California Probate at a Glance
| Item | Detail |
|---|---|
| Governing Law | California Probate Code (Title 1–22) |
| Court | Superior Court — Probate Division (county of deceased's domicile) |
| Small Estate Threshold | $184,500 gross value (§13100 affidavit; no court filing) |
| Creditor Period | 4 months from Letters Testamentary, or 60 days from direct notice |
| Inventory Due | Within 4 months of appointment (Probate Referee required) |
| Typical Timeline | 9–18 months minimum |
| CA Estate Tax | None — California has no state estate tax |
| Filing Fee | $400–$1,000+ (varies by county and estate value) |
| Statutory Attorney/Executor Fee | 4% of first $100K + 3% of next $100K + 2% of next $800K (each party) |
California's Governing Law: The Probate Code
California probate is governed by the California Probate Code, covering Titles 1 through 22. Key sections include:
- §13100 — Small estate affidavit (personal property ≤ $184,500)
- §6400–6414 — Intestate succession (who inherits without a will)
- §8000+ — Commencement of probate proceedings
- §9050–9054 — Notice to creditors
- §10800–10810 — Statutory fees for attorneys and executors
- §10400–10592 — Independent Administration of Estates Act (IAEA)
All California probate forms use the "DE-" prefix and are available free from the Judicial Council at courts.ca.gov/forms.htm.
IAEA Authority: The Most Important Thing to Request
California's Independent Administration of Estates Act (IAEA) is one of the most executor-friendly provisions in the state's probate law. When you file your Petition for Probate (DE-111), check the box requesting full IAEA authority. This grants you the power to:
- Sell real property without prior court approval
- Liquidate investments and securities
- Pay debts, taxes, and expenses of administration
- Grant and accept deeds, mortgages, and easements
Without IAEA authority, you must return to court for approval of each significant estate action — adding months to the process. Always request full IAEA on DE-111.
California Intestacy: Who Inherits Without a Will?
| Surviving Relatives | Who Inherits |
|---|---|
| Spouse + children from that marriage | Spouse gets all community property + 1/3–1/2 of separate property; children share the rest |
| Spouse only (no children, parents, or siblings) | Spouse inherits everything |
| Spouse + children not from that marriage | Spouse gets 1/2 of community property; children split the other half |
| No spouse — children only | Children split equally |
| No spouse, no children | Parents, then siblings, then next of kin |
California is a community property state. All property acquired during the marriage (other than gifts or inheritance) is presumed community property and is owned 50/50 by both spouses.
The 13-Step California Probate Process
Determine if Probate Is Needed
Check if the gross estate is ≤ $184,500 (§13100 affidavit) or if all assets pass via trust, joint tenancy, or named beneficiaries. Only proceed if full probate is required.
Get Organized
Create a dedicated estate Gmail, set up a tracking spreadsheet, forward the mail, and order 5–8 certified death certificates. California courts and institutions frequently require originals.
Locate the Will and Deposit It With the Court
California law requires any person holding a Will to deposit it with the Superior Court of the county of domicile within 30 days of learning of the death — even if no probate is planned (Prob. Code §8200).
Apply for an Estate EIN
Apply online at IRS.gov — receive the EIN immediately. You'll need it to open the estate bank account and file California Form 541 (estate income tax) with the Franchise Tax Board.
Open an Estate Bank Account
Use the deceased's bank if possible. Bring your EIN and death certificate. All estate funds flow through this account — never co-mingle with personal funds.
File the Petition for Probate (DE-111)
File DE-111 (Petition for Probate) + DE-140 (Notice of Petition) + original Will + certified death certificate at the Superior Court in the county where the deceased was domiciled. Pay the filing fee. Request IAEA authority. Get your hearing date (4–8 weeks out).
Publish Notice and Attend the Initial Hearing
Publish DE-140 in a local newspaper of general circulation once per week for 3 consecutive weeks before the hearing. Mail to all heirs and devisees 15 days before. Attend the hearing; receive DE-147 (Duties and Liabilities) and your Letters Testamentary.
Notify Creditors and Publish Creditor Notice
Within 30 days of appointment, send written notice to all known creditors. Publish Notice to Creditors in the local newspaper. The 4-month creditor period runs from the Letters Testamentary issuance date. Known creditors who receive direct notice have 60 days (or the remainder of the 4-month period, whichever is longer).
File the Inventory and Appraisal (DE-160) Within 4 Months
Prepare DE-160: Part 1 (cash, bank balances, publicly traded securities — you appraise these), Part 2 (all other assets — the court-appointed Probate Referee appraises these). File the completed DE-160 within 4 months of your appointment. Start this process immediately — Referees can take several weeks.
Manage the Estate Under IAEA Authority
Sell real property, liquidate investments, pay validated debts, and manage estate affairs using your IAEA authority. Send DE-165 (Notice of Proposed Action) to interested parties for significant acts; wait 15 days for objections.
File Tax Returns
File the deceased's final Form 1040 (federal) and Form 540 (California — FTB) for the year of death. If the estate earned income after death, file Form 1041 (federal) and Form 541 (California — FTB). California has no state estate tax. Hire a CPA — CA income tax rates reach 13.3%.
Prepare the Final Accounting and File DE-295
Prepare a Final Accounting of all transactions (all assets received, income, expenses, proposed distributions, executor compensation). File DE-295 (Petition for Final Distribution) with the accounting. Mail notice to all beneficiaries 15 days before the final hearing.
Attend Final Hearing, Distribute, and Close
The judge approves the accounting and issues the Order for Final Distribution. Distribute assets, obtain signed receipts from all beneficiaries, and close the estate bank account. Retain all records for at least 7 years (IRS has 3 years; CA FTB has 4 years).
California Statutory Fee Schedule
| Gross Estate Value | Rate | Fee on That Tier | Cumulative Fee (Each Party) |
|---|---|---|---|
| First $100,000 | 4% | $4,000 | $4,000 |
| Next $100,000 ($100K–$200K) | 3% | $3,000 | $7,000 |
| Next $800,000 ($200K–$1M) | 2% | $16,000 | $23,000 |
| Next $9,000,000 ($1M–$10M) | 1% | $90,000 | $113,000 |
| Over $25,000,000 | 0.5% | — | Varies |
Both the attorney and the executor each receive the full amount — the fees are not split. On a $500,000 estate, that's $13,000 × 2 = $26,000 total. Filing probate yourself eliminates the attorney's $13,000 entirely.
Common Mistakes in California Probate
| Mistake | Consequence | How to Avoid |
|---|---|---|
| Not requesting IAEA authority on DE-111 | Must return to court for every significant estate action; adds months | Always check the IAEA box on DE-111 |
| Missing the 4-month inventory deadline | Court may remove you as executor; surcharge on fees | Contact the Probate Referee immediately after appointment |
| Paying debts before the creditor period ends | Personal liability if estate is insolvent | Wait until the 4-month period closes; pay in priority order |
| Filing in the wrong county | Petition rejected; fees wasted | File in the county where the deceased was domiciled at death |
| Distributing assets before court approval | Personal liability to creditors; breach of fiduciary duty | Wait for the Order for Final Distribution (DE-295) |
| Skipping DE-165 notice before IAEA acts | Interested parties may void the transaction | Send DE-165 and wait 15 days before acting |
| Not filing CA Form 541 with FTB | FTB penalties; personal liability for unpaid estate income tax | Hire a CPA familiar with both IRS Form 1041 and CA Form 541 |
Get the Complete California Probate Guide
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