After a death in Pennsylvania, the estate either qualifies for the simplified procedure for estates under $50,00020 Pa.C.S. § 3102Verified Sep 8, 2026View source or goes through probate, where creditors have 12 months20 Pa.C.S. § 3532 (one year from first complete advertisement of the grant of letters — a risk-distribution protection period for the personal representative, not a nonclaim bar)Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Pennsylvania Department of Health - Division of Vital RecordsPennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $20Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source, and standard processing takes Approximately 3 weeks (online or mail)Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Pennsylvania death certificate guide carries the ordering details.
Pennsylvania sets an order for who controls the disposition of remains: surviving spouse, then adult children and other adult descendants, then parents20 Pa.C.S. § 305Verified Oct 17, 2026View source. The state allows you to name your own agent in advance20 Pa.C.S. § 305(a), (e)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Pennsylvania burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Pennsylvania allows estates with personal property of $50,00020 Pa.C.S. § 3102Verified Sep 8, 2026View source or less to use the Settlement of Small Estates on Petition20 Pa.C.S. § 3102Verified Sep 8, 2026View source, which avoids full probate administration. Pennsylvania's small estate shortcut is a court procedure: the court's own order authorizes collection. There is no affidavit to present to a bank. There is no statutory waiting period.
Pennsylvania uses Petition for Grant of Letters (RW-02)20 Pa.C.S. §§ 3155-3157 (persons entitled; nonresidents); § 901 (register’s jurisdiction)Verified Aug 24, 2026View source, filed with the Register of Wills of the county of the decedent’s domicile20 Pa.C.S. §§ 3155-3157 (persons entitled; nonresidents); § 901 (register’s jurisdiction)Verified Aug 24, 2026View source. The county Register of Wills issues Letters Testamentary or Letters of Administration after the court grants the petition. The Pennsylvania Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Pennsylvania typically settles in 6 months to 9 months, and an average estate in 9 months to 14 months. The creditor claim period of 12 months20 Pa.C.S. § 3532 (one year from first complete advertisement of the grant of letters — a risk-distribution protection period for the personal representative, not a nonclaim bar)Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Pennsylvania: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
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Affidavit of Death
In Pennsylvania, a surviving joint owner records the “Affidavit affecting the title to real estateAct of Nov. 5, 1981, P.L. 328, No. 118 (long title)Verified Oct 26, 2026View source”.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Petition for Probate and Letters
In Pennsylvania, the petition asks the Register of Wills of the county of the decedent’s domicile to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is available20 Pa.C.S. § 901 (register jurisdiction over probate and letters), § 3155 (register grants letters), § 908 (appeal from the register's decree to the Orphans' Court)Verified Sep 8, 2026View source.
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Notice to Creditors
In Pennsylvania, the notice to creditors is published for 320 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 12 months20 Pa.C.S. § 3532 (one year from first complete advertisement of the grant of letters — a risk-distribution protection period for the personal representative, not a nonclaim bar)Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In Pennsylvania, a person named as personal representative may renounce the right to servePa. O.C. Rule 10.1; Form RW-06 rev. 01.01.20Verified Sep 23, 2026View source before anyone is appointed.
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Affidavit of Heirship
In Pennsylvania, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areAct of Nov. 5, 1981, P.L. 328, No. 118, §§ 1-3; 20 Pa.C.S. § 3546; 75 Pa.C.S. § 1114Verified Sep 24, 2026View source; once recorded it is admissible as evidence of the facts stated.
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Estate Inventory
In Pennsylvania, the personal representative files the estate inventory within 270 days20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source of appointment.
Free tools for settling an estate in Pennsylvania: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In Pennsylvania, certified death certificates come from the Pennsylvania Department of Health - Division of Vital RecordsPennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $20Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source.
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Do I Need Probate?
