 Pa.C.S. § 3101) | 20 Pa.C.S. § 3101 |
| Ancillary administration | Used when a decedent domiciled outside Pennsylvania owned property in Pennsylvania. The Register of a county where estate property is located may grant letters so a personal representative has authority over the Pennsylvania property. | Register of Wills of a Pennsylvania county where property is located | 20 Pa.C.S. § 3151 (nonresident venue) |
The $50,000 small-estate ceiling is current and was last set by Act 35 of 2013; it has not been raised since. The 20 Pa.C.S. § 3101 deposit-account cap of $20,000 is new, raised from $10,000 by Act 50 of 2025, effective January 2026. Where the estate holds real estate to transfer, or exceeds these routes, it proceeds by a full grant of letters (20 Pa.C.S. §§ 3151 to 3155).
Executor duties
Personal representative duties in Pennsylvania
Personal representative is Pennsylvania's umbrella term, specified as the executor when named in a will and the administrator when appointed where there is no will. The Register of Wills grants letters testamentary or letters of administration and issues short certificates, the personal representative's proof of authority to access accounts and act for the estate. Administration is then supervised by the Orphans' Court Division of the Court of Common Pleas through the Clerk of the Orphans' Court.
| Duty | Source | Timing |
|---|---|---|
| Present the Petition for Grant of Letters (Form RW-02) to the Register of Wills and qualify | 20 Pa.C.S. §§ 3151 to 3155 | At the opening of administration |
| Receive letters and order short certificates, the proof of authority | 20 Pa.C.S. § 3155 | On the grant of letters |
| Advertise the grant of letters once a week for three successive weeks in a newspaper and the county legal journal | 20 Pa.C.S. § 3162 | Immediately after letters are granted |
| File the verified inventory (Form RW-09) with the Register of Wills | 20 Pa.C.S. § 3301 | No later than the earlier of when the account is filed or the inheritance-tax-return due date |
| Set aside the family exemption of $3,500 for the surviving spouse or same-household children or parents | 20 Pa.C.S. § 3121 | During administration, ahead of other distribution |
| Observe the creditor protection window before distributing | 20 Pa.C.S. § 3532 | Protection attaches one year after the first complete advertisement of the grant of letters |
| File the REV-1500 inheritance tax return, then account, distribute, and close | the Pennsylvania Department of Revenue inheritance-tax page at pa.gov/agencies/revenue, verified July 2026 | Filed with the county Register of Wills; tax delinquent nine months after death, 5% discount within three months |
Forms and documents
Probate forms in Pennsylvania
Pennsylvania has a statewide Register of Wills and Orphans' Court form set, published centrally on pacourts.us at pacourts.us/forms/for-the-public/orphans-court-forms and used in every county. A county does not publish its own competing petition for the grant of letters. The small-estate petition is the exception: it uses a county form under Pa. O.C. Rule 5.50, not a numbered statewide RW form.
Where a form number below is not printed, the form is named by its function, and its current name or number should be confirmed on the pacourts.us Orphans' Court forms page before it is relied on.
| Form | What it is | When used |
|---|---|---|
| Form RW-02 | Petition for Grant of Letters | Presented to the Register of Wills to admit the will and grant letters testamentary, or to grant letters of administration where there is no will (20 Pa.C.S. §§ 3151 to 3155) |
| Form RW-06 | Renunciation | Filed by a person entitled to letters who declines to serve, so letters may be granted to another (20 Pa.C.S. § 3155) |
| Form RW-09 | Inventory | The verified inventory of all real and personal estate, except out-of-state real estate, filed with the Register of Wills (20 Pa.C.S. § 3301) |
| Forms OC-01 through OC-07 | The Orphans' Court account and administration forms | Filed with the Clerk of the Orphans' Court for adjudication, accountings, notices of claim, guardianships, and related matters (20 Pa.C.S. § 711) |
| County small-estate petition | The petition to settle a small estate under Pa. O.C. Rule 5.50 | Filed with the Orphans' Court Division for an estate of $50,000 or less (20 Pa.C.S. § 3102); confirm the current county form |
Fees
Pennsylvania has no statewide probate filing-fee schedule, the opposite of states with a single statutory scale. Each county's Register of Wills publishes its own fee schedule, typically graduated by the value of the estate, under 42 P.S. § 21022.1, and the Clerk of the Orphans' Court publishes its own schedule under 42 P.S. § 21032.1. On top of the county's base fee, the initial estate filing carries statewide surcharges.
