Kentucky probate has three independent deadline tracks that must be managed simultaneously: the 6-month creditor period (from death or notice date), the 18-month inheritance tax return deadline (Form 92A200, if Class B or Class C beneficiaries exist), and the April 15 income tax deadlines (Form 740 final return; Form 741 fiduciary income). Kentucky's typical administration runs 9–12 months for Class A-only estates; estates with Class B/C beneficiaries may take 12–15 months to ensure the inheritance tax is settled before final distribution.
Three separate deadlines run simultaneously — track all three. The 6-month creditor period (KRS § 396.011), the 18-month inheritance tax return deadline (Form 92A200), and the April 15 income tax deadlines all run independently. Missing the inheritance tax deadline triggers interest and penalties. Missing the creditor period start by delaying notice adds months to the administration. Map all three tracks on a calendar on Day 1.
Statutory Deadlines at a Glance
| Deadline | Trigger Event | KRS Citation | Notes |
|---|---|---|---|
| DAY 1 File Petition in District Court | As soon as possible after death | § 395.010, § 395.015 | File in District Court — NOT Circuit Court; confirm with county clerk first |
| Receive Letters | After District Court approves petition | § 395.015 | Request 6–8 certified copies; each institution needs its own |
| Post Bond | Before exercising authority | § 395.125 | Required unless waived by will or court order |
| GIVE NOTICE to Creditors | Immediately after receiving Letters | § 396.011 | Publish in county newspaper; give direct notice to known creditors; 6-month clock starts |
| File Inventory | As soon as assets are identified | § 395.250 | Sworn inventory of all estate assets with estimated FMV |
| 6 MONTHS Creditor Period Expires | From date of death or date of notice — whichever is later | § 396.011 | No distribution of assets before this date; creditors who miss this period are barred |
| Pay Valid Creditor Claims | After 6-month period expires | § 396.175 | Pay in statutory priority order; reject invalid claims in writing |
| File Decedent's Final Form 740 | April 15 of year following death | KRS § 141.180 | Kentucky individual income tax; flat 4% rate |
| File Kentucky Form 741 (if applicable) | April 15 / fiscal year end | KRS § 141.180 | Required if estate earns income during administration; flat 4% |
| File Federal Form 1040 Final Return | April 15 of year following death | 26 U.S.C. § 6012 | Federal only |
| File Federal Form 1041 (if applicable) | April 15 / fiscal year end | 26 U.S.C. § 6012 | Required if estate earns $600+ gross income; no Kentucky equivalent if Form 741 filed |
| 18 MONTHS Inheritance Tax Return Due | From date of death | KRS § 140.220 | Form 92A200 (under $1M) or Form 92A205 ($1M+); required only if Class B or Class C beneficiaries exist; interest accrues from 9 months |
| Pay Kentucky Inheritance Tax | With Form 92A200 or on installment | KRS § 140.220 | Must be paid before distributing assets to Class B/C beneficiaries |
| Prepare Final Settlement | After all debts and taxes paid | § 395.610 | All receipts, disbursements, and distributable balance |
| Distribute Assets to Heirs | After District Court approves Final Settlement | § 395.610 | Obtain signed receipts from each distributee |
| Transfer Real Estate | After Final Settlement | — | Prepare deed; execute before notary; record with county clerk |
| File for Discharge | After all distributions and receipts | § 395.640 | Court enters Order of Discharge — formally closes the estate |
Inheritance tax interest accrues from 9 months — not 18. While the Form 92A200 return is due within 18 months of death, interest begins accruing on unpaid Kentucky inheritance tax from 9 months after death (KRS § 140.220). To minimize interest costs, pay the inheritance tax by month 9 even if you file the return later. A 6-month extension for filing (but not payment) is available by filing Form 92A205-E before the due date.
