Delaware Probate Timeline
Key deadlines: 3-month Inventory, 6-month creditor period from first publication, and April 30 state income tax deadline — all running from the qualification or publication date
📋 Delaware Probate: Two Clocks + One Important Tax Date
When the Personal Representative qualifies with the Register of Wills, two deadlines begin: (1) the 3-month Inventory deadline from appointment; and (2) the 6-month creditor period from the date of first publication (not appointment). Additionally, Delaware state income tax returns are due April 30 — not April 15 like federal. Calendar all three on qualification day.
When the Personal Representative qualifies with the Register of Wills, two deadlines begin: (1) the 3-month Inventory deadline from appointment; and (2) the 6-month creditor period from the date of first publication (not appointment). Additionally, Delaware state income tax returns are due April 30 — not April 15 like federal. Calendar all three on qualification day.
Delaware Probate: Master Deadline Table
| Deadline | Trigger | Measured From | Statute |
|---|---|---|---|
| File petition for probate | No statutory deadline — promptly after death | Date of death | Del. Code tit. 12 |
| Publish Notice to Creditors | As soon as possible after qualifying | Appointment date | Del. Code tit. 12, § 2102 |
| File Inventory | 3 months from appointment | Appointment date | Del. Code tit. 12 |
| Creditor period expires | 6 months from first publication | First publication date | Del. Code tit. 12, § 2102 |
| Evaluate and pay creditor claims | After 6-month period expires | First publication date + 6 months | Del. Code tit. 12, § 2105 |
| File deceased's final DE income tax (Form 200-01) | April 30 | End of tax year | Del. Code tit. 30 |
| File DE fiduciary income tax (Form 400) | April 30 (if estate earns income) | End of estate tax year | Del. Code tit. 30 |
| File deceased's final federal Form 1040 | April 15 | End of tax year | IRC § 6075 |
| File federal Form 1041 | April 15 (if estate earns > $600) | End of estate tax year | IRC § 6072 |
| Final distributions to heirs | After creditor period expires and taxes paid | Varies | Del. Code tit. 12 |
| File final account with Register of Wills | When estate ready to close | After final distributions | Del. Code tit. 12 |
| Receive discharge | After Register approves final account | After final account | Del. Code tit. 12 |
⚠️ April 30 for Delaware, April 15 for Federal — Don't Confuse the Two
Delaware state income tax returns are due April 30. Federal income tax returns (Form 1040 for the deceased's final return; Form 1041 for estate fiduciary income) are due April 15. Two different deadlines, 15 days apart. Out-of-state executors unfamiliar with Delaware consistently miss the April 30 Delaware deadline.
Delaware state income tax returns are due April 30. Federal income tax returns (Form 1040 for the deceased's final return; Form 1041 for estate fiduciary income) are due April 15. Two different deadlines, 15 days apart. Out-of-state executors unfamiliar with Delaware consistently miss the April 30 Delaware deadline.
