What Are the Burial and Cremation Laws in Alaska?

Alaska allows you to name your own agent in a signed, written documentAS 13.75.010; AS 13.75.030Verified Sep 10, 2026View source, and that designation takes priority over the statutory order of next of kin who otherwise control disposition of the remains.

Frequently Asked Questions

Burial on private property is permittedAS 18.50.230Verified Sep 10, 2026View source in Alaska. State statutes and regulations are largely silent on private-property burial. Alaska DEC guidance directs that grave sites be a minimum of 200 feet from any stream, lake, or potable water supply, be at a depth of 3.5 to 4 feet below the ground surface, and not be located on a slope or other area where erosion could eventually expose the body. No casket or vault is legally required. Grave sites should be recorded on the deed to the property.

Alaska imposes no statutory minimum waiting periodAS 13.75.070Verified Sep 10, 2026View source before cremation. The person with disposition authority under AS 13.75.020 must authorize the cremation. If the decedent left a disposition document stating they did not wish to be cremated, no person may authorize cremation (AS 13.75.070). A burial-transit permit from the local registrar is required before cremation, and is issued once the death certificate has been filed (AS 18.50.250; 7 AAC 05.460).

Alaska sets a statutory order for who controls the disposition of remains: the individual who was the spouse of the decedent at the time of the decedent's death, then the sole surviving competent adult child, or a majority of the surviving competent adult children, then the surviving competent parents of the decedentAS 13.75.020Verified Sep 10, 2026View source. The state allows you to name your own agent in a signed, written documentAS 13.75.010; AS 13.75.030Verified Sep 10, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.

Embalming is not required by lawAS 18.50.230Verified Sep 10, 2026View source in Alaska. No Alaska statute requires embalming. The commissioner of health may adopt regulations on the transportation of dead bodies "except that the commissioner may not require that a dead body be embalmed unless the body is known to carry a communicable disease or embalmment is otherwise required for the protection of the public health or for compliance with federal law" (AS 18.05.040(a)(4)).

In Alaska, a licensed funeral director is not required — a family may legally direct the disposition itselfAS 08.42.020Verified Sep 10, 2026View source. Alaska does not require a licensed funeral director for disposition that does not involve embalming. AS 08.42.020(a) bars an unlicensed person from engaging in the "practice of mortuary science," but AS 08.42.200(3) defines that practice narrowly as embalming, taking charge of remains dead of a communicable disease, preparing bodies for shipment, or directing or supervising funerals.

Forms for Planning and Settling an Estate in Alaska

Free Alaska forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.

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Petition for Probate and Letters

In Alaska, the petition asks the Superior Court for the State of Alaska to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is availableAS 13.16.085, AS 13.16.110Verified Sep 8, 2026View source.

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Notice to Creditors

In Alaska, the notice to creditors is published for 3AS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Sep 15, 2026View source weeks in a local newspaper, and creditors have 4 monthsAS 13.16.460Verified Sep 8, 2026View source from first publication to present claims.

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Renunciation of Executor

In Alaska, a person named as personal representative may renounce the right to serveAS 13.16.065(c)Verified Sep 22, 2026View source before anyone is appointed.

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Small Estate Affidavit

In Alaska, the Affidavit for Collection of Personal PropertyAS 13.16.690Verified Sep 8, 2026View source covers estates with personal property of $150,000AS 13.16.690Verified Sep 8, 2026View source or less, 30 daysAS 13.16.690Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.

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Estate Inventory

In Alaska, the personal representative files the estate inventory within 90 daysAS 13.16.365, 13.16.370, 13.16.375Verified Sep 15, 2026View source of appointment.

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Estate Closing

In Alaska, the personal representative is discharged automatically once the statutory period runsAS 13.16.630(b), 13.16.640Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.

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Letter of Instruction

Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.

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Last Will and Testament

In Alaska, a will is signed before 2AS 13.12.502Verified Sep 15, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyAS 13.12.502Verified Sep 15, 2026View source.

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Tools for Planning and Settling an Estate in Alaska

Free calculators and checklists for planning or settling an estate in Alaska: will and trust costs, probate, executor pay, and inheritance taxes.

How Much Does Probate Cost?

Probate on a $500,000 estate in Alaska costs an estimated $27,032AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2.1%AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source to 3.3%AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.

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Who Inherits Without a Will?

Without a will in Alaska, a surviving spouse takes the entire estateAS § 13.12.102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationAS § 13.12.106Verified Sep 10, 2026View source.

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How Much Are Estate & Inheritance Taxes?

Alaska levies no estate or inheritance taxAlaska levies no estate or inheritance tax. AS 43.31.011 (Estate Tax Law of Alaska) remains on the books but is an inert "pickup" tax — its amount is measured by "the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states," and that federal credit no longer exists, so the tax computes to $0. AS 43.31.400 keeps the chapter nominally operative so long as a federal estate tax exists, so this is an inert pickup rather than a repeal. Alaska Department of Revenue: "Alaska no longer has an estate tax. Alaska did have one until Jan. 1, 2005. The state estate tax was tied to the federal state death tax credit, and that credit was phased out in 2005." Alaska has no inheritance tax: AS 43.30 (Inheritance and Transfer Taxes) was repealed in full by § 1, ch. 24, SLA 1970, and the DOR tax-type list carries no inheritance tax program. Verified 2026-09-10.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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What Taxes Apply to My Inheritance?

Alaska imposes no inheritance or estate taxAlaska levies no estate or inheritance tax. AS 43.31.011 (Estate Tax Law of Alaska) remains on the books but is an inert "pickup" tax — its amount is measured by "the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states," and that federal credit no longer exists, so the tax computes to $0. AS 43.31.400 keeps the chapter nominally operative so long as a federal estate tax exists, so this is an inert pickup rather than a repeal. Alaska Department of Revenue: "Alaska no longer has an estate tax. Alaska did have one until Jan. 1, 2005. The state estate tax was tied to the federal state death tax credit, and that credit was phased out in 2005." Alaska has no inheritance tax: AS 43.30 (Inheritance and Transfer Taxes) was repealed in full by § 1, ch. 24, SLA 1970, and the DOR tax-type list carries no inheritance tax program. Verified 2026-09-10.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.

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How Does Step-Up in Basis Work?

Inherited assets in Alaska take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces no state capital gains taxAS 43.20.012(a) (Limitation on application of chapter) — "The tax imposed by this chapter does not apply to (1) an individual; (2) a fiduciary"Verified Sep 15, 2026View source.

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What Are the Estate Laws in My State?

Probate on a $500,000 estate in Alaska costs an estimated $27,032AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 2.1%AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source to 3.3%AS 13.16.440 (court reviews reasonableness of compensation paid to agents/attorneys employed by the estate; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $150,000AS 13.16.690Verified Sep 8, 2026View source can use a small-estate procedure instead.

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When Do I Have to Withdraw an Inherited IRA?

See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.

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How Much Can an Executor Charge?

Alaska pays executors reasonable compensationAS 13.16.430 (personal representative entitled to reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate.

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Alaska Estate Planning Resources

In-depth guides covering Alaska probate laws, trust requirements, and estate planning strategies.