Month-by-Month Administration Calendar
| Period | Tasks and Milestones |
|---|---|
| Week 1–2 | Confirm District Court is the correct court; order certified death certificates (6–10); locate original will; identify beneficiaries and classify each as Class A, B, or C for inheritance tax; apply for EIN; prepare petition documents |
| Week 2–4 | File Petition for Probate in District Court; receive Letters; pay filing fee ($50–$150); open estate bank account; arrange newspaper publication of Notice to Creditors — 6-month creditor clock starts on notice date; post surety bond if required |
| Month 1–3 | File Inventory with District Court; collect estate assets; cancel subscriptions; notify Social Security, VA, pension plans; maintain insurance; evaluate incoming creditor claims; prepare decedent's final Kentucky Form 740 (due April 15) |
| Month 3–6 | 6-month creditor period running; pay Kentucky inheritance tax by Month 9 to avoid interest — even if the return is filed later; prepare Form 92A200 if Class B/C beneficiaries exist; finalize accounting draft; prepare federal Form 1040/1041 |
| Month 6–7 | Creditor period expires (6 months from notice date); evaluate and pay valid claims in KRS § 396.175 priority; reject time-barred claims in writing; file or confirm inheritance tax return status |
| Month 7–9 | Finalize Final Settlement; file with District Court; schedule final hearing (if required); begin asset distribution after court approval; collect signed receipts; pay inheritance tax before distributing to Class B/C beneficiaries |
| Month 9–12 | Transfer real estate via deed (record with county clerk); transfer vehicle titles at County Clerk's office; close estate bank account; file for Discharge of Executor; retain records for 3 years after closing |
| Month 12–18+ | Estates with Class B/C beneficiaries: ensure Form 92A200 is filed by Month 18; complex estates with disputed claims, real estate sales, or multiple beneficiaries may take longer; inheritance tax deadline is absolute — file by 18 months regardless of estate status |
Class A-only estates close faster and simpler. When all beneficiaries are Class A (spouse, parents, children, grandchildren, siblings), there is no Kentucky inheritance tax return to file, no Form 92A200, and no 18-month inheritance tax deadline to track. Class A-only estates typically close in 9–12 months, driven primarily by the 6-month creditor period. This covers the vast majority of Kentucky estates — spouses, children inheriting from parents, and parents inheriting from children.
How Kentucky Compares to Neighboring States
| State | Creditor Period | Inheritance Tax | Income Tax | Typical Duration |
|---|---|---|---|---|
| Kentucky | 6 months from death/notice | Class B/C: 4–16% | Flat 4% | 9–15 months |
| Tennessee | 4 months from first publication | None | None | 7–12 months |
| West Virginia | 6 months from appointment | None | Flat 4% | 9–14 months |
| Virginia | 1 year (creditors barred after 1 year) | None | 2%–5.75% | 9–14 months |
| Ohio | 6 months from appointment | None | 0%–3.99% | 9–14 months |
| Indiana | 9 months from appointment | None (repealed 2013) | Flat 3.05% | 10–15 months |
Kentucky is one of only six states with an inheritance tax. As of 2025, only Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy an inheritance tax. (Iowa is phasing theirs out.) Kentucky's inheritance tax applies to Class B and Class C beneficiaries only — Class A beneficiaries (spouse, parents, children, grandchildren, siblings) are fully exempt. This means most Kentucky families pay no state death tax. But for estates with friends, nieces/nephews, or more distant heirs as beneficiaries, the inheritance tax is a material obligation that must be factored into the administration timeline.
Tips for Staying on Schedule
- File in District Court immediately. Call the county clerk first to confirm the correct court and required forms. Do not waste time preparing documents for Circuit Court.
- Give notice the week you receive Letters. The 6-month creditor period starts on the notice date — delay in giving notice directly extends the administration. Arrange newspaper publication the same week you receive Letters.
- Classify beneficiaries on Day 1. Determine whether any Class B or Class C beneficiaries exist as soon as you identify heirs. This determines whether Form 92A200 must be filed and shapes the entire 18-month tax timeline.
- Pay inheritance tax by Month 9. Interest on unpaid Kentucky inheritance tax begins accruing from 9 months after death. Even if you file the return later, pay the estimated tax by Month 9 to stop interest from running.
- Don't distribute to Class B/C beneficiaries before paying their inheritance tax. The estate is responsible for withholding and paying the tax before distributing shares to Class B and Class C beneficiaries.