After a death in Arkansas, the estate either qualifies for the simplified procedure for estates under $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source or goes through probate, where creditors have 6 monthsArk. Code § 28-50-101 (6 months from first publication); § 28-50-101(h) (2 years for known or reasonably ascertainable creditors); § 28-50-101(d) (5-year bar from death)Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Arkansas Department of Health - Vital RecordsArkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $10Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source and each additional copy ordered with it $8Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source; standard processing takes 10-14 days for mail ordersArkansas Department of Health - 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 Arkansas death certificate guide carries the ordering details.
Arkansas sets an order for who controls the disposition of remains: surviving spouse, then sole surviving adult child, or majority of surviving children if more than one, then surviving parent or parentsACA § 20-17-102(d)(1)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceACA § 20-17-102(b)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Arkansas 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, Arkansas allows estates valued at $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source or less to use the Affidavit for Collection of Small Estate by DistributeeArk. Code § 28-41-101Verified Sep 8, 2026View source, which avoids full probate administration. In Arkansas the affidavit is filed with the probate clerk of the circuit court (Probate Division), and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 45 daysArk. Code § 28-41-101Verified Sep 8, 2026View source after death.
Arkansas uses Petition for Probate of Will and Appointment of Personal Representative (Form 3); Petition for Appointment of Administrator/Administratrix (Form 2) (Form 3)Ark. Code Ann. § 28-40-102 (venue); § 28-40-107 (contents of the petition for probate & appointment); § 28-48-102 (letters & power to act); § 28-48-201, § 28-48-206 (bond)Verified Aug 24, 2026View source, filed with the Circuit CourtArk. Code Ann. § 28-40-102 (venue); § 28-40-107 (contents of the petition for probate & appointment); § 28-48-102 (letters & power to act); § 28-48-201, § 28-48-206 (bond)Verified Aug 24, 2026View source. Circuit Court clerk issues Letters Testamentary or Letters of Administration after the court grants the petition. The Arkansas Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Arkansas typically settles in 6 months to 9 months, and an average estate in 9 months to 12 months. The creditor claim period of 6 monthsArk. Code § 28-50-101 (6 months from first publication); § 28-50-101(h) (2 years for known or reasonably ascertainable creditors); § 28-50-101(d) (5-year bar from death)Verified 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 Arkansas: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Arkansas.
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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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Notice to Creditors
In Arkansas, the notice to creditors is published for 2Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 6 monthsArk. Code § 28-50-101 (6 months from first publication); § 28-50-101(h) (2 years for known or reasonably ascertainable creditors); § 28-50-101(d) (5-year bar from death)Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In Arkansas, a person named as personal representative may refuse the appointmentArk. Code Ann. § 28-40-107(a)(3)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In Arkansas, the Affidavit for Collection of Small Estate by DistributeeArk. Code § 28-41-101Verified Sep 8, 2026View source covers estates valued at $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source or less, 45 daysArk. Code § 28-41-101Verified Sep 8, 2026View source after death, filed with the court.
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Estate Inventory
In Arkansas, the personal representative files the estate inventory within 60 daysArk. Code § 28-49-110Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Arkansas, the personal representative is discharged by court orderArk. Code §§ 28-53-118, 28-53-104(b)Verified Sep 15, 2026View source, and a final accounting is required.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Free tools for settling an estate in Arkansas: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Arkansas.
How Many Death Certificates Do I Need?
In Arkansas, certified death certificates come from the Arkansas Department of Health - Vital RecordsArkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $10Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source, additional copies $8Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Arkansas, estates valued at $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source or less use the Affidavit for Collection of Small Estate by DistributeeArk. Code § 28-41-101Verified Sep 8, 2026View source,45 daysArk. Code § 28-41-101Verified Sep 8, 2026View source after death, a court filing short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Arkansas: Arkansas law names no affidavit or certificate to record when a joint tenant or tenant by the entirety dies. The deceased owner's interest passes to the survivor under the deed that created the survivorship tenancyArk. Code Title 18, ch. 12, subchs. 1, 2 and 6; §§ 14-15-401 to 14-15-403; Title 28, chs. 8, 10 and 15; Title 20, chs. 17 and 18Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Arkansas requires a final state income tax return for the decedent alongside the federal Form 1040Ark. Code Ann. § 26-51-201(a)(4); Act 1, 1st Ex. Sess. 2026 (HB1001)Verified 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 Arkansas: the personal representative files the estate inventory within 60 daysArk. Code § 28-49-110Verified Sep 15, 2026View source of appointment; creditors have 6 monthsArk. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
Arkansas levies no estate or inheritance taxArk. Code Ann. §§ 26-59-103, 26-59-106(c)(2)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.
