What Families Need to Know After a Death in Pennsylvania

Pennsylvania has several estate rules that set it apart from most of the country — most notably its inheritance tax, which applies to nearly all beneficiaries at rates from 4.5% to 15%, and a creditor period of one full year that significantly extends the settlement timeline. This guide covers the areas where Pennsylvania law most affects what families need to do after a death.

Probate
Probate & Small Estates in Pennsylvania

Pennsylvania probate is administered through the Register of Wills — an elected official in each of the state's 67 counties. The executor presents the will and death certificate to the Register of Wills in the county where the deceased lived, and receives Letters Testamentary granting authority to act on behalf of the estate.

Pennsylvania's simplified process applies to personal property valued at $50,000 or less (excluding real estate). Unlike states that use a pure affidavit procedure, Pennsylvania's small estate process still requires a petition to the court, typically handled through the county Register of Wills or Orphans' Court. It is simpler than full administration but is not a purely out-of-court process.

Full probate in Pennsylvania requires filing an inventory with the Register, paying the state inheritance tax (see below), and satisfying creditors. Pennsylvania has no fixed deadline that cuts off creditors. Instead, an executor who waits until one year after first advertising the grant of letters is protected from claims they did not know about when they distribute (20 Pa.C.S. § 3532) — one of the longer waiting periods in the country. This means estates generally do not make full final distributions to heirs until at least a year has passed, even if everything else is in order.

If you are weighing whether to hire an attorney, see probate lawyer costs by state for typical fee ranges, including Pennsylvania. Executor pay is covered in executor fees by state.

Wills
Will Signing Requirements in Pennsylvania

Pennsylvania has one of the simplest will-signing rules in the country: a will must be in writing and signed by the testator at the end (20 Pa.C.S. § 2502). Witnesses are not required to make the will valid, unless the testator signs by mark or has someone else sign for them. However, when the will is probated, the Register of Wills needs two competent witnesses to prove it — usually the people who watched it being signed, or people who can confirm the testator's signature (20 Pa.C.S. § 3132). Signing in front of two witnesses with a notarized self-proving affidavit avoids that step.

Because witnesses are not required, Pennsylvania accepts handwritten (holographic) wills signed at the end, with no witnesses. They are legally valid in Pennsylvania, though they are more susceptible to challenge and should not substitute for a properly witnessed will when possible.

One notable Pennsylvania rule: a witness who is also a beneficiary under the will does not automatically lose their gift. Unlike some states that void gifts to witness-beneficiaries, Pennsylvania preserves those gifts but they may be subject to challenge on grounds of undue influence or improper execution. If you are reviewing a Pennsylvania will, always check whether any witnesses are also named as beneficiaries.

Advance Directive
Advance Health Care Directive in Pennsylvania

Pennsylvania uses the Advance Health Care Directive (AHCD), a combined document that includes both a living will (treatment preferences if incapacitated) and a healthcare power of attorney (designation of an agent to make healthcare decisions). The AHCD is widely accepted by hospitals, care facilities, and hospice providers throughout the state.

To be valid, the Pennsylvania AHCD must be signed by the principal and two witnesses. At least one witness cannot be the designated healthcare agent; at least one cannot be an heir, creditor, or healthcare provider. No notary is required.

Pennsylvania also has two additional documents worth knowing about when settling an estate or planning for a loved one:

• Out-of-Hospital Do Not Resuscitate Order (OOH DNR): A physician-signed form for patients who do not want resuscitation outside a hospital setting. This is a separate medical order, distinct from the AHCD, and carries immediate force for emergency responders.
• POLST (Physician Orders for Life-Sustaining Treatment): A medical order signed by a physician that governs immediate life-sustaining treatment decisions. The POLST and the AHCD can coexist; the POLST governs acute care decisions while the AHCD sets broader preferences and names an agent.

If you are settling an estate and the deceased had an AHCD on file, the designated agent's decisions during the final illness are legally binding. Disputes among family members about end-of-life care are resolved by the named agent, not by majority family vote.