| Item | Amount |
|---|---|
| Register of Wills grant-of-letters fee | Set by each county and graduated by the value of the estate (42 P.S. § 21022.1); confirm the current schedule with the county Register of Wills |
| JCS/ATJ/CJEA surcharge | $41.25, a statewide surcharge added to the initial estate filing (verified July 2026 against county Register of Wills schedules; each county lists it on its own schedule) |
| Automation fee | $14.75, added to the initial estate filing (verified July 2026 against county Register of Wills schedules) |
| Short certificate | A separate per-copy charge, commonly $5 to $10 on county Register of Wills fee schedules (verified July 2026); confirm the county's current amount |
| Orphans' Court Division filing fees | Set by each county under 42 P.S. § 21032.1; confirm with the Clerk of the Orphans' Court |
Because fees are set per county, confirm the county Register of Wills fee schedule before relying on any dollar figure. The $41.25 JCS/ATJ/CJEA surcharge and the $14.75 automation fee are the current amounts corroborated from multiple county schedules, but each county lists them on its own schedule, so confirm the exact amounts on the county Register of Wills fee schedule.
Timeline
- Lower-priority letters: where there is no will, letters of administration generally are not granted to lower-priority persons until 30 days after death (20 Pa.C.S. § 3155(c)).
- Advertisement of the grant of letters: immediately after letters are granted, the personal representative advertises the grant once a week for three successive weeks in a newspaper and in the county legal journal (20 Pa.C.S. § 3162).
- Inventory: the verified inventory (Form RW-09) is due no later than the earlier of when the account is filed or the inheritance-tax-return due date (20 Pa.C.S. § 3301).
- Inheritance tax: the inheritance tax, reported on the REV-1500, is delinquent nine months after the date of death, and a 5% discount is allowed on tax paid within three months of death (Pennsylvania Department of Revenue).
- Creditor protection: a personal representative who distributes estate property 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).
State-specific considerations
California uses statewide Judicial Council forms (the DE-series). The same forms apply in all 58 counties, although counties may add local cover sheets. Los Angeles requires LASC PRO 010.
Two offices, one estate. Pennsylvania splits probate between the Register of Wills, which admits the will and grants letters, and the Orphans' Court Division of the Court of Common Pleas, which supervises the administration that follows through the Clerk of the Orphans' Court. Estate administration begins at the Register of Wills. Knowing which office a step belongs to is the key to Pennsylvania probate.
You file in the county, not the district. The 67 counties are organized into 60 judicial districts, of which 7 are two-county districts, but the district is an administrative overlay. Each county keeps its own Register of Wills and its own Clerk of the Orphans' Court, and you file in the county where the decedent was domiciled at death (20 Pa.C.S. § 3151).
Philadelphia is the special case. Philadelphia is a consolidated city-county whose elected Register of Wills is ex officio the Clerk of the Orphans' Court, one office and one elected officer at City Hall Room 180. Everywhere else the two offices are distinct, though in small rural counties they are often staffed by the same combined row office.
Grant of letters and priority. The personal representative petitions the Register of Wills on Form RW-02. On a will the Register grants letters testamentary; with no will, letters of administration follow the priority order of 20 Pa.C.S. § 3155, and lower-priority persons generally wait until 30 days after death (20 Pa.C.S. § 3155(c)). A short certificate is the certified proof of authority that banks rely on.
Small estates and dispositions without letters. A small estate of $50,000 or less, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101 but including personalty claimed as the family exemption, may be settled on petition to the Orphans' Court Division (20 Pa.C.S. § 3102). Separately, certain assets move without any grant of letters: wages up to $10,000, a deposit account up to $20,000, a patient's care account up to $10,000, and life insurance payable to the estate up to $11,000 (20 Pa.C.S. § 3101).
Family exemption. The surviving spouse, or if none the same-household children, or if none the same-household parents, may retain or claim real or personal property up to $3,500 ahead of other distribution (20 Pa.C.S. § 3121).
Advertising and creditor claims. Immediately after letters are granted, the personal representative advertises the grant once a week for three successive weeks in a newspaper and the county legal journal (20 Pa.C.S. § 3162). A personal representative who distributes is protected from a claim not made known within one year after that first complete advertisement (20 Pa.C.S. § 3532), an advertisement-based deadline rather than a fixed period from death.
Fees are set per county. There is no statewide probate filing-fee schedule. Each county Register of Wills sets its own fee, graduated by the value of the estate, under 42 P.S. § 21022.1, plus a statewide $41.25 JCS/ATJ/CJEA surcharge and a $14.75 automation fee, and the Clerk of the Orphans' Court sets its own schedule under 42 P.S. § 21032.1. Confirm the county's schedule before relying on any figure.
