After a death in Alaska, the estate either qualifies for the simplified procedure for estates under $150,000AS 13.16.690Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsAS 13.16.460Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Alaska Department of Health - Health Analytics and Vital RecordsAlaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $30Alaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source and each additional copy ordered with it $25Alaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source; standard processing takes 2-3 months for mail/faxAlaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Alaska death certificate guide carries the ordering details.
Alaska sets an 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 Oct 17, 2026View source. The state allows you to name your own agent in advanceAS 13.75.010; AS 13.75.030Verified Oct 17, 2026View source, and a written designation outranks the default order. The Alaska burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Alaska allows estates with personal property of $150,000AS 13.16.690Verified Sep 8, 2026View source or less to use the Affidavit for Collection of Personal PropertyAS 13.16.690Verified Sep 8, 2026View source, which avoids full probate administration. The Affidavit for Collection of Personal Property is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 30 daysAS 13.16.690Verified Sep 8, 2026View source after death.
Alaska uses Request to Start Formal Probate and Appoint a Personal Representative When There Is a Will (P-320)AS 13.16 (Alaska Uniform Probate Code); AS 13.16.080-.130 (informal proceedings), AS 13.16.115 (informal appointment by registrar), AS 13.16.140-.180 (formal proceedings), AS 13.16.245 (powers/duties pending letters)Verified Aug 24, 2026View source, filed with the Superior Court for the State of AlaskaAS 13.16 (Alaska Uniform Probate Code); AS 13.16.080-.130 (informal proceedings), AS 13.16.115 (informal appointment by registrar), AS 13.16.140-.180 (formal proceedings), AS 13.16.245 (powers/duties pending letters)Verified Aug 24, 2026View source. Registrar issues Letters Testamentary or Letters of Administration after the court grants the petition. The Alaska Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Alaska typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 4 monthsAS 13.16.460Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Alaska: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Alaska.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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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 Oct 18, 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.
Free tools for settling an estate in Alaska: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Alaska.
How Many Death Certificates Do I Need?
In Alaska, certified death certificates come from the Alaska Department of Health - Health Analytics and Vital RecordsAlaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source; the first copy costs $30Alaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source, additional copies $25Alaska Department of Health - Health Analytics and Vital RecordsVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Alaska, estates with personal property of $150,000AS 13.16.690Verified Sep 8, 2026View source or less skip probate with the Affidavit for Collection of Personal PropertyAS 13.16.690Verified Sep 8, 2026View source,30 daysAS 13.16.690Verified Sep 8, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Alaska: Alaska law names no affidavit to record when a spouse holding as a tenant by the entirety or as survivorship community property dies. Survivorship community property vests in the surviving spouse at the deathAlaska Stat. Titles 34 (AS 34.15, AS 34.77) and 13; AS 40.17; AS 18.50 to 18.95; 11 AAC 06Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Alaska has no state income tax, so only the federal final Form 1040 is due for the decedentAS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary); AS 43.20.010 (tax on individuals and fiduciaries) repealed by § 13, ch. 70, SLA 1975; AS 43.20.011(a)-(d) and AS 43.20.033/.035 (taxable income of fiduciaries) repealed by § 10, ch. 1, SSSLA 1980Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate 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; creditors have 4 monthsAS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Oct 18, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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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.