Calculate the Tax
What Taxes Apply to My Inheritance?
Arkansas imposes no inheritance or estate taxArk. Code Ann. §§ 26-59-103, 26-59-106(c)(2)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
Arkansas Executor ChecklistArk. Code §§ 28-48-108(a) (executor compensation — just and reasonable, capped at 10% first $1K / 5% next $4K / 3% balance of personal property fully administered), 28-48-108(d)(2)-(3) (attorney fee schedule — 6-tier, 5% to 2%, on total market value reportable in circuit court; court adjusts if excessive or insufficient), 28-41-101 (small estate affidavit — $100K / 45 days / real property counts toward the cap / homestead and statutory allowances excluded), 28-50-101 (creditor claims — 6 months from first publication; (h) 2 years from first publication for known or reasonably ascertainable creditors; (d) 5-year absolute bar), 28-48-201 (bond — court "may require"; mandatory on written demand under (b)(1)), 28-48-206 (court may increase, decrease, or dispense with bond for good cause), 28-40-111(a)(1)(A) (mandatory publication of notice of appointment), 28-1-112 (notice requirements), 28-40-119 (court admits will and grants letters), 28-1-106 (probate referee and clerk), 28-52-103(a) (PR must file verified accounts with the court), 28-49-110 (PR-prepared inventory). Bond sections rewritten by Act 326 of 2023 (HB1448, 94th GA): § 28-48-201 "shall take" stricken and "may require" added, § 28-48-203 (sureties) repealed, and § 28-48-206's will-direction / FDIC-fiduciary / distributee-waiver dispensations stricken. Verified 2026-09-08. The official Arkansas Code (lexisnexis.com/hottopics/arcode/) is a Lexis Advance container that returns a 200 carrying zero statute text, so every section above was read from the codified 2025 Arkansas Code edition on law.justia.com under headless Chrome (Justia Cloudflare-challenges browser-UA curl); e.g. law.justia.com/codes/arkansas/title-28/subtitle-4/chapter-48/subchapter-1/section-28-48-108/. law.onecle.com is NOT a usable Arkansas mirror — it is frozen at “Last modified: November 15, 2016” and still serves the pre-Act-326 “the court or the clerk ... shall take a bond” text of § 28-48-201 and the repealed will-direction / FDIC-fiduciary dispensations of § 28-48-206. The Act 326 of 2023 changes were confirmed against the codified sections, never the act PDF alone, because act PDFs render stricken text identically to enacted text. CURRENCY (2026-09-08): the 2025 edition already folds in the 2025 Regular Session (the history line of § 21-6-403 carries “2025, No. 986, § 4”). The only sessions enacted after it are the 2026 Fiscal Session and the 2026 First Extraordinary Session, and the arkleg session list shows no later session. Every enacted public act of both was downloaded from arkleg.state.ar.us/Home/FTPDocument and converted with pdftotext -layout — 174 acts for 2026F and 2 for 2026S1, a boundary that is exact because a missing act number returns a 42-byte GIF rather than a PDF — and the strings 28-48-108, 28-48-201, 28-48-206, 28-50-101, 28-40-111, 28-40-119, 28-41-101, 28-1-106, 28-52-103, 21-6-403 and 21-6-416 appear in ZERO of the 176 act texts. Controls: “Arkansas Code §” matched 25 act texts and “Arkansas Code” matched 87, so the scan is real; a nonsense term matched 0.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.
Arkansas: State law sets the order of who controls disposition of remains. Order: Person designated on DD Form 93 (if decedent died while serving in U.S. Armed Forces, National Guard, or reserve component); then Person appointed in a declaration of final disposition executed before death per § 20-17-102(b); then Surviving spouse; 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.
