Alaska - Court & Government Forms
Official sources for Alaska probate court forms and government agencies (UPC state - Superior Court).
Hawaii - Court & Government Forms
Official sources for Hawaii probate court forms and government agencies (UPC state - Circuit Court).
Idaho - Court & Government Forms
Official sources for Idaho probate court forms and government agencies (UPC state - District Court, Magistrate Division). Idaho is a community property state.
Arizona - Court & Government Forms
Official sources for Arizona probate court forms and government agencies (UPC state - Superior Court). Arizona is a community property state with CPWROS and Beneficiary Deed options.
Montana - Court & Government Forms
Official sources for Montana probate court forms and government agencies (UPC state - District Court). Montana is a separate property (common law) state with no state estate tax.
Wyoming - Court & Government Forms
Official sources for Wyoming probate court forms and government agencies (UPC state - District Court). Wyoming has no state income tax or estate tax. $200,000 small estate affidavit threshold.
Utah - Court & Government Forms
Official sources for Utah probate court forms and government agencies (UPC state - District Court). Utah has no estate tax but does have a flat 4.55% income tax. $100,000 small estate affidavit threshold.
Colorado - Court & Government Forms
Official sources for Colorado probate court forms and government agencies (UPC state - District Court). Colorado has no estate tax but has a flat 4.40% income tax. $74,000 small estate affidavit threshold with only a 10-day wait.
New Mexico - Court & Government Forms
Official sources for New Mexico probate court forms and government agencies (UPC and community property state). No estate tax; progressive income tax up to 5.9%. $50,000 small estate affidavit threshold. Bernalillo County uses Probate Court.
North Dakota - Court & Government Forms
Official sources for North Dakota probate court forms and government agencies (UPC state - District Court). No estate tax; flat 2.50% income tax. $50,000 small estate affidavit threshold. Farmland and mineral rights require special handling.
South Dakota - Court & Government Forms
Official sources for South Dakota probate court forms and government agencies (UPC state - Circuit Court). No estate tax; no state income tax. $50,000 small estate affidavit threshold.
Nebraska - Court & Government Forms
Official sources for Nebraska probate court forms and government agencies (UPC state - County Court). Progressive income tax up to 5.84%. No estate tax. Inheritance tax on non-exempt beneficiaries. $50,000 small estate affidavit threshold.
Kansas - Court & Government Forms
Official sources for Kansas probate court forms and government agencies (Non-UPC state - District Court). Progressive income tax up to 5.25%. No estate tax. No inheritance tax. $40,000 small estate affidavit threshold.
Minnesota - Court & Government Forms
Official sources for Minnesota probate court forms and government agencies (UPC state - District Court). Progressive income tax up to 9.85%. Minnesota estate tax on estates over $3 million. No inheritance tax. $75,000 small estate affidavit threshold.
Iowa - Court & Government Forms
Official sources for Iowa probate court forms and government agencies (Non-UPC state - District Court). Flat 3.8% income tax (2025). No estate tax. No inheritance tax (eliminated January 1, 2025). $25,000 small estate affidavit threshold - lowest in the Midwest. 40-day wait period.
Missouri - Court & Government Forms
Official sources for Missouri probate court forms and government agencies (Non-UPC state - Circuit Court). Progressive income tax top rate 4.95%. No estate tax. No inheritance tax. $40,000 small estate affidavit threshold. 6-month creditor period - longest in the region. Independent administration available (§ 473.083).
Illinois - Court & Government Forms
Official sources for Illinois probate court forms and government agencies (Non-UPC state - Circuit Court, Probate Division). Flat 4.95% income tax + 1.5% PPRT. Illinois estate tax over $4 million (Form IL-706). No inheritance tax. $100,000 Small Estate Affidavit (755 ILCS 5/25-1) - no wait period. 6-month creditor period from date of death. Independent administration (755 ILCS 5/28) available when will authorizes or all heirs consent.
Louisiana - Court & Government Forms (Succession)
Official sources for Louisiana succession court forms and government agencies (Civil law state - District Court, parish of domicile). Flat 3% income tax rate. No estate tax. No inheritance tax (repealed 2004). $125,000 Small Succession Affidavit threshold (La. R.S. 9:1421) - no wait period, movable property only. 3-month creditor claim period from publication in official journal (La. Code Civ. Proc. art. 3244). Forced heirship for children under 24 or permanently disabled (La. Civ. Code art. 1493). Community property state. Closing document: Judgment of Possession.
Mississippi - Court & Government Forms (Chancery Court)
Official sources for Mississippi probate court forms and government agencies (Non-UPC state - Chancery Court, county of domicile). ~4% flat income tax rate (phasing out). No Mississippi estate tax. No Mississippi inheritance tax. $50,000 Small Estate Affidavit threshold (Miss. Code Ann. § 91-7-322) - no wait period, personal property only. 90-day creditor period from first publication in a newspaper of general circulation (§ 91-7-145). Inventory due within 90 days of Letters (§ 91-7-93). Bond required unless waived. Mandatory closing hearing before Chancellor.
Alabama - Court & Government Forms (Probate Court)
Official sources for Alabama probate court forms and government agencies (Non-UPC state - Probate Court, county of domicile). Graduated income tax up to 5%. No Alabama estate tax. No Alabama inheritance tax. $25,000 Small Estate Affidavit threshold (Ala. Code § 43-2-692) - no wait period, personal property only. 6-month creditor period from grant of Letters Testamentary/Administration (§ 43-2-350) - not from publication date. Inventory due within 2 months of appointment (§ 43-2-310). Bond required unless waived. Final Settlement hearing required before Probate Judge.
Tennessee - Court & Government Forms (Probate Court)
Official sources for Tennessee probate court forms and government agencies (Non-UPC state - Probate Court in large counties; Chancery/Circuit Court in smaller counties). NO state income tax (Hall Tax fully repealed January 1, 2021). No Tennessee estate tax (repealed 2016). No Tennessee inheritance tax. $50,000 Small Estate Affidavit threshold (T.C.A. § 30-4-102) - mandatory 45-day wait from death, personal property only. 4-month creditor period from date of first publication (T.C.A. § 30-2-307). 60-day Inventory deadline (T.C.A. § 30-2-301). Confirm correct court with county clerk before filing.
Kentucky - Court & Government Forms (District Court)
Official sources for Kentucky probate court forms and government agencies (Non-UPC state - District Court, county of domicile - NOT Circuit Court). Flat 4% income tax. No Kentucky estate tax. Kentucky inheritance tax applies to Class B and Class C beneficiaries (KRS Chapter 140) - Class A (spouse, parents, children, grandchildren, siblings) are fully exempt. $15,000 small estate affidavit threshold (KRS § 395.455) - no wait period; surviving spouse or next of kin only. 6-month creditor period from date of death or notice (KRS § 396.011). Inheritance tax return Form 92A200 due within 18 months of death (interest accrues from 9 months).
Michigan - Court & Government Forms (Probate Court / EPIC)
Official sources for Michigan probate court forms and government agencies (UPC-based EPIC state - Probate Court, every county has one). Flat 4.25% income tax. No Michigan estate tax. No Michigan inheritance tax. $25,000 Small Estate Affidavit threshold (MCL 700.3982) - mandatory 28-day wait from death; threshold may be adjusted periodically, verify before use; personal property only. 4-month creditor period from first publication (MCL 700.3801). Inventory within 91 days of appointment. For informal probate, Inventory not filed with court. Closing Statement PC 586 used to close informal estates. Every Michigan county has a dedicated Probate Court.
Indiana - Court & Government Forms (Circuit Court / Superior Court)
Official sources for Indiana probate court forms and government agencies (IC Title 29 - not a formal UPC state; unsupervised administration available under IC § 29-1-7.5). Flat 3.05% state income tax (2024) + county income tax. No Indiana estate tax. No Indiana inheritance tax (repealed January 1, 2013). $50,000 Small Estate Affidavit threshold (IC § 29-1-8-3) - 45-day wait from death, personal property only. 3-month creditor period from first publication (IC § 29-1-14-1); absolute 9-month bar from date of death. 60-day Inventory filed with court (IC § 29-1-12-1). No dedicated Probate Court - file in Circuit or Superior Court of the county of domicile.
Ohio - Court & Government Forms (Probate Court - County of Domicile)
Official sources for Ohio probate court forms and government agencies (Non-UPC state - dedicated Probate Court in every Ohio county). Graduated income tax 0%-3.99% (IT 1040 / IT 1041). No Ohio estate tax (repealed Jan. 1, 2013). No Ohio inheritance tax. Release from Administration (ORC § 2113.03): $35,000 threshold, no waiting period, but still requires Probate Court filing. Creditor period: 6 months from date of APPOINTMENT - not from publication. Inventory: 30 days from appointment (ORC § 2115.02). Final Account filed with Probate Court (ORC § 2109.302). Holographic wills NOT recognized (ORC § 2107.03 requires two witnesses).
Georgia - Court & Government Forms (Probate Court - County of Domicile)
Official sources for Georgia probate court forms and government agencies (Non-UPC state - dedicated Probate Court in every Georgia county). Flat 5.49% income tax (2024, phasing down under HB 1437). No Georgia estate tax. No Georgia inheritance tax. No-Administration Petition (OCGA § 53-2-40): $10,000 threshold, no wait. Year's Support (OCGA § 53-3-1): surviving spouse / minor children priority over most creditors. Creditor period: 3 months from first publication (published once/week for 4 consecutive weeks). Holographic wills NOT recognized (OCGA § 53-4-20 requires two witnesses). Independent Administration available (OCGA § 53-7-1 et seq.). Common Form vs. Solemn Form: Solemn Form recommended to close 4-year challenge window.
South Carolina - Court & Government Forms (Probate Court - County of Domicile)
Official sources for South Carolina probate court forms and government agencies (UPC-based - dedicated Probate Court in every SC county). Graduated income tax top rate 6.4% (2024, phasing down under SC Act 61). No SC estate tax. No SC inheritance tax. Small Estate Affidavit (SC Code § 62-3-1201): $25,000 threshold, no wait, personal property only, no court filing required. Creditor period: 8 months from date of appointment - not publication. Inventory: 90 days from appointment. Informal administration (no hearing to open or close). Holographic wills recognized (SC Code § 62-2-502). Closing Statement (SC Code § 62-3-1003) closes the estate - no hearing. Deed of Distribution required for real estate.
North Carolina - Court & Government Forms (Clerk of Superior Court - County of Domicile)
Official sources for North Carolina probate forms and government agencies (Non-UPC state - no separate Probate Court; all estate matters filed with Clerk of Superior Court). Flat 4.5% income tax (2024, phasing to 2.49%). No NC estate tax. No NC inheritance tax. Collection Affidavit (NC GS § 28A-25-1): $20,000 threshold ($30,000 if surviving spouse is sole heir), no wait, personal property only, no court filing. Creditor period: 3 months from first publication (weekly × 4). Inventory: 3 months from qualification (AOC-E-505). Annual accounts required every year (AOC-E-506, NC GS § 28A-21-1). Year's Allowance: $30K surviving spouse, $5K/child (NC GS § 30-15). Personal Representative must qualify (take oath) before Clerk before Letters Testamentary are issued.
Virginia - Court & Government Forms (Circuit Court - Commissioner of Accounts)
Official sources for Virginia probate forms and government agencies (Non-UPC state - Circuit Court; Commissioner of Accounts supervises all estate accounting). Graduated income tax top rate 5.75% on income over $17,000. No VA estate tax. No VA inheritance tax. Small Estate Affidavit (VA Code § 64.2-601): $50,000 personal property threshold, no wait, no court filing. Creditor period: 1 year from date of qualification - longest in the mid-Atlantic and Southeast. Inventory: 4 months from qualification, filed with Commissioner of Accounts. First annual settlement: 16 months from qualification. Income tax due May 1 (not April 15). Virginia has 31 circuits covering all 95 counties and 38 independent cities.
West Virginia - Court & Government Forms (County Commission - Fiduciary Commissioner)
Official sources for West Virginia probate forms and government agencies (Non-UPC state - County Commission serves as probate authority in all 55 counties; Fiduciary Commissioner reviews estate settlements). Graduated income tax top ~5.12% (2025, reduced under recent WV tax reform). No WV estate tax. No WV inheritance tax. Small Estate Affidavit (WV Code § 44-1-7): $100,000 threshold - highest in the mid-Atlantic and Southeast; no wait; personal property only; no court filing. Creditor period: 60 days from first publication (WV Code § 44-2-3) - shortest in the region. Fiduciary Commissioner reviews estate settlement before closing. Income tax due April 15 (IT-140 / IT-141).
Maryland - Court & Government Forms (Register of Wills - Orphans' Court)
Official sources for Maryland probate forms and government agencies (Non-UPC state - Register of Wills in each of Maryland's 24 jurisdictions: 23 counties + Baltimore City; Orphans' Court with dedicated judges in Baltimore City, Anne Arundel County, and Montgomery County). State income tax top 5.75% + county income tax 1.75%-3.2% (Form 502/504, April 15). Maryland estate tax: $5,000,000 exemption, up to 16% (Form MET-1, 9 months after death). Maryland inheritance tax: 10% for non-exempt beneficiaries (Form 100, before distribution). Small Estate Procedure (MD ET § 5-601): $50,000 general / $100,000 surviving spouse as sole heir - still requires Register of Wills petition (unlike most states). Creditor period: 6 months from first publication (MD ET § 8-103). 3-month Inventory deadline (MD ET § 7-201). First Annual Account: 9 months from appointment (MD ET § 7-301). Real estate CAN be included in MD Small Estate (net equity counts).
