To Probate a Will means to file it with the Register of Wills Office in the County where the Decedent died so that an Estate can be opened. This is when the Executor is sworn in to faithfully administer the estate so that the Executor can do what is necessary under the Will.
The Executor will be issued Short Certificates which are evidence that the Executor has the right to identify and to gather all of the assets, to pay all of the liabilities, to distribute the assets to the beneficiaries and to file the appropriate Inheritance Tax Return. In Pennsylvania, the Return is required to be filed with the Pennsylvania Department of Revenue which is when the inheritance tax is paid. If estimated inheritance taxes are paid within ninety (90) days of the date of death, there is a %5 savings on the total taxes due.
The Pennsylvania Inheritance Tax rate is 0% between spouses, 4.5% for children and lineal descendants up to 15% for others.