CHAPTER 6
 
 
INVENTORY

 
 
 
 
 

The personal representative is required to file with the Register an Inventory (Appendix A, Form No. 5), in duplicate, listing the assets of the estate and their monetary values. Real estate located outside the Commonwealth of Pennsylvania should be included at the end by "memorandum" entry, in accordance with the Note on the pre-printed Inventory form. The Inventory may be filed at any time and is required to be filed at the earlier of the date the personal representative files either an Account or the Pennsylvania inheritance tax return. The tax return is due nine months from the date of death, unless an extension of time is obtained. (If the estate is required to file a federal estate tax return, an information copy of that return must also be filed.) See Chapter 16 below, describing the role of the Register of Wills as agent for the payment of Pennsylvania inheritance tax. The Inventory should not include jointly owned property, tentative trusts, the proceeds of life insurance payable to a named beneficiary other than the estate, or other non-probate property.

If an Inventory has not been filed within nine months of the grant of Letters, a form letter is sent by the Register of Wills to the personal representative requesting that an Inventory be filed, and informing the personal representative that no short certificates or copies of any papers in the estate file may be obtained or certified until the Inventory is filed.