Delaware - Court & Government Forms (Register of Wills - Court of Chancery)
Official sources for Delaware probate forms and government agencies (Non-UPC state - Register of Wills in 3 counties: New Castle, Kent, Sussex; Court of Chancery handles contested matters and appeals). State income tax up to 6.6% (Form 200-01/400, due April 30 - not April 15). No Delaware estate tax (repealed January 1, 2018). No Delaware inheritance tax (repealed 1999). Small Estate Affidavit (Del. Code tit. 12, § 2306): $30,000 personal property - 30-day wait, no court filing, affidavit directly to institution; real estate excluded. Creditor period: 6 months from first publication (§ 2102). Inventory: 3 months from appointment.
Pennsylvania - Court & Government Forms (Register of Wills - Orphans' Court)
Official sources for Pennsylvania probate forms and government agencies (Non-UPC state - Register of Wills in each of Pennsylvania's 67 counties; Orphans' Court Division of Court of Common Pleas handles contested matters). State income tax: flat 3.07% (Form PA-40/PA-41, April 15). No Pennsylvania estate tax. Pennsylvania inheritance tax: 0% spouse; 4.5% direct descendants; 12% siblings; 15% all others - file REV-1500 within 9 months of death (5% discount if paid within 3 months). Small Estate Affidavit (20 Pa. C.S. § 3101): $50,000 personal property - no wait, no court filing, but inheritance tax still applies. Creditor period: 1 year from first publication (§ 3384). 3-month Inventory deadline (§ 3301).
Connecticut - Court & Government Forms (Probate Court - 54 Districts)
Official sources for Connecticut probate court forms and government agencies (Non-UPC state - Probate Court, 54 districts). C.G.S. Title 45a governs all probate. CT estate tax and gift tax REPEALED for deaths on or after January 1, 2023 - no CT-706NT required. No CT inheritance tax. Small Estate Certificate $40K threshold (C.G.S. § 45a-273). Creditor period: 150 days from first publication. Inventory: 2 months from appointment. Top income tax 6.99% (CT-1040/CT-1041, April 15).
Rhode Island - Court & Government Forms (Probate Court - 39 Cities/Towns)
Official sources for Rhode Island probate court forms and government agencies (Non-UPC state - 39 municipal Probate Courts). R.I. Gen. Laws Title 33 governs all probate. File in the city or town Probate Court where the deceased was domiciled at death. RI estate tax: $1,774,583 exemption (2024, indexed); Form RI-100A within 9 months. No RI inheritance tax. Small estate affidavit: $15K (§ 33-24-1) - filed with Probate Court. Creditor period: 6 months from appointment (§ 33-12-4). Top income tax 5.99% (RI-1040/RI-1041, April 15).
Massachusetts - Court & Government Forms (Probate and Family Court - 14 Divisions)
Official sources for Massachusetts probate court forms and government agencies (MUPC state - M.G.L. Chapter 190B, effective 2012). Probate and Family Court has 14 county divisions. MA estate tax: $2,000,000 exemption (deaths 2023+); $1,000,000 exemption (pre-2023 deaths); Form M-706 within 9 months. No MA inheritance tax. Voluntary Administration (small estate): $25K personal property (§ 3-1201). Creditor period: 1 year from date of death (§ 3-803). Top income tax 5% flat (+ 4% surtax on income > $1M). Informal probate available - no hearing required for most uncontested testate estates.
Vermont - Court & Government Forms (Probate Division - Vermont Superior Court, 14 Units)
Official sources for Vermont probate court forms and government agencies (Non-UPC state - Probate Division of Vermont Superior Court, 14 county units; restructured 2011). V.S.A. Title 14 governs all probate. NO Vermont estate tax for deaths on or after January 1, 2016. No Vermont inheritance tax. Small estate: $45K (§ 1902). Creditor period: 6 months from first publication. Vermont land records are municipal (town/city clerk) - not county. Top income tax 8.75% (Form IN-111 / FI-161, April 15).
New Hampshire - Court & Government Forms (Circuit Court - Probate Division, 10 Counties)
Official sources for New Hampshire probate court forms and government agencies (Non-UPC state - Circuit Court, Probate Division). RSA Title LVI (Chapters 550-567) governs all probate. NO NH estate tax. NO NH inheritance tax. NO NH wage or salary income tax. Interest and Dividends (I&D) Tax phases out: 3% (2024), 2% (2025), 1% (2026), 0% from January 1, 2027 - file Form DP-10 if applicable. Small estate: $10,000 personal property (RSA 553:32) - lowest threshold in New England. Creditor period: 6 months from first publication. Land records: County Registry of Deeds (10 counties).
Maine - Court & Government Forms (Probate Court - 16 Counties, Elected Probate Judges)
Official sources for Maine probate court forms and government agencies (Non-UPC state - County Probate Court, 16 counties, elected Probate Judge each county). M.R.S. Title 18-C (Maine UPC, effective July 1, 2019) governs all probate. ME estate tax: $6,800,000 exemption (2024, indexed annually); 8%-12% rates; Form ME-706 due 9 months from death. No ME inheritance tax. Small estate: $50,000 personal property (§ 3-1201) - court filing required, no waiting period. Creditor period: 6 months from first publication. Land records: County Registry of Deeds (16 counties). Income tax 5.8%-7.15% (Form 1040ME / 1041ME, April 15).
New York - Court & Government Forms (Surrogate's Court - 62 Counties)
Official sources for New York probate court forms and government agencies (Non-UPC state - Surrogate's Court). EPTL (Estates, Powers and Trusts Law) + SCPA (Surrogate's Court Procedure Act) govern all probate. NY estate tax: $7,160,000 exclusion (2024) - up to 16%; 105% cliff (entire estate taxed if > $7,518,000 in 2024). No inheritance tax. Voluntary Administration $50K threshold (SCPA Art. 13) - 30-day wait. Creditor period: 7 months from Letters. Top income tax 10.9% (IT-201/IT-205, April 15). Executor commissions: statutory (SCPA 2307).
New Jersey - Court & Government Forms (Surrogate's Court - 21 Counties)
Official sources for New Jersey probate court forms and government agencies (Non-UPC state - Surrogate's Court). N.J.S.A. Title 3B governs all probate. No NJ estate tax (repealed 2018). Inheritance tax: Class A 0% (spouse, children, domestic partners); Class C 11%-16% (siblings, sons/daughters-in-law); Class D 15%-16% (all others). Form IT-R due 8 months from death. Creditor period: 9 months from appointment. Top income tax 10.75% (NJ-1040/NJ-1041, April 15). Closing: Refunding Bond and Release filed with Surrogate.
Arkansas - Court & Government Forms
Official sources for Arkansas probate court forms and government agencies (Non-UPC state - Circuit Court, Probate Division). Flat 4.4% top income tax rate. No Arkansas estate tax. No Arkansas inheritance tax. $100,000 Small Estate Affidavit threshold (Ark. Code Ann. § 28-41-101) - 45-day wait from death, personal property only. 6-month creditor period from first publication of Notice to Creditors (§ 28-50-101). 60-day Inventory deadline. Independent administration (§ 28-47-101) available when authorized by will or all heirs consent.
Wisconsin - Court & Government Forms
Official sources for Wisconsin probate court forms and government agencies (Non-UPC state - Circuit Court). Progressive income tax top rate 7.65%. No estate tax. No inheritance tax. $50,000 Transfer by Affidavit threshold (§ 867.03). 3-month creditor period. Unsupervised administration (§ 856.23) replaces closing hearing with a Closing Certificate (§ 862.01). Wisconsin is a marital property state (Uniform Marital Property Act).
Washington State - Court & Government Forms (Superior Court - Any of 39 Counties)
Official sources for Washington State probate court forms and government agencies (Non-UPC state - Superior Court; file in any of 39 counties). RCW Title 11 governs all probate. WA estate tax: $2,193,000 exemption (2024, indexed annually); 10%-20% rates; Form REV 85 0050 due 9 months from death. No WA inheritance tax. No WA income tax. Small estate: $100,000 personal property (RCW 11.62.010) - bank-direct, 40-day wait. Creditor period: 4 months from first publication. Non-intervention powers (RCW 11.68) allow administration without court supervision. All counties use King County forms.
Oregon - Court & Government Forms
Official sources for Oregon probate court forms and government agencies.
California - Court & Government Forms
Official sources for California probate court forms and government agencies.
Nevada - Court & Government Forms
Official sources for Nevada probate court forms and government agencies. Forms are managed at the county level - Clark County (Las Vegas) and Washoe County (Reno) each have their own packages.
Florida - Court & Government Forms
Official sources for Florida probate court forms and government agencies. Florida uses Circuit Courts (Probate Division). Summary Administration is available for estates ? $75,000 or when the decedent has been dead 2+ years.
Texas - Court & Government Forms
Official sources for Texas probate court forms and government agencies. Texas uses County Courts (or dedicated Probate Courts in large counties). Independent Administration means minimal court supervision after appointment.
Oklahoma - Court & Government Forms
Official sources for Oklahoma probate court forms and government agencies. Oklahoma uses the District Court in all 77 counties - no dedicated Probate Court. Non-UPC state governed by Oklahoma Statutes Title 58. $200,000 Small Estate Affidavit threshold (raised from $50,000 effective November 1, 2022).
Notify Credit Bureaus
Report the death to all three bureaus to prevent identity fraud and stop unauthorized credit activity.
Tax Resources
Federal and state tax obligations for estates in Alaska, Hawaii, Idaho, Arizona, Montana, Wyoming, Utah, Colorado, New Mexico, North Dakota, South Dakota, Nebraska, Kansas, Minnesota, Iowa, Missouri, Wisconsin, Illinois, Arkansas, Louisiana, Mississippi, Alabama, Tennessee, Kentucky, Michigan, Washington, Oregon, California, Nevada, Florida, and Texas.
Guides & Articles
Plain-language explanations of common probate questions in Alaska, Hawaii, Idaho, Arizona, Montana, Wyoming, Utah, Colorado, New Mexico, North Dakota, South Dakota, Nebraska, Kansas, Minnesota, Iowa, Missouri, Wisconsin, Illinois, Arkansas, Louisiana, Mississippi, Alabama, Washington State, Oregon, California, Nevada, Florida, and Texas.
Small Estate Affidavit vs. Full Probate - Which Path Do You Need?
If the estate is under $100,000 with no real estate, you may qualify for Washington's simplified Small Estate Affidavit process - no court filing required. Here's how to tell which path applies to you and what to do next.
Read article ?What Happens If There's No Will in Washington State?
When someone dies without a will (intestate), Washington's intestacy laws determine who inherits. Surviving spouses, children, and parents all have defined shares. Probate is still typically required, and an administrator (not an executor) is appointed.
Read article ?How Long Does Probate Take in Washington State?
Most Washington State probate cases take 6-12 months. The single biggest factor is the mandatory 4-month creditor notice period. Here's a month-by-month breakdown of what happens and when.
Read article ?Do You Need a Lawyer to File Probate in Washington State?
For straightforward estates, the answer is no. Washington courts are accustomed to self-represented executors. This article explains when you can safely file yourself and when professional help is genuinely worth the cost.
Read article ?Washington State Probate Court Forms: A Complete List
A plain-language breakdown of every form required to open and close a Washington State probate case - what each form is for, when to file it, and where to get it.
Read article ?Washington State Probate Process: Superior Court (Any County), Non-Intervention Powers, 4-Month Creditor Period, $2.193M Estate Tax
Washington State probate is governed by RCW Title 11 and filed in the Superior Court - uniquely, you can file in any county, not just the county of domicile (smaller counties often process faster). Non-intervention powers (RCW 11.68) allow the Personal Representative to manage the estate without court approval for most transactions. The 4-month creditor period runs from first publication of Notice to Creditors - publish immediately. Washington estate tax applies at $2,193,000 (2024, indexed): rates 10%-20%, Form REV 85 0050 due 9 months. No WA income tax. No WA inheritance tax. Community property state. Typical WA probate: 6-12 months.
Read article ?Washington State Probate Timeline: 4-Month Creditor Period from Publication, WA Estate Tax at 9 Months, Inventory at 90 Days
Washington Personal Representatives face several deadlines: Notice of Appointment to heirs within 20 days of appointment; Inventory within 90 days of appointment; WA estate tax Form REV 85 0050 due 9 months from death (only if gross estate exceeds $2,193,000); 4-month creditor period from first publication of Notice to Creditors (RCW 11.40.020). No WA income tax means no state income tax deadline - only federal Forms 1040 and 1041 if applicable. WA capital gains excise tax (7% on gains over $250K) may apply if estate sells appreciated assets. Typical WA probate: 6-12 months.
Read article ?Oregon Small Estate Affidavit: Does Your Estate Qualify?
Oregon has one of the highest small estate thresholds in the nation - $275,000. If the estate qualifies, there's no court filing required at all. Here's how to determine eligibility and use the affidavit process.
Read article ?Oregon Estate Tax: What Executors Need to Know
Unlike Washington, Oregon has its own estate tax starting at just $1 million - a threshold that catches many families by surprise. Rates run from 10% to 16%. Here's what triggers it, when it's due, and how to plan around it.
Read article ?How Long Does Probate Take in Oregon?
Oregon probate typically takes 6-12 months. The 4-month creditor notice period is the biggest driver. Learn what happens at each stage and the key deadlines - including the 60-day Inventory filing and the 30-day Notice to Interested Persons.
Read article ?The Oregon Probate Process: A Step-by-Step Guide for Executors
Oregon's Circuit Court probate follows ORS Title 12. From filing the petition in the county of domicile through final distribution, this guide covers all 10 phases - including the 60-day inventory deadline, 4-month creditor period, and Oregon's $1M estate tax that catches many families off guard.
