Estate Inventory and Appraisement (Pennsylvania)

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IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT FORM

Pennsylvania uses the standard Inventory form RW-09 (Register of Wills), and most counties
publish their own county Register of Wills inventory form keyed to the same statutory content.
This template provides the substantive legal content to help you organize and value estate
assets — but you must transfer your content to the RW-09 / county Register of Wills form before
filing. The statewide form is available at
https://www.pacourts.us/Storage/media/pdfs/20210224/225712-rw09inventoryeff9116-005413.pdf
Confirm whether your county Register of Wills requires its own local form. Do not file this
document directly in place of the RW-09 / county inventory form.

INVENTORY AND APPRAISEMENT OF THE ESTATE

REGISTER OF WILLS OF [COUNTY] COUNTY, COMMONWEALTH OF PENNSYLVANIA
(ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS)


1. CAPTION AND CASE INFORMATION

Field Detail
ESTATE OF: [DECEDENT FULL LEGAL NAME], also known as [AKA, if any], Deceased
File / Estate No. [____________________________________]
Register Register of Wills of [COUNTY] County, Pennsylvania
Type of Inventory ☐ Original ☐ Supplemental (20 Pa.C.S. § 3303)
Type of Administration ☐ Testate (Letters Testamentary) ☐ Intestate (Letters of Administration) ☐ Ancillary
Letters ☐ Testamentary ☐ of Administration ☐ of Administration C.T.A. ☐ Ancillary

2. PERSONAL REPRESENTATIVE INFORMATION

Field Detail
Name [PERSONAL REPRESENTATIVE FULL LEGAL NAME]
Capacity ☐ Executor ☐ Administrator ☐ Administrator C.T.A. ☐ Ancillary Personal Representative
Corporate Fiduciary (if applicable) [____________________]
Mailing Address [STREET ADDRESS], [CITY], Pennsylvania [ZIP CODE]
Telephone / Email [________________________________]
Date Letters Granted (Appointment) [__/__/____]

3. DECEDENT INFORMATION

Field Detail
Full Legal Name [DECEDENT FULL LEGAL NAME]
Also Known As [AKA(s), if any]
Date of Death (Valuation Date) [__/__/____]
Last Residence [STREET ADDRESS], [CITY], [COUNTY] County, Pennsylvania
Marital Status at Death ☐ Married ☐ Single ☐ Widowed ☐ Divorced
Social Security No. (last 4) XXX-XX-[____]

4. STATEMENT OF DUTY AND FILING DEADLINE (20 Pa.C.S. § 3301)

Pursuant to 20 Pa.C.S. § 3301(a), every personal representative shall file with the register a verified inventory of all real and personal estate of the decedent, except real estate outside of this Commonwealth. An ancillary personal representative includes in the inventory only the assets for which the ancillary representative is responsible. Pursuant to 20 Pa.C.S. § 3302, the personal representative determines and states in figures opposite each item of the inventory its fair value as of the date of the decedent's death.

Time for filing (20 Pa.C.S. § 3301(c)). The personal representative shall file the inventory no later than the date of filing the account or the due date (including any extension) for the inheritance tax return for the estate, whichever is earlier. Any party in interest may request earlier filing in writing, in which event the inventory shall be filed within three (3) months after appointment or within 30 days after the request, whichever is later. The court may direct the filing of an inventory at any time.

☐ Inheritance tax return (REV-1500) due date (incl. extension): [__/__/____] ☐ Account-filing date: [__/__/____]
☐ This inventory is filed on or before the earlier of those dates.
☐ A party in interest has requested earlier filing; the controlling deadline is [__/__/____].

Real estate outside the Commonwealth (20 Pa.C.S. § 3301(b)).
☐ The decedent owned no real estate outside Pennsylvania.
☐ Out-of-state real estate is listed only in the memorandum at the end (Section 7); its value is not extended into the inventory total.


SCHEDULE A — REAL ESTATE IN PENNSYLVANIA

# Description / Street Address County & Parcel/UPI No. Recording Reference Date-of-Death Fair Value Encumbrance
A-1 [________________________________] [____________________] [____________________] $[________________] [________________]
A-2 [________________________________] [____________________] [____________________] $[________________] [________________]

Schedule A Subtotal (gross fair value): $[________________]


SCHEDULE B — TANGIBLE PERSONAL PROPERTY

# Item Description VIN / Serial / Identifier Date-of-Death Fair Value
B-1 [Vehicle: year/make/model] [____________________] $[________________]
B-2 [Household goods & furnishings] [____________________] $[________________]
B-3 [Jewelry / watches] [____________________] $[________________]
B-4 [Art / antiques / collectibles] [____________________] $[________________]

Schedule B Subtotal: $[________________]


SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS

# Institution Account Type Acct No. (last 4) Date-of-Death Fair Value
C-1 [____________________] ☐ Checking ☐ Savings ☐ CD ☐ Money Market [____] $[________________]
C-2 [____________________] ☐ Checking ☐ Savings ☐ CD ☐ Money Market [____] $[________________]
C-3 Cash on hand $[________________]

Schedule C Subtotal: $[________________]