In Pennsylvania, estates with personal property of $50,00020 Pa.C.S. § 3102Verified Sep 8, 2026View source or less qualify for the Settlement of Small Estates on Petition20 Pa.C.S. § 3102Verified Sep 8, 2026View source, a court procedure short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Pennsylvania, what the survivor records is the “Affidavit affecting the title to real estateAct of Nov. 5, 1981, P.L. 328, No. 118 (long title)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Pennsylvania requires a final state income tax return for the decedent alongside the federal Form 104072 P.S. § 7302Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Pennsylvania: the personal representative files the estate inventory within 270 days20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source of appointment; creditors have 12 months20 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
Pennsylvania levies an inheritance tax72 P.S. § 9116Verified Sep 15, 2026View source, paid by the beneficiary at a rate set by relationship, and no estate tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
In Pennsylvania, an inheritance is subject to a state inheritance tax72 P.S. § 9116Verified Sep 15, 2026View source at a rate set by the beneficiary's relationship; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
Pennsylvania Executor Checklist20 Pa.C.S. § 3101 (payments without administration: $10K wages, $20K deposits, $10K patient care, $11K life insurance), § 3102 (small estate petition — gross personal property $50K; raised from $25K by Act 35 of 2013, no CPI indexing), § 3121 (family exemption $3,500), § 3162 (advertisement once/week for 3 successive weeks in newspaper of general circulation + designated legal periodical), § 3171/§ 3174 (bond + exemptions), § 3301 (inventory deadline), § 3531 (post-administration small-estate settlement on petition $50K), § 3532 (creditor claims 1 yr from first complete advertisement), § 3537 (PR compensation "reasonable and just"; attorney fees by court review of reasonableness, In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968)), §§ 901, 908, 3155 (Register of Wills probates the will and grants letters; appeal to the Orphans' Court); 72 P.S. § 9116 (inheritance tax rates 0%/4.5%/12%/15%), 72 P.S. § 9136 (return due within 9 months), 72 P.S. § 9142 (5% discount if paid within 3 months), 72 P.S. § 9143 (delinquent 9 months after death); county Register of Wills fee schedules on individual county Register of Wills sites. Title 20 §§ 901, 3101, 3102, 3155, 3162, 3171, 3174, 3532 and 3537 re-fetched verbatim from legis.state.pa.us 2026-09-08; §§ 3121, 3301, 3531 and the 72 P.S. tax provisions carry their 2026-06-11 verificationVerified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Pennsylvania: State law sets the order of who controls disposition of remains. Order: Person designated by the decedent in a valid will (20 Pa.C.S. § 305(a)); then Person designated on a DD Form 93 executed later than the will, for a member of the armed forces (§ 305(a.1)); then Surviving spouse (§ 305(b)); then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Pennsylvania: Cremation has a 24-hour waiting period. Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by a local registrar or the State Registrar of Vital Statistics (35 P.S. § 450.504). The death certificate must be filed within 4 days. A separate section of the Vital Statistics Law allows four business days after the death (35 P.S. § 450.501). In every case the certificate is filed before the disposal permit issues.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Pennsylvania: Order from Pennsylvania Department of Health - Division of Vital Records. Fee: $20/copy ($20 additional). Available: online, mail, in-person. Processing: Approximately 3 weeks (online or mail).
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Pennsylvania: Small estate affidavit available for estates under $50,000. Informal (unsupervised) probate available.20 Pa.C.S. § 3101 (payments without administration: $10K wages, $20K deposits, $10K patient care, $11K life insurance), § 3102 (small estate petition — gross personal property $50K; raised from $25K by Act 35 of 2013, no CPI indexing), § 3121 (family exemption $3,500), § 3162 (advertisement once/week for 3 successive weeks in newspaper of general circulation + designated legal periodical), § 3171/§ 3174 (bond + exemptions), § 3301 (inventory deadline), § 3531 (post-administration small-estate settlement on petition $50K), § 3532 (creditor claims 1 yr from first complete advertisement), § 3537 (PR compensation "reasonable and just"; attorney fees by court review of reasonableness, In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968)), §§ 901, 908, 3155 (Register of Wills probates the will and grants letters; appeal to the Orphans' Court); 72 P.S. § 9116 (inheritance tax rates 0%/4.5%/12%/15%), 72 P.S. § 9136 (return due within 9 months), 72 P.S. § 9142 (5% discount if paid within 3 months), 72 P.S. § 9143 (delinquent 9 months after death); county Register of Wills fee schedules on individual county Register of Wills sites. Title 20 §§ 901, 3101, 3102, 3155, 3162, 3171, 3174, 3532 and 3537 re-fetched verbatim from legis.state.pa.us 2026-09-08; §§ 3121, 3301, 3531 and the 72 P.S. tax provisions carry their 2026-06-11 verificationVerified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Pennsylvania: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Pennsylvania's estate recovery program (Pennsylvania Department of Human Services, Estate Recovery Program) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Pennsylvania: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, annuities, POD bank accounts, TOD investment accounts (20 Pa.C.S. § 6111.2; 20 Pa.C.S. § 6111.1). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 21 years of the death20 Pa.C.S. § 3152 (When 21 years elapsed)Verified Aug 24, 2026View source
