Kentucky probate attorneys typically charge $2,500–$6,000+. Filing yourself saves all of that.
Typical Duration
9–15 Months
Inheritance Tax
Class B/C Only
File in District Court — NOT Circuit Court. Kentucky's court structure is different from most states. Probate is handled exclusively by the District Court in the county of domicile (KRS § 395.010). Circuit Court in Kentucky handles general civil and criminal matters and has no probate jurisdiction. Filing a probate petition in the wrong court will cause it to be rejected. Confirm the correct court with your county's District Court clerk before preparing any documents.
Kentucky has an inheritance tax — one of the few remaining states. Kentucky (KRS Chapter 140) levies an inheritance tax on assets passing to Class B and Class C beneficiaries. Class A beneficiaries (spouse, parents, children, grandchildren, siblings) are fully exempt — no tax and no return required if all beneficiaries are Class A. If any Class B or Class C beneficiaries exist, file Form 92A200 with the Kentucky Department of Revenue within 18 months of death.
Kentucky Inheritance Tax: Beneficiary Classes
Kentucky's inheritance tax is assessed on what each individual beneficiary receives — not on the total estate. The rate depends on the beneficiary's relationship to the deceased.
| Class | Who Qualifies | Exemption | Tax Rate |
|---|
| Class A |
Spouse, parents, children, grandchildren, siblings |
Fully exempt |
0% — no tax |
| Class B |
Nieces, nephews, half-nieces/nephews, daughters/sons-in-law, aunts, uncles, great-grandchildren |
$1,000 exemption |
4% on $1,001–$10,000 up to 16% on amounts over $200,000 |
| Class C |
All other beneficiaries (friends, non-related partners, distant relatives) |
$500 exemption |
6% on $501–$10,000 up to 16% on amounts over $200,000 |
No inheritance tax return required for Class A-only estates. If every beneficiary is a spouse, parent, child, grandchild, or sibling of the deceased, all are Class A and fully exempt. No Form 92A200 is required, and no inheritance tax is owed. This covers the majority of Kentucky estates — spouses inheriting from each other, and children inheriting from parents.
Small Estate vs. Full District Court Probate
| Factor | Small Estate (KRS § 395.455) | Full District Court Probate |
|---|
| Personal property value | $15,000 or less | Any amount |
| Real estate | Not eligible | Required |
| Wait period | None | N/A |
| Court filing required | No | Yes — District Court |
| Letters issued | No | Yes (Letters Testamentary/Administration) |
| Creditor notice | Not required | Required — 6-month period |
| Inheritance tax | May apply if Class B/C beneficiaries | May apply if Class B/C beneficiaries |
| Typical use | Surviving spouse collecting small bank accounts | All real estate; most estates with significant assets |
Kentucky Probate Process — 7 Phases
Determine probate requirement and classify assets
Identify non-probate assets (POD/TOD, joint tenancy, named beneficiaries). If personal property = $15,000 and no real estate, consider KRS § 395.455 simplified collection. Otherwise, plan for full District Court probate. Classify each heir as Class A, B, or C for inheritance tax purposes.
File Petition and receive Letters from District Court
File the Petition for Probate with the District Court in the county of domicile. Attach original will and certified death certificate. Pay filing fee ($50–$150). Receive Letters Testamentary or Letters of Administration — request 6–8 certified copies.
Post bond, open estate account, and apply for EIN
Post surety bond (if required). Apply for estate EIN at irs.gov. Open estate bank account. Redirect mail. Cancel subscriptions. Notify Social Security, VA, pension plans.
Give notice to creditors — start 6-month clock
Publish Notice to Creditors in county newspaper. Give direct written notice to all known creditors. The 6-month creditor period runs from the date of death or notice date (KRS § 396.011). File proof of publication with the court.
File Inventory and collect estate assets
File sworn Inventory of all estate assets with the District Court. Collect all estate assets into the estate bank account. Maintain insurance on real and personal property throughout administration.
Pay debts, inheritance tax, and income tax
After the 6-month creditor period expires, pay valid claims in priority order. File Kentucky inheritance tax return Form 92A200 (if any Class B or Class C beneficiaries) within 18 months of death. File final Kentucky Form 740 and Form 741 (if applicable) by April 15.
