Pennsylvania law has rules that must be followed before anyone enters a safe deposit box upon the death of an owner of the box. Even spouses and joint owners of the box must follow these procedures.
A safe deposit box may be entered to remove a Will or burial instructions, but a bank employee must be present, and the bank has to complete and mail PA Form REV-487 to the PA Department of Revenue (Entry Into A Safe Deposit Box To Remove A Will Or Cemetery Deed) after such entry. No other property may be removed without complying with the following additional procedures.
Only an Executor or Personal Representative may review and remove the safe deposit contents of a deceased owner. If there is also a surviving joint owner of the box, that joint owner may also be present.
The Executor or Personal Representative must provide written notice to the PA Department of Revenue via certified mail with return receipt service at least 7 days before entering the safe deposit box. A copy of such notice must also be provided to the bank. At the time of entry, the Executor or Personal Representative must also provide the bank with a sworn statement that the required notice to the PA Department of Revenue was given. Finally, within 20 days after entering the safe deposit box, the Executor or Personal Representative must return a completed Safe Deposit Box Inventory Form REV-485 to the PA Department of Revenue. No inventory filing is required for safe deposit boxes jointly owned by husband and wife, so long as one spouse remains alive.
The attorneys of Supinka & Supinka, PC are experienced in assisting clients with the PA Department of Revenue procedures on entering a safe deposit box. For more information and help with complying with such procedures, please call Supinka & Supinka PC (724) 349-6768.
