After a death in Arizona, the estate either qualifies for the simplified procedure for estates under $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsA.R.S. § 14-3801Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Arizona Department of Health Services - Bureau of Vital RecordsArizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $20Arizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source, and standard processing takes 5 business days for mail ordersArizona Department of Health Services - Bureau of 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 Arizona death certificate guide carries the ordering details.
Arizona sets an order for who controls the disposition of remains: surviving spouse, then surviving parents of a minor decedent, then surviving adult childrenARS § 36-831(A)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceARS § 32-1365.01Verified Oct 17, 2026View source, and a written designation outranks the default order. The Arizona 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, Arizona allows estates with personal property of $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or less to use the Collection of Personal Property by AffidavitA.R.S. § 14-3971Verified Sep 8, 2026View source, which avoids full probate administration. The Collection of Personal Property by Affidavit 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 daysA.R.S. § 14-3971Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the Superior CourtA.R.S. §§ 14-3103 (necessity of letters), 14-3301 to 14-3311 (informal appointment), 14-3401 to 14-3414 (formal appointment)Verified Aug 24, 2026View source. The Registrar issues Letters of Appointment of Personal Representative after the court grants the petition. The Arizona Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Arizona typically settles in 4 months to 6 months, and an average estate in 6 months to 9 months. The creditor claim period of 4 monthsA.R.S. § 14-3801Verified 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 Arizona: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Arizona.
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Affidavit of Death
In Arizona, a surviving joint owner records the “Affidavit Evidencing Termination of Joint TenancySuperior Court of Arizona in Pima County, Probate procedures: Affidavit Evidencing Termination of Joint Tenancy (Form PR-132)Verified Oct 26, 2026View source”.
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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 Arizona, the petition asks the Superior Court to appoint the personal representative, whose authority is proved by Letters of Appointment of Personal Representative; an informal (registrar) track is availableA.R.S. § 14-3301Verified Sep 8, 2026View source.
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Notice to Creditors
In Arizona, the notice to creditors is published for 3A.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsA.R.S. § 14-3801Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In Arizona, a person named as personal representative may renounce the right to serveA.R.S. § 14-3203(C), (E)Verified Sep 22, 2026View source before anyone is appointed.
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Small Estate Affidavit
In Arizona, the Collection of Personal Property by AffidavitA.R.S. § 14-3971Verified Sep 8, 2026View source covers estates with personal property of $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or less, 30 daysA.R.S. § 14-3971Verified 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 Arizona, the personal representative files the estate inventory within 90 daysA.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source of appointment.
Free tools for settling an estate in Arizona: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Arizona.
How Many Death Certificates Do I Need?
In Arizona, certified death certificates come from the Arizona Department of Health Services - Bureau of Vital RecordsArizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $20Arizona Department of Health Services - Bureau of Vital RecordsVerified Oct 15, 2026View source.
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Do I Need Probate?
In Arizona, estates with personal property of $200,000A.R.S. § 14-3971Verified Sep 8, 2026View source or less skip probate with the Collection of Personal Property by AffidavitA.R.S. § 14-3971Verified Sep 8, 2026View source,30 daysA.R.S. § 14-3971Verified 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 Arizona, what the survivor records is the “Affidavit Evidencing Termination of Joint TenancySuperior Court of Arizona in Pima County, Probate procedures: Affidavit Evidencing Termination of Joint Tenancy (Form PR-132)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Arizona requires a final state income tax return for the decedent alongside the federal Form 1040A.R.S. § 43-1011Verified 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 Arizona: the personal representative files the estate inventory within 90 daysA.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source of appointment; creditors have 4 monthsA.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified 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?
Arizona levies no estate or inheritance taxNo state estate or inheritance tax. Arizona's estate and generation-skipping tax (A.R.S. Title 42, Chapter 4) was repealed outright by Laws 2006, Ch. 262, § 3 (S.B. 1170), retroactive to taxable years beginning after Dec. 31, 2005 — Title 42 has no Chapter 4 today. Arizona imposes no inheritance or gift tax (ADOR Publication 900).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?
