Wills and estate planning in Pennsylvania

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Pennsylvania a will is valid when it's in writing and signed at the end — no witnesses needed, though two make probate easier. There is no state estate tax. There is an inheritance tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	0
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary + 2 witnesses
Health care directive	2 witnesses
State estate tax	No
State inheritance tax	Yes
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: 20 Pa.C.S. § 2502.

VALIDITY vs PROOF: Under § 2502 a will is valid if it is in writing and signed by the testator at the end; no witnesses are needed. Two witnesses are required only if the testator signs by mark or another signs at the testator's direction (§ 2502(2)-(3)). A signed handwritten will is therefore effectively valid with no separate holographic statute. Probate is a separate step: § 3132 requires proof by the oaths of two competent witnesses. For a will the testator signed, those can be any two people who can identify the testator's signature, but subscribing witnesses are preferred when available, and an unwitnessed will can leave the executor searching for handwriting witnesses. A self-proving affidavit under § 3132.1 is available only for an attested will. The testator acknowledges and the witnesses swear before an officer or a PA-bar attorney, which avoids live testimony. DRAFTING RULE: always have two adult witnesses sign plus a § 3132.1 self-proving affidavit. Anything written after the signature is not invalidated, but it is not given effect either (§ 2502(1)). The interested-witness field is null because witnesses are not required, so there is no statutory interested-witness rule. Electronic wills legislation was pending, not enacted, as of Oct. 2026.

Power of attorney

Statute: 20 Pa.C.S. ch. 56 (§§ 5601-5612), as amended by Act 95 of 2014.

The POA must be dated and signed, acknowledged before a notary who is not the agent, and witnessed by two adults (§ 5601(b)(3)). Witnesses cannot be the agent, the person signing for the principal, or the notary taking the acknowledgment. A mandatory capitalized NOTICE signed by the principal must appear at the beginning (§ 5601(c)). The agent has no authority until signing the agent's acknowledgment (§ 5601(d)). Hot powers need express grant (§ 5601.4(a)): trusts, gifts, survivorship rights, beneficiary designations, delegation, waiving joint and survivor annuity rights, fiduciary powers, disclaimers, and access to electronic communications. A POA used exclusively for health care is exempt from the notary, notice and acknowledgment rules (§ 5601(e.2)). Pennsylvania drew on UPOAA but did not enact it.

Health care directive

Called: Advance Health Care Directive (Durable Health Care Power of Attorney and Health Care Treatment Instructions (Living Will)).

Statute: 20 Pa.C.S. ch. 54 (Health Care), living will § 5442, health care power of attorney § 5452, combined example form § 5471.

Two witnesses age 18 or older. A person who signs on the principal's behalf cannot witness (§§ 5442(c)(1), 5452(c)(1)), and a health care provider or its agent serving the principal cannot sign for the principal (§§ 5442(c)(2), 5452(c)(2)). The statute does not bar the agent or relatives, but avoid using the agent as a witness.

Notarization is not required; the § 5471 example form says so. The example form is optional. HB 2701 (2026) would replace the Living Will provisions but was only in committee. Official state form URL not found.

If there's no will: what a spouse gets

If all surviving issue are also issue of the surviving spouse, the spouse takes the first $30,000 plus one-half of the balance of the intestate estate (20 Pa.C.S. § 2102(3)).

A spouse's right to a share

A surviving spouse may elect one-third of specified property, including probate estate and certain lifetime and nonprobate transfers (20 Pa.C.S. § 2203).

Estate and inheritance tax

No state estate tax.

Pennsylvania inheritance tax (72 P.S. § 9116) is 0% to a surviving spouse and on transfers from a child 21 or younger to a parent, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to others; rates are from memory, not re-verified.

Probate

Probate through the county Register of Wills is relatively simple, but inheritance tax filings add work. Personal estates of $50,000 or less (excluding real estate) can use the small-estate petition (20 Pa.C.S. § 3102). Act 50 of 2025 raised the § 3101 no-letters payment limits, effective May 25, 2026.

Money God drafts a Pennsylvania will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.