Read article ?California Probate Fees: What the Statutory Schedule Really Costs You
California sets attorney and executor fees by statute - 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000. On a $750,000 estate, that's over $30,000 in combined fees. Filing yourself eliminates the executor side entirely.
Read article ?What Is a California Probate Referee and How Do They Work?
California requires a court-appointed Probate Referee to appraise all non-cash estate assets. They charge 0.1% of the appraised value. Here's what they do, how to work with them efficiently, and what you need to submit on form DE-160.
Read article ?IAEA in California Probate: Why You Should Always Request It
The Independent Administration of Estates Act lets you manage estate assets - sell real property, pay debts, make distributions - without returning to court for approval on each action. Most executors should request full IAEA authority on the initial petition.
Read article ?California Small Estate Affidavit: The $184,500 Threshold Explained
California's §13100 affidavit lets heirs collect assets without any court filing - if the gross estate is $184,500 or less and 40 days have passed since death. Learn what counts toward the threshold, what real estate does to eligibility, and how to use the affidavit at the DMV and banks.
Read article ?The California Probate Process: A Step-by-Step Guide for Executors
California Superior Court probate from DE-111 petition through final distribution - 13 phases explained. Covers IAEA authority, the Probate Referee, statutory fee schedule, intestacy rules, and common mistakes that add months to the process.
Read article ?How Long Does Probate Take in California? The 9-18 Month Timeline
California probate takes 9-18 months minimum - driven by required court hearings, the 4-month creditor period, and Probate Referee scheduling. This month-by-month breakdown covers every key deadline and how to keep your administration on track.
Read article ?Nevada Small Estate Options: Affidavit vs. Set-Aside vs. Full Probate
Nevada offers three paths depending on estate size and who inherits. Personal property under $25,000 can use a simple affidavit - no court required. Estates under $100,000 going to a surviving spouse or minor children can use a Set-Aside petition. Here's how to choose.
Read article ?Filing Probate in Clark County (Las Vegas): What's Different
Clark County uses a Probate Commissioner - a specialized judicial officer who handles routine probate matters without requiring a full judge hearing. This makes straightforward cases faster than many other counties. Here's what to expect when filing in Las Vegas.
Read article ?Nevada Probate Timeline: Key Deadlines for Executors
Nevada's creditor claim period is only 90 days - shorter than Oregon or California's 4 months. The Inventory is due within 60 days of appointment. Here's a month-by-month breakdown of what to file and when during a Nevada probate.
Read article ?The Nevada Probate Process: A Step-by-Step Guide for Executors
Nevada District Court probate in 12 steps - from the three entry paths (affidavit, set-aside, full probate) through final distribution. Covers Clark County's Probate Commissioner, the 90-day creditor period, community property rules, and how Nevada compares to California and Arizona.
Read article ?Hawaii Small Estate Affidavit: How to Skip Probate for Estates Under $100,000
Hawaii allows you to collect estate assets without probate when the gross personal property estate is under $100,000. Wait 30 days after death, present the affidavit and a death certificate to the institution, and the asset is transferred directly. Here's how to use it - and what it doesn't cover.
Read article ?Hawaii Estate Tax: What Executors Need to Know
Hawaii has its own estate tax separate from the federal estate tax - and the exemption is significantly lower ($5.49 million vs. $13+ million federal). Estates that owe no federal estate tax may still owe Hawaii estate tax. Here's how the Hawaii estate tax works, who must file, and when Form M-6 is due.
Read article ?Hawaii Probate Timeline: Key Deadlines for Personal Representatives
Hawaii informal probate typically takes 5-9 months. The 60-day creditor period is shorter than most states. The Inventory is due within 90 days. Here's a month-by-month breakdown of every filing deadline - plus Hawaii-specific issues like leasehold property transfers and the Bureau of Conveyances.
Read article ?The Hawaii Probate Process: UPC Informal Administration Step-by-Step
Hawaii's Uniform Probate Code makes informal probate one of the simplest in the U.S. - the probate registrar approves your application without a court hearing. This guide covers all 10 phases, leasehold property rules, Bureau of Conveyances vs. Land Court, the $5.49M Hawaii estate tax, multi-island filing, and common mistakes executors make.
Read article ?Idaho Small Estate Affidavit: Collect Assets Without Probate
Idaho allows you to collect personal property estate assets without probate when the gross estate is under $100,000. Combined with Idaho's community property rules - where only the decedent's half counts - many estates qualify even when total wealth exceeds $100,000. Here's how to use the affidavit and what it doesn't cover.
Read article ?Community Property in Idaho Probate: What Passes Without Court
Idaho is one of nine community property states. The surviving spouse already owns half of all community property - it doesn't go through probate. This guide explains community vs. separate property, how to inventory the estate correctly, the Community Property Agreement, and the substantial tax advantage: both halves of community property receive a full step-up in basis at death.
Read article ?Idaho Probate Timeline: Key Deadlines for Personal Representatives
Idaho informal probate has firm statutory deadlines: notify heirs within 30 days, complete the inventory within 3 months, and publish the creditor notice to start the 60-day claims period. Idaho has no state estate tax - so unlike Oregon or Hawaii, there's no additional state tax filing deadline to track. Here's the full timeline.
Read article ?Idaho Probate Process: Step-by-Step Guide (UPC Informal Probate)
Idaho uses the Uniform Probate Code - informal probate requires no court hearing. Learn all 10 steps from community property assessment through the Closing Statement, the $100K small estate affidavit, key deadlines, and Idaho-specific assets like water rights and agricultural ground.
Read article ?Arizona Small Estate Affidavit: Two Paths - Personal and Real Property
Arizona is one of the only states that allows real estate to transfer by affidavit without probate. Personal property under $75,000 qualifies after 30 days (ARS 14-3971). Real property with assessed value under $100,000 qualifies after 6 months (ARS 14-3972). Using both together can eliminate probate entirely for qualifying estates.
Read article ?Community Property and CPWROS in Arizona Probate
Arizona is a community property state - but it goes further with Community Property With Right of Survivorship (CPWROS). Under CPWROS, property passes automatically to the surviving spouse without probate AND both halves receive a full step-up in tax basis at death. Compare CPWROS to joint tenancy, Beneficiary Deeds, and plain community property to understand what title Arizona couples should use.
Read article ?Arizona Probate Timeline: Key Deadlines for Personal Representatives
Arizona informal probate has tight statutory deadlines: notify heirs within 30 days, file the Inventory within 90 days, and publish the creditor notice to start the 60-day claims period. A unique Arizona milestone: if real property has assessed value under $100,000, the ARS 14-3972 affidavit path opens at the 6-month mark - check the county assessor before opening a full probate case. Arizona has no state estate tax.
Read article ?Arizona Probate Process: Step-by-Step Guide (UPC Informal Probate)
Arizona uses the Uniform Probate Code - informal probate requires no court hearing. Learn the 10 steps from community property and CPWROS title assessment through the Closing Statement, Arizona's unique dual small estate affidavit paths ($75K personal / $100K assessed real property), and key deadlines for Maricopa and Pima County estates.
Read article ?Minnesota Small Estate Affidavit: Skip Probate for Estates Under $75,000
Minnesota's small estate affidavit threshold is $75,000 of personal property (§ 524.3-1201) - the highest among neighboring Midwestern states. Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder. No District Court filing required. Real estate always requires full probate. Note: the Minnesota estate tax (Form M706) may still apply to large estates even if no probate is opened.
Read article ?Minnesota Informal Probate: Opening an Estate Without a Court Hearing
Minnesota uses the Uniform Probate Code (Minn. Stat. Chapter 524) - most estates qualify for informal probate with no court hearing. The probate registrar approves the application administratively. Unlike most western UPC states, Minnesota imposes a state estate tax (Form M706) on gross estates over $3 million, due within 9 months of death. Progressive income tax up to 9.85% (Form M1 / Form M2). Closing by Sworn Statement (§ 524.3-1003), no hearing required.
Read article ?Minnesota Probate Timeline: Key Deadlines for Personal Representatives
Minnesota informal probate has firm UPC deadlines: notify heirs promptly, prepare Inventory within 3 months, publish creditor notice to start the 4-month claim period. The Sworn Statement (§ 524.3-1003) cannot be filed until at least 6 months after appointment. Critical: Form M706 (Minnesota estate tax) is due within 9 months of death for estates over $3 million - this deadline runs independently of the probate timeline.
Read article ?The Minnesota Probate Process: Step-by-Step Guide (UPC, State Estate Tax, 4-Month Creditor Period)
Minnesota uses the Uniform Probate Code - but with two critical differences from most UPC states: a state estate tax on gross estates over $3 million (Form M706, due 9 months from death; rates 13%-16%) and a 4-month creditor period (not 60 days). Covers all 10 steps including the $75K small estate affidavit, the M706 estate tax (with rate table and portability warning), Form M1/M2 income and fiduciary returns (up to 9.85%), and the Sworn Statement 6-month minimum.
Read article ?Iowa Small Estate Affidavit: Skip Probate for Estates Under $25,000
Iowa's small estate affidavit threshold is $25,000 of personal property (§ 633A.3107) - the lowest in the Midwest. The wait period is 40 days from death, longer than all neighboring states. No District Court filing required. Real estate always requires full probate. Iowa eliminated its inheritance tax for deaths on or after January 1, 2025.
Read article ?Iowa Probate Process: From Petition to Final Decree
Iowa is not a Uniform Probate Code state - probate requires District Court hearings at both opening and closing. The 4-month creditor notice period sets the minimum timeline. Iowa Code Chapter 633 governs the process. No Iowa inheritance tax (eliminated 2025); no Iowa estate tax; flat 3.8% income tax (Form IA 1040 / Form IA 1041). Iowa's income tax deadline is April 30 - not April 15.
Read article ?Iowa Probate Timeline: Key Deadlines for Executors
Iowa probate has tight deadlines that differ from UPC states: the Inventory is due within 30 days of appointment (§ 633.361); the creditor claim period is 4 months from first publication (§ 633.425); a closing court hearing is required. Iowa's income tax deadline is April 30 (Form IA 1040 / IA 1041). No Iowa inheritance tax forms for deaths on or after January 1, 2025. Typical Iowa probate runs 9-15 months.
Read article ?Missouri Small Estate Affidavit: Skip Probate for Estates Under $40,000
Missouri's small estate affidavit threshold is $40,000 of personal property (RSMo § 473.097). Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder - no Circuit Court filing required. Real estate always requires full probate. Missouri has no inheritance tax and no estate tax.
Read article ?Missouri Probate Process: From Petition to Final Settlement
Missouri is not a Uniform Probate Code state - probate requires Circuit Court hearings at both opening and closing. Missouri's most distinctive feature is its 6-month creditor notice period (RSMo § 473.360) - the longest among all neighboring states. Independent administration (§ 473.083) is available when the will authorizes it or all parties consent, significantly reducing court supervision. No Missouri estate tax; no inheritance tax; progressive income tax applies (Form MO-1040 / MO-1041).
Read article ?Missouri Probate Timeline: Key Deadlines for Personal Representatives
Missouri probate deadlines differ from UPC states: the Inventory is due within 30 days of appointment (§ 473.233); the creditor claim period is 6 months from first publication - longer than all neighboring states; a final court hearing is required before the estate closes. File the deceased's final Form MO-1040 by April 15 and estate Form MO-1041 if estate earns income. No Missouri estate tax or inheritance tax filing required. Typical Missouri probate runs 9-18 months.
Read article ?Illinois Small Estate Affidavit: Skip Probate for Estates Under $100,000
Illinois's Small Estate Affidavit (755 ILCS 5/25-1) applies to estates with $100,000 or less in personal property - no wait period required. Present a notarized affidavit directly to the bank, Illinois Secretary of State (vehicles), or other asset holder immediately after obtaining a certified death certificate. Real estate always requires full Circuit Court probate. Illinois has no inheritance tax and no estate tax under $4 million.
Read article ?Illinois Probate Process: From Petition to Order of Distribution
Illinois probate is governed by the 755 ILCS 5/ Probate Act of 1975 and filed in the Circuit Court in the county of domicile. Independent administration (755 ILCS 5/28) - when authorized by the will or consented to by all heirs - eliminates most mid-administration court appearances and allows a simpler closing procedure. The 6-month creditor period runs from the date of death (not first publication). Illinois estate tax applies to gross estates over $4 million (Form IL-706). No Illinois inheritance tax. Typical Illinois probate runs 9-14 months.
Read article ?Illinois Probate Timeline: Key Deadlines for Executors
Illinois probate deadlines: Inventory due within 60 days of appointment (755 ILCS 5/14-1); the 6-month creditor bar period runs from the date of death (§ 18-12) - not from publication; Form IL-706 (estate tax) due within 9 months of death for estates over $4 million; final Form IL-1040 and estate Form IL-1041 due April 15. Independent administration closing notice triggers a 30-day waiting period before the estate closes. Typical Illinois probate runs 9-14 months.
Read article ?Arkansas Small Estate Affidavit: Skip Probate for Estates Under $100,000
Arkansas's Small Estate Affidavit (Ark. Code Ann. § 28-41-101) applies to estates with $100,000 or less in personal property - wait 45 days from death, then present a notarized affidavit and certified death certificate directly to the bank or asset holder. Real estate always requires full Circuit Court probate. Arkansas has no inheritance tax and no estate tax - only income tax filings (Form AR1000F and, if needed, Form AR1002F) are required at the state level.