Arizona imposes no inheritance or estate taxNo state estate or inheritance tax. Arizona's estate and generation-skipping tax (A.R.S. Title 42, Chapter 4) was repealed outright by Laws 2006, Ch. 262, § 3 (S.B. 1170), retroactive to taxable years beginning after Dec. 31, 2005 — Title 42 has no Chapter 4 today. Arizona imposes no inheritance or gift tax (ADOR Publication 900).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Arizona Executor ChecklistA.R.S. §§ 14-3719 (PR compensation — "reasonable compensation"; no statutory percentage), 14-3721 (court review of compensation of agents/attorneys employed by PR), 14-3971 (small estate affidavit; HB 2116 / Ch. 24, Laws 2025, 57th Leg. 1st Reg. Sess., eff. Sept. 26, 2025: personal property $200K per subsec. B, real property $300K per subsec. E; 30-day wait personal property, 6-month wait real property), 14-3603 (bond required by default; 4 exceptions: will waiver, all-heir/devisee written waiver, institutional-PR, surviving-spouse small estate; court may impose bond even after waiver per subsec. B), 14-3801 (notice to creditors: publish once/week 3 successive weeks; 4-month claim bar from first publication; mailed-notice creditors: later of 4 months or 60 days from mailing), 14-3803 (nonclaim deadlines), 14-3301 (informal probate — who may apply), 14-3715 (independent administration — PR powers without court order); azleg.gov announcements (57th Leg. 1st Reg. Sess. adjourned June 27, 2025; General Effective Date Sept. 26, 2025)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.
Arizona: State law sets the order of who controls disposition of remains. Order: Surviving spouse (unless legally separated or divorce/legal separation petition pending at death); then Person designated in decedent's most recent health care or durable power of attorney with specific disposition authority; then Surviving parents of a minor decedent; 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.
Arizona: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar or deputy local registrar of the district where the death occurred, or the state registrar (ARS § 36-326). The death certificate must be filed within 7 days. The seven days run from when the funeral establishment or family member takes possession of the remains, not from the death (§ 36-325(A)). The medical certification of the cause of death is due within 72 hours (§ 36-325(C), (G)). Typical state costs: direct cremation ~$1,400, direct burial ~$3,200, traditional funeral ~$6,700.
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.
Arizona: Order from Arizona Department of Health Services - Bureau of Vital Records. Fee: $20/copy ($20 additional). Available: online, mail, in-person. Processing: 5 business days for mail orders.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
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.
Arizona: Small estate affidavit available for estates under $200,000. Informal (unsupervised) probate available. Independent administration reduces court oversight.A.R.S. §§ 14-3719 (PR compensation — "reasonable compensation"; no statutory percentage), 14-3721 (court review of compensation of agents/attorneys employed by PR), 14-3971 (small estate affidavit; HB 2116 / Ch. 24, Laws 2025, 57th Leg. 1st Reg. Sess., eff. Sept. 26, 2025: personal property $200K per subsec. B, real property $300K per subsec. E; 30-day wait personal property, 6-month wait real property), 14-3603 (bond required by default; 4 exceptions: will waiver, all-heir/devisee written waiver, institutional-PR, surviving-spouse small estate; court may impose bond even after waiver per subsec. B), 14-3801 (notice to creditors: publish once/week 3 successive weeks; 4-month claim bar from first publication; mailed-notice creditors: later of 4 months or 60 days from mailing), 14-3803 (nonclaim deadlines), 14-3301 (informal probate — who may apply), 14-3715 (independent administration — PR powers without court order); azleg.gov announcements (57th Leg. 1st Reg. Sess. adjourned June 27, 2025; General Effective Date Sept. 26, 2025)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.
Arizona: 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, Arizona's estate recovery program (Arizona Health Care Cost Containment System (AHCCCS), Estate Recovery) 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.
Arizona: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (A.R.S. § 14-2804). 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.