Alaska Executor ChecklistAS 13.16.680 (collection of personal property by affidavit), AS 13.16.690 (small estates; summary administration), AS 13.16.430 (compensation of personal representative), AS 13.16.440 (review of compensation of agents/employees of estate), AS 13.16.450 (notice to creditors), AS 13.16.460 (limitations on presentation of claims), AS 13.16.255 (bond required; exceptions), AS 34.77 (Community Property Act)Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Alaska: State law sets the order of who controls disposition of remains. Order: Person designated in a disposition document as the disposition agent (AS 13.75.020(a)(1)); then Person serving, or nominated by the decedent in the decedent's will to serve, as personal representative — if acting according to the decedent's written instructions contained in the will (AS 13.75.020(a)(2)); then The individual who was the spouse of the decedent at the time of the decedent's death (AS 13.75.020(a)(3)); then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Alaska: A burial or disposition permit is required, issued by the local registrar of vital statistics for the registration district where the death occurred (AS 18.50.250(b)). The death certificate must be filed within 3 days. Typical state costs: direct cremation ~$2,000, direct burial ~$3,500, traditional funeral ~$8,500.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Alaska: Order from Alaska Department of Health - Health Analytics and Vital Records. Fee: $30/copy ($25 additional). Available: online, mail, in-person. Processing: 2-3 months for mail/fax.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Alaska: Homestead exemption up to $72,900. Minor children also protected.AS 09.38.010, 09.38.115; 8 AAC 95.030(a)Verified Oct 10, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Alaska: Small estate affidavit available for estates under $150,000. Informal (unsupervised) probate available. Independent administration reduces court oversight.AS 13.16.680 (collection of personal property by affidavit), AS 13.16.690 (small estates; summary administration), AS 13.16.430 (compensation of personal representative), AS 13.16.440 (review of compensation of agents/employees of estate), AS 13.16.450 (notice to creditors), AS 13.16.460 (limitations on presentation of claims), AS 13.16.255 (bond required; exceptions), AS 34.77 (Community Property Act)Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Alaska: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Alaska's estate recovery program (Alaska Department of Health, Division of Health Care Services (Recovery Unit)) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Alaska: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (AS 13.12.804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Alaska: Homestead exemption up to $72,900. Minor children also protected. Alaska allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.AS 09.38.010, 09.38.115; 8 AAC 95.030(a)Verified Oct 10, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 3 years of the deathAS 13.16.040Verified Aug 24, 2026View source
Alaska: Statewide form: P-320 (Request to Start Formal Probate and Appoint a Personal Representative When There Is a Will). File with the Superior Court for the State of Alaska (probate). Filing fee $250. Informal probate available. Independent administration reduces court supervision. Typical duration: 6-12 months.AS 13.16 (Alaska Uniform Probate Code); AS 13.16.080-.130 (informal proceedings), AS 13.16.115 (informal appointment by registrar), AS 13.16.140-.180 (formal proceedings), AS 13.16.245 (powers/duties pending letters)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Alaska: Letters Testamentary are issued by the Registrar (informal track, signs P-316/P-326) or judge (formal track); the court then signs the Letters section of P-335 (testamentary) / P-336 (administration) after the PR files the Acceptance of Duties. The state's title for the role is Personal Representative (UPC term; executor if testate, administrator if intestate). The Letters document is official form P-335 (Letters Testamentary) / P-336 (Letters of Administration) (Acceptance of Duties and Letters Testamentary (P-335) / Acceptance of Duties and Letters of Administration (P-336)). Typically filed with the petition: Certified copy of the death certificate — or, if it is not yet available, a letter from the funeral home, which some judges accept in its place; Original will and any codicils (when there is a will); Acceptance of Duties and Letters form (P-335 testate / P-336 intestate), Statement of Acceptance signed before a notary or clerk; Proof of bond, OR a Waiver of Bond Requirement (P-334) from each devisee/heir, unless the will expressly waives surety bond — AS 13.16.255 requires bond by default; Nomination for Appointment of Personal Representative (P-306) when an equal/lower-priority person is nominated; Notice of Hearing on Petition (P-339) for the FORMAL track (AS 13.06.110, AS 13.16.105, AS 13.16.150); Filing Fee or Fee Waiver (TF-920).AS 13.16 (Alaska Uniform Probate Code); AS 13.16.080-.130 (informal proceedings), AS 13.16.115 (informal appointment by registrar), AS 13.16.140-.180 (formal proceedings), AS 13.16.245 (powers/duties pending letters)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Alaska: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (AS 13.16.255).AS 13.16.255Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Alaska: Attorney fees typically 2.1-3.3% of estate.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
