The Short Answer

In Pennsylvania probate, a personal representative should be able to prove every estate disbursement with reliable documentation (often called “vouchers”), especially if the payment will be claimed as a credit on the estate’s account or could be questioned by heirs or creditors. Whether you must file receipts with the Orphans’ Court depends on what stage the estate is in and whether you are making distributions that require receipts/releases/refunding agreements to protect the estate.

What Pennsylvania Law Says

Pennsylvania estates are administered under rules that require the personal representative to pay valid expenses and claims before distributing to heirs/beneficiaries, and to be able to justify those payments if an account is filed or challenged. If the estate does not have enough assets to pay everything, Pennsylvania law also imposes a specific order in which claims must be paid—meaning documentation is not just “good practice,” it can be critical to showing you paid the right parties in the right order.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 3392.

This statute establishes that when estate assets are insufficient to pay all proper charges and claims in full, the personal representative must pay claims in a defined classification and order (e.g., administration costs first, then the family exemption, then certain funeral/medical expenses, and so on).

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: certain estate-related notices can have firm timing requirements (for example, notice obligations tied to government claims can be triggered within months after letters are granted), and missing them can create avoidable disputes or liability.
• Burden of Proof: if you later seek credit in an estate account for payments to heirs or vendors, you may need more than your own testimony—clear, third-party proof of payment and purpose is often expected.
• Exceptions: the “right” paperwork can differ depending on whether a payment is an administration expense, a creditor claim, a partial/early distribution, or a final distribution under a decree—each category can carry different risk and documentation needs.

Trying to handle this alone can lead to objections at audit, repayment demands from beneficiaries, or personal representative liability for paying the wrong claim first. A probate attorney can advise what documentation is sufficient, whether receipts/releases/refunding agreements are appropriate, and whether anything should be filed with the Orphans’ Court to reduce risk.

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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.