Kentucky full probate is administered through the District Court in the county where the decedent was domiciled at death (KRS § 395.010). Unlike most states, Kentucky's court of general civil jurisdiction — the Circuit Court — has no probate jurisdiction. The critical first step is confirming that you are filing in the District Court, not Circuit Court. The 6-month creditor period runs from the date of death or the date notice is given to creditors, whichever is later (KRS § 396.011).
The 7 Phases of Kentucky District Court Probate
Not all assets require probate court. Non-probate assets transfer automatically: joint tenancy property passes to the surviving owner; accounts with POD/TOD designations transfer to named beneficiaries; life insurance and retirement accounts with named beneficiaries pass outside of probate. Only assets titled solely in the decedent's name with no beneficiary designation require probate court administration.
If total personal property is $15,000 or less and no real estate is involved, the simplified collection procedure under KRS § 395.455 may apply — no District Court filing is required. For most estates, full probate will be needed.
- List all assets and classify each as probate or non-probate
- Total probate personal property value (compare to $15,000 KRS § 395.455 threshold)
- Determine if real estate is in the estate (requires full probate regardless of value)
- Classify each beneficiary as Class A, B, or C for Kentucky inheritance tax purposes
- Locate the original will — original required for District Court filing
File the Petition for Probate with the District Court (NOT Circuit Court) in the county of domicile. Attach the original will (if testate) and a certified death certificate. Pay the filing fee ($50–$150). The court issues Letters Testamentary (testate) or Letters of Administration (intestate) — the legal authority to act on behalf of the estate. Request at least 6–8 certified copies of Letters.
- Confirm correct court is District Court — call the county District Court clerk first
- File Petition for Probate of Will (testate) or Petition for Administration (intestate)
- Attach original will and certified death certificate
- Pay filing fee ($50–$150)
- Receive Letters — request 6–8 certified copies
- Apply for estate EIN at irs.gov (entity type: Estate)
- Open estate bank account using Letters, EIN, and death certificate
Kentucky generally requires the executor or administrator to post a surety bond unless the will expressly waives the bond requirement, or the court grants a waiver with beneficiary consent. The bond amount is typically set at the total value of personal estate assets. Annual premium runs approximately 0.5%–1% of the bond amount.
- Review will for bond waiver language
- If no waiver in will, file motion for waiver with consent of all beneficiaries
- If bond is required, obtain surety bond from a licensed Kentucky surety company
- File the bond with the District Court clerk before exercising authority over assets
- Keep the bond active for the duration of administration
Publish a Notice to Creditors in a newspaper of general circulation in the county. Give direct written notice to all known creditors. The 6-month creditor period runs from the date of death or the date notice is given to creditors, whichever is later (KRS § 396.011). Give notice immediately after receiving Letters to allow the 6-month period to begin running. File proof of publication with the court.
- Publish Notice to Creditors in county newspaper
- Send direct written notice to all known creditors
- Note the date of first notice — 6-month creditor period begins (KRS § 396.011)
- File proof of publication with the District Court clerk
- Send written notice to all known heirs and beneficiaries
- Do not distribute assets before the 6-month period expires
File a sworn Inventory of all estate assets with the District Court. The Inventory must include all real and personal property with estimated fair market values. Collect all estate assets into the estate bank account. Maintain insurance on real estate and vehicles throughout the administration period.
- Prepare sworn Inventory of all estate assets with estimated fair market values
- Include all real property (address, legal description, estimated FMV)
- Include all personal property (financial accounts, vehicles, investments, household goods)
- Include debts owed to the decedent
- File Inventory with the District Court
- Collect all estate assets into the estate bank account
- Obtain appraisals for real estate and high-value personal property
After the 6-month creditor period expires, evaluate and pay valid creditor claims in the priority order set by KRS § 396.175. Kentucky has two separate state tax obligations that must be addressed before closing:
Inheritance tax (if Class B or Class C beneficiaries): File Form 92A200 (under $1M) or Form 92A205 ($1M+) with the Kentucky Department of Revenue. Due within 18 months of death. Tax is assessed on what each Class B or Class C beneficiary receives. Class A beneficiaries are fully exempt.
