Pennsylvania Probate Timeline
Key deadlines: 3-month Inventory, 9-month REV-1500 inheritance tax (5% discount: 3 months), 1-year creditor period from first publication — all running from appointment or death date
⚠️ Three Critical Early Deadlines in Pennsylvania
Pennsylvania has three critical early deadlines: (1) 3 months from death — pay inheritance tax (REV-1500) for the 5% discount; (2) 3 months from appointment — file Inventory with Register of Wills; (3) 1 year from first publication — creditor period expires; no distributions until then. All three can be running simultaneously. Calendar all three on day one.
Pennsylvania has three critical early deadlines: (1) 3 months from death — pay inheritance tax (REV-1500) for the 5% discount; (2) 3 months from appointment — file Inventory with Register of Wills; (3) 1 year from first publication — creditor period expires; no distributions until then. All three can be running simultaneously. Calendar all three on day one.
Pennsylvania Probate: Master Deadline Table
| Deadline | Trigger | Measured From | Statute |
|---|---|---|---|
| File petition for probate | No statutory deadline — promptly after death | Date of death | 20 Pa. C.S. |
| Pay inheritance tax (REV-1500) for 5% discount | 3 months from death | Date of death | 72 P.S. § 9144 |
| Publish Notice to Creditors | As soon as possible after qualifying | Appointment date | 20 Pa. C.S. § 3384 |
| File Inventory | 3 months from appointment | Appointment date | 20 Pa. C.S. § 3301 |
| File REV-1500 (inheritance tax return) | 9 months from death | Date of death | 72 P.S. § 9144 |
| File PA-40 (deceased's final income tax) | April 15 | End of tax year | 72 P.S. |
| File PA-41 (estate fiduciary income) | April 15 (if estate earns income) | End of estate tax year | 72 P.S. |
| File federal Form 1040 (deceased's final) | April 15 | End of tax year | IRC § 6075 |
| File federal Form 1041 (estate income > $600) | April 15 | End of estate tax year | IRC § 6072 |
| Creditor period expires | 1 year from first publication | First publication date | 20 Pa. C.S. § 3384 |
| Evaluate and pay creditor claims | After 1-year creditor period expires | First publication date + 12 months | 20 Pa. C.S. § 3392 |
| Final distributions to heirs | After creditor period expires and taxes paid | Varies | 20 Pa. C.S. |
| File final Account and close | When estate ready to close | After distributions | 20 Pa. C.S. |
Month-by-Month Calendar
Week 1–2
Immediately After Death
- Secure estate assets — home, vehicles, financial accounts
- Order 8–10 certified death certificates from PA Vital Records (health.pa.gov)
- Locate the original will
- Identify all heirs and beneficiaries with addresses
- Notify Social Security Administration; return any payment received after death
- Pay urgent bills — mortgage, insurance, utilities
- Cancel subscriptions and recurring charges
- Begin calculating inheritance tax immediately — 3-month discount deadline starts today
Week 2–4
Qualify with Register of Wills
- File petition with Register of Wills in county of domicile (67 counties in PA)
- Submit original will and certified death certificate
- Take oath; receive Letters Testamentary or Letters of Administration
- Request 8+ certified copies of Letters
- Note appointment date — Inventory due in 3 months
- Apply for estate EIN at irs.gov
- Open estate bank account
- Publish Notice to Creditors in county newspaper
- Mail direct written notice to all known creditors
- Note first publication date — 1-year creditor period expires on this date + 12 months
Month 1–3
Inventory, Inheritance Tax, and Asset Valuation
- Collect and value all probate assets
- Obtain appraisals for real estate and high-value personal property
- Prepare Inventory listing all probate assets with FMV at date of death
- File Inventory with Register of Wills — DUE by appointment date + 3 months (20 Pa. C.S. § 3301)
- Send copy of Inventory to all interested persons
- MONTH 3 FROM DEATH: Pay inheritance tax (REV-1500) for 5% discount
- File REV-1500 with Register of Wills if tax is being paid within 3 months
Month 4–9
During the Creditor Period — Ongoing Administration
- Receive and evaluate creditor claims as they arrive
- Do NOT make final distributions to heirs during this period
- Continue paying ongoing estate expenses (mortgage, insurance, property taxes)
- If inheritance tax was not paid by Month 3, file REV-1500 and pay by Month 9
- Prepare deceased's final Pennsylvania Form PA-40 and federal Form 1040 for April 15
- Prepare Pennsylvania Form PA-41 and federal Form 1041 if estate earns income (April 15)
Month 9
REV-1500 Final Deadline
- REV-1500 (Pennsylvania Inheritance Tax Return) due — 9 months from date of death
- File with the Register of Wills in the county of domicile
- If not already paid (missed 3-month discount window): pay in full now
- No 5% discount available after 3 months from death — pay the full amount
Month 12
Creditor Period Expires
- Creditor period expires — 1 year from first publication (20 Pa. C.S. § 3384)
- Finalize all creditor claims — accept valid; reject invalid in writing
- Pay valid claims in priority order (20 Pa. C.S. § 3392)
- Confirm inheritance tax is fully paid (REV-1500)
- Begin planning final distributions to heirs
Month 12–18
Distribute Assets and Close
- Make final distributions to heirs — obtain signed receipts
- Transfer real estate by deed recorded with county Recorder of Deeds
- Transfer vehicle titles at PennDOT
- Search Pennsylvania unclaimed property (patreasury.gov) before closing
- File final Account with Register of Wills (informal) or petition Orphans' Court for formal adjudication
- Receive informal confirmation or formal Order of Distribution
- Close estate bank account after discharge
- Retain estate records for at least 3 years after closing
💡 Pennsylvania Tax Calendar Summary
REV-1500 (inheritance tax — 5% discount): 3 months from death
