West Virginia Inheritance: Plan an Estate or Settle One

West Virginia has not adopted the Uniform Probate Code, has enacted the Uniform Trust CodeW. Va. Code § 44D-1-101 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActW.Va. Code § 39B-1-105Verified Sep 20, 2026View source.

Probate of a simple estate in West Virginia runs 6 months to 9 months; an average estate takes 9 months to 15 months. The court filing fee is $76 - $226 (based on estate value)W. Va. Code §§ 44-3A-42, 59-1-10, 5A-8-15, 44-2-1Verified Sep 9, 2026; attorney fees are reasonable compensationW.Va. Code § 44-4-12 (attorney fees allowed as reasonable expenses of the fiduciary; no statutory attorney fee schedule). Allowance is made by the FIDUCIARY COMMISSIONER, not a court: "The fiduciary commissioner in stating and settling the account shall allow the fiduciary any reasonable expenses incurred by him as such; and also ... a reasonable compensation." Fee vouchers are reviewed by the county commission (§ 44-3A-42(c)); a fiduciary commissioner may not charge the estate more than $300 without the personal representative's approval or a county-commission determination (§ 44-2-1(a)). Verified 2026-09-09.Verified Sep 9, 2026View source. On a $500,000 estate the estimated total comes to $30,331W.Va. Code § 44-4-12 (attorney fees allowed as reasonable expenses of the fiduciary; no statutory attorney fee schedule). Allowance is made by the FIDUCIARY COMMISSIONER, not a court: "The fiduciary commissioner in stating and settling the account shall allow the fiduciary any reasonable expenses incurred by him as such; and also ... a reasonable compensation." Fee vouchers are reviewed by the county commission (§ 44-3A-42(c)); a fiduciary commissioner may not charge the estate more than $300 without the personal representative's approval or a county-commission determination (§ 44-2-1(a)). Verified 2026-09-09.Verified Sep 9, 2026View source. The personal representative must post a bondW.Va. Code § 44-1-6 (bond required at the grant of administration unless excused by § 44-1-8); § 44-1-7 (penalty of bond — at least the full value of the personal estate); § 44-1-8 (will may direct no bond; no surety required of a sole beneficiary/sole distributee)Verified Sep 9, 2026View source, which the will may waiveW.Va. Code § 44-1-6 (bond required at the grant of administration unless excused by § 44-1-8); § 44-1-7 (penalty of bond — at least the full value of the personal estate); § 44-1-8 (will may direct no bond; no surety required of a sole beneficiary/sole distributee)Verified Sep 9, 2026View source. Informal, unsupervised probate is availableW.Va. Code § 44-12-1 (clerk of the county commission may admit wills to record and appoint and qualify executors and administrators in vacation, ex parte; contests stand continued to the county commission); § 44-1-4(a) (jurisdiction in the county commission or its clerk during recess)Verified Sep 9, 2026View source for uncontested estates.

Certified death certificates come from the West Virginia Department of Health - Vital Registration OfficeWest Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source at $12West Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source a copy. Once appointed, the personal representative files the estate inventory within 90 daysW. Va. Code § 44-1-14Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 2W. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share insteadW. Va. Code § 42-3-1Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsW. Va. Code § 36-7-20Verified Sep 15, 2026View source of age. West Virginia taxes incomeW. Va. Code § 11-21-4j; SB 392 (2026 Regular Session)Verified Sep 20, 2026View source at a top rate of 4.58%W. Va. Code § 11-21-4j; SB 392 (2026 Regular Session)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular ratesW. Va. Code § 11-21-4j ("Rate of tax — Taxable years beginning on and after January 1, 2026"); (a) covers individuals AND "every estate and trust"; (c) exempts non-grantor trusts administered by licensed private trust companiesVerified Sep 15, 2026View source.