Month-by-Month Calendar
Week 1–2
Immediately After Death
- Secure estate assets — home, vehicles, financial accounts
- Order 8–10 certified death certificates from DE Division of Public Health (dhss.delaware.gov)
- Locate the original will — Register of Wills requires the original
- Identify all heirs and devisees with addresses
- Notify Social Security Administration; return any payment received after death
- Pay urgent bills — mortgage, insurance, utilities on estate property
- Cancel subscriptions and recurring charges
Week 2–4
Qualify with Register of Wills
- File petition with Register of Wills in county of domicile (New Castle, Kent, or Sussex)
- Submit original will and certified death certificate
- Take oath; receive Letters Testamentary or Letters of Administration
- Request 8+ certified copies of Letters
- Note appointment date — Inventory due in 3 months
- Apply for estate EIN at irs.gov (select "Estate" entity type)
- Open estate checking account
- Publish Notice to Creditors in county newspaper
- Mail direct notice to all known creditors
- Note first publication date — 6-month creditor period expires on this date + 6 months
Month 1–3
Inventory and Asset Valuation
- Collect and value all probate assets using Letters of Administration
- Obtain appraisals for real estate and high-value personal property
- Collect bank account balances, investment account values as of date of death
- Prepare Inventory listing all probate assets with FMV at date of death
- File Inventory with Register of Wills — DUE within 3 months of appointment
- Send copy of Inventory to all interested persons
- Transfer incoming mail; redirect direct deposits to estate account
Month 3–6
During the Creditor Period
- Receive and evaluate creditor claims as they arrive
- Do NOT make final distributions to heirs during this period
- Continue paying ongoing estate expenses (mortgage, insurance, property taxes)
- Prepare deceased's final Delaware Form 200-01 and federal Form 1040 for upcoming filing
- Prepare Delaware Form 400 and federal Form 1041 if estate earns income
- Confirm no Delaware estate tax (none) and no inheritance tax (none)
Month 6
Creditor Period Expires
- Creditor period expires — 6 months from first publication (Del. Code tit. 12, § 2102)
- Finalize all creditor claims — accept valid; reject invalid in writing
- Pay valid claims in priority order (Del. Code tit. 12, § 2105)
- Begin planning final distributions to heirs
- Confirm all income earned by estate has been identified for Form 400 filing
April 15 / April 30
Tax Filing Season
- April 15 — File deceased's final federal Form 1040
- April 15 — File federal Form 1041 (if estate earned > $600)
- April 30 — File deceased's final Delaware Form 200-01
- April 30 — File Delaware Form 400 (if estate earns income)
- Note: Delaware deadline is April 30 — different from the April 15 federal deadline
- No Delaware estate tax return required (none)
- No Delaware inheritance tax return required (none)
Month 7–15
Distribute Assets and Close
- Make final distributions to heirs — obtain signed receipts from each distributee
- Transfer real estate by deed recorded with county Recorder of Deeds
- Transfer vehicle titles at Delaware Division of Motor Vehicles
- Close financial accounts and transfer remaining funds to heirs
- Search Delaware unclaimed property (unclaimedproperty.delaware.gov) before closing
- File final account with Register of Wills
- Await Register's review and approval of final account
- Receive discharge — estate officially closed
- Close estate bank account after discharge
- Retain all estate records for at least 3 years after closing
✅ Delaware Tax Calendar Summary
Form 200-01 (deceased's final DE income tax): April 30
Form 400 (DE fiduciary income tax, if estate earns income): April 30
DE Estate Tax: None — repealed January 1, 2018
DE Inheritance Tax: None — repealed 1999
Federal Form 1040 (deceased's final federal): April 15
Federal Form 1041 (estate income > $600): April 15
Form 200-01 (deceased's final DE income tax): April 30
Form 400 (DE fiduciary income tax, if estate earns income): April 30
DE Estate Tax: None — repealed January 1, 2018
DE Inheritance Tax: None — repealed 1999
Federal Form 1040 (deceased's final federal): April 15
Federal Form 1041 (estate income > $600): April 15
Delaware Probate: Typical Total Duration
| Estate Type | Typical Duration | Key Driver |
|---|---|---|
| Small Estate Affidavit (under $30K personal property) | 1–3 months | 30-day wait; institution processing time |
| Simple estate — no real estate, clear beneficiaries | 9–12 months | 6-month creditor period; final account filing |
| Estate with real estate sale | 12–18 months | Time to sell + real estate transfer + account filing |
| Contested estate | 24+ months | Court of Chancery litigation; disputed claims |
Delaware vs. Neighboring States: Timeline Comparison
| Milestone | Delaware | Maryland | Pennsylvania | New Jersey | Virginia |
|---|---|---|---|---|---|
| Inventory deadline | 3 months | 3 months | 3 months | None specified | 4 months |
| Creditor period | 6 months from publication | 6 months from publication | 1 year from letters | 9 months from appointment | 1 year from qualification |
| Annual accounts required? | Generally no | Yes — 9 months first account | Only if contested | No | Yes — first settlement 16 months |
| State income tax due date | April 30 | April 15 | April 15 | April 15 | May 1 |
| Estate tax? | No (repealed 2018) | Yes — $5M exemption | No | No | No |
| Inheritance tax? | No (repealed 1999) | Yes — 10% | Yes — 4.5%–15% | Yes — up to 16% | No |
| Typical total duration | 9–15 months | 10–16 months | 12–18 months | 12–18 months | 18–24 months |
5 Tips for Delaware Personal Representatives
💡 Tip 1: Delaware Has Only 3 Counties — File in the Right One
Delaware is one of the smallest states with only 3 counties: New Castle (Wilmington area), Kent (Dover area), and Sussex (Georgetown/beach area). File with the Register of Wills in the county where the deceased was domiciled — not where assets are located. With only 3 counties, the correct jurisdiction is usually easy to identify, but file based on domicile.
