Utah Probate Timeline: Key Deadlines for Personal Representatives

Utah Probate Deadline Reference Table

Task	Deadline	Statutory Basis	Notes
File Application for Informal Probate	ASAP	Utah Code § 75-3-301	No statutory deadline for filing, but all other deadlines run from your appointment date.
Notify heirs and devisees of appointment	Hard — 30 days from appointment	Utah Code § 75-3-705	Mail notice to all heirs and beneficiaries named in the will. Retain proof of mailing.
Publish creditor notice (2 consecutive weeks)	ASAP after appointment	Utah Code § 75-3-801	60-day claim period starts at first publication. Delaying publication delays final distribution.
Mail notice to known creditors	ASAP after appointment	Utah Code § 75-3-801	Known creditors: 30 days from mailing or the 60-day publication period — whichever is later.
File Inventory with the court	Hard — 3 months from appointment	Utah Code § 75-3-706	List all probate assets with date-of-death values. Get real estate appraisals started immediately.
60-day creditor claim period closes	60 days from first publication	Utah Code § 75-3-801	Do not make final distributions before this date. Pay valid claims; disallow invalid ones.
Utah income tax returns	April 15 of the following year	Utah State Tax Commission	File deceased's final Form TC-40 (flat 4.55%). File TC-41 (fiduciary) if estate earns income. No Utah estate tax return.
Federal estate tax return (if required)	9 months from death	IRC § 6075	Only if gross estate exceeds ~$13.99 million (2025). Utah has no state estate tax — no state return required.
File Closing Statement	After 6 months from appointment	Utah Code § 75-3-1003	Certifies estate fully administered. Must complete all distributions, resolve claims, and file all taxes first.

Phase-by-Phase Timeline

Phase 1 — Immediate Actions (Days 1–14)

Secure all estate assets — real estate, vehicles, valuables
Order death certificates — request 8–10 certified copies from Utah Vital Records
Locate the original will
Forward the deceased's mail to your address
Notify Social Security Administration; notify VA if deceased was a veteran
Cancel recurring subscriptions and automatic payments
Continue homeowners insurance and mortgage payments on real estate

Phase 2 — Opening Probate (Days 14–30)

Gather required documents: original will, certified death certificate, heirs' information
File Application for Informal Probate with the District Court probate registrar
Pay filing fee (~$165–$210 depending on county)
Receive Order Appointing Personal Representative and Letters Testamentary
Request 6–10 certified copies of Letters Testamentary

Phase 3 — Notification (Days 30–45)

Notify all heirs and devisees within 30 days of appointment (Utah Code § 75-3-705)
Contact local newspaper to publish creditor notice for 2 consecutive weeks
Mail notice to all known creditors
Apply for estate EIN from IRS (free, instant online)
Open estate bank account with Letters Testamentary and estate EIN

Phase 4 — Inventory (Months 1–3)

Inventory all probate assets with date-of-death values
Order real estate appraisal if applicable
Value vehicles using KBB or dealer appraisal
Search Utah MyCash (mycash.utah.gov) for unclaimed property in decedent's name
File Inventory with District Court within 3 months of appointment

Phase 5 — Creditor Period (Months 1–3)

Track 60-day claim period from first publication date
Review creditor claims as they arrive — pay valid, dispute questionable
Do not make final distributions until the 60-day period closes
Pay priority claims in statutory order if estate is insolvent

Phase 6 — Asset Transfer and Taxes (Months 3–6)

Record Personal Representative's Deed for real estate with county recorder (no Utah transfer tax)
Transfer vehicle titles at Utah DMV using Letters Testamentary
Transfer financial accounts and investment accounts
File the deceased's final Utah Form TC-40 (flat 4.55% income tax)
File Utah Form TC-41 (fiduciary income tax) if estate earns income during administration
File federal Form 1040 and Form 1041 if applicable

Phase 7 — Closing (Month 6 and Beyond)

Make all final distributions to heirs and devisees
Obtain signed receipts from all beneficiaries
File Closing Statement (Utah Code § 75-3-1003) — not before 6 months from appointment
Personal Representative formally discharged after filing period passes without objection
Close the estate bank account after all checks clear

60-day creditor period vs. other states: Utah's 60-day creditor period matches Alaska, Idaho, Montana, and Wyoming — and is significantly shorter than California's 4-month period or Oregon's 4-month period. This means Utah estates can move toward distribution faster, assuming all other tasks are progressing on schedule.

No Utah state estate tax: Unlike Oregon ($1M threshold) or Hawaii ($5.49M threshold), Utah has no state estate tax. There is no state estate tax return to file. The only estate tax consideration is federal — applicable only to gross estates exceeding approximately $13.99 million (2025). This eliminates one of the most time-sensitive deadlines that Oregon and Hawaii executors face.

Utah income tax — two returns may be required: Utah's flat 4.55% income tax applies to both the deceased's final income and to income earned by the estate during administration. File the deceased's final Utah Form TC-40 by April 15 of the following year. If the estate earns income (rent, interest, dividends) during administration, also file Utah Form TC-41 (fiduciary income tax) annually until the estate is closed.

Factors That Can Extend the Timeline

Real estate sales: Finding a buyer, completing title work, and closing can add 2–4 months.
Disputes among heirs: Contested wills or disputed appointments move the estate to formal probate with court hearings.
Federal estate tax return: If required, Form 706 is due 9 months from death and the IRS audit window extends the estate's open period.
Outstanding creditor disputes: Formally disallowed claims that are appealed extend the timeline.
Missing heirs: Inability to locate an heir may require court direction and delay final distribution.
Complex business interests: Ownership in a partnership, LLC, or small business requires valuation and may complicate the transfer.

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