Common Form vs. Solemn Form, Independent Administration, Year's Support, 3-month creditor period, and Petition for Discharge — a complete guide for Georgia executors filing without an attorney.
Georgia probate is governed by OCGA Title 53 and administered by the county Probate Court — every Georgia county has one. Georgia is not a Uniform Probate Code (UPC) state, but its modern statutes support Independent Administration (OCGA § 53-7-1 et seq.), which allows the Executor to act without routine court supervision after appointment.
Georgia offers two forms of probate. Common Form is an ex parte procedure with no notice to heirs — it's faster to initiate, but any interested party can challenge the will for up to 4 years after probate. Solemn Form requires notice to all heirs and interested parties, but once the court enters the order, the challenge window closes permanently. For most estates, Solemn Form is recommended because it provides finality and protects the Executor from future challenge.
Georgia has no state estate tax and no inheritance tax. Only federal estate tax (Form 706) may apply to estates over ~$13.99 million in 2025. File the deceased's final Georgia Form 500 (individual income tax) and Form 501 (fiduciary, if estate earns income during administration).
| Feature | Common Form | Solemn Form |
|---|---|---|
| Notice to heirs required | No — ex parte | Yes — all heirs and interested parties |
| Challenge window | 4 years after probate | Closes when order entered |
| Speed of initiation | Faster to file | Slightly slower (notice required) |
| Recommended for most estates | Only if all heirs cooperative and no disputes | Yes — provides finality |
| Independent administration available? | Yes | Yes |
| Court supervision after appointment | Minimal under Ind. Admin. | Minimal under Ind. Admin. |
Independent Administration (OCGA § 53-7-1) is not automatic — it must be authorized by the will or granted by consent of all beneficiaries. If the will authorizes independent administration, confirm this in the petition. If the will is silent, obtain written consent from all beneficiaries before or at the hearing. Without it, the estate may default to supervised administration, which requires court approval for many actions and adds time and expense.
Determine whether any simplified procedure applies (No-Administration Petition for $10,000 or less; Year's Support for surviving spouse/minor children). For most estates, full Independent Administration is required. Locate the original will and verify it meets Georgia's execution requirements (two witnesses; holographic wills not valid in Georgia).
Order 8–10 certified death certificates from dph.georgia.gov. File the Petition for Probate and Appointment of Executor with the county Probate Court. Pay the filing fee ($50–$200). Elect Common Form or Solemn Form. Request 8 certified copies of Letters Testamentary once issued.
After the court appoints the Executor and issues Letters Testamentary, apply for a federal EIN at irs.gov and open a dedicated estate bank account. All estate income and disbursements must flow through this account. Request independent administration authorization at the same hearing if not already in the will.
Publish Notice to Creditors once per week for 4 consecutive weeks in the county legal organ — the official newspaper of general circulation for the county. File proof of publication with the Probate Court. Send direct written notice to all known creditors. The 3-month creditor period runs from the date of first publication.
Georgia law requires Notice to Creditors to be published once per week for four consecutive weeks in the county legal organ (OCGA § 53-7-41). This is different from states that require only a single publication. Failure to publish correctly restarts the clock. Confirm which newspaper is the legal organ for your county — the county Probate Court can advise.
Prepare a comprehensive Inventory of all estate assets with fair market values as of the date of death. Georgia does not require Inventory filing with the court unless ordered (OCGA § 53-7-30), but the Executor should maintain thorough records. Obtain appraisals for real estate and high-value items. Collect estate income (dividends, interest, rents). Cancel recurring charges and maintain property insurance.
After the 3-month period from first publication expires, evaluate all creditor claims received. Accept or reject each claim in writing. Pay valid claims in the OCGA § 53-7-40 priority order: (1) Year's Support; (2) expenses of administration; (3) funeral expenses; (4) taxes; (5) all other debts. Reject invalid, time-barred, or contested claims in writing.
File the deceased's final Georgia Form 500 (individual income tax, flat 5.49% in 2024, due April 15). File Georgia Form 501 (Fiduciary Income Tax Return) if the estate earned income during administration. File the deceased's final federal Form 1040 and federal Form 1041 if the estate earned $600 or more in gross income. No Georgia estate tax or inheritance tax return required.
After all debts and taxes are paid, prepare the Final Return (Petition for Discharge) and file it with the Probate Court. The Final Return summarizes all assets received, disbursements made, and proposed distribution. Once the court issues the Order of Discharge, distribute assets to heirs, obtain signed receipts, record deeds with the county Superior Court Clerk, and transfer vehicle titles at the county tag office. Close the estate bank account.
| Priority | Category | Notes |
|---|---|---|
| 1st | Year's Support | Surviving spouse / minor children — before all creditors except admin. expenses |
| 2nd | Expenses of administration | Executor fees, attorney fees, court costs, appraisal fees |
| 3rd | Funeral expenses | Reasonable funeral and burial costs |
| 4th | Taxes | Federal, state, and local taxes owed by the deceased |
| 5th | All other debts | Unsecured debts, medical bills, credit cards, personal loans |
| Statute | Topic |
|---|---|
| OCGA § 53-2-40 | No-Administration Petition ($10,000 threshold) |
| OCGA § 53-3-1 | Year's Support — surviving spouse / minor children |
| OCGA § 53-4-20 | Will execution requirements (two witnesses; holographic wills not valid) |
| OCGA § 53-5-1 et seq. | Appointment of Executor / Administrator |
| OCGA § 53-7-1 et seq. | Independent Administration |
| OCGA § 53-7-30 | Inventory — court filing generally not required unless ordered |
| OCGA § 53-7-40 | Priority of claims |
| OCGA § 53-7-41 | Notice to Creditors — publication once/week for 4 consecutive weeks; 3-month period |
| OCGA § 53-2-1 | Intestate succession |
| Mistake | Why It Matters | Prevention |
|---|---|---|
| Using Common Form when Solemn Form is safer | Leaves 4-year challenge window open | Choose Solemn Form to permanently close challenge risk |
| Not requesting Independent Administration at hearing | Defaults to supervised administration — requires court approval for many actions | Confirm IA authorization in will or get consent of all beneficiaries before hearing |
| Missing Year's Support petition opportunity | Surviving spouse loses priority claim over creditors | File Year's Support petition before estate closes |
| Distributing before 3-month creditor period expires | Executor personally liable for creditor claims | Mark first publication date + 3 months as the earliest distribution date |
| Submitting handwritten (holographic) will to probate | Not valid in Georgia — estate proceeds intestate | Consult attorney if original signed will cannot be found |
| Missing Georgia Form 501 (fiduciary income tax) | Penalties and interest from Georgia DOR | File Form 501 if estate earns any income during administration |
| State | UPC? | Court | Creditor Period | Independent Admin? | Estate Tax |
|---|---|---|---|---|---|
| Georgia | No | Probate Court (every county) | 3 months from publication | Yes (OCGA § 53-7) | None |
| South Carolina | UPC-based | Probate Court (county) | 8 months from appointment | Yes (informal) | None |
| North Carolina | No | Superior Court Clerk | 3 months from publication | Limited | None |
| Alabama | No | Probate Court (county) | 6 months from grant | Yes | None |
| Tennessee | No | Chancery/Circuit Court | 4 months from publication | Limited | None |
| Florida | No | Circuit Court (Probate Division) | 3 months from publication | Formal/Summary Admin. | None |
Get the complete step-by-step Georgia probate guide — from Petition for Probate to Petition for Discharge. Interactive checklist with every OCGA deadline.
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