No estate tax, but an inheritance tax. Pennsylvania has no state estate tax. It does impose an inheritance tax keyed to the beneficiary's relationship to the decedent: 0% to a surviving spouse and to a parent from a child aged 21 or younger, 4.5% to direct descendants and lineal heirs, 12% to siblings, and 15% to other heirs, with charitable organizations, exempt institutions, and government entities exempt. The resident return is the REV-1500, filed with the county Register of Wills; tax is delinquent nine months after death, and a 5% discount is allowed on tax paid within three months (source: the Pennsylvania Department of Revenue inheritance-tax page at pa.gov/agencies/revenue, verified July 2026).
Federal estate tax. The separate federal estate tax applies only above the federal exemption, which is $15 million per individual for deaths in 2026 under the One Big Beautiful Bill Act (signed July 4, 2025, and indexed annually).
E-filing and case search. There is no single statewide probate e-filing mandate; it is rolling out county by county. Orphans' Court e-filing runs through the Unified Judicial System web portal at ujsportal.pacourts.us, and guardianships through the Guardianship Tracking System, typically after obtaining an access code from the county Clerk of the Orphans' Court; Register of Wills e-filing is separate and county-specific. The UJS Portal case search at ujsportal.pacourts.us/CaseSearch is statewide, but its coverage of Register of Wills and Orphans' Court estate records is limited and varies by county.
Small-estate alternatives
Pennsylvania has two simplified routes for smaller estates, both statewide under Title 20.
| Path | How it qualifies | How it is handled |
|---|---|---|
| Settlement of a small estate on petition (20 Pa.C.S. § 3102) | The decedent died domiciled in Pennsylvania owning property of a gross value not exceeding $50,000, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101 but including personalty claimed as the family exemption | A petition is filed with the Orphans' Court Division of the county of domicile, which may direct distribution whether or not letters have been issued or a will probated; the petition uses a county form under Pa. O.C. Rule 5.50 |
| Dispositions independent of letters (20 Pa.C.S. § 3101) | Certain assets, each with a per-item cap: wages, salary, or employee benefits up to $10,000; a deposit account up to $20,000 on a receipted funeral bill or a funeral director's affidavit; a patient's care account up to $10,000; and life insurance payable to the estate up to $11,000 | Handled directly with the institution holding the asset; no court appointment or grant of letters is required. Payment goes to the surviving spouse, any child, the father or mother, or any sister or brother, with preference in that order (20 Pa.C.S. § 3101) |
The $50,000 ceiling (20 Pa.C.S. § 3102) was last set by Act 35 of 2013 and has not been raised since. The 20 Pa.C.S. § 3101 deposit-account cap of $20,000 is new, raised from $10,000 by Act 50 of 2025, effective January 2026. Estates that hold real estate to transfer, or that exceed these routes, proceed by a full grant of letters (20 Pa.C.S. §§ 3151 to 3155).
Recent updates
| Date | Change | Source |
|---|---|---|
| January 2026 | The disposition-without-letters cap for a deposit account at a bank, credit union, or savings institution rose from $10,000 to $20,000 under 20 Pa.C.S. § 3101(b), raised by Act 50 of 2025 and effective in January 2026, on presentation of a receipted funeral bill or a funeral director's affidavit. The other 20 Pa.C.S. § 3101 caps are unchanged: wages $10,000, patient's care account $10,000, and life insurance payable to the estate $11,000. | Act 50 of 2025; 20 Pa.C.S. § 3101 |
| 2026 (federal) | The federal estate tax exemption is $15 million per individual for deaths in 2026 under the One Big Beautiful Bill Act (signed July 4, 2025), indexed annually. This is separate from the Pennsylvania inheritance tax, which has no comparable exemption. | One Big Beautiful Bill Act (2025) |
Page last reviewed: July 2026.
