Estate Planning · Probate · Pittsburgh
A Parent Just Died in Pennsylvania: What Comes Next
When a parent dies the first days belong to the family. The funeral. The people who need to be called. The things that cannot wait but have nothing to do with paperwork. Pennsylvania’s legal and financial obligations for the estate can wait a few days. Not indefinitely — the inheritance tax clock runs from the date of death under 72 P.S. § 9101 et seq. — but there is time to take a breath before the process begins. This page describes the sequence: what waits, what does not, and what to do in what order when the family is ready.
Pennsylvania offers a five percent discount on inheritance tax if it is paid within three months of death. That window is one of the most consistently missed opportunities in estate administration — and it does not come back once it closes.
Call 412-351-4422 or schedule a consultation when you are ready to understand what the estate requires and in what order.
What is your situation?
I was named executor in the will.
You are not officially the executor until the Register of Wills issues letters testamentary. Until then you are a family member making practical arrangements. Take the time you need before the legal process begins.
There is no will.
Pennsylvania’s intestate succession law distributes the estate in a fixed statutory order. An administrator must be appointed by the Register of Wills. The same inheritance tax deadlines apply regardless of whether there is a will.
The estate includes a house.
The mortgage still has to be paid. The utilities still run. The house does not transfer automatically — it cannot be sold or refinanced until the estate is administered. Keep it maintained in the meantime.
Siblings are disagreeing about the estate.
The executor has a fiduciary duty to all beneficiaries equally. Disputes over the will, the distribution, or the executor’s conduct are resolved through the Orphans Court. The executor cannot favor one beneficiary over another.
I am a beneficiary, not the executor.
You have statutory rights to information, accountings, and timely distribution. If the executor is not communicating or you have concerns about how the estate is being managed, Pennsylvania law provides remedies through the Orphans Court.
The estate seems simple — just a few accounts and maybe a house.
Simple estates have the same inheritance tax deadlines, the same creditor notice requirements, and the same distribution restrictions as complex ones. Simple means fewer moving parts, not a different process.
The First Few Days: Family First
Notify close family and friends. Arrange the funeral. Contact the employer, the doctor, the people who knew them. These things matter and they take time. The estate will still be there when the family is ready to deal with it.
A few practical things can happen in the first days without being formal legal steps. If the parent had a house, make sure someone is checking on it, paying the mortgage, and keeping the utilities on. If there are pets or dependents, make arrangements. If there is a safe or a safety deposit box, locate it but do not open or distribute anything from it yet. The goal in the first days is stability, not administration.
The First Few Weeks: Getting Organized
When the family is ready to begin the estate process, the first task is locating and securing documents. Find the original will — not a copy, the original. The Register of Wills cannot accept a copy for probate. Gather real estate deeds, financial account statements, life insurance policies, and the most recent tax returns. These documents establish what the estate includes and what the inheritance tax calculation will look like.
Do not distribute any assets, close any accounts, or give personal belongings to family members yet — even based on what the parent said they wanted. Informal distributions before the estate is properly administered can create complications when the tax and creditor obligations have to be satisfied. The distribution happens at the end of the process, not the beginning.
Pennsylvania Inheritance Tax: Rates, Deadlines, and the Discount Window
Pennsylvania inheritance tax applies to most assets that pass from a decedent to a beneficiary. The rate depends on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are taxed at zero percent. Transfers to lineal descendants — children and grandchildren — are taxed at four and a half percent. Transfers to siblings are taxed at twelve percent. Transfers to all other beneficiaries are taxed at fifteen percent. The tax applies to the fair market value of the asset at the date of death and is due within nine months of death under 72 P.S. § 9101 et seq.
Two deadlines matter. A five percent discount applies if the tax is paid within three months of death. The nine-month deadline is the hard deadline for filing and payment to avoid penalties and interest. The three-month discount window is one of the most consistently missed opportunities in Pennsylvania estate administration — it disappears permanently once it passes and cannot be recovered regardless of circumstances. Paying early saves the estate real money. For a full discussion see our page on the Pennsylvania inheritance tax deadline.
Opening the Estate at the Register of Wills
Probate begins at the Register of Wills in the county where the parent lived. The named executor presents the original will, pays the filing fee, and receives letters testamentary — the documents that give the executor legal authority to act on behalf of the estate. Until letters testamentary are issued the executor has no formal authority to access accounts, transfer property, or act in the estate’s name. Financial institutions will not respond to requests without them.
If there is no will, a family member petitions the Register of Wills to be appointed administrator. The same process applies but without the named executor. Pennsylvania probate is less burdensome than many states — there is no required court hearing for a simple estate and the process is largely administrative. A straightforward estate typically takes six months to a year from opening to closing. For a full discussion see our page on estate administration and probate in Pennsylvania.
The Executor’s Duties — After the Letters Are Issued
Once letters testamentary are issued the executor has both authority and responsibility. The duties include gathering and protecting all estate assets, notifying creditors and paying valid claims, filing and paying the inheritance tax return, filing the decedent’s final income tax return, maintaining accurate records of all transactions, and ultimately distributing the remaining estate to the beneficiaries. The sequence matters — debts and taxes must be paid before distributions are made to beneficiaries.