Read article ?Arkansas Probate Process: From Petition to Final Settlement
Arkansas probate is governed by the Arkansas Probate Code (Ark. Code Ann. §§ 28-40-101 through 28-53-106) and filed in the Circuit Court (Probate Division) in the county of domicile. Independent administration (§ 28-47-101) reduces court involvement when the will authorizes it or all heirs consent. The 6-month creditor period runs from the date of first publication of the Notice to Creditors - publish immediately after receiving Letters Testamentary. No Arkansas estate tax; no Arkansas inheritance tax; flat 4.4% income tax applies.
Read article ?Arkansas Probate Timeline: Key Deadlines for Personal Representatives
Arkansas probate deadlines: Inventory due within 60 days of appointment (§ 28-49-101); the 6-month creditor period runs from first publication (§ 28-50-101) - not from date of death; final Form AR1000F and estate Form AR1002F due April 15. Under independent administration, closing uses a simplified Final Settlement petition; supervised administration requires a closing hearing. Minimum 7-9 months for independent administration. No Arkansas estate tax or inheritance tax filing required.
Read article ?Louisiana Small Succession Affidavit: Skip Court for Estates Under $125,000
Louisiana's Small Succession Affidavit (La. R.S. 9:1421) applies to estates with $125,000 or less in movable property (personal property) - no wait period required. Execute the affidavit before a Louisiana notary and present it directly to each asset holder with a certified death certificate. Immovable property (real estate) always requires judicial succession. Louisiana has no estate tax and no inheritance tax (repealed 2004). Louisiana is the only civil law state in the United States.
Read article ?Louisiana Succession Process: From Petition to Judgment of Possession
Louisiana succession is governed by the Louisiana Civil Code and Code of Civil Procedure - filed in the District Court of the parish of domicile. "Succession" is Louisiana's term for probate; "testament" for will; "succession representative" for executor; "Judgment of Possession" for the closing order that transfers title. Forced heirship (La. Civ. Code art. 1493) gives children under 24 or permanently disabled children an irrevocable share. Community property: only the deceased's half passes through succession. 3-month creditor period from publication. No Louisiana estate tax; no inheritance tax; flat 3% income tax.
Read article ?Louisiana Succession Timeline: Key Deadlines for Succession Representatives
Louisiana succession deadlines: Detailed Descriptive List (DDL) due within 3 months of appointment (La. Code Civ. Proc. art. 3136); 3-month creditor period runs from first publication in the official journal (art. 3244) - not from death; Judgment of Possession must be recorded in parish conveyance records; final Form IT-540 and estate Form IT-541 due April 15. No Louisiana estate tax or inheritance tax filing. Minimum 6-8 months for a simple testate succession. Civil law state - rules differ fundamentally from all other states.
Read article ?Mississippi Small Estate Affidavit: Skip Chancery Court for Estates Under $50,000
Mississippi's Small Estate Affidavit (Miss. Code Ann. § 91-7-322) applies to estates with $50,000 or less in personal property - no wait period required. Execute the notarized affidavit and present it with a certified death certificate to each asset holder. Real estate always requires full Chancery Court probate regardless of value. Unlike most states, Mississippi imposes no mandatory waiting period - you may present the affidavit immediately after obtaining a certified death certificate. No Mississippi estate tax; no Mississippi inheritance tax.
Read article ?Mississippi Probate Process: Chancery Court Step-by-Step Guide
Mississippi probate is governed by Miss. Code Ann. Title 91 and filed exclusively in Chancery Court - not Circuit Court. Key features: bond required unless waived by will or heir consent; Notice to Creditors published 3 consecutive weeks (§ 91-7-145); 90-day creditor period from first publication; Inventory due within 90 days of Letters (§ 91-7-93); mandatory closing hearing before the Chancellor (§ 91-7-295). No Mississippi estate tax; no inheritance tax; ~4% income tax (Form 80-105 / Form 81-110) being phased out. Typical Chancery Court probate: 7-12 months.
Read article ?Mississippi Probate Timeline: Key Deadlines for Chancery Court Executors
Mississippi Chancery Court probate deadlines: Inventory due within 90 days of Letters (Miss. Code Ann. § 91-7-93); 90-day creditor period runs from first publication date (§ 91-7-151) - the shortest creditor period in the region; mandatory closing hearing before the Chancellor required to close the estate (§ 91-7-295). Both the inventory deadline and creditor period run simultaneously - coordinate them to close at Month 3-4. File final Form 80-105 (April 15) and estate Form 81-110 if estate earns income. No Mississippi estate tax or inheritance tax filing required.
Read article ?Alabama Small Estate Affidavit: Skip Probate Court for Estates Under $25,000
Alabama's Small Estate Affidavit (Ala. Code § 43-2-692) applies to estates with $25,000 or less in personal property - no wait period required. Execute the notarized affidavit and present it with a certified death certificate to each asset holder. Real estate always requires full Probate Court administration regardless of value. Alabama's $25,000 threshold is one of the lowest in the country - Mississippi ($50K), Tennessee ($50K), Arkansas ($100K), and Louisiana ($125K) all have higher thresholds. No Alabama estate tax; no Alabama inheritance tax.
Read article ?Alabama Probate Process: Probate Court Step-by-Step Guide
Alabama probate is governed by Ala. Code Title 43 and filed exclusively in the county Probate Court - presided over by an elected Probate Judge. Key features: bond required unless waived (§ 43-2-81); Notice to Creditors published in county newspaper (§ 43-2-61); 6-month creditor period runs from the grant of Letters - not from first publication (§ 43-2-350); Inventory due within 2 months of Letters (§ 43-2-310); Final Settlement hearing required before Probate Judge (§ 43-2-500). No Alabama estate tax; no inheritance tax; graduated income tax up to 5% (Form 40 / Form 41). Typical Probate Court probate: 8-14 months.
Read article ?Alabama Probate Timeline: Key Deadlines for Probate Court Executors
Alabama Probate Court probate deadlines: Inventory due within 2 months of Letters (Ala. Code § 43-2-310); 6-month creditor period runs from the date Letters are granted (§ 43-2-350) - not from publication, unlike most states; Final Settlement hearing before Probate Judge required to close the estate (§ 43-2-500). File final Form 40 and Alabama Form 41 if estate earns income (April 15 deadline). File the petition immediately after death - the creditor clock doesn't start until Letters are granted. No Alabama estate tax or inheritance tax filing required. Typical duration: 8-14 months.
Read article ?Tennessee Small Estate Affidavit: Skip Probate Court for Estates Under $50,000
Tennessee's Small Estate Affidavit (T.C.A. § 30-4-102) applies to estates with $50,000 or less in personal property - with a mandatory 45-day wait from the date of death before the affidavit can be presented. Present the notarized affidavit with a certified death certificate to each asset holder. Real estate always requires full Probate Court administration. Tennessee's 45-day wait is mandatory - unlike Alabama (no wait) and Mississippi (no wait). No Tennessee estate tax; no Tennessee inheritance tax; no Tennessee income tax whatsoever (Hall Tax repealed January 1, 2021).
Read article ?Tennessee Probate Process: Step-by-Step Probate Court Guide
Tennessee probate is governed by T.C.A. Title 30 and filed in the county Probate Court (or Chancery/Circuit Court in smaller counties). Key features: confirm correct court with county clerk before filing; 4-month creditor period runs from the date of first publication of the Notice to Creditors (§ 30-2-307) - publish immediately after receiving Letters to start the clock; Inventory due within 60 days of appointment (§ 30-2-301); Final Accounting and settlement hearing required. No Tennessee income tax (Hall Tax repealed 2021); no estate tax; no inheritance tax - only federal returns required. Typical duration: 7-12 months.
Read article ?Tennessee Probate Timeline: Key Deadlines for Tennessee Executors
Tennessee probate deadlines under T.C.A. Title 30: Inventory due within 60 days of appointment (§ 30-2-301); 4-month creditor period runs from the date of first publication (§ 30-2-307) - not from Letters; publish Notice immediately after receiving Letters to start the clock. Final Accounting and settlement hearing required to close. File decedent's final federal Form 1040 (April 15); file Form 1041 if estate earns $600+ income. No Tennessee state tax returns required whatsoever - no income tax, no estate tax, no inheritance tax. Typical Tennessee probate: 7-12 months.
Read article ?Kentucky Small Estate Procedures: Collecting Property Without Probate Court
Kentucky's simplified collection procedure (KRS § 395.455) allows a surviving spouse or next of kin to collect personal property valued at $15,000 or less without opening a District Court probate case - no wait period required. Kentucky's $15,000 threshold is one of the lowest in the region: Tennessee ($50K), Virginia ($50K), West Virginia ($50K), Ohio ($35K), and Indiana ($50K) all have higher thresholds. Real estate always requires full District Court probate. Note: Kentucky inheritance tax may apply even to informally collected assets if any beneficiaries are Class B or Class C.
Read article ?Kentucky Probate Process: District Court Step-by-Step Guide
Kentucky probate is governed by KRS Chapters 394-395 and filed in the District Court in the county of domicile - NOT Circuit Court, which has no probate jurisdiction in Kentucky. Key features: flat 4% income tax (Form 740/741); Kentucky inheritance tax applies to Class B/C beneficiaries (Form 92A200, due 18 months from death); 6-month creditor period from date of death or notice (§ 396.011); dower and curtesy rights protect the surviving spouse's interest in real estate (§ 392.020). No Kentucky estate tax. Class A beneficiaries (spouse, parents, children, grandchildren, siblings) are fully exempt from inheritance tax. Typical duration: 9-15 months.
Read article ?Kentucky Probate Timeline: Key Deadlines for District Court Executors
Kentucky probate deadlines under KRS Chapters 394-396: 6-month creditor period from death or notice date (§ 396.011); inheritance tax return Form 92A200 due within 18 months of death (interest accrues from 9 months - KRS § 140.220); final Kentucky Form 740 (income tax, April 15); Form 741 (fiduciary income, April 15). Three separate deadline tracks run simultaneously. Class A-only estates (no Class B/C beneficiaries) close faster with no inheritance tax obligation. Typical duration: 9-12 months (Class A only); 12-15 months (Class B/C beneficiaries).
Read article ?Michigan Small Estate Affidavit: Skip Probate Court for Estates Under $25,000
Michigan's Small Estate Affidavit (MCL 700.3982) allows a successor to collect personal property without opening Probate Court proceedings - $25,000 personal property threshold (base amount, may be adjusted for inflation; verify current amount before use), mandatory 28-day wait from date of death. No real estate; no Probate Court filing. Neighbors for comparison: Ohio ($35K, no wait), Indiana ($50K, 45-day wait), Wisconsin ($50K, 30-day wait), Illinois ($100K, no wait), Kentucky ($15K, no wait). No Michigan estate tax or inheritance tax; flat 4.25% income tax applies to inherited income if later sold.
Read article ?Michigan Probate Process: EPIC Informal Probate Step-by-Step Guide
Michigan probate is governed by EPIC (MCL 700.1101 et seq.) - a UPC-based statute administered through the county Probate Court (every county has one). Standard approach: informal probate - file Application PC 558, receive Letters of Authority, administer the estate independently with no court supervision. Key features: Inventory within 91 days (not filed with court in informal probate); 4-month creditor period from first publication (§ 700.3801); close with Closing Statement PC 586. No Michigan estate tax or inheritance tax. Flat 4.25% income tax (Form MI-1040 / MI-1041). Typical duration 7-12 months.
Read article ?Michigan Probate Timeline: Key Deadlines for EPIC Personal Representatives
Michigan EPIC probate deadlines: Inventory within 91 days of appointment (MCL 700.3705); 4-month creditor period from first publication (§ 700.3801) - claims also barred 1 year after death; Closing Statement PC 586 filed after distributions. File deceased's final Michigan MI-1040 (April 15, flat 4.25%) and MI-1041 if estate earns income. No Michigan estate tax or inheritance tax deadlines. Typical Michigan informal probate closes in 7-10 months - among the fastest in the Midwest due to the 4-month creditor period and zero state death taxes.
Read article ?The Michigan Probate Process: Step-by-Step Guide (EPIC, Dedicated Probate Court, 4-Month Creditor Period)
Michigan uses EPIC (Estates and Protected Individuals Code, MCL 700.1101) - with a dedicated Probate Court in every county, a 4-month creditor period (not 60 days), and a 91-day inventory deadline. Covers all 10 steps including the $25K small estate affidavit (28-day wait, cost-of-living adjusted threshold), Letters of Authority, 4-month creditor notice procedure, PR deed recording, Form MI-1040/MI-1041 tax guidance, and the Closing Statement (PC 586) procedure. No Michigan estate or inheritance tax.
Read article ?Indiana Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
Indiana allows collection of personal property without any court proceeding when the total personal property is $50,000 or less (IC § 29-1-8-3). Wait 45 days from death, present a notarized affidavit and certified death certificate to the institution or holder, and the asset transfers directly - no Letters Testamentary, no court filing required. Real estate always requires Circuit or Superior Court probate. Indiana repealed its inheritance tax in 2013, so no state death tax applies to small estate transfers.
Read article ?Indiana Probate Process: Unsupervised Administration Under IC Title 29
Indiana probate is governed by IC Title 29 and filed in the Circuit Court or Superior Court of the county of domicile - there is no dedicated Probate Court. The process begins with a petition and appointment hearing; after appointment, most estates use unsupervised administration (IC § 29-1-7.5), which allows the Personal Representative to act independently and close with a Closing Statement. Key deadlines: Inventory within 60 days (IC § 29-1-12-1); creditor notice published for 2 consecutive weeks; 3-month creditor period from first publication (with an absolute 9-month bar from date of death). No Indiana estate tax. No Indiana inheritance tax (repealed 2013).