File Final Settlement and obtain discharge
Prepare Final Settlement showing all receipts, disbursements, and balance. File with District Court. After approval, distribute assets to heirs, obtain signed receipts, transfer titles, and file for Discharge of the executor/administrator.
Kentucky Intestate Succession (KRS Chapter 391)
If the deceased died without a valid will, Kentucky intestacy law (KRS Chapter 391) governs who inherits:
- Spouse + children of the couple: spouse inherits ½ of real estate for life (dower/curtesy); children split the remainder
- Spouse + children from prior relationship: spouse receives ½; other children inherit ½
- Spouse only (no children): spouse inherits entire estate
- Children only (no spouse): children share equally (per stirpes)
- No spouse, no children: parents; then siblings; then nieces/nephews; then more distant relatives
Kentucky dower and curtesy rights. Kentucky retains dower and curtesy rights (KRS § 392.020). A surviving spouse has an indefeasible right to a life estate in one-third of real estate owned by the deceased during the marriage — even if the will attempts to disinherit the spouse. The surviving spouse must elect between dower/curtesy and any bequest under the will.
Kentucky Will Requirements (KRS § 394.020)
- Testator must be at least 18 years old (or legally married, or a member of the armed forces)
- Must be signed by the testator (or by another person at the testator's direction)
- Must be witnessed by at least two credible witnesses who are present at the same time
- Witnesses sign in the testator's presence
- Holographic wills: Kentucky does NOT recognize holographic (entirely handwritten) wills that are not witnessed — witnesses are required
- Self-proving affidavit (KRS § 394.225) allows the will to be probated without live witness testimony
Kentucky vs. neighboring states — inheritance and income tax comparison. Kentucky stands out in the region for its inheritance tax. Tennessee has no income tax, no estate tax, and no inheritance tax. Ohio has no inheritance tax and a graduated income tax. Indiana has an inheritance tax (repealed 2013 — no longer levied) and flat 3.05% income tax. Virginia has no inheritance tax and a 2%–5.75% income tax. West Virginia has no inheritance tax and a flat 4% income tax. Kentucky's inheritance tax (Class B/C) is the primary distinction from all neighboring states.
Related Kentucky Resources
Frequently Asked Questions
Which court handles probate in Kentucky?
Kentucky probate is handled by the District Court in the county where the deceased was domiciled at death (KRS § 395.010). Do not file in Circuit Court — Circuit Court handles civil and criminal matters but has no probate jurisdiction in Kentucky. Call your county's District Court clerk to confirm required forms and procedures before filing.
Does Kentucky have a small estate affidavit?
Kentucky has limited small estate procedures under KRS § 395.455. A surviving spouse or next of kin may collect personal property valued at $15,000 or less without opening a probate case — no wait period required. Kentucky's $15,000 threshold is one of the lowest in the region. If the estate includes any real estate, or personal property exceeds $15,000, full District Court probate is required.
Does Kentucky have an inheritance tax?
Yes. Kentucky levies an inheritance tax on assets received by Class B (nieces, nephews, in-laws, aunts/uncles) and Class C (friends and all others) beneficiaries. Class A beneficiaries (spouse, parents, children, grandchildren, siblings) are fully exempt. If all beneficiaries are Class A, no inheritance tax return is required. Otherwise, file Form 92A200 within 18 months of death.
How long does Kentucky probate take?
Most Kentucky estates take 9–15 months. The 6-month creditor period is the primary timeline driver. Estates with Class B or Class C beneficiaries that must file an inheritance tax return may take longer. Uncontested estates with only Class A beneficiaries typically close in 9–12 months.
What Kentucky tax returns must be filed for an estate?
File the deceased's final Kentucky Form 740 (individual income tax, due April 15). If the estate earns income during administration, file Form 741 (Fiduciary Income Tax Return). If any Class B or Class C beneficiaries exist, file Form 92A200 (inheritance tax return, due 18 months from death). No Kentucky estate tax return is required — Kentucky repealed its estate tax. Federal: final Form 1040 and Form 1041 if applicable.