Mississippi probate is handled exclusively in Chancery Court — the court of general equity jurisdiction in each county. Unlike states that use a Probate Court or Circuit Court, Mississippi's Chancery Court oversees all estate administration, will contests, guardianships, and conservatorships. Understanding this distinction is essential before filing anything.
Mississippi uses Chancery Court — not Circuit Court or Probate Court. Every Mississippi county has a Chancery Court with a Chancellor (judge) and Chancery Clerk. File your petition with the Chancery Clerk in the county where the deceased was domiciled at death. Do not confuse Chancery Court with Circuit Court — they are separate courts with completely different jurisdictions.
Mississippi's probate process has 7 main phases, typically spanning 7–12 months for an uncontested estate. The process requires a closing hearing before the Chancellor — Mississippi does not allow purely administrative closure. An attorney is not legally required, but the Chancery Court process involves formal pleadings, court hearings, and legal notices that benefit from professional guidance for complex estates.
Phase 1: Determine Whether Probate Is Required
Phase 1 · Weeks 1–2
Assess the Estate and Choose the Path
- Inventory all assets — distinguish probate assets (titled solely in decedent's name, no beneficiary designation) from non-probate assets (joint tenancy, POD/TOD accounts, life insurance with named beneficiary, IRAs)
- Non-probate assets transfer automatically and do not need Chancery Court involvement
- If total personal property ≤ $50,000 and no real estate → consider the Small Estate Affidavit (§ 91-7-322) instead
- If real estate is involved at any value → full Chancery Court probate required for real property transfer
- Locate the original will — Mississippi requires the original be filed with the court
- Determine the county of domicile — file in that county's Chancery Court
Phase 2: Open the Estate — File in Chancery Court
Phase 2 · Weeks 2–4
File Petition and Admit the Will
- Petition for Probate of Will and Letters Testamentary (testate) or Petition for Letters of Administration (intestate) — filed with the Chancery Clerk
- Attach the original will (if testate) — Mississippi requires the original; a copy is generally not accepted without explanation
- Attach a certified death certificate
- Pay the filing fee — typically $100–$200 depending on the county and estate value
- The Chancellor reviews and enters an Order Admitting Will to Probate (testate) and issues Letters Testamentary or Letters of Administration — this is the document that gives the executor/administrator legal authority to act
- Request multiple certified copies of Letters — banks and financial institutions each require their own original copy
Testate vs. Intestate. If the deceased left a valid will, the named executor files for Letters Testamentary. If there is no will (or the will is invalid), the surviving spouse or closest heir files for Letters of Administration. Mississippi intestacy follows Miss. Code Ann. § 91-1-7 et seq. — spouse and children share the estate; if no surviving spouse or children, estate passes to parents, then siblings.
Phase 3: Post Bond (Unless Waived)
Phase 3 · Weeks 3–5
Executor Bond Requirement
- Mississippi generally requires the executor/administrator to post a surety bond equal to approximately twice the estimated value of the personal property estate
- The bond protects heirs and creditors if the executor mismanages estate assets
- Bond can be waived if: (a) the will explicitly waives bond, or (b) all heirs/beneficiaries consent in writing and the Chancellor approves the waiver
- If required, obtain a bond from a licensed surety company — the annual premium is typically 0.5%–1% of the bond amount
- File the bond with the Chancery Clerk before exercising authority over estate assets
Bond waiver tip. If the will contains a bond waiver clause (common in attorney-drafted wills), present this to the Chancellor at the time of the initial hearing. If the will does not waive bond, getting written consent from all beneficiaries and filing a motion for waiver can save significant cost — bond premiums on a large estate add up over a 7–12 month administration period.