Arkansas: The death certificate must be filed within 10 days. Typical state costs: direct cremation ~$1,600, direct burial ~$3,200, traditional funeral ~$7,500.
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.
Arkansas: Order from Arkansas Department of Health - Vital Records. Fee: $10/copy ($8 additional). Available: online, phone, mail, in-person. Processing: 10-14 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.
Arkansas: Has constitutional homestead protection. Homestead exemption up to $2,500. Surviving spouse has lifetime right to occupy. Minor children also protected.Ark. Const. Art. 9, §§ 3-6, 10; Ark. Code § 28-39-201Verified Sep 15, 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.
Arkansas: Small estate affidavit available for estates under $100,000.Ark. Code §§ 28-48-108(a) (executor compensation — just and reasonable, capped at 10% first $1K / 5% next $4K / 3% balance of personal property fully administered), 28-48-108(d)(2)-(3) (attorney fee schedule — 6-tier, 5% to 2%, on total market value reportable in circuit court; court adjusts if excessive or insufficient), 28-41-101 (small estate affidavit — $100K / 45 days / real property counts toward the cap / homestead and statutory allowances excluded), 28-50-101 (creditor claims — 6 months from first publication; (h) 2 years from first publication for known or reasonably ascertainable creditors; (d) 5-year absolute bar), 28-48-201 (bond — court "may require"; mandatory on written demand under (b)(1)), 28-48-206 (court may increase, decrease, or dispense with bond for good cause), 28-40-111(a)(1)(A) (mandatory publication of notice of appointment), 28-1-112 (notice requirements), 28-40-119 (court admits will and grants letters), 28-1-106 (probate referee and clerk), 28-52-103(a) (PR must file verified accounts with the court), 28-49-110 (PR-prepared inventory). Bond sections rewritten by Act 326 of 2023 (HB1448, 94th GA): § 28-48-201 "shall take" stricken and "may require" added, § 28-48-203 (sureties) repealed, and § 28-48-206's will-direction / FDIC-fiduciary / distributee-waiver dispensations stricken. Verified 2026-09-08. The official Arkansas Code (lexisnexis.com/hottopics/arcode/) is a Lexis Advance container that returns a 200 carrying zero statute text, so every section above was read from the codified 2025 Arkansas Code edition on law.justia.com under headless Chrome (Justia Cloudflare-challenges browser-UA curl); e.g. law.justia.com/codes/arkansas/title-28/subtitle-4/chapter-48/subchapter-1/section-28-48-108/. law.onecle.com is NOT a usable Arkansas mirror — it is frozen at “Last modified: November 15, 2016” and still serves the pre-Act-326 “the court or the clerk ... shall take a bond” text of § 28-48-201 and the repealed will-direction / FDIC-fiduciary dispensations of § 28-48-206. The Act 326 of 2023 changes were confirmed against the codified sections, never the act PDF alone, because act PDFs render stricken text identically to enacted text. CURRENCY (2026-09-08): the 2025 edition already folds in the 2025 Regular Session (the history line of § 21-6-403 carries “2025, No. 986, § 4”). The only sessions enacted after it are the 2026 Fiscal Session and the 2026 First Extraordinary Session, and the arkleg session list shows no later session. Every enacted public act of both was downloaded from arkleg.state.ar.us/Home/FTPDocument and converted with pdftotext -layout — 174 acts for 2026F and 2 for 2026S1, a boundary that is exact because a missing act number returns a 42-byte GIF rather than a PDF — and the strings 28-48-108, 28-48-201, 28-48-206, 28-50-101, 28-40-111, 28-40-119, 28-41-101, 28-1-106, 28-52-103, 21-6-403 and 21-6-416 appear in ZERO of the 176 act texts. Controls: “Arkansas Code §” matched 25 act texts and “Arkansas Code” matched 87, so the scan is real; a nonsense term matched 0.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.
Arkansas: 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, Arkansas's estate recovery program (Arkansas Department of Human Services, Third Party Liability Unit, Decedents' Estates (Medicaid 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.