Read article ?Indiana Probate Timeline: Key Deadlines for Personal Representatives
Indiana probate has two simultaneous clocks after appointment: a 60-day Inventory deadline (IC § 29-1-12-1) and a 3-month creditor period from first publication (IC § 29-1-14-1). Indiana also imposes an absolute 9-month bar on all creditor claims from the date of death - whichever limit expires first bars the claim. File the deceased's final Indiana Form IT-40 (flat 3.05% state + county income tax, April 15) and IT-41 (fiduciary) if the estate earns income. No Indiana estate tax or inheritance tax deadlines. Indiana's 3-month creditor period is the shortest in the Midwest, which can help close an uncomplicated estate in 7-9 months.
Read article ?Ohio Release from Administration: Skip Full Probate for Estates Under $35,000
Ohio's Release from Administration (ORC § 2113.03) allows simplified Probate Court processing when total estate value is $35,000 or less - no mandatory waiting period required. Unlike Indiana or Michigan, Ohio's small estate path still requires filing with the county Probate Court. A surviving spouse who is the sole beneficiary may qualify for a higher threshold. Summary Release from Administration (ORC § 2113.031) is available for the smallest estates. Real estate complicates qualification - consult the county Probate Court.
Read article ?Ohio Probate Process: Supervised Administration Under ORC Title 21
Ohio probate is court-supervised under ORC Title 21 - every Ohio county has a dedicated Probate Court. The Executor files a Petition, attends an appointment hearing, files an Inventory within 30 days (one of the shortest deadlines in the country), waits for the 6-month creditor period to expire from the date of appointment (not publication - a critical Ohio distinction), pays debts in ORC § 2117.25 priority order, and files a Final Account before distributing assets. Ohio has no estate tax (repealed 2013) and no inheritance tax - but check municipal income tax obligations (RITA, CCA, 1.5%-3%).
Read article ?Ohio Probate Timeline: Key Deadlines for Executors
Ohio probate runs two critical clocks simultaneously from the date of appointment: a 30-day Inventory deadline (ORC § 2115.02) and a 6-month creditor period (ORC § 2117.04) - both begin on the appointment date, not on the publication date. This is Ohio's most distinctive feature compared to neighboring Indiana, Michigan, Illinois, Kentucky, and Pennsylvania. File the deceased's final Ohio Form IT 1040 (graduated 0%-3.99%) and IT 1041 (fiduciary) if the estate earns income. No Ohio estate tax or inheritance tax deadlines. Typical Ohio probate runs 9-15 months.
Read article ?Georgia Small Estate: No-Administration Petition & Year's Support
Georgia's No-Administration Petition (OCGA § 53-2-40) covers estates of $10,000 or less - one of the lowest thresholds in the country. But Year's Support (OCGA § 53-3-1) is often more powerful for surviving spouses: it allows the Probate Court to set aside a sum for the surviving spouse and/or minor children before most creditors are paid, and in smaller estates may equal the full estate value. Unlike neighboring Alabama, Tennessee, and North Carolina, Georgia's small estate procedure requires a Probate Court order - you cannot present an affidavit directly to an asset holder.
Read article ?Georgia Probate Process: Independent Administration Under OCGA Title 53
Georgia probate is governed by OCGA Title 53 and filed in the county Probate Court (one in every county). Georgia offers two forms of probate: Common Form (no notice to heirs; 4-year challenge window) and Solemn Form (notice required; challenge window closes when order entered - recommended for most estates). Independent Administration (OCGA § 53-7-1) is the standard modern approach - the Executor acts without routine court supervision and closes with a Petition for Discharge. No Georgia estate tax; no inheritance tax; flat income tax 5.49% (2024, phasing down to 4.99%).
Read article ?Georgia Probate Timeline: Key Deadlines for Executors
Georgia's main probate deadline is the 3-month creditor period from the date of first publication (OCGA § 53-7-41) - but Georgia requires publication once per week for four consecutive weeks, so the creditor clock doesn't start until the first publication. File Year's Support petition early if a surviving spouse or minor children qualify. No Georgia estate tax clearance required at closing. Typical Georgia estate under independent administration: 9-14 months.
Read article ?South Carolina Small Estate Affidavit: Skip Probate Court for Estates Under $25,000
South Carolina's Small Estate Affidavit (SC Code § 62-3-1201) allows successors to collect personal property without any Probate Court involvement when the total gross probate estate is $25,000 or less - no waiting period required. Present the notarized affidavit directly to the asset holder. Unlike Georgia (which requires a court order even for small estates), South Carolina's affidavit goes straight to the bank or institution. Real estate always requires formal Probate Court action. No South Carolina estate tax; no inheritance tax.
Read article ?South Carolina Probate Process: Informal Administration Under SC Code § 62
South Carolina probate is governed by SC Code § 62 (UPC-based) and filed in the county Probate Court - one in every county. The standard track is informal administration: no court hearing to open, no court hearing to close. The Personal Representative files an Application for Informal Probate (administratively registered), manages the estate during the 8-month creditor period from appointment, files a 90-day Inventory, then files a Closing Statement to close. The 8-month creditor period from appointment is the longest in the immediate Southeast (compare to Georgia 3 months, Florida 3 months). No SC estate tax; no inheritance tax; graduated income tax up to 6.4% (2024).
Read article ?South Carolina Probate Timeline: Key Deadlines for Personal Representatives
South Carolina probate has two key simultaneous clocks from appointment: the 90-day Inventory deadline (SC Code § 62-3-706) and the 8-month creditor period (SC Code § 62-3-801) - both run from the appointment date, not from publication. The 8-month creditor period is significantly longer than Georgia (3 months), Tennessee (4 months), or Florida (3 months). No SC estate tax clearance needed at closing. File Closing Statement - no hearing required. Typical SC probate: 10-18 months.
Read article ?North Carolina Small Estate Affidavit: No-Court Collection for Estates Under $20,000 (NC GS § 28A-25-1)
North Carolina's Collection Affidavit (NC GS § 28A-25-1) lets successors collect personal property without any court involvement when the net estate is $20,000 or less - or $30,000 when the surviving spouse is the sole heir. No waiting period required. Present the notarized affidavit directly to each bank or asset holder. Unlike Georgia (which requires a court order even for small estates), the NC affidavit goes straight to the institution. Real estate always requires action through the Clerk of Superior Court regardless of value. NC DMV Form MVR-317 handles vehicle title transfers separately. No NC estate tax; no inheritance tax.
Read article ?North Carolina Probate Process: Qualifying Before the Clerk of Superior Court (NC GS Chapter 28A)
North Carolina probate has no separate Probate Court - all estate matters are filed with the Clerk of Superior Court in the county of domicile. The Personal Representative must personally appear and take an oath ("qualify") before Letters Testamentary are issued. Key NC-specific requirements: Annual Accounts (AOC-E-506) filed every year under NC GS § 28A-21-1; Inventory (AOC-E-505) due within 3 months of qualification; creditor period 3 months from first publication (weekly × 4); Year's Allowance $30K surviving spouse / $5K child paid before unsecured creditors. Priority of claims under NC GS § 28A-19-6. No NC estate tax; flat 4.5% income tax (2024, phasing to 2.49%).
Read article ?North Carolina Probate Timeline: Every Deadline from Qualification to Order of Discharge
North Carolina probate runs on two simultaneous clocks from qualification: the Inventory is due within 3 months (NC GS § 28A-20-1) and the creditor period expires 3 months from the date of first publication (NC GS § 28A-14-1). Additionally, the first Annual Account (AOC-E-506) is due within 12 months of qualification - and annually every year the estate remains open. This guide covers the full month-by-month calendar from Week 1 (secure assets, locate will) through the Final Account and Order of Discharge at months 9-15. No NC state tax clearance required. Typical NC probate: 9-15 months.
Read article ?Virginia Small Estate Affidavit: Collect Up to $50,000 Without Probate Court (VA Code § 64.2-601)
Virginia's Small Estate Affidavit (VA Code § 64.2-601) lets successors collect personal property worth $50,000 or less without any Circuit Court involvement - no waiting period required. Present the notarized affidavit directly to each bank or financial institution. Unlike Georgia (which requires a court order even for small estates), Virginia's affidavit goes straight to the institution. Important: Virginia does not provide a standard affidavit form - many banks have their own internal form; ask the institution first. Real estate always requires Circuit Court action and a recorded deed. No VA estate tax; no inheritance tax.
Read article ?Virginia Probate Process: Circuit Court Qualification and the Commissioner of Accounts (VA Code Title 64.2)
Virginia's most distinctive probate feature is the Commissioner of Accounts - a court-appointed officer who independently reviews all estate inventories and annual settlements (VA Code § 64.2-1300 et seq.). After qualifying before the Circuit Court Clerk (pay probate tax: $0.10 per $100 of estate), the Executor files the Inventory with the Commissioner within 4 months, then files annual settlements beginning 16 months after qualification. Virginia's 1-year creditor period from qualification (VA Code § 64.2-528) is the longest in the mid-Atlantic and Southeast - longer than NC (3 months), SC (8 months), or WV (60 days). No VA estate tax; graduated income tax top 5.75%; Form 760 and Form 770 due May 1 (not April 15).
Read article ?Virginia Probate Timeline: 4-Month Inventory, 1-Year Creditor Period, 16-Month First Settlement
Virginia probate runs on three key deadlines from the qualification date: (1) Inventory due within 4 months (VA Code § 64.2-1300); (2) creditor period expires 1 year from qualification (VA Code § 64.2-528); and (3) first annual settlement due 16 months from qualification. No newspaper publication required for standard estates. Virginia income tax (Form 760 / Form 770) is due May 1 - not April 15. No VA state tax clearance required. After Commissioner of Accounts approval of the final settlement, the Circuit Court issues an Order of Discharge. Typical VA probate: 12-18 months.
Read article ?West Virginia Small Estate Affidavit: $100,000 Threshold - Highest in the Mid-Atlantic (WV Code § 44-1-7)
West Virginia's Small Estate Affidavit (WV Code § 44-1-7) applies when the total gross estate is $100,000 or less - the highest threshold in the mid-Atlantic and Southeast region. No waiting period required. Present the notarized affidavit directly to each bank or institution. For comparison: Virginia ($50K), Maryland ($50K), Pennsylvania ($50K), Kentucky ($30K), and North Carolina ($20K) all have lower thresholds. Real estate generally requires full County Commission administration regardless of estate value. No WV estate tax; no WV inheritance tax - unlike neighboring Pennsylvania (inheritance tax 4.5-15%).
Read article ?West Virginia Probate Process: County Commission and Fiduciary Commissioner (WV Code Chapter 44)
West Virginia probate is administered by the County Commission - one in each of the state's 55 counties. After qualifying before the County Commission, the Personal Representative reports to the Fiduciary Commissioner (similar to Virginia's Commissioner of Accounts), who reviews all estate settlements. Key advantages: WV's creditor period is just 60 days from first publication (WV Code § 44-2-3) - shorter than Virginia (1 year), Maryland (6 months), Pennsylvania (1 year), and Kentucky (6 months). $100K small estate threshold. No WV estate tax. No WV inheritance tax. WV income tax top ~5.12% (2025) - filing Form IT-140 and IT-141, both due April 15.
Read article ?West Virginia Probate Timeline: 60-Day Creditor Period and Fiduciary Commissioner Deadlines
West Virginia's 60-day creditor period from first publication (WV Code § 44-2-3) is one of the shortest in the nation, allowing estates to reach the distribution phase faster than in most neighboring states. File the Appraisement with the County Commission promptly after qualification, publish Notice to Creditors to start the 60-day clock, then file a settlement with the Fiduciary Commissioner after all debts and taxes are paid. No WV state tax clearance required. Typical WV probate: 6-12 months. All 55 counties have their own Fiduciary Commissioner - contact them early to understand local requirements.
Read article ?Maryland Small Estate Procedure: $50,000 / $100,000 Threshold - Still Requires Register of Wills Filing (MD ET § 5-601)
Unlike Virginia, West Virginia, and Pennsylvania - where small estate affidavits go directly to the financial institution with no court involvement - Maryland's Small Estate Procedure always requires a petition filed with the Register of Wills. The process is simplified (no annual accounts, faster timeline), but the Register of Wills is involved throughout. One Maryland advantage: real estate CAN be included in a Small Estate proceeding, with net equity (FMV minus mortgage) counting toward the $50,000 general threshold ($100,000 if surviving spouse is the sole heir). Maryland inheritance tax (10%) still applies in small estates for non-exempt beneficiaries.
Read article ?Maryland Probate Process: Register of Wills, Orphans' Court, and Maryland's Dual Tax Exposure
Maryland probate is administered by the Register of Wills in each of Maryland's 24 jurisdictions (23 counties + Baltimore City). Three jurisdictions have dedicated Orphans' Court judges: Baltimore City, Anne Arundel County, and Montgomery County. Maryland is one of only a few states with both an estate tax (over $5M, up to 16%) and an inheritance tax (10% for non-exempt heirs including aunts, uncles, nieces, nephews, and friends). File the 3-month Inventory, publish Notice to Creditors to start the 6-month creditor clock, file the first Annual Account at 9 months, then close with a Final Account and Order of Discharge.
