How do I file an annual estate accounting with the court for a decedent’s estate? - Pennsylvania
The Short Answer
In Pennsylvania, there is not always a requirement to file an annual formal estate accounting with the court. However, a personal representative (executor/administrator) can be required to file an account if the court orders it, or if an interested party seeks to compel an accounting after certain time periods.
What Pennsylvania Law Says
In PA, estate administration typically involves (1) filing an inventory with the Register of Wills and (2) later filing a formal account with the Orphans’ Court when the estate is ready for audit/approval (or sooner if required). If the estate remains open for an extended period, the court system may require periodic status reporting, and the court can also direct an accounting at any time depending on the circumstances.
The Statute
The primary law governing when an estate account may be filed (and when it may be compelled) is 20 Pa.C.S. § 3501.1.
This statute establishes that a personal representative may file an account after four months from the first complete advertisement of the grant of letters, may be cited to file an account after six months from that advertisement, and may be directed by the court to file an account at any time.
Relatedly, Pennsylvania also requires a verified inventory of estate assets to be filed with the Register of Wills by certain deadlines. See 20 Pa.C.S. § 3301.
Why You Should Speak with an Attorney
While the statute provides the general rule, applying it to your specific situation is rarely simple. Legal outcomes often depend on:
- Strict Deadlines: Under 20 Pa.C.S. § 3501.1, an interested party may be able to pursue a citation to compel an account after the six-month mark (measured from the first complete advertisement of letters), and courts can impose consequences for delay.
- Burden of Proof: A formal account must accurately document receipts, disbursements, distributions, and supporting records—errors can trigger objections, surcharge claims, or disputes among heirs and creditors.
- Exceptions: Some estates can be settled informally (for example, by agreement of all interested parties), while others require a formal court accounting and audit—especially if there are disputes, missing assets, unusual transactions, or beneficiaries who will not sign releases.
If your real question is “what do I have to file each year,” you may be dealing with ongoing court reporting expectations versus a formal Orphans’ Court account. An attorney can quickly determine what your county’s Orphans’ Court expects, whether a formal account is required, and how to reduce the risk of objections or personal liability.
For more background, you may find these helpful: Executor responsibilities during probate in Pennsylvania and challenging an executor’s accounting in Pennsylvania.
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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.