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1. Who may enter a safe deposit box after the death of a decedent?

No one is allowed to enter a safe deposit box-not even a joint owner-except to remove a will and/or burial instructions in the presence of a bank employee. The bank employee must complete PA Form REV-487 (Entry into a Safe Deposit Box to remove a Will or Cemetery Deed) to record the entry and mail it to the PA Department of Revenue. PA law states that the contents of safe deposit boxes must be inventoried before they can be removed.

2. Do safe deposit boxes have to be inventoried by the state after someone passes away and who must be present?

Effective May 11, 2011, neither a department or bank employee, nor lawyer or CPA must be present at a safe deposit box inventory. Instead, pursuant to the Inheritance and Estate Tax Act of 1991, a safe deposit box of a decedent may be entered at the time fixed in a notice mailed within seven days of the date of proposed entry, to the Department of Revenue and to the financial institution in which the box is located, 72 P.S. section 9193. The department no longer will provide employees to be present at safe deposit box inventories.

3. How do I arrange an inventory of a safe deposit box?

The Act requires that notice of a proposed safe deposit box entry and inventory must be delivered to the department via United States Postal Service with return receipt service. The Act allows that, when a person furnishes a signed statement under penalty of perjury that he/she, or someone on his / her behalf, has given this notice, the financial institution in which a safe deposit box of a decedent is located shall permit entry into the box and removal of its contents, without the presence of a department or bank employee.

1. The notice must include:
   1. The name of estate and person entering the box,
   2. The name and street address of the financial institution in which the box is located, and
   3. The date and time of entry.
2. The notice must be:
   1. Delivered via United States Postal Service, return receipt service
   2. Copied to the financial institution in which the box is located
   3. Sent at least seven days in advance to:
      • PA Dept of Revenue
        Safe Deposit Box Unit
        P. O. Box 280601
        Harrisburg, PA 17128-0601
3. At the time of entry, the estate representative must also provide a statement to the financial institution attesting that the notice was sent to the department, with the following or similar language:
   "Under penalties of perjury I swear that I gave notice required under Section 2193 of the Inheritance and Estate Tax Act, 72 PS § 9193, to the Pennsylvania Department of Revenue, via United States Postal Service, of my intention to enter this safe deposit box on today's date".
4. Within 20 days of the entry, the estate representative must also return a completed Safe Deposit Box Inventory form REV-485 to the department's Safe Deposit Box Unit.
   The information listed above is intended to be of assistance by providing basic information relating to Pennsylvania Inheritance Tax. All questions regarding your Inheritance Tax Return should be directed to the PA Department of Revenue. The Register of Wills Office is a filing office for your Tax return and can not give advice or assistance in completing your return.

Inheritance Tax Division
PA Department of Revenue
Bureau of Individual Taxes
Department 280601
Harrisburg, PA 17128-0601
Phone: 717-787-8327
Fax: 717-772-0412
Pennsylvania Department of Revenue Site
Email Pennsylvania Department of Revenue