Read article ?Maryland Probate Timeline: 3-Month Inventory, 6-Month Creditor Period, 9-Month First Annual Account
Maryland probate has three simultaneous clocks that start when the Personal Representative qualifies: the 3-month Inventory deadline (MD ET § 7-201), the 9-month first Annual Account deadline (MD ET § 7-301), and - starting from first publication - the 6-month creditor period (MD ET § 8-103). Missing any deadline triggers a show-cause order from the Register of Wills. Maryland also has both an estate tax (Form MET-1, 9 months after death) and an inheritance tax (Form 100, before any distribution to non-exempt heirs). Typical Maryland probate: 10-16 months.
Read article ?Delaware Small Estate Affidavit: $30,000 Threshold - No Court Filing, Affidavit Directly to Institution (Del. Code tit. 12, § 2306)
Delaware's Small Estate Affidavit lets heirs collect personal property under $30,000 without any Register of Wills involvement - wait 30 days from death, then present a notarized affidavit directly to each bank or institution. No court filing required. Real estate always requires full probate. Delaware's threshold is lower than neighboring Virginia ($50K), Pennsylvania ($50K), and West Virginia ($100K), but the process is the same: a true bank-level affidavit with no court contact. Delaware has no inheritance tax, so no tax return is needed before distributing assets.
Read article ?Delaware Probate Process: Register of Wills, Court of Chancery, and No Estate or Inheritance Tax
Delaware probate is administered by the Register of Wills in one of Delaware's 3 counties (New Castle, Kent, Sussex). Delaware has no estate tax (repealed January 1, 2018) and no inheritance tax (repealed 1999) - significantly simpler than neighboring Maryland (estate tax + 10% inheritance tax) and Pennsylvania (inheritance tax 4.5%-15%). File the Inventory within 3 months, publish Notice to Creditors to start the 6-month creditor clock, then file a final account and receive discharge. Important: Delaware income tax returns are due April 30, not April 15.
Read article ?Delaware Probate Timeline: 3-Month Inventory, 6-Month Creditor Period, April 30 Tax Deadline
Delaware probate has two main clocks: the 3-month Inventory deadline from appointment and the 6-month creditor period from first publication. A third critical date: Delaware income tax (Form 200-01 for the deceased's final return; Form 400 for estate fiduciary income) is due April 30 - not April 15 like federal. No Delaware estate tax or inheritance tax filing is required. The Court of Chancery handles contested matters; the Register of Wills handles routine administration. Typical Delaware probate: 9-15 months.
Read article ?Pennsylvania Small Estate Affidavit: $50,000 Threshold - No Court Filing, But Inheritance Tax Still Applies (20 Pa. C.S. § 3101)
Pennsylvania's Small Estate Affidavit lets heirs collect personal property under $50,000 without any Register of Wills filing - no waiting period, affidavit presented directly to each institution. However, Pennsylvania's inheritance tax applies to every distribution regardless of procedure. Rates: 0% (spouse), 4.5% (children, grandchildren, parents), 12% (siblings), 15% (all others). File REV-1500 with the Register of Wills within 9 months of death - 5% discount if paid within 3 months of death.
Read article ?Pennsylvania Probate Process: Register of Wills, Orphans' Court, and the REV-1500 Inheritance Tax
Pennsylvania probate is administered by the Register of Wills in one of Pennsylvania's 67 counties. No estate tax - but Pennsylvania has an inheritance tax on distributions to nearly all beneficiaries (0%-15%), with the 5% discount for payment within 3 months of death. The 1-year creditor period (20 Pa. C.S. § 3384) is the longest in the mid-Atlantic. No mandatory annual accounts for uncontested estates. File the 3-month Inventory, publish Notice to Creditors, pay the inheritance tax (REV-1500), wait 1 year, then close with a final Account. Typical PA probate: 12-18 months.
Read article ?Pennsylvania Probate Timeline: 3-Month Inventory, 9-Month REV-1500, 1-Year Creditor Period
Pennsylvania probate has three critical early deadlines: pay inheritance tax (REV-1500) within 3 months of death for the 5% discount; file the Inventory within 3 months of appointment; publish Notice to Creditors to start the 1-year creditor period. The 5% discount starts at the date of death - not at qualification - so assess and pay as soon as liquid assets are available. No final distributions until 1 year from first publication. Pennsylvania income tax (PA-40/PA-41) due April 15.
Read article ?New Jersey Simplified Surrogate Procedure: $20,000 Threshold (N.J.S.A. 3B:10-3)
New Jersey's simplified procedure for estates of $20,000 or less in personal property is filed with the Surrogate's Court - not presented directly to a bank like Pennsylvania's affidavit. No waiting period. Real estate always requires full probate. Inheritance tax still applies to Class C (siblings, sons/daughters-in-law: 11%-16%) and Class D (all others: 15%-16%) beneficiaries. Class A beneficiaries (spouse, children, domestic partners) are fully exempt. File Form IT-R within 8 months of death for any Class C or Class D beneficiary.
Read article ?New Jersey Probate Process: Surrogate's Court, Inheritance Tax Class A/C/D, and Refunding Bond
New Jersey probate is administered by the elected Surrogate in each of New Jersey's 21 counties. Contested matters go to the Superior Court, Chancery Division, Probate Part. No NJ estate tax (repealed 2018) - but inheritance tax applies to Class C (11%-16%) and Class D (15%-16%) beneficiaries. File Form IT-R within 8 months. New Jersey's 9-month creditor period (N.J.S.A. 3B:22-4) runs from appointment, not from first publication. Close with a Refunding Bond and Release from each beneficiary filed with the Surrogate. Typical NJ probate: 12-18 months.
Read article ?New Jersey Probate Timeline: 8-Month IT-R Deadline, 9-Month Creditor Period from Appointment
New Jersey probate has two critical deadlines running simultaneously: Form IT-R (NJ inheritance tax) must be filed and paid within 8 months of death or 10% annual interest accrues; and the 9-month creditor period runs from the Executor's appointment date - not from newspaper publication. No distributions before 9 months from appointment. File NJ-1040 and NJ-1041 by April 15 (NJ income tax up to 10.75%). Close by filing Refunding Bonds with the Surrogate. Typical NJ probate: 12-18 months.
Read article ?New York Voluntary Administration: $50,000 Small Estate Procedure (SCPA Art. 13)
New York's Voluntary Administration lets heirs collect personal property of $50,000 or less without full Surrogate's Court probate - wait 30 days from death and file an affidavit with the Surrogate's Court. Unlike Pennsylvania's affidavit (presented directly to a bank), New York's procedure still involves the Surrogate's Court. Real estate always requires full probate. No NY inheritance tax. NY estate tax only applies if gross estate exceeds $7,160,000 (2024) - not a concern for most $50K estates.
Read article ?New York Probate Process: Surrogate's Court, Distributees, and the Estate Tax Cliff
New York probate requires citing all distributees (intestate heirs) - even those receiving nothing under the will - before the Surrogate's Court will admit the will to probate. No NY inheritance tax. NY estate tax: $7.16M exclusion (2024), rates up to 16%, and the 105% cliff - if the estate exceeds $7,518,000, the entire estate is taxed with no exclusion. Executor commissions are statutory (SCPA 2307): 5% on first $100K down to 2% above $5M. 7-month creditor period from Letters. Close with formal or informal accounting. Typical NY probate: 12-18 months.
Read article ?New York Probate Timeline: 7-Month Creditor Period from Letters, ET-706 at 9 Months
New York probate has two critical post-Letters deadlines: the 7-month creditor period runs from the date Letters are issued (SCPA 1802) - not from first publication; and Form ET-706 (NY estate tax return) is due 9 months from death for large estates. The 105% cliff means estates just over $7,518,000 (2024) owe tax on the entire amount - plan early. File IT-201 and IT-205 by April 15. Statutory Executor commissions (SCPA 2307) are taxable income. Close with formal or informal accounting before the Surrogate. Typical NY probate: 12-18 months.
Read article ?Connecticut Small Estate Certificate: $40,000 Threshold - No Court Hearing, No CT Tax (C.G.S. § 45a-273)
Connecticut's Small Estate Certificate lets executors collect personal property of $40,000 or less through an expedited Probate Court process - no waiting period, no full administration, no CT estate tax (repealed 2023), and no CT inheritance tax. The Probate Court issues the Certificate after reviewing the application. Real estate generally requires full probate. Connecticut's ctprobate.gov website provides the forms and plain-language guides. A straightforward path for small estates when all assets are personal property.
Read article ?Connecticut Probate Process: Probate Court, 150-Day Creditor Period, No Estate Tax (2023+)
Connecticut probate is filed with one of 54 Probate Courts - each with an elected Probate Judge. CT estate tax was repealed for deaths on or after January 1, 2023. No CT inheritance tax. 150-day creditor period (C.G.S. § 45a-395) from first publication - one of the shortest in the Northeast. File Inventory within 2 months of appointment (C.G.S. § 45a-341). Close by filing an Account with the Probate Court and receiving a Decree approving distribution. Typical CT probate: 9-15 months.
Read article ?Connecticut Probate Timeline: 2-Month Inventory, 150-Day Creditor Period, April 15 Income Tax
Connecticut probate has two key post-appointment deadlines: file the Inventory within 2 months of appointment (C.G.S. § 45a-341); and publish Notice to Creditors immediately - the 150-day creditor period starts from first publication. No CT estate tax return for deaths 2023+. File CT-1040 and CT-1041 by April 15. Close with a Probate Court Account and Decree. Connecticut's ctprobate.gov is one of the best state probate websites for self-represented executors. Typical CT probate: 9-15 months.
Read article ?Rhode Island Small Estate Affidavit: $15,000 Threshold - Filed with City/Town Probate Court (R.I. Gen. Laws § 33-24-1)
Rhode Island's small estate procedure under § 33-24-1 allows an heir to collect personal property not exceeding $15,000 by filing an affidavit with the city or town Probate Court - no full probate appointment required. Unlike some states where you present a self-prepared affidavit directly to a bank, Rhode Island's process goes through the local Probate Court (one of 39 municipal courts). No waiting period. Real estate always requires full probate. No Rhode Island inheritance tax. RI estate tax (Form RI-100A) does not apply to $15K estates - threshold is $1,774,583 (2024).
Read article ?Rhode Island Probate Process: 39 Municipal Courts, 6-Month Creditor Period from Appointment, Estate Tax $1.77M
Rhode Island probate is unique in New England: each of the state's 39 cities and towns has its own Probate Court with a locally appointed or elected judge. File in the municipality where the deceased was domiciled at death. The 6-month creditor period (§ 33-12-4) runs from the date of appointment - not from publication. Rhode Island's estate tax exemption ($1,774,583 in 2024) is the lowest in the region - many moderate RI estates with a home and savings trigger state estate tax well below the federal threshold. File Form RI-100A within 9 months. No RI inheritance tax. Close by filing an Account and receiving a Decree from the Probate Court.
Read article ?Rhode Island Probate Timeline: 6-Month Creditor Period from Appointment, RI-100A at 9 Months, April 15 Income Tax
Rhode Island executors must track two separate clocks: the 6-month creditor period runs from appointment (the date Letters are issued) - not from publication; and Form RI-100A (RI estate tax) is due 9 months from death for estates above $1,774,583 (2024). File RI-1040 and RI-1041 by April 15. No RI inheritance tax simplifies distributions. Rhode Island's low estate tax threshold means moderate estates often owe state tax even when no federal estate tax is owed. Identify the correct one of 39 municipal Probate Courts and confirm local filing requirements. Typical RI probate: 9-15 months.
Read article ?Massachusetts Small Estate - $25,000 Voluntary Administration: MUPC § 3-1201, Probate and Family Court, No MA Inheritance Tax
Massachusetts Voluntary Administration (§ 3-1201) allows an heir to collect personal property not exceeding $25,000 through an expedited Probate and Family Court process - no waiting period, no full probate administration, and no Massachusetts inheritance tax. The petition is filed with the county Probate and Family Court (14 divisions); a Magistrate issues Letters of Voluntary Administration without a hearing. Real estate always requires full probate. MA estate tax (Form M-706) does not apply to $25K estates - $2M exemption in 2023+. Higher threshold than Rhode Island ($15K) but lower than Connecticut ($40K).
Read article ?Massachusetts Probate Process: MUPC Informal and Formal Probate, 1-Year Creditor Period, $2M Estate Tax
Massachusetts adopted the MUPC (M.G.L. Chapter 190B) in 2012, creating informal and formal probate tracks. Informal probate allows a Magistrate to issue Letters without a hearing - faster and less expensive than formal probate. The 1-year creditor period (§ 3-803) runs from the date of death - the longest in New England. MA estate tax exemption was raised from $1M to $2M effective January 1, 2023 - no cliff (unlike New York). File Form M-706 within 9 months. Close informal estates with a Statement of Personal Representative - no hearing. Typical MA probate: 12-18 months.
Read article ?Massachusetts Probate Timeline: 1-Year Creditor Period from Death, M-706 at 9 Months, April 15 Income Tax
Massachusetts personal representatives face two deadlines both measured from the date of death: Form M-706 (MA estate tax) is due at month 9; no final distributions before month 12 (1-year creditor period under MUPC § 3-803). The creditor period runs from death - not from appointment or publication - making it the longest binding constraint in New England. MA raised the estate tax threshold from $1M to $2M for deaths on or after January 1, 2023. No Massachusetts inheritance tax simplifies distributions. File MA Form 1 and Form 2 by April 15. Typical MA probate: 12-18 months.
Read article ?Vermont Small Estate - $45,000 Simplified Process: No Estate Tax, No Inheritance Tax, Probate Division Filing (§ 1902)
Vermont's small estate simplified process under V.S.A. Title 14 § 1902 allows an heir to collect personal property not exceeding $45,000 without full probate administration. Vermont has one of the most generous small estate thresholds in New England ($45K vs. $25K in Massachusetts and $15K in Rhode Island). Vermont also has NO estate tax (repealed January 1, 2016) and NO inheritance tax. The petition is filed with the county Probate Division of the Vermont Superior Court. Real estate generally requires full probate. No waiting period.