SCHEDULE D — SECURITIES & BUSINESS INTERESTS

# Description (issuer / type / shares or units) Identifier (CUSIP / acct) Date-of-Death Fair Value
D-1 [Stocks (number of shares / issuer)] [____________________] $[________________]
D-2 [Bonds / mutual funds / securities] [____________________] $[________________]
D-3 [LLC / partnership / closely held business interest] [____________________] $[________________]

Schedule D Subtotal: $[________________]


SCHEDULE E — OTHER ASSETS (INCLUDING DEBTS OWED TO DECEDENT)

# Description Identifier / Source Date-of-Death Fair Value
E-1 [Promissory notes / money owed to decedent + security] [____________________] $[________________]
E-2 [Debt owed by the personal representative to the decedent (§ 3304)] [____________________] $[________________]
E-3 [Tax / utility refunds] [____________________] $[________________]
E-4 [Intellectual property / royalties / other property] [____________________] $[________________]

Schedule E Subtotal: $[________________]


5. RECAPITULATION / SUMMARY

Schedule Category Date-of-Death Fair Value
A Real Estate in Pennsylvania $[________________]
B Tangible Personal Property $[________________]
C Cash, Bank & Financial Accounts $[________________]
D Securities & Business Interests $[________________]
E Other Assets (incl. debts owed to decedent) $[________________]
TOTAL INVENTORY VALUE $[________________]
Less: Encumbrances (Schedule A) ($[________________])
NET VALUE $[________________]

6. VERIFICATION OF PERSONAL REPRESENTATIVE (20 Pa.C.S. § 3301; 18 Pa.C.S. § 4904)

The undersigned, personal representative of the Estate of [DECEDENT FULL LEGAL NAME], deposes and says that the items appearing in the foregoing Inventory include all of the personal assets wherever situated and all of the real estate in the Commonwealth of Pennsylvania of the decedent; that the valuation placed opposite each item of the Inventory represents its fair value as of the date of the decedent's death; and that the decedent owned no real estate outside the Commonwealth of Pennsylvania except as it appears in the memorandum at the end of this Inventory.

I verify that the statements made in this Inventory are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities.

Executed on [__/__/____] at [CITY], Pennsylvania.

Signature of Personal Representative: ______________________________________

Printed Name and Title: [PERSONAL REPRESENTATIVE FULL LEGAL NAME]

Corporate Fiduciary (if applicable): [____________________] By Officer: ______________________________________


7. MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH (20 Pa.C.S. § 3301(b))

# Description / Address (state) Legal Description Value (optional — not totaled)
M-1 [________________________________] [____________________] $[________________]
M-2 [________________________________] [____________________] $[________________]

☐ The decedent owned no real estate outside the Commonwealth of Pennsylvania.


8. ATTORNEY INFORMATION

Field Detail
Attorney Name [ATTORNEY NAME]
Pennsylvania Supreme Court I.D. No. [________________]
Law Firm [____________________]
Address / Telephone / Email [________________________________]

9. CERTIFICATE OF FILING / SERVICE (20 Pa.C.S. § 3301, § 3305)

The verified inventory is filed with the Register of Wills of [COUNTY] County. Objections to the inventory may be made by any party in interest up to the time fixed by rule of court for objecting to the first account (20 Pa.C.S. § 3305). Copies were furnished to interested parties as indicated below.

Party Served Capacity Address Method Date
[________________________________] [____________] [____________________] ☐ Mail ☐ Email ☐ Hand [__/__/____]
[________________________________] [____________] [____________________] ☐ Mail ☐ Email ☐ Hand [__/__/____]

Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE / ATTORNEY NAME]
Pennsylvania Supreme Court I.D. No.: [________________] (if attorney)
Address / Telephone / Email: [________________________________]


ATTACHMENTS CHECKLIST

☐ Standard Inventory form RW-09 (or county Register of Wills inventory form)
☐ Inventory schedules A–E (this document) — figures totaled
☐ Memorandum of real estate outside the Commonwealth (20 Pa.C.S. § 3301(b)), if any
☐ Date-of-death account statements / appraisals supporting fair value (Schedules A–D)
☐ Supplemental inventory for after-discovered property within 30 days of discovery (20 Pa.C.S. § 3303)
☐ Coordination with PA inheritance tax return (REV-1500), due within 9 months of death


SOURCES AND REFERENCES

  • 20 Pa.C.S. § 3301 — Duty of personal representative; verified inventory filed with the register; out-of-state real estate memorandum; time for filing.
  • 20 Pa.C.S. § 3302 — Valuations; fair value as of the date of the decedent's death.
  • 20 Pa.C.S. § 3303 — Supplemental inventory within 30 days of discovery.
  • 20 Pa.C.S. § 3304 — Claims against the personal representative included in the inventory.
  • 20 Pa.C.S. § 3305 — Objections to the inventory by a party in interest.
  • 18 Pa.C.S. § 4904 — Unsworn falsification to authorities (verification penalty).
  • Form RW-09 (Inventory), Register of Wills: https://www.pacourts.us/Storage/media/pdfs/20210224/225712-rw09inventoryeff9116-005413.pdf
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About This Template

Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.

Important Notice

This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.

Last updated: June 2026

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