Arizona: Arizona 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.A.R.S. 33-405Verified Oct 18, 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 2 years of the deathA.R.S. § 14-3108Verified Aug 24, 2026View source
Arizona: File with the Superior Court (Probate); informal appointments handled by the court Registrar. Counties may require additional local forms. Filing fees vary by estate value. Informal probate available. Independent administration reduces court supervision. Typical duration: 6-9 months.A.R.S. §§ 14-3103 (necessity of letters), 14-3301 to 14-3311 (informal appointment), 14-3401 to 14-3414 (formal appointment)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Arizona: Letters of Appointment of Personal Representative are issued by the The Registrar (informal track) or the Superior Court after a judge order (formal track); Letters issue once the representative qualifies. The state's title for the role is Personal Representative. The Letters document is official form PBIP17f (Letters of Appointment of Personal Representative and Acceptance of Appointment as Personal Representative). Typically filed with the petition: Original will and any codicils, if testate (lodged/deposited with the court) (A.R.S. § 14-2516); Application for Informal Appointment with required § 14-3301 contents (heirs/devisees, domicile, priority); Notice of Application to anyone who has demanded notice and to any personal representative whose appointment has not been terminated (A.R.S. § 14-3306(A); Maricopa PBIP14f Notice of Application + PBIP15f Proof of Mailing). No other notice is required before the Registrar issues the Statement of Informal Appointment; within 30 days after it issues, written information and a copy of the will go to all heirs and devisees (§ 14-3306(B); Maricopa PBIP18f); Acceptance of Appointment as Personal Representative (combined with Letters on Maricopa PBIP17f); Declaration of Completion of Personal Representative Training — STATEWIDE, not a county option: a proposed PR who is neither a licensed fiduciary nor a financial institution must complete Supreme Court-approved training and file a Certificate of Completion before the clerk issues Letters (Ariz. R. Prob. P. 38; AOC notice AOCPBT10I / Maricopa PBT10i; Maricopa Declaration of Completion is PBDT10f); Bond unless waived by will or by all heirs/devisees (A.R.S. § 14-3603; Maricopa Waiver of Bond PBIP12f).A.R.S. §§ 14-3103 (necessity of letters), 14-3301 to 14-3311 (informal appointment), 14-3401 to 14-3414 (formal appointment)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.
Arizona: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (A.R.S. § 14-3603).A.R.S. § 14-3603Verified 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.
Arizona: Attorney fees typically 2.2-3.5% of estate.A.R.S. §§ 14-3719, 14-3721 (reasonable compensation; court review of reasonableness)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Arizona: Arizona requires publication for 3 consecutive weeks. Typical cost: $100. 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.A.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Arizona: Arizona has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.A.R.S. §§ 14-13101, 14-13104, 14-13107, 14-13108 (RUFADAA; HB 2467, Laws 2016, ch. 199)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.
Arizona: Search Arizona Department of Revenue, Unclaimed Property Unit for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Arizona: Arizona is a community property state. Real property acquired during marriage belongs to both spouses equally. Community property receives a full step-up in basis. File appropriate affidavits with the county recorder to establish surviving spouse ownership.A.R.S. §§ 25-211, 25-214(C), 33-431(C)Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Arizona: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (A.R.S. § 14-2804). 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 representativeA.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source
Arizona: 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.A.R.S. §§ 14-3706, 14-3707, 14-3708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Arizona: 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; then remaining claims in statutory order.A.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified 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 noticeA.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified Oct 18, 2026View source
Arizona: Creditor claim period is 4 months from first publication. All claims are barred 2 years after death regardless of notice.A.R.S. §§ 14-3801, 14-3803, 14-3804, 14-3805, 14-3806Verified Oct 18, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Arizona: Arizona titles can carry a Beneficiary Designation (transfer on death provision) (A.R.S. 28-2055(B)). 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 Arizona Department of Transportation, Motor Vehicle Division (MVD).
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)
Arizona: File Form 140 for January 1 through date of death. Due April 15 following year of death. File for January 1 through the date of death. Print the word "deceased" after the decedent's name and enter the date of death after the name. A surviving spouse may file a joint return for the year of death and prints "Filing as surviving spouse" in the signature area.A.R.S. § 43-304; A.R.S. § 43-325; A.R.S. § 43-1011; ADOR 2025 Form 140 and Form 141AZ instructionsVerified 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.
Arizona: File Form 141AZ for estate/trust income. Required when Any Arizona taxable income for the year, or gross income of $5,000 or more (A.R.S. § 43-304(A)(2)-(3)). Due April 15 (automatic 5½-month extension available via Form 141AZ EXT, to September 30). Taxed at the same flat 2.5% rate as individuals (A.R.S. § 43-1011). File Form 210 (Notice of Assumption of Duties in a Fiduciary Capacity) on appointment.A.R.S. § 43-304; A.R.S. § 43-325; A.R.S. § 43-1011; ADOR 2025 Form 140 and Form 141AZ instructionsVerified 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)
Arizona: 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.
Arizona: No estate tax waiver exists (Arizona repealed its estate tax). A Certificate of Payment of Taxes from ADOR is required only when all three apply: the estate is subject to probate, date-of-death assets exceed $20,000, and the estate has a beneficiary who is not an Arizona resident.A.R.S. § 43-304; A.R.S. § 43-325; A.R.S. § 43-1011; ADOR 2025 Form 140 and Form 141AZ instructionsVerified 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.
Arizona: 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.A.R.S. § 14-3719 (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
