Missouri probate is governed by the Missouri Revised Statutes Chapter 473, filed in the Circuit Court (Probate Division) in the county of the deceased's domicile. Unlike states that adopted the Uniform Probate Code, Missouri requires court hearings at both the opening and closing of an estate. Missouri's most distinctive feature is its 6-month creditor notice period — the longest among all neighboring states and far longer than the 60-day period in UPC states — which sets a floor of at least 7–9 months before the estate can close.
Missouri's 6-month creditor period dominates the timeline. Kansas: 4 months. Iowa: 4 months. Nebraska (UPC): 60 days. Illinois: 6 months. Missouri: 6 months. The creditor period does not start until the first newspaper publication — every week you delay publishing after receiving Letters Testamentary is a week added to your minimum closing date. Publish immediately.
When Independent Administration Is Available
Missouri's independent administration (RSMo § 473.083) lets the Personal Representative administer the estate with minimal court supervision. To qualify:
- The will expressly authorizes independent administration, OR
- All interested parties (heirs, legatees, surviving spouse) consent in writing
Under independent administration, most estate actions — collecting assets, paying bills, managing property — do not require prior court approval. The opening hearing and final settlement filing are still required, but the number of court interactions is significantly reduced compared to supervised probate.
Full supervised probate is required if:
- The will does not authorize independent administration and an interested party will not consent
- An heir contests the validity of the will
- A creditor disputes a claim or the estate is insolvent
- A minor or incapacitated beneficiary's interests require court protection
- The Personal Representative has conflicts of interest that require court oversight
Phase-by-Phase: Missouri Probate
Phase 1: Filing (Month 1)
- Complete the Petition for Letters Testamentary (or Petition for Letters of Administration if no will) — forms at courts.mo.gov
- File the petition and the original will with the Circuit Court Probate Division in the county of domicile
- Pay the filing fee ($50–$150 depending on county)
- Receive a scheduled court hearing date — typically 1–3 weeks out
- Serve notice of the hearing on heirs and interested parties as required by Missouri court rules
- Review the will for an independent administration clause — if present, request it at the opening hearing
Phase 2: Opening Hearing and Appointment (Month 1)
- Attend the Circuit Court hearing before the assigned judge or probate commissioner
- Present the original will and required documents
- Receive the Order Admitting Will to Probate (or Order of Intestacy) and Order Appointing Personal Representative
- File the Personal Representative's oath and acceptance (if not already filed)
- Obtain certified copies of Letters Testamentary — each financial institution requires its own original copy; order 10–12
- If independent administration is authorized, receive the Order granting it at this hearing
Phase 3: Notice (Promptly after appointment — start the 6-month clock)
- Publish Notice to Creditors in a newspaper of general circulation in the county for three consecutive weeks (RSMo § 473.033)
- First publication date starts the 6-month creditor claim period (RSMo § 473.360) — do this immediately
- Send written notice directly to all known creditors
- Mail written notice to all heirs and beneficiaries of the probate proceeding — use certified mail
Phase 4: Inventory (Within 30 Days of Appointment)
- Apply for the estate's EIN at irs.gov/ein (free, instant); open an estate bank account using the EIN and Letters Testamentary
- Prepare the Inventory listing all probate assets with date-of-death fair market values (RSMo § 473.233)
- Obtain real estate appraisals from a licensed Missouri appraiser — formal appraisal required
- File the Inventory with the Circuit Court within 30 days of appointment (§ 473.233)
- Collect all estate assets: transfer accounts to the estate, redirect mail, maintain and insure real estate
Phase 5: Claims and Taxes (Months 2–8)
- Wait for the full 6-month creditor period to expire from the date of first publication (§ 473.360)
- Review all creditor claims; disallow invalid claims in writing within the required period
- Pay valid claims in priority order (RSMo § 473.397): administration costs → funeral expenses → federal tax debts → medical expenses of last illness → employee wages → other debts
- File the deceased's final Missouri Form MO-1040 (due April 15) and federal Form 1040
- File Missouri Form MO-1041 (fiduciary income) if the estate earns income during administration
- No Missouri estate tax — no Missouri Form 706 equivalent; no Missouri inheritance tax
Phase 6: Distribution (After All Debts Paid)
- Distribute cash, securities, and personal property per the will or Missouri intestacy law (RSMo § 474.010 et seq.)
- Prepare and record a Personal Representative's Deed for each real property at the county recorder of deeds office
- Obtain signed receipts and releases from each beneficiary
- Document all distributions in the Final Settlement accounting
Phase 7: Final Settlement and Discharge (Month 7+)
- Prepare the Final Settlement / Final Accounting: all income received, expenses paid, distributions made
- File the Petition for Final Settlement and Final Settlement with the Circuit Court Probate Division
- Publish or mail notice of the final hearing to all heirs and beneficiaries per Missouri court rules
- Attend the final court hearing before the circuit judge or probate commissioner
- Receive the Order of Final Settlement — this formally discharges you as Personal Representative and closes the estate
- Close the estate bank account after the Order is entered
- Retain all estate records for at least 3 years
Missouri Income Tax: What the Estate Owes
Missouri has a progressive state income tax (top rate 4.95%) — but no estate tax and no inheritance tax.
- Form MO-1040 — deceased's final Missouri individual income tax return; due April 15 of the following year; covers Jan. 1 through date of death
- Form MO-1041 — Missouri Fiduciary Income Tax Return; required if the estate earns income during administration (interest, rent, capital gains, dividends)
- No Missouri estate tax — Missouri repealed its estate tax; no state Form 706 equivalent required
- No Missouri inheritance tax — all beneficiaries receive their share free of Missouri inheritance tax regardless of relationship to the deceased
- Federal returns still required — federal Form 1040 (final) and federal Form 1041 (if estate income exceeds $600)
Order extra Letters Testamentary. Missouri banks, investment firms, and county recorders of deeds routinely require original certified Letters Testamentary — not photocopies. Order 10–12 certified copies when you receive your Letters. Reordering later requires a return trip to the court clerk and additional fees.
Independent administration is worth pursuing. If the will authorizes independent administration or all family members agree, request it at the opening hearing. It eliminates most mid-administration court appearances and reduces the cost and time of administering the estate under supervised probate. The 6-month creditor period still applies — independent administration does not shorten it.