Inheritance Tax
Pennsylvania Inheritance Tax

Pennsylvania is one of only five states that imposes an inheritance tax (the others are Kentucky, Maryland, Nebraska, and New Jersey; Iowa's inheritance tax ended for deaths on or after January 1, 2025). The tax is assessed on the value of property transferred to each beneficiary at the date of death, and the rate depends entirely on the beneficiary's relationship to the deceased.

The current Pennsylvania inheritance tax rates are:

• 0%: Surviving spouse; a child aged 21 or younger inheriting from a parent; a parent inheriting from a child aged 21 or younger; transfers to charitable organizations and exempt institutions
• 4.5%: Lineal descendants (children, grandchildren, great-grandchildren) and lineal ancestors (parents, grandparents)
• 12%: Siblings (brothers and sisters)
• 15%: All other beneficiaries — including aunts, uncles, cousins, nieces, nephews, friends, and unmarried partners

The inheritance tax return is due 9 months after the date of death. A 5% discount applies if the tax is paid within 3 months of death — a meaningful savings on large transfers, and worth planning for when distributing assets.

Two facts that surprise many Pennsylvania families:

• Retirement accounts (IRAs, 401(k)s) are often subject to Pennsylvania inheritance tax. If the owner was old enough to withdraw without penalty (generally 59½ for an IRA), the account is taxed at its full value, even though the beneficiary will also owe federal income tax on distributions. If the owner died younger, the Department of Revenue says IRAs typically are not taxed unless the owner was disabled, and 401(k)s follow a similar rule based on when the plan allowed penalty-free access.
• Life insurance paid to a named beneficiary is generally exempt from Pennsylvania inheritance tax — making beneficiary designations on life insurance particularly valuable in PA.

Joint property held with right of survivorship is taxable in Pennsylvania on the decedent's proportionate share — typically 50% of the jointly held asset.

Vehicle Transfer
Transferring a Vehicle After Death in Pennsylvania

How a vehicle transfers after death in Pennsylvania depends on whether the estate goes through probate and who is inheriting the vehicle:

• Probate estate: The executor uses Letters Testamentary to transfer title through PennDOT using Form MV-1 (Application for Certificate of Title). The death certificate, existing title, and Form MV-4ST (Vehicle Sales Tax form) are also required.
• Small estates (under $50,000): A small estate affidavit obtained from the Register of Wills can be presented to PennDOT to transfer the vehicle without full probate.
• Surviving spouse: A surviving spouse can transfer a vehicle titled solely in the deceased's name by presenting a death certificate and completing Form MV-1, provided no other heirs contest the transfer and the estate qualifies under applicable procedures.

All Pennsylvania vehicle title transfers require: the death certificate, the existing title, Form MV-1, and Form MV-4ST. If there is a lien on the vehicle, the lienholder must release the title before transfer can proceed. Transfers are submitted to a PennDOT title office or authorized agent.

Medicaid Recovery
Medicaid Estate Recovery in Pennsylvania

Pennsylvania's Medicaid Estate Recovery Program (MERP) seeks reimbursement from the estate of Medicaid recipients age 55 or older who received long-term care services (nursing home care, home and community-based services, and related costs). The Pennsylvania Department of Human Services administers the program.

Pennsylvania uses the standard (non-expanded) probate estate definition for recovery. This means MERP can only recover from assets that pass through the probate process — it cannot recover from:

• Assets held in a revocable living trust
• Property held in joint tenancy with right of survivorship
• Accounts with designated beneficiaries (including POD bank accounts and TOD investment accounts)
• Life insurance with a named beneficiary

This makes living trusts and beneficiary designations particularly effective tools for Medicaid planning in Pennsylvania — assets structured to pass outside of probate are generally protected from MERP recovery.

Recovery is deferred when any of the following survive the Medicaid recipient: a surviving spouse, a child under age 21, or a blind or disabled child of any age. The Department of Human Services sends a recovery notice to the estate; heirs typically have 60 days to respond or file an appeal.

For how the federal estate recovery rules work, which survivors are protected, and how hardship waivers work, see our guide to Medicaid estate recovery.