Scenarios
| Situation | Likely path in Pennsylvania | Where Sunset helps |
|---|---|---|
| Surviving spouse, co-owned home | A home held jointly with right of survivorship passes to the surviving spouse outside probate, and payable-on-death and beneficiary-designated accounts do the same. Solely held accounts may still need administration: if the estate is $50,000 or less, exclusive of real estate and 20 Pa.C.S. § 3101 property, it may be settled on petition to the Orphans' Court Division (20 Pa.C.S. § 3102); otherwise the spouse petitions the Register of Wills for a grant of letters. The family exemption of $3,500 is set aside for the spouse (20 Pa.C.S. § 3121), and inheritance tax to a surviving spouse is at 0%. | Asset discovery to confirm what is held jointly versus solely. Packet generation for the grant of letters or the small-estate petition. Title guidance for the home. |
| Out-of-state adult child, small estate | If the parent left property of $50,000 or less, exclusive of real estate and 20 Pa.C.S. § 3101 property, the child can often settle it on petition to the Orphans' Court Division of the county where the parent was domiciled (20 Pa.C.S. § 3102), and some assets may move without any grant of letters (20 Pa.C.S. § 3101). A larger estate, or one with real estate to transfer, uses a grant of letters presented to the Register of Wills. Inheritance tax to a child is at 4.5%. | Asset discovery to confirm the estate fits the $50,000 small-estate ceiling and to locate 20 Pa.C.S. § 3101 assets. Packet generation for the small-estate petition or the grant of letters. Coordination when a filing or local counsel is needed. |
| Parent settling a predeceased child's estate, home must be sold | Because the estate holds real estate that must be sold, the small-estate petition and the dispositions without letters are unavailable for the house. The parent petitions the Register of Wills for a grant of letters (20 Pa.C.S. §§ 3151 to 3155), receives letters and short certificates, advertises the grant (20 Pa.C.S. § 3162), files the inventory (Form RW-09), and sells the home during administration supervised by the Orphans' Court Division. Inheritance tax to a parent from a child aged 21 or younger is 0%, and otherwise 4.5%. | Asset discovery for the child's accounts and policies. Packet generation for the grant of letters. Referral to a vetted Pennsylvania probate attorney when a sale or an accounting is involved. |
Self-help resources
| Resource | What it offers |
|---|---|
| The county Register of Wills and Clerk of the Orphans' Court pages | Hours, directions, mailing address, forms, and the fee schedule for the county where the decedent was domiciled; the authoritative pages for that county's two offices |
| Unified Judicial System of Pennsylvania, Learn (pacourts.us/learn) | Plain-language self-help and representing-yourself information on Pennsylvania courts, including estate matters |
| Orphans' Court and Register of Wills forms (pacourts.us/forms/for-the-public/orphans-court-forms) | The statewide RW and OC form set, including Form RW-02 (Petition for Grant of Letters), Form RW-06 (Renunciation), and Form RW-09 (Inventory) |
| 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 many counties run their own online records search |
| Pennsylvania Department of Revenue, Inheritance Tax (pa.gov/agencies/revenue) | The inheritance-tax rates, the REV-1500 resident return and the REV-1737-A nonresident return, the nine-month delinquency date, and the three-month discount |
| PALawHELP (palawhelp.org) | Plain-language legal help and legal-aid routing statewide; confirm the organization whose service area covers the county |
| County or Pennsylvania Bar Association Lawyer Referral Service | Attorney referrals; the Pennsylvania Bar Association runs a statewide service, and several counties run their own. Confirm the current service before relying on it |
When to hire an attorney
A Pennsylvania attorney is advisable when the estate is or may become contested, such as a will contest or an appeal from the Register of Wills to the Orphans' Court Division; when the will is missing or defective; when the estate is insolvent; when real estate must be sold and title questions arise; when the inheritance tax return raises valuation or apportionment questions; or when a complex asset such as a business interest is involved. For an uncontested estate that qualifies for settlement on petition (20 Pa.C.S. § 3102), or for a straightforward grant of letters, many Pennsylvania families complete the process without an attorney. Sunset can connect families to a vetted Pennsylvania probate attorney when the situation requires counsel.
How Sunset helps in Pennsylvania
Find the accounts and assets. Sunset searches more than 2,300 financial institutions and Pennsylvania public records to surface bank and credit-union accounts, retirement plans, brokerage holdings, life insurance, Pennsylvania real estate, vehicles, business interests, and unclaimed property, and flags how each asset is titled so the family can tell during estate settlement what passes outside probate, whether the estate fits the $50,000 small-estate ceiling (20 Pa.C.S. § 3102), whether any asset moves without letters (20 Pa.C.S. § 3101), and how the inheritance tax applies by relationship.
Generate the estate settlement probate packet. Sunset assembles the packet for the path that fits, whether the county small-estate petition for settlement under 20 Pa.C.S. § 3102 or the Petition for Grant of Letters (Form RW-02), ready to present to the Register of Wills in the county where the decedent was domiciled, with the inventory (Form RW-09) and the advertisement of the grant of letters (20 Pa.C.S. § 3162) tracked through administration.
Find a local probate attorney. When the situation calls for counsel, such as a contested estate, an appeal from the Register of Wills, an insolvent estate, or a real-estate sale with title questions, Sunset connects families to a vetted Pennsylvania probate attorney serving the relevant county.
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
Which court handles probate in Pennsylvania?