Phase 4: Notice to Creditors and Heirs
Phase 4 · Weeks 3–6
Publish Notice and Notify Heirs
- Publish a Notice to Creditors in a newspaper of general circulation in the county — must be published once per week for three consecutive weeks (Miss. Code Ann. § 91-7-145)
- The 90-day creditor period begins from the date of first publication
- File proof of publication (affidavit from the newspaper) with the Chancery Clerk
- Send written notice to all known heirs and beneficiaries — Mississippi requires personal notice to known interested parties even if they are not creditors
- Known creditors should receive direct written notice in addition to the newspaper publication
- Creditors must file claims within 90 days of first publication; claims filed late are generally barred (Miss. Code Ann. § 91-7-151)
Phase 5: Inventory and Appraisal
Phase 5 · Within 90 Days of Letters
File Inventory with Chancery Court
- File a sworn Inventory of all estate assets with the Chancery Court within 90 days of receiving Letters Testamentary/Administration (Miss. Code Ann. § 91-7-93)
- The Inventory must list: all real estate (legal description, estimated value), all personal property (financial accounts, vehicles, household goods, business interests), and any debts owed to the estate
- The Chancellor may appoint an appraiser to value estate assets if fair market value is disputed or unclear
- Open an estate bank account in the estate's name — all estate income and expenses must flow through this account
- Collect all estate assets — change title of financial accounts to the estate, gather outstanding debts owed to the decedent
Phase 6: Pay Debts, Taxes, and Administer the Estate
Phase 6 · Months 3–9
Settle Debts and Manage Estate Assets
- Pay valid creditor claims in the priority order set by Miss. Code Ann. § 91-7-155: (1) funeral expenses, (2) last illness expenses, (3) taxes, (4) judgments against the decedent, (5) other debts
- If the estate is insolvent (debts exceed assets), pay in strict priority order — do not pay lower-priority creditors before higher-priority ones
- File the decedent's final federal income tax return (Form 1040) for the year of death — due April 15 of the following year
- File a Mississippi Fiduciary Income Tax Return (Form 81-110) for estate income earned during administration if the estate generates income
- File a final Mississippi income tax return (Form 80-105) for the decedent's income in the year of death
- Mississippi has no estate tax and no inheritance tax — no state death tax returns required
- Maintain detailed records of all receipts and disbursements for the Final Account
No Mississippi estate tax. No Mississippi inheritance tax. Mississippi has eliminated both. No state estate tax return is required regardless of estate size. Only potential federal estate tax (Form 706, for estates over $13.61 million in 2024) applies. This significantly simplifies Mississippi estate administration compared to states like Massachusetts ($1M threshold) or Oregon ($1M threshold) that impose state-level estate taxes.
Mississippi income tax during administration. If the estate generates income during the administration period (interest, dividends, rental income, capital gains from asset sales), file Form 81-110 (Mississippi Fiduciary Income Tax Return) for each tax year the estate is open. Mississippi's income tax rate is approximately 4% flat and is being phased out by the legislature — verify the current rate at dor.ms.gov. The decedent's final personal return uses Form 80-105.
Phase 7: Final Account, Closing Hearing, and Distribution
Phase 7 · Months 8–12
File Final Account and Close Before Chancellor
- After the 90-day creditor period has run and all debts/taxes are paid, prepare a Final Account listing all assets received, all disbursements made, and the remaining balance for distribution
- File the Petition for Final Settlement and Distribution with the Chancery Court, attaching the Final Account
- Schedule the closing hearing before the Chancellor — Mississippi requires a court hearing to close an estate; there is no administrative closure procedure
- Provide notice of the hearing to all heirs and beneficiaries
- At the hearing, the Chancellor reviews the Final Account, confirms all creditors have been paid, and enters an Order of Final Settlement approving distribution
- Distribute remaining assets to heirs/beneficiaries per the will or intestacy law
- File receipts from each distributee with the Chancery Court confirming they received their share
- File a Discharge of Executor/Administrator — this releases the executor from further liability and formally closes the estate
The closing hearing is mandatory in Mississippi. Unlike some states where the executor files a final accounting and the estate closes administratively (by mail or online), Mississippi requires the executor to appear before the Chancellor for a final hearing. Plan for this when setting your administration timeline — court scheduling delays can add weeks or months to the closing phase.
Key Mississippi Probate Statutes
| Subject | Statute |
|---|---|
| General probate authority | Miss. Code Ann. § 91-7-1 et seq. |
| Small estate affidavit | Miss. Code Ann. § 91-7-322 |
| Inventory deadline (90 days) | Miss. Code Ann. § 91-7-93 |
| Notice to creditors (3 weeks) | Miss. Code Ann. § 91-7-145 |
| Creditor claim deadline (90 days) | Miss. Code Ann. § 91-7-151 |
| Priority of debt payment | Miss. Code Ann. § 91-7-155 |
| Intestate succession | Miss. Code Ann. § 91-1-7 et seq. |
| Will execution requirements | Miss. Code Ann. § 91-5-1 |
| Bond requirement | Miss. Code Ann. § 91-7-67 |
| Final settlement | Miss. Code Ann. § 91-7-295 |
Common Pitfalls in Mississippi Probate
- Filing in the wrong court — Chancery Court only; Circuit Court has no probate jurisdiction
- Missing the 90-day inventory deadline — the Chancellor can remove an executor who fails to file timely
- Distributing assets before the creditor period ends — wait the full 90 days from first publication
- Failing to publish in the correct newspaper — must be a newspaper of general circulation in the county of domicile
- Not obtaining enough certified copies of Letters — each bank, financial institution, and government agency requires its own original copy
- Missing the closing hearing — the estate cannot close without the Chancellor's approval; failing to schedule it prolongs administration
- Overlooking non-probate assets — POD/TOD accounts and joint tenancy assets pass outside probate but beneficiaries still need to claim them