An executor who distributes estate assets before satisfying the inheritance tax obligation or outstanding creditor claims is personally liable under 20 Pa.C.S. § 3392 for those amounts. This is not about intent — it is about sequence. The distribution comes after the obligations are met. An executor who is uncertain about what the estate owes should get the tax return filed and the creditor notice process completed before making any distributions. For a full discussion of the executor’s duties and liability see our page on executor duties in Pennsylvania.
What Happens to the House
If the house was in the parent’s name alone it must pass through probate before it can be sold or transferred. Keep paying the mortgage and maintaining the property in the meantime — an estate that lets real estate fall into disrepair or default complicates the administration and reduces the value available to beneficiaries. Pennsylvania inheritance tax is a lien on all estate real estate until paid, and a title company will not insure a sale without confirmation that the tax obligation is satisfied.
If the parent owned the house jointly with a surviving spouse as joint tenants with right of survivorship, the property passes automatically to the surviving spouse outside probate. An affidavit of survivorship is typically recorded to clear the title. For a full discussion see our page on real estate in probate in Pennsylvania.
What Happens When There Is No Will
When a parent dies without a will in Pennsylvania the estate is distributed according to the intestate succession statute at 20 Pa.C.S. § 2101 et seq. If there is a surviving spouse and children the spouse receives the first $30,000 plus half the remainder. The children share the other half equally. If there is no surviving spouse the children share the entire estate equally. The law distributes the estate as written — not necessarily as the parent would have chosen. For a full discussion see our page on intestate succession in Pennsylvania.
A Pittsburgh family spent the first month after their mother’s death focused entirely on the family — the funeral, the relatives who came in from out of state, the practical matters of closing up her apartment. By the time they turned to the estate the three-month inheritance tax discount window had already closed. The estate owed approximately $18,000 in inheritance tax. The five percent discount would have saved them $900. It was not a large amount relative to the estate but it was gone permanently and could not be recovered. The family had done everything right for the people. They just did not know about the three-month window in time to use it.
Pennsylvania estate administration is governed by the Probate, Estates and Fiduciaries Code at Title 20 of the Pennsylvania statutes. Inheritance tax is governed by the Inheritance and Estate Tax Act at 72 P.S. § 9101 et seq. Intestate succession is governed by 20 Pa.C.S. § 2101 et seq. Estate administration proceedings are handled through the Pennsylvania Unified Judicial System Orphans Court division.
Frequently Asked Questions About What to Do When a Parent Dies in Pennsylvania
Do I have to do anything with the estate right away?
Not immediately. The first days after a parent dies belong to the family — the funeral, the notifications, the practical arrangements. The estate can wait a few days. What cannot wait indefinitely is the inheritance tax clock, which runs from the date of death. A five percent discount applies if the tax is paid within three months. Understanding the sequence before that window closes is the most important early step.
How much is Pennsylvania inheritance tax and when is it due?
Pennsylvania inheritance tax rates depend on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are taxed at zero percent. Transfers to children and grandchildren are taxed at four and a half percent. Transfers to siblings are taxed at twelve percent. All other beneficiaries pay fifteen percent. The tax is due within nine months of death. A five percent discount applies if paid within three months. The three-month window closes permanently once it passes.
When do I become the official executor?
You become the official executor when the Register of Wills issues letters testamentary after you present the original will and pay the filing fee. Until then you are a family member making practical arrangements — you have no formal legal authority to access accounts, transfer property, or act in the estate’s name. Financial institutions will not respond to requests without letters testamentary.
What happens to the house after a parent dies in Pennsylvania?
If the house was in the parent’s name alone it must pass through probate before it can be sold or transferred. Keep paying the mortgage and maintaining the property in the meantime. Pennsylvania inheritance tax is a lien on all estate real estate until paid and a title company will not insure a sale without confirmation the tax is satisfied. If the house was held jointly with a surviving spouse as joint tenants with right of survivorship it passes automatically to the survivor outside probate.
My parent died without a will. What happens to the estate?
Pennsylvania’s intestate succession statute at 20 Pa.C.S. § 2101 determines who receives what. If there is a surviving spouse and children, the spouse receives the first $30,000 plus half the remainder. The children share the other half equally. If there is no surviving spouse the children share everything equally. An administrator must be appointed by the Register of Wills. The same inheritance tax rates and deadlines apply as if there were a will.
Does everything have to go through probate in Pennsylvania?
No. Assets with named beneficiary designations — retirement accounts, life insurance, payable-on-death bank accounts — pass directly to the beneficiary outside probate. Assets held in joint tenancy with right of survivorship pass automatically to the surviving co-owner. Assets held in a funded revocable living trust pass according to the trust terms. Only assets in the parent’s name alone without a beneficiary designation or survivorship provision must pass through the probate estate.
Most families who call after a parent dies need one or more of three things: help filing the inheritance tax return before the discount window closes, guidance for the executor on the sequence and the personal liability that comes with the role, or representation for a beneficiary whose rights are not being respected. A consultation early in the process costs less than a mistake made without one.
For related topics see our pages on estate administration and probate in Pennsylvania, Pennsylvania inheritance tax, the inheritance tax deadline, executor duties in Pennsylvania, and intestate succession in Pennsylvania.