REV-1500 (inheritance tax — full amount): 9 months from death
PA-40 (deceased's final PA income tax): April 15
PA-41 (PA estate fiduciary income): April 15
No PA estate tax return required (no PA estate tax)
Federal Form 1040: April 15 | Federal Form 1041: April 15
REV-1500 (inheritance tax — 5% discount): 3 months from death
REV-1500 (inheritance tax — full amount): 9 months from death
PA-40 (deceased's final PA income tax): April 15
PA-41 (PA estate fiduciary income): April 15
No PA estate tax return required (no PA estate tax)
Federal Form 1040: April 15 | Federal Form 1041: April 15
Pennsylvania Probate: Typical Total Duration
| Estate Type | Typical Duration | Key Driver |
|---|---|---|
| Small Estate Affidavit (under $50K personal property) | 2–6 months | Inheritance tax assessment and payment |
| Simple estate — no real estate, clear beneficiaries | 12–15 months | 1-year creditor period from publication |
| Estate with real estate sale | 15–20 months | Time to sell + real estate transfer + closing account |
| Contested estate | 24+ months | Orphans' Court litigation; disputed inheritance tax |
Pennsylvania vs. Neighboring States: Timeline
| Milestone | Pennsylvania | Maryland | Delaware | New Jersey | Virginia |
|---|---|---|---|---|---|
| Inventory deadline | 3 months | 3 months | 3 months | None specified | 4 months |
| Creditor period | 1 year from publication | 6 months from publication | 6 months from publication | 9 months from appointment | 1 year from qualification |
| Inheritance tax due | 9 months (5% discount: 3 months) | Before distribution (10%) | None | 8 months | None |
| Typical total duration | 12–18 months | 10–16 months | 9–15 months | 12–18 months | 18–24 months |
5 Tips for Pennsylvania Personal Representatives
💡 Tip 1: Pay Inheritance Tax Within 3 Months — 5% Discount
The single most important Pennsylvania probate timing tip: pay the inheritance tax within 3 months of the date of death for the 5% discount. This deadline starts at death, not at qualification. Even if you are still gathering assets, estimate the tax and pay it early based on available liquid assets — then file a supplemental REV-1500 if additional assets are discovered later.
The single most important Pennsylvania probate timing tip: pay the inheritance tax within 3 months of the date of death for the 5% discount. This deadline starts at death, not at qualification. Even if you are still gathering assets, estimate the tax and pay it early based on available liquid assets — then file a supplemental REV-1500 if additional assets are discovered later.
💡 Tip 2: Pennsylvania's Creditor Period Is 1 Year — Plan Accordingly
Pennsylvania's creditor period of 1 year from first publication is the longest in the mid-Atlantic region. No final distributions to heirs can be made before this expires. Budget cash flow to cover ongoing estate expenses (mortgage, insurance, property taxes) during the full 12-month period. Publish the Notice to Creditors as early as possible after qualifying.
Pennsylvania's creditor period of 1 year from first publication is the longest in the mid-Atlantic region. No final distributions to heirs can be made before this expires. Budget cash flow to cover ongoing estate expenses (mortgage, insurance, property taxes) during the full 12-month period. Publish the Notice to Creditors as early as possible after qualifying.
💡 Tip 3: No Annual Accounts Required — But Keep Meticulous Records
Pennsylvania does not require mandatory annual accounts for uncontested estates. However, if a beneficiary later disputes how the estate was managed, your records are your defense. Keep a detailed ledger of every deposit and disbursement from the estate bank account from day one, with source documentation (statements, receipts).
Pennsylvania does not require mandatory annual accounts for uncontested estates. However, if a beneficiary later disputes how the estate was managed, your records are your defense. Keep a detailed ledger of every deposit and disbursement from the estate bank account from day one, with source documentation (statements, receipts).
💡 Tip 4: Inheritance Tax Applies to Stepchildren at 15% Rate
Stepchildren are not considered "direct descendants" under Pennsylvania law for inheritance tax purposes unless legally adopted. A stepchild who is not adopted pays the 15% rate, not the 4.5% rate. Grandchildren of the deceased also pay 4.5% only if they are direct blood or legally adopted descendants. Confirm each beneficiary's legal relationship before calculating REV-1500.
Stepchildren are not considered "direct descendants" under Pennsylvania law for inheritance tax purposes unless legally adopted. A stepchild who is not adopted pays the 15% rate, not the 4.5% rate. Grandchildren of the deceased also pay 4.5% only if they are direct blood or legally adopted descendants. Confirm each beneficiary's legal relationship before calculating REV-1500.
💡 Tip 5: The Family Exemption Is $3,500 — Claim It First
Pennsylvania allows a $3,500 family exemption (20 Pa. C.S. § 3121) payable to the surviving spouse or dependent children before other claims. This exemption is paid from the estate ahead of creditor claims (except administration expenses). Claim this exemption in the Inventory and deduct it from the estate before calculating other distributions.
Pennsylvania allows a $3,500 family exemption (20 Pa. C.S. § 3121) payable to the surviving spouse or dependent children before other claims. This exemption is paid from the estate ahead of creditor claims (except administration expenses). Claim this exemption in the Inventory and deduct it from the estate before calculating other distributions.
Ready to Start Pennsylvania Probate?
Our Pennsylvania Probate Guide includes a complete timeline checklist — Inventory, inheritance tax, 3-month discount, 1-year creditor period, and closing — for every phase of Pennsylvania probate.