Read article ?Vermont Probate Process: Probate Division (2011 Restructuring), 6-Month Creditor Period, No Estate Tax, Municipal Land Records
Vermont probate is handled by the Probate Division of the Vermont Superior Court - a 2011 restructuring that merged the former Probate Court into the Superior Court. Vermont has no estate tax for deaths on or after January 1, 2016, and no inheritance tax. The 6-month creditor period runs from first publication of Notice to Creditors - publish immediately after appointment to start the clock. Vermont land records are municipal: deeds are recorded with the town or city clerk, not the county courthouse. V.S.A. Title 14 governs all procedures. Typical VT probate: 9-15 months.
Read article ?Vermont Probate Timeline: 6-Month Creditor Period from Publication, No Estate Tax Deadline, April 15 Income Tax
Vermont executors have one key non-income-tax deadline: the 6-month creditor period runs from the date of first publication of Notice to Creditors (not from appointment or death). Publish immediately upon receiving Letters to start the clock. No Vermont estate tax for deaths 2016+ - no estate tax filing deadline to track. File Vermont Form IN-111 (income tax) and Form FI-161 (fiduciary income) by April 15. Record real estate deeds with the municipality's town or city clerk (not the county). Vermont's $45K small estate threshold keeps many small estates out of full probate. Typical VT probate: 9-15 months.
Read article ?New Hampshire Small Estate - $10,000 Simplified Procedure: RSA 553:32, No Estate Tax, No Inheritance Tax, Lowest Threshold in New England
New Hampshire's small estate simplified procedure under RSA 553:32 allows an heir to collect personal property not exceeding $10,000 without full probate administration - no waiting period required. At $10K, New Hampshire has the lowest small estate threshold in New England (Vermont $45K, Massachusetts $25K, Connecticut $40K, Rhode Island $15K). The petition is filed with the county Circuit Court Probate Division. Real estate requires full probate. No NH estate tax. No NH inheritance tax. No NH wage income tax. The only potential tax filing is Form DP-10 (I&D Tax) - which phases out entirely by January 1, 2027.
Read article ?New Hampshire Probate Process: RSA Title LVI, 6-Month Creditor Period from Publication, No Estate Tax, I&D Tax Phase-Out
New Hampshire probate is governed by RSA Title LVI (Chapters 550-567) and filed in the Circuit Court Probate Division - one per county (10 counties). The 6-month creditor period runs from first publication of Notice to Creditors - publish immediately after appointment to start the clock. New Hampshire has no estate tax, no inheritance tax, and no wage income tax, making it one of the most executor-friendly states in New England. The only potential tax obligation is Form DP-10 (Interest and Dividends Tax): 3% in 2024, 2% in 2025, 1% in 2026, then fully repealed January 1, 2027. NH uses county Registry of Deeds (unlike Vermont's municipal recording). Intestacy: spouse receives entire estate even when parents survive. Typical NH probate: 9-15 months.
Read article ?New Hampshire Probate Timeline: 6-Month Creditor Period from Publication, No Estate Tax Deadline, I&D Tax Phase-Out Schedule
New Hampshire executors have one key non-income-tax deadline: the 6-month creditor period runs from the date of first publication of Notice to Creditors (RSA 554:19) - not from appointment or death. Publish immediately upon receiving Letters to start the clock. No NH estate tax and no NH inheritance tax - no estate or inheritance tax filing deadlines to track. The only income tax potential is Form DP-10 (I&D Tax) due April 15: 3% for 2024, 2% for 2025, 1% for 2026 - then the I&D Tax is fully repealed effective January 1, 2027. No wage or salary income tax at all. Record real estate deeds with the county Registry of Deeds. Typical NH probate: 9-15 months.
Read article ?Maine Small Estate - $50,000 Simplified Procedure: Title 18-C § 3-1201, No Waiting Period, No ME Inheritance Tax, Highest Threshold in New England
Maine's small estate simplified procedure under M.R.S. Title 18-C § 3-1201 allows an heir to collect personal property not exceeding $50,000 without full probate administration - no waiting period required. At $50K, Maine has the highest small estate threshold in New England (Vermont $45K, Connecticut $40K, Massachusetts $25K, Rhode Island $15K, New Hampshire $10K). The petition is filed with the county Probate Court (court filing required - not a pure bank-direct affidavit). Real estate requires full probate. No Maine inheritance tax. No Maine estate tax for estates under $6.8M (2024). Maine adopted the Maine UPC (Title 18-C) effective July 1, 2019.
Read article ?Maine Probate Process: Maine UPC (Title 18-C), 16 Elected County Courts, 6-Month Creditor Period from Publication, $6.8M Estate Tax
Maine probate is governed by M.R.S. Title 18-C (the Maine Uniform Probate Code, effective July 1, 2019) and administered by 16 independent county Probate Courts - each with an elected Probate Judge. The 6-month creditor period runs from first publication of Notice to Creditors (§ 3-801) - publish immediately upon appointment to start the clock. Maine estate tax kicks in at $6.8M (2024, indexed annually) - most Maine estates owe no state estate tax. No Maine inheritance tax. County Registry of Deeds handles all real estate recording (16 counties, same as Probate Courts). Intestacy: spouse receives first $50K plus half the remainder when descendants include someone not the spouse's child (§ 2-102). Typical ME probate: 9-15 months.
Read article ?Maine Probate Timeline: 6-Month Creditor Period from Publication, ME-706 at 9 Months (If >$6.8M), April 15 Income Tax
Maine Personal Representatives face one binding deadline for most estates: the 6-month creditor period runs from the date of first publication of Notice to Creditors (§ 3-801) - not from appointment or death. Publish immediately upon receiving Letters to start the clock as early as possible. Form ME-706 (Maine estate tax) is due within 9 months of death - but only if the gross estate exceeds $6.8M (2024, indexed). No Maine inheritance tax and no inheritance tax deadline to track. File Maine Form 1040ME (income tax) and Form 1041ME (fiduciary income) by April 15. Record real estate deeds with the county Registry of Deeds. Typical ME probate: 9-15 months.
Read article ?Wisconsin Transfer by Affidavit: Skip Probate for Estates Under $50,000
Wisconsin's Transfer by Affidavit (Wis. Stat. § 867.03) lets you collect up to $50,000 of personal property without opening a Circuit Court probate case - wait 30 days from death and present a notarized affidavit directly to each asset holder. Real estate always requires full probate. Wisconsin is a marital property state, so only the deceased's half of marital property counts toward the threshold - making the Transfer by Affidavit available in more situations than the dollar figure alone suggests.
Read article ?Wisconsin Probate Process: From Petition to Closing Certificate
Wisconsin probate is governed by Chapters 851-882 and filed in the Circuit Court in the county of domicile. Unlike Kansas and Missouri, Wisconsin offers unsupervised administration (§ 856.23) - when the will authorizes it or all parties consent, the Personal Representative acts independently and closes the estate with a Closing Certificate (§ 862.01) rather than attending a closing hearing. This guide covers all 7 phases, marital property classification under the Uniform Marital Property Act, the 3-month creditor period, and Wisconsin's income tax obligations (Form 1 / Form 2). No Wisconsin estate tax. No Wisconsin inheritance tax.
Read article ?Wisconsin Probate Timeline: Key Deadlines for Personal Representatives
Wisconsin probate deadlines under Chapters 851-882: Notice to Creditors published immediately after appointment starts the 3-month creditor clock (§ 859.01); Inventory due within 3 months of appointment (§ 858.01); Closing Certificate (§ 862.01) closes the estate under unsupervised administration - no hearing required. File the deceased's final Wisconsin Form 1 (April 15) and estate Form 2 (fiduciary income, April 15) if applicable. No Wisconsin estate tax or inheritance tax filing. Typical Wisconsin probate runs 6-12 months.
Read article ?Kansas Small Estate Affidavit: Skip Probate for Estates Under $40,000
Kansas's small estate affidavit threshold is $40,000 of personal property (K.S.A. 59-1101). Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder - no District Court filing required. Real estate always requires full probate regardless of value. Kansas has no inheritance tax and no estate tax.
Read article ?Kansas Probate Process: From Petition to Final Settlement
Kansas is not a Uniform Probate Code state - probate requires District Court hearings at both opening and closing. Most estates take 9-18 months due to the 4-month creditor notice period and required court appearances. Simplified administration (K.S.A. 59-3201) is available when all beneficiaries consent. No Kansas estate tax; no inheritance tax; progressive income tax applies (Form K-40 / Form K-41).
Read article ?Kansas Probate Timeline: Key Deadlines for Personal Representatives
Kansas probate deadlines differ significantly from UPC states: the Inventory is due within 30 days of appointment; the creditor claim period is 4 months from first publication (not 60 days); and a final court hearing is required before the estate closes. File the deceased's final Form K-40 by April 15 and estate Form K-41 if estate earns income. No Kansas estate tax or inheritance tax filing required.
Read article ?Nebraska Small Estate Affidavit: Skip Probate for Estates Under $50,000
Nebraska's small estate affidavit threshold is $50,000 of personal property (§ 30-24,129). Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder - no County Court filing required. Real estate in the decedent's sole name always requires full probate. Nebraska is not a community property state, so all assets solely titled in the decedent's name count toward the $50,000 threshold.
Read article ?Nebraska Informal Probate: Opening an Estate Without a Court Hearing
Nebraska uses the Uniform Probate Code (Neb. Rev. Stat. § 30-2201 et seq.) - most estates qualify for informal probate, with the probate registrar approving the application without a court hearing. Nebraska is unique among UPC states: probate is filed in County Court (not District Court). The Personal Representative administers the estate independently through 6 phases. Nebraska has no estate tax but does have a progressive income tax (Form 1040N / Form 1041N) and an inheritance tax on non-exempt beneficiaries.
Read article ?Nebraska Probate Timeline: Key Deadlines for Personal Representatives
Nebraska informal probate has firm UPC deadlines: notify heirs promptly after appointment, prepare the Inventory within 3 months, publish creditor notice to start the 60-day claim period. The Closing Statement (§ 30-2483) cannot be filed until at least 6 months after Letters Testamentary are issued. If any non-exempt beneficiaries receive assets, the inheritance tax return must be filed within 12 months of death (§ 77-2018.01). Typical Nebraska probate takes 9-12 months.
Read article ?The Nebraska Probate Process: Step-by-Step Guide (UPC, County Court, Inheritance Tax)
Nebraska uses the Uniform Probate Code with County Court (not District Court) - and is one of only six states with an inheritance tax. Covers all 10 steps including the $50K small estate affidavit (30-day wait), inheritance tax rates by heir class (1%-15% with exemptions), the Petition for Determination of Inheritance Tax (due within 12 months of death), 60-day creditor period, Form 1040N/1041N tax guidance, and the 6-month Closing Statement minimum.
Read article ?South Dakota Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
South Dakota's small estate affidavit threshold is $50,000 of personal property (SDCL § 29A-3-1201). Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder - no court, no attorney required. Real estate always requires full probate. South Dakota is not a community property state, so all assets solely in the decedent's name count toward the threshold.
Read article ?South Dakota Informal Probate: Opening an Estate Without a Court Hearing
South Dakota uses the Uniform Probate Code (SDCL Title 29A), so most estates qualify for informal probate - no court hearing required. Apply to the Circuit Court probate registrar, receive Letters Testamentary, and administer the estate independently. South Dakota has no state income tax and no estate tax - only federal Form 1040 (final return) and, if needed, federal Form 1041 (estate income) are required.
Read article ?South Dakota Probate Timeline: Key Deadlines for Personal Representatives
South Dakota informal probate has firm UPC deadlines: notify heirs promptly, file the Inventory within 3 months, publish creditor notice to start the 60-day claim period. The Closing Statement (SDCL § 29A-3-1003) cannot be filed until at least 6 months after appointment. No South Dakota state income tax and no estate tax - only federal returns apply. Typical timeline is 6-12 months for a straightforward estate.
Read article ?The South Dakota Probate Process: Step-by-Step Guide (UPC Informal Probate)
South Dakota uses the Uniform Probate Code - informal probate requires no court hearing. Covers all 10 steps from the Application for Informal Probate through the Closing Statement, including the $50K small estate affidavit (30-day wait), 60-day creditor period, real estate transfer tax considerations, and the 6-month Closing Statement minimum. No South Dakota income tax, estate tax, or inheritance tax - federal returns only.
Read article ?North Dakota Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
North Dakota's small estate affidavit threshold is $50,000 of personal property (NDCC § 30.1-23-01). Wait 30 days from death, then present a notarized affidavit and certified death certificate directly to the asset holder - no court, no attorney required. Farmland and real estate do not qualify; those assets must go through full probate. Farm equipment and vehicles are personal property and typically do qualify.
Read article ?North Dakota Informal Probate: Opening an Estate Without a Court Hearing
North Dakota uses the Uniform Probate Code, so most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive Letters Testamentary, and administer the estate independently. Estates with farmland must also address NDCC Chapter 47-10.1 ownership restrictions and obtain an agricultural appraisal. North Dakota has no estate tax and a flat 2.50% income tax (Form ND-1 / Form 38).
Read article ?North Dakota Probate Timeline: Key Deadlines for Personal Representatives
North Dakota informal probate has firm UPC deadlines: notify heirs within 30 days, file the Inventory within 3 months (farmland requires an agricultural appraisal), publish creditor notice to start the 60-day claim period. The Closing Statement (NDCC § 30.1-21-03) cannot be filed until at least 6 months after appointment. Estates with farmland or mineral rights may take 12-18 months. No North Dakota estate tax - flat 2.50% income tax (Form ND-1 / Form 38).
