District of Columbia Resources for Executors

If you die without a will in the District of Columbia, your heirs must survive you by at least 120 hoursD.C. Code § 19-502Verified Sep 10, 2026View source to inherit anything. This "survival period" exists to prevent property from passing through multiple estates in quick succession when family members die close together in time, such as in an accident. The amount a surviving spouse inherits without a will depends on whether your parents are still alive. If they are, your spouse may have to share the estate with them—a result that surprises many people and underscores why having a will matters.

The District imposes its own estate tax on estates exceeding $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source, with a top rate of 16%D.C. Code § 47-3702Verified Sep 15, 2026View source. This is separate from the federal estate tax and applies at a much lower threshold—the federal exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source. Families with estates near this threshold often use trusts and lifetime gifting to reduce exposure.

The District provides a statutory homestead exemption protecting up to $30,000 in home equity from creditors. While not as strong as the constitutional protections in states like Texas or Florida, this still provides meaningful protection for the family home. Executors must publish a notice to creditors, who then have 6 monthsD.C. Code § 20-903Verified Sep 8, 2026View source to file claims against the estate. Known creditors must also receive direct written notice.