Delaware is one of the smallest states with only 3 counties: New Castle (Wilmington area), Kent (Dover area), and Sussex (Georgetown/beach area). File with the Register of Wills in the county where the deceased was domiciled — not where assets are located. With only 3 counties, the correct jurisdiction is usually easy to identify, but file based on domicile.
💡 Tip 2: No Estate Tax, No Inheritance Tax — Simplified Tax Picture
Delaware has no estate tax (repealed 2018) and no inheritance tax (repealed 1999). The only state tax obligation is the income tax (Form 200-01 for the deceased's final return; Form 400 for estate income) — both due April 30. No state tax clearance letter is needed to close a Delaware estate. This significantly simplifies Delaware probate compared to Maryland or Pennsylvania.
Delaware has no estate tax (repealed 2018) and no inheritance tax (repealed 1999). The only state tax obligation is the income tax (Form 200-01 for the deceased's final return; Form 400 for estate income) — both due April 30. No state tax clearance letter is needed to close a Delaware estate. This significantly simplifies Delaware probate compared to Maryland or Pennsylvania.
💡 Tip 3: Publish Notice to Creditors Immediately After Qualifying
The 6-month creditor period starts from first publication, not from qualification. Publish the Notice to Creditors in a county newspaper within days of receiving Letters — every week of delay extends your overall timeline. Mail written notice to all known creditors the same week. The sooner the clock starts, the sooner you can close.
The 6-month creditor period starts from first publication, not from qualification. Publish the Notice to Creditors in a county newspaper within days of receiving Letters — every week of delay extends your overall timeline. Mail written notice to all known creditors the same week. The sooner the clock starts, the sooner you can close.
💡 Tip 4: April 30 Delaware Tax Deadline — Different from Federal
Delaware income tax (Form 200-01 and Form 400) is due April 30. Federal (Form 1040 and Form 1041) is due April 15. These are two separate deadlines 15 days apart. Mark both on your calendar separately. Missing the April 30 Delaware deadline results in late filing penalties and interest.
Delaware income tax (Form 200-01 and Form 400) is due April 30. Federal (Form 1040 and Form 1041) is due April 15. These are two separate deadlines 15 days apart. Mark both on your calendar separately. Missing the April 30 Delaware deadline results in late filing penalties and interest.
💡 Tip 5: Real Estate Transfers Require a Recorded Deed
To transfer real estate from the estate to an heir, you must record a deed with the county Recorder of Deeds — Letters Testamentary alone do not transfer real estate title. The Personal Representative signs as grantor. Record the deed before or at the time of the final account. Vehicle titles transfer separately through the Delaware Division of Motor Vehicles.
To transfer real estate from the estate to an heir, you must record a deed with the county Recorder of Deeds — Letters Testamentary alone do not transfer real estate title. The Personal Representative signs as grantor. Record the deed before or at the time of the final account. Vehicle titles transfer separately through the Delaware Division of Motor Vehicles.
Ready to Start Delaware Probate?
Our Delaware Probate Guide includes a complete timeline checklist — Inventory, creditor period, April 30 tax deadline, and closing — for every phase of Delaware probate.