Death Certificates
Getting a Death Certificate in Pennsylvania

Pennsylvania death certificates are issued by the Pennsylvania Department of Health, Division of Vital Records — not by the county Register of Wills. A certified copy costs $20 regardless of how many you order, plus a $10 processing fee if you order online through the state's official vendor at mycertificates.health.pa.gov.

Pennsylvania restricts certified copies to immediate family, the estate's personal representative, or someone with a documented legal interest. In-person requests can be made at one of six regional Vital Records offices; mail and online requests are also available, though processing can take several weeks during busy periods.

Order 10–12 copies upfront. Pennsylvania estates typically need certified copies for the Register of Wills filing, the small estate petition, PennDOT vehicle transfer (Form MV-1), bank and brokerage accounts, and the inheritance tax return. See our guide on how many death certificates you need.

Small Estates
Pennsylvania's Small Estate Petition and Deposit Account Shortcut

Pennsylvania's main small estate process (20 Pa.C.S. § 3102) applies when the estate's personal property — excluding real estate and certain family exemptions — totals $50,000 or less. Unlike a pure affidavit state, this still requires a petition filed with the Orphans' Court, typically through the county Register of Wills, though it moves faster than full administration.

Pennsylvania also has a narrower, faster shortcut specifically for bank and deposit accounts. Under Act 50 of 2025, which amended 20 Pa.C.S. § 3101(b), banks and credit unions can release a deposit account directly to next of kin — without any court filing at all — when the account balance is $20,000 or less, effective January 23, 2026 (raised from the previous $10,000 threshold). Institutions may ask for documentation such as a paid funeral invoice. This can be the fastest way to access cash for immediate expenses before the broader estate is settled.

Both shortcuts require a certified death certificate. The bank-account payment also requires a receipted funeral bill or a funeral director's affidavit that the funeral has been arranged for, and the $50,000 petition process additionally requires proof of relationship and, in most counties, review by the Register of Wills. See our small estate affidavit guide for a national comparison.

Intestacy
What Happens Without a Will in Pennsylvania

Pennsylvania intestacy law (20 Pa.C.S. § 2101 et seq.) applies when no valid will exists, and the surviving spouse's share depends on who else survives the deceased.

If the deceased left no surviving descendants and no surviving parent, the spouse inherits the entire estate. If there are surviving descendants who are all also descendants of the surviving spouse the spouse receives the first $30,000 plus one-half of the remaining balance — the descendants split the rest. The same $30,000-plus-half formula applies if the deceased left a surviving parent but no descendants.

If the deceased left surviving descendants, one or more of whom are not also the surviving spouse's — for example, children from a prior relationship — the spouse's preferential $30,000 share does not apply, and the spouse instead receives a flat one-half of the estate, with descendants splitting the other half. With no surviving spouse, the estate passes to descendants, then parents, then siblings. See our what happens if you die without a will guide for the national picture.

Bereavement Leave
Bereavement Leave in Pennsylvania

Pennsylvania has no state law requiring private employers to provide bereavement leave. Federal law does not require it either — FMLA covers only the employee's own serious health condition or that of a family member, not time off to grieve a death.

Most mid-size and large Pennsylvania employers offer 3–5 days of paid bereavement leave as a voluntary benefit, and many allow employees to use accrued sick leave or PTO for additional time. Check your employee handbook or ask HR directly. For a state-by-state comparison, see our bereavement leave by state guide.

Resources
Pennsylvania Estate Resources

These Pennsylvania-specific resources cover the most common steps families need after a death:

• Unified Judicial System of Pennsylvania: Orphans' Court Forms — official forms for probate and estate matters
• Pennsylvania Bar Association Lawyer Referral Service — find a probate attorney in your county
• Pennsylvania Legal Aid Network — free legal aid for qualifying low-income Pennsylvania families
• Pennsylvania Department of Health: Death Certificates — order certified copies
• PennDOT — vehicle title transfer instructions after death (Form MV-1)
• Pennsylvania Department of Revenue: Inheritance Tax — rates, forms, and filing instructions