Pennsylvania Estate Deadlines: A Reference for Executors and Families
Pennsylvania estate deadlines do not all start on the same day. Some run from the date of death, some from the day the Register of Wills grants letters, one from the first complete newspaper advertisement, and one looks backward from a Medicaid application. Missing one can cost a tax discount, a legal right, or the executor’s protection against a late creditor. Below are the key deadlines, what starts each, and the law behind it. It is a reference, not advice on a particular estate.
Last reviewed: September 2026 by Leeson & Co. Check the cited source before relying on a date.
At a glance
| Deadline | Clock starts | Time allowed | Authority |
|---|---|---|---|
| Inheritance tax discount | Date of death | 3 months | 72 P.S. § 9142 |
| Inheritance tax delinquency | Date of death | 9 months | 72 P.S. §§ 9142–9143 |
| Creditor claim on distributed real estate | Date of death | 1 year | 20 Pa.C.S. § 3532(b)(2) |
| Advertise the grant of letters | Grant of letters | Immediately; once a week for 3 weeks | 20 Pa.C.S. § 3162 |
| Notice to beneficiaries and heirs | Grant of letters (or a change of personal representative) | 3 months | Pa. O.C. Rule 10.5(a) |
| Certification that notice was given | Notice given | 10 days | Pa. O.C. Rule 10.5(d) |
| Spouse’s elective share | Death or probate, whichever is later | 6 months | 20 Pa.C.S. § 2210(b) |
| Executor’s creditor protection window | First complete advertisement | 1 year | 20 Pa.C.S. § 3532(b)(1) |
| Inventory | Due by the earlier of account filing or the inheritance tax return due date | Varies | 20 Pa.C.S. § 3301(c) |
| Family exemption | No calendar count; before the property is sold | n/a | 20 Pa.C.S. § 3121 |
| Medicaid look-back | Counts back from long-term care plus application | 60 months | 42 U.S.C. § 1396p(c)(1)(B); PA DHS |
Deadlines that run from the date of death
Inheritance tax: three months and nine months
Three months. Pennsylvania allows a discount on inheritance tax to the extent it is paid within three months of the death, so even a partial early payment counts (72 P.S. § 9142). The amount of the discount and how it is worked out are explained in our guide to the REV-1500 inheritance tax return.
Nine months. The tax becomes delinquent nine months after the death, and interest runs on anything unpaid after that (72 P.S. §§ 9142–9143). Who pays and at what rate is covered in how Pennsylvania inheritance tax works.
Claims against distributed real estate: one year from death
Where real estate has been distributed at the executor’s risk, a creditor generally has to file written notice of the claim with the clerk within one year after the death (20 Pa.C.S. § 3532(b)(2)). This clock runs from death, unlike the creditor window below.
Deadlines that run from the grant of letters
Letters come from the Register of Wills in the county where the person lived; see the Lehigh County Register of Wills, the Northampton County Register of Wills, and which county handles a Bethlehem estate. Our probate page walks through the full process.
Advertising the grant: immediately
Immediately after letters are granted, the personal representative must advertise the grant once a week for three successive weeks, in a newspaper of general circulation near where the person lived and in the legal periodical designated by court rule (20 Pa.C.S. § 3162(a)). The first complete advertisement also starts the one-year creditor window.
Notice to beneficiaries: within three months
Within three months after the grant of letters, and again whenever the personal representative changes, written notice of the estate administration must go out by personal service or first-class mail (Pa. O.C. Rule 10.5(a), (c)). It goes to:
- every beneficiary named in the will;
- the spouse and children of the person who died, whether or not the will names them (so a child left out of the will still gets notice);
- the heirs, where there is no will;
- the guardian or custodian of a beneficiary who is a minor or incapacitated;
- the executor or trustee of any estate or trust that is itself a beneficiary (or, where the personal representative is also that fiduciary, that estate’s or trust’s beneficiaries);
- the Attorney General, where certain charitable or government beneficiaries are involved; and
- anyone else a local rule requires.
Anyone who takes under Pennsylvania’s anti-lapse statute, for example the children of a beneficiary who died first, counts as a beneficiary for this notice (Rule 10.5(b); 20 Pa.C.S. § 2514).
