Nebraska adopted the Uniform Probate Code as Neb. Rev. Stat. § 30-2201 et seq. Under the UPC, most estates qualify for informal probate — the probate registrar approves the application without a court hearing. The Personal Representative then administers the estate independently. Nebraska is unique among UPC states because probate is handled by the County Court, not the District Court.
County Court: Nebraska's Probate Court
Every Nebraska county has a County Court with an elected county judge. The County Court has exclusive original jurisdiction over probate matters (Neb. Rev. Stat. § 24-517). This is different from most other states, where probate is handled by a higher-level court (District, Superior, or Circuit Court).
File at the County Court in the county where the deceased was domiciled at the time of death. All probate forms are available at the Nebraska Judicial Branch self-help page: supremecourt.nebraska.gov/self-help/probate.
When Informal Probate Is Not Available
Formal probate (before a county judge) is required if:
- An heir contests the validity of the will
- The will has ambiguous or unusual provisions requiring court interpretation
- A creditor or heir objects to the Personal Representative's actions
- A minor beneficiary has conflicting interests
- The estate is insolvent and creditors dispute priority
Phase-by-Phase: Nebraska Informal Probate
- Complete the Application for Informal Probate and Appointment of Personal Representative (form from supremecourt.nebraska.gov/self-help/probate)
- File the application and original will (if any) with the County Court in the county of the deceased's domicile
- Pay the filing fee ($50–$100 depending on county)
- The probate registrar reviews the application — no hearing scheduled
- Receive Letters Testamentary (with will) or Letters of Administration (no will)
- Order certified copies of Letters — each institution requires its own copy
- Publish Notice to Creditors in a legal newspaper in the county for three consecutive weeks (§ 30-2401)
- First publication date starts the 60-day creditor claim period
- Send written notice to all known creditors directly (they also have 60 days from receipt)
- Mail written notice to all heirs and beneficiaries of the probate proceeding (§ 30-2405)
- Obtain EIN for the estate at irs.gov/ein; open an estate bank account using Letters Testamentary
- Prepare the Inventory listing all probate assets with date-of-death fair market values (§ 30-2406)
- Obtain a formal real estate appraisal from a licensed Nebraska appraiser
- Nebraska does not require filing the Inventory with the County Court — but prepare one and provide copies to heirs on request
- Wait for the 60-day creditor period to expire
- Review all claims; disallow invalid claims in writing within 60 days
- Pay valid claims in priority order (§ 30-2417)
- File the deceased's final Nebraska Form 1040N (due April 15) and federal Form 1040
- File Nebraska Form 1041N (fiduciary income) if the estate earns income during administration
- No Nebraska state estate tax — no Nebraska Form 706 equivalent
- Distribute cash, securities, and personal property per the will or intestacy law
- Prepare and record Personal Representative's Deed with the county Register of Deeds for each real property
- Obtain signed receipts and releases from each beneficiary
- Complete and file the Closing Statement (§ 30-2483) with the County Court — no hearing required
- The estate closes administratively; Personal Representative is discharged from liability one year after filing
- Close the estate bank account after the final distribution
Nebraska Income Tax: What the Estate Owes
- Form 1040N — deceased's final Nebraska income tax return; due April 15 of the following year; covers Jan. 1 through date of death
- Form 1041N — Nebraska fiduciary income tax return; required if the estate earns income during administration (interest, rent, capital gains, dividends)
- No Nebraska estate tax — Nebraska repealed its estate tax. No state Form 706 or inheritance tax for lineal heirs (note: Nebraska does have an inheritance tax on remote relatives and non-relatives — see below)
Closing the Estate: Closing Statement (§ 30-2483)
Nebraska informal probate closes when the Personal Representative files a Closing Statement with the County Court — no hearing required. The Closing Statement must be filed no earlier than 6 months after Letters Testamentary were issued, and must confirm that all debts are paid, all assets distributed, and all tax obligations satisfied.
One year after filing the Closing Statement, the Personal Representative is automatically discharged from liability (absent a pending claim).