Income tax: File the deceased's final Kentucky Form 740 (individual income tax, due April 15). File Form 741 (Fiduciary Income Tax) if the estate earns $600 or more in gross income during administration.
- Wait for 6-month creditor period to expire
- Evaluate all creditor claims — pay valid claims in KRS § 396.175 priority order
- Reject invalid or time-barred claims in writing
- Determine inheritance tax class for each beneficiary (A, B, or C)
- File Form 92A200/92A205 if Class B or Class C beneficiaries exist (due 18 months from death)
- Pay any Kentucky inheritance tax owed before final distribution
- File deceased's final Kentucky Form 740 (individual income tax, due April 15)
- File Kentucky Form 741 (Fiduciary Income Tax) if estate earns income during administration
- File deceased's final federal Form 1040 (due April 15)
- File federal Form 1041 if estate earns $600+ in gross income
After all debts and taxes are paid (including any inheritance tax), prepare a Final Settlement listing all assets received, disbursements made, and the balance available for distribution. File the Final Settlement with the District Court. After court approval, distribute assets to heirs, obtain signed receipts, and file for discharge. Transfer real estate by deed recorded with the county clerk; transfer vehicle titles at a Kentucky County Clerk's office.
- Confirm 6-month creditor period has fully expired
- Confirm all debts, income taxes, and inheritance taxes have been paid
- Prepare Final Settlement (all receipts, disbursements, distributable balance)
- File Final Settlement with the District Court
- Distribute assets to heirs per will or intestacy
- Obtain signed receipts from each distributee
- Transfer real estate — prepare deed, execute before notary, record with county clerk
- Transfer vehicle titles at Kentucky County Clerk's office
- File for Discharge of Executor/Administrator
- Retain estate records for at least 3 years after closing
Key Kentucky Statutes
| KRS Citation | Subject |
|---|---|
| KRS § 395.010 | District Court jurisdiction over probate |
| KRS § 394.020 | Will execution requirements — two witnesses required |
| KRS § 394.225 | Self-proving affidavit for wills |
| KRS § 395.455 | Simplified collection — $15,000 personal property; surviving spouse or next of kin |
| KRS § 395.015 | Petition for probate and Letters of Administration |
| KRS § 396.011 | 6-month creditor period — from death or date of notice |
| KRS § 396.175 | Priority order for payment of debts and claims |
| KRS Chapter 140 | Kentucky inheritance tax — Class A/B/C beneficiary rates |
| KRS Chapter 141 | Kentucky income tax — Form 740 (individual) and Form 741 (fiduciary) |
| KRS Chapter 391 | Intestate succession — descent and distribution |
| KRS § 392.020 | Dower and curtesy — surviving spouse's rights in real estate |
Common Kentucky Probate Pitfalls
- Filing in Circuit Court. Kentucky probate belongs in District Court — Circuit Court will reject the petition. Confirm with the county clerk before filing.
- Missing the inheritance tax return. Form 92A200 is due within 18 months of death. Filing late triggers interest and penalties. If Class B or Class C beneficiaries exist, file early.
- Assuming Class A exemption applies to everyone. Verify each beneficiary's relationship to the deceased before concluding no inheritance tax return is needed. Friends and non-related persons are Class C — not exempt.
- Distributing assets before paying inheritance tax. The estate is responsible for ensuring inheritance tax is paid before distribution to Class B or Class C beneficiaries. Distributing first and expecting beneficiaries to pay individually creates collection risk.
- Overlooking dower and curtesy rights. A surviving spouse has a statutory right to a life estate in one-third of real estate (KRS § 392.020). This right cannot be eliminated by a will. Account for it in the estate planning before transferring real estate to other beneficiaries.