Family Exemption
The family exemption
provides specific members of the
decedent's family with $3,500 from
the decedent's estate. This is
similar to the
homestead allowance
found in other states, which is not granted by Pennsylvania.
The family exemption is only available if the decedent was domiciled in
Pennsylvania at the time of death. Note that the decedent's domicile
controls, rather than that of any family member claiming the exemption.
However, the exemption can only be claimed by a member of the decedent's
household, which effectively limits the right to Pennsylvania residents.
The family exemption is restricted to the decedent's:
1. Spouse
2. Child or Children
3. Parent or Parents
The family exemption may only be claimed once, even if more than one family
member qualifies, which means that the total amount paid towards the family
exemption will never exceed $3,500. If multiple claims are made, the
exemption will be paid to the first qualified family member according to the
order of the above listing, with first priority given to the surviving
spouse.
If a spouse does not make a claim, the decedent's children may claim the
family exemption. As noted, only those children who were members of the
decedent's household at the time of death have this right. Also, multiple
qualifying children must share the $3,500 between them.
Finally, if the exemption is not paid to a surviving spouse or any children,
the decedent's parents may claim it. Again, the parents must have resided
with the decedent.
Although the family exemption will be granted when all of the necessary
conditions are present, it will not be paid if the proper legal steps aren't
taken to claim it. Also, the $3,500 may be paid in the form of cash,
personal property, or real property, depending on the claimant's preference.
When it is properly claimed, the only items that can be paid from the estate
before payment of the family exemption are the
administration expenses.
See: Gifts, General Distribution;
Gifts, Insufficient Assets