Certification of notice: within ten days
Within ten days after giving that notice, the personal representative or their lawyer must file a certification with the Register of Wills confirming that it was given (Pa. O.C. Rule 10.5(d)). The statewide form is the RW-08. If it is not filed, the Register gives ten days’ written notice and then reports the delinquency to the court (Rule 10.5(e)).
The one-year creditor window
An executor who distributes the estate at their own risk is not personally liable to a creditor unless the executor knew of the claim within one year after the first complete advertisement of the grant of letters, or learned of it later but before distribution (20 Pa.C.S. § 3532(a), (b)(1)).
This protects the executor against unknown claims; it does not wipe out every debt after a year, and liens and charges that existed at the death are unaffected (§ 3532(b)(3)).
The executor can also send a possible claimant a written demand for notice of any claim within 60 days of mailing or delivery, or one year from the first complete advertisement, whichever is later. A person who does not respond loses the protections of subsections (a) and (b)(1), meaning the claim against the executor personally and against distributed personal property, and loses the right to notice of the account (§ 3532(b.1)).
The spouse’s elective share: six months
A surviving spouse who wants to take, or refuse, the elective share must make the election in a signed writing filed with the clerk of the orphans’ court division in the county where the person lived, with notice to the personal representative (20 Pa.C.S. § 2210(a)). It must be filed within six months after the death or six months after the will is probated, whichever is later (§ 2210(b)).
Missing the deadline is treated as a waiver. The court can extend the time only if the spouse applies before the six months run out (§ 2210(b)).
Filing the inventory
The personal representative must file a verified inventory of the estate by the date the account is filed or the due date of the inheritance tax return, including any extension, whichever comes first (20 Pa.C.S. § 3301(c)). Real estate outside Pennsylvania is left out of the inventory and noted in a memorandum at its end (§ 3301(b)).
If a party in interest asks in writing, the inventory is due within three months after the personal representative’s appointment or 30 days after the request, whichever is later. The court can also order an inventory at any time.
The family exemption: no calendar, but a practical limit
When a person who lived in Pennsylvania dies, the surviving spouse may keep or claim up to $3,500 of the estate’s property (20 Pa.C.S. § 3121). If there is no spouse, or the spouse has forfeited the right, children who lived in the same household may claim it; failing them, parents in the same household. Property specifically left to someone in the will is not used if other assets are available.
The statute sets no day-count, but the exemption reaches only property the personal representative has not already sold, so claim it early.
For families planning ahead: the Medicaid look-back
This window looks backward, not forward. When someone applies for Medicaid to pay for long-term care, the review covers assets transferred, sold or given away in the previous 60 months (42 U.S.C. § 1396p(c)(1)(B)(i)–(ii)). In Pennsylvania, the look-back is counted back from the date the person is both in long-term care (or assessed as eligible for home and community-based services) and has applied (PA Department of Human Services).
A transfer for less than fair market value triggers a penalty period during which the state will not pay for long-term care (PA DHS). Planning belongs well before an application; see asset protection for individuals and families.
Common questions
Does the three-month notice clock start at the date of death?
No. The Rule 10.5 notice runs from the grant of letters. The three-month tax discount is the one that runs from death.
If the estate avoided probate, do these dates still matter?
Some do. Avoiding probate does not avoid Pennsylvania inheritance tax, so the three-month and nine-month dates still apply. See how Pennsylvania inheritance tax works.
Talk to us about the deadlines in your estate
A short first conversation is usually enough to tell you which of these dates apply to your estate and which comes first.
Joseph F. Leeson III trained and practiced as a CPA before he practiced law — four years in tax accounting at an international public accounting firm and a large financial corporation. He holds a JD from Indiana University Maurer School of Law and an MBA in accounting from DeSales University, and was named to MSN’s Legal Powerlist: 2026’s Most Respected Lawyers. He was born and raised in Bethlehem.
This page explains general principles of Pennsylvania law and is not legal advice for your situation. Court procedures, deadlines and thresholds change. Please speak to us before acting on anything here.