Two county offices. Probate begins at the Register of Wills, an elected county officer who admits the will and grants letters testamentary or letters of administration. The administration that follows is supervised by the Orphans' Court Division of the Court of Common Pleas, whose filing office is the Clerk of the Orphans' Court. You file in the county where the decedent was domiciled at death (20 Pa.C.S. § 3151).
How much does probate cost in Pennsylvania?
There is no statewide filing-fee schedule. Each county Register of Wills sets its own fee, graduated by the value of the estate, plus a statewide $41.25 JCS/ATJ/CJEA surcharge and a $14.75 automation fee (the county Register of Wills fee schedule under 42 P.S. § 21022.1, verified July 2026). A short certificate is a separate per-copy charge, commonly $5 to $10 on county Register of Wills fee schedules (verified July 2026); confirm the county's current amount before filing.
What is the small-estate limit in Pennsylvania?
A small estate of a gross value not exceeding $50,000, exclusive of real estate and of property payable under 20 Pa.C.S. § 3101 but including personalty claimed as the family exemption, may be settled on petition to the Orphans' Court Division of the county of domicile (20 Pa.C.S. § 3102). Separately, certain assets move without any grant of letters under 20 Pa.C.S. § 3101, including a deposit account up to $20,000 and wages up to $10,000.
Does Pennsylvania have an estate tax or an inheritance tax?
Pennsylvania has no state estate tax, but it does have an inheritance tax keyed to the beneficiary's relationship to the decedent: 0% to a surviving spouse and to a parent from a child aged 21 or younger, 4.5% to direct descendants and lineal heirs, 12% to siblings, and 15% to other heirs, with charitable organizations, exempt institutions, and government entities exempt. The REV-1500 is filed with the county Register of Wills; tax is delinquent nine months after death, and a 5% discount applies to tax paid within three months (the Pennsylvania Department of Revenue inheritance-tax page at pa.gov/agencies/revenue, verified July 2026). The separate federal estate tax applies only above the federal exemption, $15 million per individual for deaths in 2026.
What is the difference between the Register of Wills and the Orphans' Court in Pennsylvania?
The Register of Wills is where an estate begins: it admits the will, grants letters, and takes the inheritance tax return (REV-1500). The Orphans' Court Division of the Court of Common Pleas supervises the administration that follows, including the inventory, accountings, distributions, disputes, and appeals from the Register; its filing office is the Clerk of the Orphans' Court. Both offices sit in the same county.
Where do I file if the county is in a two-county judicial district?
In the decedent's county, not the district. Pennsylvania's 67 counties are organized into 60 judicial districts, 7 of which are two-county districts, but the district is an administrative overlay. Each county keeps its own Register of Wills and its own Clerk of the Orphans' Court, and you file in the county where the decedent was domiciled at death (20 Pa.C.S. § 3151).
What is a short certificate in Pennsylvania?
A short certificate is the Register of Wills' certified proof of the personal representative's authority, the document banks and transfer agents rely on to release estate assets. The Register issues short certificates on the grant of letters, for a separate per-copy charge, commonly $5 to $10 on county Register of Wills fee schedules (verified July 2026). Order enough for the institutions that hold estate assets.
Do I have to e-file probate in Pennsylvania?
It depends on the county. There is no single statewide probate e-filing mandate, and rollout is county by county for both offices. Orphans' Court e-filing runs through the Unified Judicial System web portal at ujsportal.pacourts.us, usually after obtaining an access code from the county Clerk of the Orphans' Court; Register of Wills e-filing is separate and county-specific, and many counties remain paper or in person for the grant of letters. Confirm the county's status for both offices.
How do I look up a probate case in Pennsylvania?
The UJS Portal case search at ujsportal.pacourts.us/CaseSearch is the statewide court case search, but its coverage of Register of Wills and Orphans' Court estate records is limited and varies by county. Many counties run their own online estate or records search, so check the county Register of Wills or Clerk of the Orphans' Court page as well.
How long do creditors have to file a claim in Pennsylvania?
The deadline runs from the advertisement, not the date of death. Immediately after letters are granted, the personal representative advertises the grant once a week for three successive weeks in a newspaper and the county legal journal (20 Pa.C.S. § 3162). A personal representative who distributes estate property is then 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).
Where do I get Pennsylvania probate forms?
Pennsylvania uses a statewide Register of Wills and Orphans' Court form set published on pacourts.us at pacourts.us/forms/for-the-public/orphans-court-forms, including Form RW-02 (Petition for Grant of Letters), Form RW-06 (Renunciation), and Form RW-09 (Inventory). The small-estate petition is the exception: it uses a county form under Pa. O.C. Rule 5.50.
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.