West Virginia Probate at a Glance
West Virginia has no state estate tax and no inheritance tax. All assets pass to heirs free of West Virginia state death taxes. Only the federal estate tax (Form 706, for estates over approximately $13.99 million in 2025) potentially applies.
West Virginia's Small Estate Affidavit threshold of $100,000 (WV Code § 44-1-7) is among the highest in the United States. Many WV estates qualify for the simplified affidavit procedure — no court involvement required for personal property under $100,000.
West Virginia Small Estate Options
| Option | Threshold | Wait Period | Court? | Real Estate? |
|---|---|---|---|---|
| Small Estate Affidavit (WV Code § 44-1-7) | $100,000 gross estate | None | No | Generally excluded |
| Full Administration (WV Code Chapter 44) | Any value | None to start | Yes — County Commission + Fiduciary Commissioner | Yes |
West Virginia Probate: 8 Key Phases
File the will for probate and qualify as Personal Representative before the County Commission in the county where the deceased was domiciled. West Virginia has 55 counties — each with its own County Commission serving as the probate authority. Submit the original will and certified death certificate. Pay the filing fee and take the oath. Receive Letters Testamentary (with will) or Letters of Administration (without will).
After qualification, a Fiduciary Commissioner is assigned to supervise the estate accounting — similar to Virginia's Commissioner of Accounts system.
Apply for the estate EIN at irs.gov the same day you qualify. Open a dedicated estate bank account with Letters of Administration, EIN, and certified death certificate. Keep all estate funds separate.
Publish a Notice to Creditors in a newspaper of general circulation in the county. The creditor period is 60 days from the date of first publication (WV Code § 44-2-3) — one of the shorter periods in the region. File proof of publication with the County Commission. Mail direct written notice to all known creditors.
Compare to Virginia (1 year), Maryland (6 months), North Carolina (3 months), and Kentucky (6 months). WV estates can potentially close faster than neighboring states.
File an Appraisement (inventory) of all estate assets with the County Commission. List all probate assets with their appraised fair market values as of the date of death. Pay the appraisement fee to the county based on the appraised value of the estate.
Collect all estate assets, maintain estate property, and keep meticulous records of all receipts and disbursements. These records form the basis of the settlement filed with the Fiduciary Commissioner.
After the 60-day creditor period expires, evaluate and pay valid creditor claims in priority order. West Virginia has no estate tax and no inheritance tax.
| Tax Filing | Form | Due Date |
|---|---|---|
| Deceased's final WV income tax | Form IT-140 | April 15 |
| Estate fiduciary income tax | Form IT-141 | April 15 annually |
| Federal final income tax | Form 1040 | April 15 |
| Estate federal income tax | Form 1041 | April 15 annually |
| WV estate tax | N/A | No WV estate tax |
File a settlement with the Fiduciary Commissioner summarizing all receipts and disbursements during administration. The Commissioner reviews the settlement, charges a fee, and may schedule a hearing. Approval is required before the estate can close.
After the Fiduciary Commissioner approves the settlement, distribute remaining assets to heirs per the will or intestacy. Transfer real estate by deed recorded with the county Clerk of Court. Obtain signed receipts from each heir. Receive final discharge from the County Commission.
West Virginia Income Tax Rates (2025)
| Taxable Income | WV Rate (2025 approx.) |
|---|---|
| $0 – $10,000 | ~2.36% |
| $10,001 – $25,000 | ~3.15% |
| $25,001 – $40,000 | ~3.54% |
| $40,001 – $60,000 | ~4.72% |
| Over $60,000 | ~5.12% (top rate) |
West Virginia Will Requirements
| Will Type | Requirements | Valid in WV? |
|---|---|---|
| Attested will (standard) | Written, signed by testator, signed by 2 witnesses | ✅ Yes |
| Holographic will | Entirely in testator's handwriting, signed | ✅ Yes (WV Code § 41-1-3) |
| Nuncupative (oral) will | Personal property only; specific requirements | ⚠️ Limited |
| Electronic will | Not currently recognized | ❌ No |
West Virginia Intestacy (No Will) — WV Code § 42-1-3
| Heirs Surviving | Distribution |
|---|---|
| Spouse only (no children) | Entire estate to surviving spouse |
| Spouse + children of both | All to surviving spouse |
| Spouse + children not of spouse | ⅓ to spouse; ⅔ to children equally |
| Children only (no spouse) | Equal shares to all children |
| No spouse, no children | Parents, then siblings, then next of kin |
Frequently Asked Questions
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