Pennsylvania: Statewide form: RW-02 (Petition for Grant of Letters). File with the Register of Wills of the county of the decedent’s domicile (a row office of the Court of Common Pleas; contested matters go to the Orphans’ Court Division). Counties may require additional local forms. Filing fees vary by estate value. Informal probate available. Typical duration: 9-24 months.20 Pa.C.S. §§ 3155-3157 (persons entitled; nonresidents); § 901 (register’s jurisdiction)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Pennsylvania: Letters Testamentary are issued by the The county Register of Wills, after admitting the will to probate (testate) or determining the order of priority (intestate) and administering the Oath of Personal Representative. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Original will and any codicils, presented to the Register of Wills of the county of the decedent’s last family or principal residence (20 Pa.C.S. §§ 3131, 3132); Original (raised-seal) death certificate, presented at the county Register of Wills — county intake practice, not a statutory, rule, or statewide-form requirement for a grant of letters; Completed RW-02 Petition for Grant of Letters (rev. 10/11/2011), including the Oath of Personal Representative on page 2; Oath of subscribing / non-subscribing witness(es) where the will is not self-proved (RW-03 Oath of Subscribing Witness(es) / RW-04 Oath of Non-subscribing Witness(es) / RW-05 Oath of Witness(es) to Will Executed by Mark) (20 Pa.C.S. §§ 3132, 3132.1); Renunciation (RW-06) from any person with equal or higher priority who declines to serve (20 Pa.C.S. § 3155); Estimated estate value (personal and real property) entered on the petition for fee/bond calculation; Bond unless excused (20 Pa.C.S. §§ 3171-3175); Notice of Estate Administration to beneficiaries and intestate heirs (RW-07) within 3 months of the grant of letters, and Certification of Notice (RW-08) within 10 days after giving that notice (Pa. O.C. Rule 10.5).20 Pa.C.S. §§ 3155-3157 (persons entitled; nonresidents); § 901 (register’s jurisdiction)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Pennsylvania: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (20 Pa.C.S. §§ 3171-3175 (bond; § 3174 when not required; § 3175 requiring or changing amount)).20 Pa.C.S. §§ 3171, 3174 (bond before letters except as § 3174 provides; a PA-resident PR named in the will or sole residuary legatee excused); § 3175 (bond may still be required)Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Pennsylvania: Attorney fees typically 1.9-3% of estate.In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968); In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989); Estate of Andrews, 2026 PA Super 168 (no statutory fee schedule)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Pennsylvania: Pennsylvania requires publication for 3 consecutive weeks. Typical cost: $220. The executor places the notice with the newspaper directly. Creditors have 12 months from first publication to file claims. Proof of publication must be filed with the court.20 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Pennsylvania: Pennsylvania has adopted digital asset access laws (2020). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.20 Pa.C.S. § 3901 et seq.Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Pennsylvania: Search Pennsylvania Treasury, Bureau of Unclaimed Property for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Pennsylvania: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, annuities, POD bank accounts, TOD investment accounts (20 Pa.C.S. § 6111.2; 20 Pa.C.S. § 6111.1). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 270 days after appointment as personal representative20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source
Pennsylvania: Inventory due within 270 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Pennsylvania: If the estate cannot pay every claim, payment order: Administration costs; then Family exemption; then Funeral and burial costs; medicines, medical, nursing and hospital services, medical-assistance services, and services by the decedent's employees within six months of death; then remaining claims in statutory order.20 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Pennsylvania: File PA-40 (Pennsylvania Personal Income Tax Return) for January 1 through date of death. Due April 15 following year of death. File PA-40 for income actually or constructively received from January 1 through the date of death (PA Personal Income Tax Guide — Estates, Trusts and Decedents: the decedent's "final return would include only income actually or constructively received through the date of death").72 P.S. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Pennsylvania: File PA-41 (Pennsylvania Fiduciary Income Tax Return) for estate/trust income. Required when An estate or trust must file if it "earned, received, or realized more than $33 of Pennsylvania-taxable income or records a loss in any class of income" (2025 PA-41 instructions, "Who Must File"); also required for a nonresident estate/trust with PA-source income, or with a PA resident beneficiary. Statutory basis: 72 P.S. §§ 7302, 7330 (tax imposed on every resident/nonresident estate or trust; return required of every taxpayer having income). Former § 7341 was deleted by amendment Oct. 18, 2006, P.L.1149, No.119 — do not cite it.. Due April 15 (calendar-year filer); 5.5-month extension via REV-276 (to September 30). Flat rate of 3.07% applies to fiduciary income. PA Schedule RK-1 issued to beneficiaries. PA taxes 8 classes of income; estates taxed the same as individuals (72 P.S. §§ 7302, 7330).72 P.S. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required; Pennsylvania REV-1500 (Pennsylvania Inheritance Tax Return — Resident Decedent) due 9 months after date of death (72 P.S. § 9136(d))72 P.S. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Sep 10, 2026
Pennsylvania: Also has INHERITANCE TAX on beneficiary distributions. File REV-1500 (Pennsylvania Inheritance Tax Return — Resident Decedent), due 9 months after date of death (72 P.S. § 9136(d)).72 P.S. § 9116Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Pennsylvania: Tax clearance IS REQUIRED before final distribution. PA does not issue an estate tax clearance certificate.72 P.S. §§ 7302, 7303, 7330, 9116 et seq., 9136, 9137, 9139, 9140, 9142, 9146, 9152, 9167, 9175Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Pennsylvania: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.20 Pa.C.S. § 3537 (compensation "reasonable and just"; no statutory percentage); In re Estate of Sonovick, 541 A.2d 374, 376 (Pa. Super. 1988); Estate of Andrews, 2026 PA Super 168Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
