Blog & Resources

The only constant is change, and that holds especially true for filing fees. Effective immediately, the Chester County Register of Wills and Clerk of Orphans’ Court announced that the Commonwealth’s portion of all initial Petition filing fees will increase from $23.50 to $35.50; a 51% increase.

A little preparation will greatly decrease the amount of time you will spend in the Register of Wills’ office. If you are the named executor in a will and are preparing to take the will to the Register’s office, here is what you will need:

If you are the executor or administrator of a Pennsylvania estate you will need to file a Pennsylvania Inheritance Tax Return.

If you are not familiar with the Pennsylvania Inheritance Tax, this return can be rather difficult and confusing.

The Bucks County Register of Wills has bowed to popular demand and the changing electronic (and plastic) world in which we live. As of February 2014, the Bucks County Register of Wills will accept credit cards. This means that when you are filing a Will for probate at the Register of Wills, you no longer need to use your personal funds to cover the cost until you can obtain Letters allowing you to access the deceased’s accounts. By using your credit card, you can now obtain the letters and have your estate planning lawyer access the accounts and free up the funds to cover the cost before the card payment comes due.

Tax Returns for Pennsylvania Estates and Probate: If you are the executor of a Pennsylvania estate, you are responsible for filing all required tax returns. This will likely include the deceased’s last personal income tax return, both Pennsylvania and federal for all income from January first through the date of death. These are Forms 1040 and PA-40. If after the date of death the estate had income, for example from a bank account, stocks or rent, the estate will also need to file a federal and states income tax return. These are Forms 1041 and PA-41. Beyond income tax, you will also file a Pennsylvania Inheritance Tax Return (Form 1500) and you might have to file a Federal Estate Tax Return (Form 706).

Whenever I am helping my Pennsylvania clients with estate planning, or working with the executor of a Pennsylvania estate, I am given the opportunity to explain how the Pennsylvania Inheritance Tax works.

First, let’s break the tax down to its roots. The Pennsylvania Inheritance Tax is a Transfer Tax. It is different from the other taxes which you might pay regularly, like income tax, real estate tax or sales tax. A transfer tax is a tax levied when an asset is transferred from one owner to another. In this case, the transfer tax is taxing the transfer from the deceased to the beneficiary. You have paid transfer taxes in the past if you have ever bought a house or a vehicle with a title. To get the deed or title transferred you paid a fee to the state or county…a transfer tax.

The Bucks County Register of Wills possesses a wealth of data for those interested in genealogical research. When a Bucks County will is probated, the Register collects a copy of the person’s death certificate, the person’s original will, an inventory of the person’s probate assets and a copy of the person’s inheritance tax return.

The Bucks county probate file might also include many other family related items. All of these documents can provide invaluable family information to a person working on a family tree.

In Philadelphia, probate refers to a process supervised by the Philadelphia Register of Wills and the Philadelphia Orphans’ Court for transferring a deceased Philadelphian’s probate estate in accordance with the terms of the deceased’s will, or if there is no will, in accordance with the Pennsylvania Rules of Intestate Succession.

The Pennsylvania Inheritance Tax is levied against every penny of a Pennsylvania Probate Estate, so no matter how small the estate the executor will likely have to file a Pennsylvania Inheritance Tax Return.

Montgomery County probate clients sometimes believe that after filing the original Will with the Montgomery County Register of Wills, the Register will return to them the original document. Usually, this is because they have the experience of filing deeds with the Montgomery County Register of Deeds. After a deed is filed, it traditionally is mailed back to the buyer who may keep the original.