Read article ?The North Dakota Probate Process: Step-by-Step Guide (UPC Informal Probate)
North Dakota uses the Uniform Probate Code - informal probate requires no court hearing. Covers all 10 steps from filing the Application for Informal Probate through the Closing Statement, including the $50K small estate affidavit (30-day wait), 60-day creditor period, farmland ownership restrictions under the North Dakota Family Farm Act (NDCC Chapter 10-06.1), Bakken oil and gas interest transfers, and the 6-month minimum before the Closing Statement can be filed. Form ND-1 and Form 38 fiduciary tax guidance included.
Read article ?New Mexico Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
New Mexico's small estate affidavit threshold is $50,000 of qualifying personal property (NMSA § 45-3-1201). Critically, New Mexico is a community property state - only the decedent's separate property plus their half of community property counts toward the threshold. Wait 30 days from death, present a notarized affidavit and death certificate - no court, no attorney required.
Read article ?New Mexico Informal Probate: Opening an Estate Without a Court Hearing
New Mexico uses both the Uniform Probate Code and community property rules. Most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive Letters Testamentary, and administer the estate independently. Only the deceased's half of community property goes through probate - the surviving spouse's half passes automatically.
Read article ?New Mexico Probate Timeline: Key Deadlines for Personal Representatives
New Mexico informal probate has firm deadlines: notify heirs within 30 days, file the Inventory within 3 months (listing only the decedent's interests in community property), publish creditor notice to start the 60-day claim period. The Closing Statement (NMSA § 45-3-1003) cannot be filed until at least 6 months after appointment. No New Mexico estate tax - PIT-1 and FID-1 income tax deadlines apply.
Read article ?New Mexico Probate Process: Step-by-Step Guide (UPC + Community Property)
New Mexico uses the Uniform Probate Code and is one of only nine community property states - a combination that affects every step from the small estate affidavit threshold to the final inventory. Learn all 10 steps, the $50K affidavit rules, the 60-day creditor period, Bernalillo County Probate Court details, and PIT-1/FID-1 income tax obligations.
Read article ?Colorado Small Estate Affidavit: How to Skip Probate for Estates Under $74,000
Colorado's small estate affidavit threshold is $74,000 of personal property - with an exceptionally short 10-day waiting period after death (C.R.S. § 15-12-1201). If the estate qualifies, collect assets with a notarized affidavit and death certificate, without any probate proceeding. Colorado is not a community property state, so all assets in the decedent's name count toward the threshold.
Read article ?Colorado Informal Probate: Opening an Estate Without a Court Hearing
Colorado uses the Uniform Probate Code, which means most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive Letters Testamentary, and administer the estate independently. Colorado has no estate tax but has a flat 4.40% income tax (Form DR 0104 for the deceased's final return; Form DR 0105 for estate income).
Read article ?Colorado Probate Timeline: Key Deadlines for Personal Representatives
Colorado informal probate has firm deadlines: notify heirs within 30 days of appointment, file the Inventory within 3 months, publish creditor notice to start the 60-day claim period. The Closing Statement (C.R.S. § 15-12-1003) cannot be filed until at least 6 months after appointment. Colorado requires filing DR 0104 and possibly DR 0105 income tax returns.
Read article ?Colorado Probate Process: Step-by-Step Guide (UPC Informal Probate)
Colorado uses the Uniform Probate Code - informal probate requires no court hearing. Learn all 10 steps from estate assessment through the Closing Statement, the $74K small estate affidavit (only a 10-day wait), the 60-day creditor period, Colorado income tax obligations (DR 0104 and DR 0105), and the 6-month minimum before filing the Closing Statement.
Read article ?Utah Small Estate Affidavit: How to Skip Probate for Estates Under $100,000
Utah allows you to collect personal property estate assets without probate when the gross estate is under $100,000 and includes no real estate. Wait 30 days after death, present a notarized affidavit and death certificate - no court filing, no Letters Testamentary required. Utah is not a community property state, so all assets in the decedent's name count toward the threshold.
Read article ?Utah Informal Probate: Opening an Estate Without a Court Hearing
Utah adopted the Uniform Probate Code, which means most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive Letters Testamentary, and administer the estate independently. Utah has no estate tax but does have a flat 4.55% state income tax (Form TC-40 for the deceased's final return; Form TC-41 for estate income).
Read article ?Utah Probate Timeline: Key Deadlines for Personal Representatives
Utah informal probate has firm deadlines: notify heirs within 30 days of appointment, file the Inventory within 3 months, publish creditor notice to start the 60-day claim period. The Closing Statement (Utah Code § 75-3-1003) cannot be filed until at least 6 months after appointment. Utah also requires filing the deceased's final TC-40 and possibly estate TC-41 income tax returns.
Read article ?Utah Probate Process: Step-by-Step Guide (UPC Informal Probate)
Utah uses the Uniform Probate Code - informal probate requires no court hearing. Learn all 10 steps from estate assessment through the Closing Statement, the $100K small estate affidavit, the 60-day creditor period, and Utah income tax obligations including the final TC-40 and estate fiduciary TC-41.
Read article ?Wyoming Small Estate Affidavit: $200,000 Threshold - How to Skip Probate
Wyoming has one of the highest small estate affidavit thresholds in the country - $200,000 of personal property. If the estate qualifies, you can collect assets with a notarized affidavit and death certificate after 30 days, without any probate proceeding. Important: Wyoming is not a community property state, so all assets in the decedent's name count toward the threshold.
Read article ?Wyoming Informal Probate: Opening an Estate Without a Court Hearing
Wyoming uses the Uniform Probate Code, which means most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive Letters Testamentary, and administer the estate independently. Wyoming also has no state income tax or estate tax, making it one of the simplest states in the country for executor tax obligations.
Read article ?Wyoming Probate Timeline: Key Deadlines for Personal Representatives
Wyoming informal probate has firm deadlines: notify heirs within 30 days, file the Inventory within 3 months, publish creditor notice to start the 60-day claim period. Wyoming has no state income tax or estate tax - no state tax filing deadlines to track. A Wyoming-specific consideration: mineral rights (oil, gas, coal) require specialized appraisal and may extend the Inventory timeline.
Read article ?Wyoming Probate Process: Step-by-Step Guide (UPC Informal Probate)
Wyoming uses the Uniform Probate Code - informal probate requires no court hearing. Learn all 10 steps from estate assessment through the Closing Statement, Wyoming's $200,000 small estate affidavit (one of the highest thresholds in the nation), the 60-day creditor period, and Wyoming-specific assets including mineral rights, oil and gas royalties, and ranch property.
Read article ?Montana Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
Montana allows you to collect personal property estate assets without probate when the gross estate is under $50,000. Wait 30 days after death, present a notarized affidavit and death certificate to the financial institution, and the asset transfers directly - no court, no Letters Testamentary, no attorney required. Important: Montana is not a community property state, so all assets in the decedent's name count toward the threshold.
Read article ?Montana Informal Probate: How to Open an Estate Without a Court Hearing
Montana uses the Uniform Probate Code, which means most estates qualify for informal probate - no court hearing required. Apply to the probate registrar, receive your Letters Testamentary, and administer the estate independently. Here's how to file the application, what to submit, and what independent administration means in practice.
Read article ?Montana Probate Timeline: Key Deadlines for Personal Representatives
Montana informal probate has firm statutory deadlines: notify heirs within 30 days, complete the Inventory within 3 months, and publish the creditor notice to start the 60-day claims period. Montana has no state estate tax - so unlike Oregon or Hawaii, there is no state estate tax filing deadline to track. Here's the full phase-by-phase breakdown.
Read article ?Montana Probate Process: Step-by-Step Guide (UPC Informal Probate)
Montana uses the Uniform Probate Code - informal probate requires no court hearing. Learn all 10 steps from estate assessment through the Closing Statement, the $50K small estate affidavit, 60-day creditor period, and Montana-specific assets including ranch property, water rights, mineral interests, and outfitter licenses.
Read article ?Alaska Small Estate Affidavit: How to Skip Probate for Estates Under $50,000
Alaska allows you to collect estate assets without probate when the gross estate is under $50,000. Wait 30 days after death, present the affidavit and a death certificate to the institution, and the asset is transferred directly. Here's exactly how to use it.
Read article ?Alaska Informal Probate: How to Open an Estate Without a Court Hearing
Alaska uses the Uniform Probate Code, which means most estates qualify for informal probate - no court hearing required. You apply to the probate registrar, receive your Order Appointing Personal Representative, and administer the estate independently from that point forward.
Read article ?Alaska Probate Timeline: Key Deadlines for Personal Representatives
Alaska's 60-day creditor claim period is shorter than most states - meaning you can move toward distribution faster. The Inventory is due within 90 days. Here's a month-by-month breakdown of the Alaska informal probate process and every filing deadline you need to track.
Read article ?The Alaska Probate Process: Informal vs. Formal Administration Under the UPC
Alaska's Uniform Probate Code makes informal probate one of the simplest in the country - the probate registrar approves your application without a court hearing. This guide covers all 10 phases, Alaska-specific assets (CFEC permits, PFD, Native Corporation shares), the 60-day creditor period, and how Alaska compares to Washington, Oregon, and Hawaii.
Read article ?Florida Summary Administration: The Faster Path for Small Estates
If the estate is worth $75,000 or less - or the decedent has been dead for more than 2 years - Florida offers Summary Administration: no Personal Representative appointed, no ongoing court supervision, and a much shorter timeline than Formal Administration. Here's how to use it.
Read article ?Florida Homestead in Probate: What Executors Need to Know
Florida's homestead exemption is one of the strongest in the country - but it creates real complexity in estates. If the deceased left a surviving spouse or minor child, the homestead may not pass freely under the Will. Here's how Florida homestead law works and what to do about it.
Read article ?Florida Probate Timeline: Key Deadlines for Personal Representatives
Florida Formal Administration typically takes 6-12 months. The Inventory is due within 60 days, the creditor publication must run 2 consecutive weeks, and the 3-month claim period starts at first publication. Here's a step-by-step timeline of what happens and when.
Read article ?The Florida Probate Process: A Step-by-Step Guide for Personal Representatives
Florida Formal Administration from petition to discharge in 12 steps - covering the PR/Letters of Administration terminology, homestead rules, the 3-month creditor period, the 60-day inventory deadline, elective share, and how Florida compares to California, Texas, and New York.
Read article ?Texas Independent Administration: Why It Makes Probate So Much Easier
Texas Independent Administration is one of the most executor-friendly frameworks in the country. Once appointed, you can pay debts, sell property, and distribute assets without returning to court for approval. Here's how it works and what you need to qualify.
Read article ?Texas Muniment of Title: The Fastest Way to Transfer Real Estate After Death
If there's a valid Will and no unsecured debts, Texas offers Muniment of Title - no executor appointed, no ongoing administration, just a court order that transfers real property directly. It's the fastest probate path for estates that are primarily real estate with a mortgage.
Read article ?Community Property in Texas Probate: What Executors Need to Know
Texas is a community property state - the surviving spouse already owns half of everything acquired during the marriage. Only the deceased's half is probated. Plus, both halves get a full stepped-up basis at death, which can eliminate capital gains tax for beneficiaries who sell inherited property.
Read article ?The Texas Probate Process: A Step-by-Step Guide for Independent Executors
Texas Independent Administration in 12 steps - from determining which of the four paths applies (Small Estate Affidavit, Muniment of Title, Affidavit of Heirship, or full probate) through closing. Covers community property rules, the 4-year deadline, 90-day inventory, and how Texas compares to California and Florida.
Read article ?Texas Probate Timeline: Key Deadlines for Independent Executors
Every Texas probate deadline in one table - the 90-day inventory, 4-month creditor period from first publication, and the critical 4-year window to file for Independent Administration. No Texas estate tax or state income tax. Closing by sworn Closing Report with no hearing required.
Read article ?Texas Small Estate Affidavit: Skip Probate for Estates Under $75,000
Texas's Small Estate Affidavit (TEC §205.001) lets heirs collect personal property without a court case - intestate estates only, $75,000 threshold excluding homestead and exempt property, 30-day wait, two disinterested witnesses required. Compare to Muniment of Title and Affidavit of Heirship.
Read article ?The Oklahoma Probate Process: A Step-by-Step Guide for Personal Representatives
Oklahoma probate runs through the District Court in all 77 counties. The 2-month creditor period is one of the shortest in the country - publish Notice to Creditors immediately after appointment to start the clock. Covers the $200,000 Small Estate Affidavit (raised from $50,000 in 2022), Summary Administration, inventory deadline, and Oklahoma income tax (Form 511/513).
Read article ?Oklahoma Probate Timeline: Key Deadlines for Personal Representatives
Every Oklahoma probate deadline in one table - the 2-month inventory deadline, 2-month creditor period from first publication (one of the shortest in the country), at least two required court hearings, and Oklahoma Form 511/513 due April 15. No Oklahoma estate or inheritance tax. How Oklahoma compares to Texas, Kansas, Arkansas, and Missouri.
Read article ?Oklahoma Small Estate Affidavit: Skip Probate for Estates Under $200,000
Oklahoma's Affidavit for Collection of Personal Property (58 O.S. § 393) has one of the highest thresholds in the country - $200,000 (raised from $50,000 effective November 1, 2022). No waiting period. Works for both testate and intestate estates. No court filing required - presented directly to each institution. Real estate still requires District Court.
Read article ?