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Alaska: Alaska requires publication for 3 consecutive weeks. Typical cost: $150. The executor places the notice with the newspaper directly. Creditors have 4 months from first publication to file claims. Known creditors must receive direct mailed notice. Proof of publication must be filed with the court.AS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Alaska: Alaska has adopted digital asset access laws (2017). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.AS 13.63.010 et seq.Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Alaska: Search Alaska Department of Revenue, Treasury Division, Unclaimed Property Program for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Alaska: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (AS 13.12.804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representativeAS 13.16.365, 13.16.370, 13.16.375Verified Sep 15, 2026View source
Alaska: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.AS 13.16.365, 13.16.370, 13.16.375Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Alaska: Creditors file claims on a statutory claim form. After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses; then Debts and taxes with federal preference; past due child support (except payments under AS 25.27.120-25.27.130); then remaining claims in statutory order.AS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from first publication of the creditor noticeAS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Oct 18, 2026View source
Alaska: Creditor claim period is 4 months from first publication. All claims are barred 3 years after death regardless of notice.AS 13.16.450, 13.16.460, 13.16.465, 13.16.470, 13.16.475Verified Oct 18, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Alaska: Alaska titles can carry a Transfer on death title (Alaska Stat. 13.33.401 (see also AS 28.10.275 (vehicles), AS 05.25.058 (boats)); enacted by ch. 12, SLA 2026 (CSSB 104(FIN))). Check the title for a TOD or beneficiary designation — a designated vehicle passes directly to the named beneficiary outside probate. Titles are processed by the Alaska Department of Administration, Division of Motor Vehicles (DMV).
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Alaska: No state income tax. Only federal Form 1040 required.AS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary — no state final income tax return and no state fiduciary return); AS 43.20.010 and AS 43.20.033/.035 (tax on individuals and fiduciaries) repealed; AS 43.31.011 (Estate Tax Law of Alaska pickup tax, measured by a federal credit that no longer exists, so $0 is due); AS 43.31.250 (executor discharge conditioned only on tax "which has become payable"). Alaska DOR Tax Types list and Tax Division Forms index (tax.alaska.gov/programs/index.aspx, tax.alaska.gov/programs/forms.aspx, fetched 2026-09-10) publish no individual income, fiduciary, estate or inheritance tax program or form.Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Alaska: No state income tax. Only federal Form 1041 required if estate earns income.AS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary — no state final income tax return and no state fiduciary return); AS 43.20.010 and AS 43.20.033/.035 (tax on individuals and fiduciaries) repealed; AS 43.31.011 (Estate Tax Law of Alaska pickup tax, measured by a federal credit that no longer exists, so $0 is due); AS 43.31.250 (executor discharge conditioned only on tax "which has become payable"). Alaska DOR Tax Types list and Tax Division Forms index (tax.alaska.gov/programs/index.aspx, tax.alaska.gov/programs/forms.aspx, fetched 2026-09-10) publish no individual income, fiduciary, estate or inheritance tax program or form.Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Alaska: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Alaska: No state tax clearance required. Alaska has no state individual income tax, no state fiduciary income tax, no inheritance tax, and collects no estate tax.AS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary — no state final income tax return and no state fiduciary return); AS 43.20.010 and AS 43.20.033/.035 (tax on individuals and fiduciaries) repealed; AS 43.31.011 (Estate Tax Law of Alaska pickup tax, measured by a federal credit that no longer exists, so $0 is due); AS 43.31.250 (executor discharge conditioned only on tax "which has become payable"). Alaska DOR Tax Types list and Tax Division Forms index (tax.alaska.gov/programs/index.aspx, tax.alaska.gov/programs/forms.aspx, fetched 2026-09-10) publish no individual income, fiduciary, estate or inheritance tax program or form.Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Alaska: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.AS 13.16.430 (personal representative entitled to reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
