Arkansas probate is governed by the Arkansas Probate Code (Ark. Code Ann. §§ 28-40-101 through 28-53-106), filed in the Circuit Court (Probate Division) in the county of the deceased's domicile. Arkansas is not a Uniform Probate Code state, but its independent administration procedure (§ 28-47-101) reduces court involvement substantially — the Personal Representative acts with less oversight when the will authorizes it or all heirs consent. The 6-month creditor period runs from the date of first publication — publish Notice to Creditors immediately after receiving Letters Testamentary. Arkansas has no estate tax and no inheritance tax — only income tax filings apply at the state level.
Pursue independent administration when available. If the will authorizes independent administration or all heirs consent in writing, request it at the opening hearing. It eliminates most mid-administration court filings and can significantly reduce time and cost compared to supervised administration.
When Independent Administration Is Available
Arkansas's independent administration (§ 28-47-101 et seq.) is available when:
- The will expressly authorizes independent administration, OR
- All interested parties (heirs, beneficiaries) consent in writing
Under independent administration, the Personal Representative can collect assets, pay debts, manage property, and make distributions with reduced court involvement for most actions.
Supervised administration is required or appropriate when:
- The will does not authorize independent administration and a party will not consent
- An heir contests the will or disputes the distribution
- A creditor disputes a claim or the estate is insolvent
- A minor or incapacitated beneficiary's interests require court protection
- Court oversight is needed to resolve disputes between interested parties
Phase-by-Phase: Arkansas Probate
Phase 1: Filing (Month 1)
- Complete the Petition for Probate of Will (or Petition for Administration if no will) — forms at arcourts.gov
- File the petition and the original will with the Circuit Court clerk in the county of domicile
- Pay the filing fee ($100–$200 depending on county)
- Receive a scheduled court hearing date — typically 1–3 weeks out
- Indicate whether you will seek independent administration (§ 28-47-101)
Phase 2: Opening Hearing and Appointment (Month 1)
- Attend the Circuit Court hearing before the assigned judge
- Present the original will and required documents
- Receive the Order Admitting Will to Probate and Order Appointing Personal Representative
- File the Personal Representative's oath and acceptance
- Obtain certified copies of Letters Testamentary — order 10–12; each institution requires its own original
- Post bond if required by court order (unless waived by the will)
- If independent administration is authorized, receive the Order granting it at this hearing
Phase 3: Notice (Promptly after appointment — publish immediately)
- Publish Notice to Creditors in a newspaper of general circulation in the county for three consecutive weeks
- First publication date starts the 6-month creditor claim period (§ 28-50-101) — publish the week you receive Letters
- Send written notice directly to all known creditors
- Mail written notice to all heirs and beneficiaries via certified mail with return receipt
- Every day of delay in publishing extends the minimum closing date by one day
Phase 4: Inventory (Within 60 Days of Appointment)
- Apply for the estate's EIN at irs.gov/ein; open an estate bank account using the EIN and Letters Testamentary
- Prepare the Inventory listing all probate assets with date-of-death fair market values
- Obtain real estate appraisals from a licensed Arkansas appraiser
- File the Inventory with the Circuit Court within 60 days of appointment
Phase 5: Claims and Taxes (Months 2–8)
- Wait for the 6-month creditor period to expire from the date of first publication (§ 28-50-101)
- Review all creditor claims; disallow invalid claims in writing within the required period
- Pay valid claims in priority order: administration expenses → funeral costs → federal tax debts → medical expenses → other debts
- File the deceased's final Arkansas Form AR1000F (due April 15) and federal Form 1040
- File Arkansas Form AR1002F (fiduciary income) if the estate earns income during administration
- No Arkansas estate tax — no Arkansas Form 706 equivalent; no Arkansas inheritance tax
Phase 6: Distribution (After All Debts Paid)
- Distribute cash, securities, and personal property per the will or Arkansas intestacy law (§ 28-9-201 et seq.)
- Prepare and record a Personal Representative's Deed for each real property at the county circuit clerk/recorder
- Obtain signed receipts and releases from each beneficiary
- Document all distributions in the Final Account or closing papers
Phase 7: Closing (Month 7+)
- Under independent administration: File a Petition for Final Settlement with simplified procedure — formal hearing may not be required in all cases; confirm with county court practice
- Under supervised administration: Prepare Final Account listing all income, expenses, and distributions. File Petition for Final Settlement and Order of Final Distribution. Attend closing hearing. Receive Order of Final Distribution.
- Close the estate bank account after closing
- Retain all estate records for at least 3 years
Arkansas Income Tax: What the Estate Owes
Arkansas flat income tax (4.4%) — no estate tax, no inheritance tax.
- Form AR1000F — deceased's final Arkansas individual income tax return; due April 15 of the following year; covers Jan. 1 through date of death
- Form AR1002F — Arkansas Fiduciary Income Tax Return; required if the estate earns income during administration (interest, rent, capital gains, dividends)
- Flat 4.4% rate — Arkansas recently simplified its income tax to a near-flat top rate of 4.4%; relatively low compared to neighboring states
- No Arkansas estate tax — Arkansas eliminated its estate tax; no state Form 706 equivalent required
- No Arkansas inheritance tax — all beneficiaries receive their share free of state inheritance tax regardless of relationship
- Federal returns still required — federal Form 1040 (final) and federal Form 1041 (if estate income exceeds $600)
Arkansas's 4.4% income tax rate is among the lowest in the region. If the estate holds income-producing assets — rental property, investment accounts, or business interests — the estate fiduciary income tax (Form AR1002F) is modest compared to states like Wisconsin (7.65%), Minnesota (9.85%), or California (13.3%). Consider distributing income to beneficiaries where possible to shift income tax to their individual returns at potentially similar or lower rates.