Arkansas: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.
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.
Arkansas: Has constitutional homestead protection. Homestead exemption up to $2,500. Acreage limits: 0.25 acres urban, 80 acres rural. Surviving spouse has lifetime right to occupy. Minor children also protected. Arkansas 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.Ark. Const. Art. 9, §§ 3-6, 10; Ark. Code § 28-39-201Verified Sep 15, 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 5 years of the deathArk. Code Ann. § 28-40-103Verified Aug 24, 2026View source
Arkansas: Statewide form: Form 3 (Petition for Probate of Will and Appointment of Personal Representative). File with the Circuit Court (Probate Division). Filing fee $165. Typical duration: 7-24 months.Ark. Code Ann. § 28-40-102 (venue); § 28-40-107 (contents of the petition for probate & appointment); § 28-48-102 (letters & power to act); § 28-48-201, § 28-48-206 (bond)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Arkansas: Letters Testamentary are issued by the Circuit Court clerk, after the court enters an order admitting the will and/or appointing the personal representative. The state's title for the role is Personal Representative (executor/executrix if testate, administrator/administratrix if intestate). The Letters document is official form Form 11 (Letters Testamentary) / Form 10 (Letters of Administration) (Letters Testamentary (Form 11); Letters of Administration (Form 10)). Typically filed with the petition: Death certificate (customary, not required by statute or by any official Arkansas probate form); Original will and any codicils (for testate estates) lodged with the court (filed with Form 3); Proof of the will's execution (proof of will / self-proving affidavit) at presentation of the petition; Probate Cover Sheet (statewide AOC form required by Administrative Order No. 8); Acceptance of Appointment as Personal Representative (Form 8), where no bond is required; Bond of Personal Representative (Form 6), only if the court requires a bond (Ark. Code Ann. § 28-48-201(a)); Notice of Appointment (Form 13 for executor / Form 12 for administrator) for publication to creditors; Proposed order admitting the will and/or appointing the personal representative.Ark. Code Ann. § 28-40-102 (venue); § 28-40-107 (contents of the petition for probate & appointment); § 28-48-102 (letters & power to act); § 28-48-201, § 28-48-206 (bond)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.
Arkansas: Bond generally not required. Typical premium: 0.5% of estate value.Ark. Code § 28-48-201 (discretionary; rewritten by Act 326 of 2023, HB1448; former § 28-48-203 repealed), § 28-48-201(b)(1) (bond on a claimant's demand); § 28-48-206 (increase, decrease or dispense)Verified 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.
Arkansas: Attorney fees are set by statute.Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Direct notice to known creditors due 30 days after first publication of the creditor noticeArk. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source
Arkansas: Arkansas requires publication for 2 consecutive weeks. Typical cost: $150. The executor places the notice with the newspaper directly. Creditors have 6 months from first publication to file claims. Known creditors must receive direct mailed notice within 30 days of first publication. Proof of publication must be filed with the court.Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Arkansas: Arkansas 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.Ark. Code §§ 28-75-101 to 28-75-118 (Act 886 of 2017)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.
Arkansas: Search Arkansas Auditor of State, Unclaimed Property Division 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.
Arkansas: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $100,000. State recognizes out-of-state personal representatives.Ark. Code §§ 28-42-101 to 28-42-111; § 28-41-101Verified 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.
Arkansas: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.
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 60 days after appointment as personal representativeArk. Code § 28-49-110Verified Sep 15, 2026View source
Arkansas: Inventory due within 60 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing. Filing of the inventory is not required if all competent distributees (and the guardians of any incompetent distributees) file a written waiver of inventory, unless the court finds a need or a claimant demands filing.Ark. Code § 28-49-110Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Arkansas: Creditors file claims on a statutory claim form. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses, reasonable medical and other expenses incident to the last illness, and wages of employees of the decedent; then Claims based on a liability of the decedent for any state tax debt; then remaining claims in statutory order.Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified 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: 6 months from first publication of the creditor noticeArk. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source
Arkansas: Creditor claim period is 6 months from first publication. All claims are barred 5 years after death regardless of notice.Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Arkansas: Arkansas titles can carry a Certificate of title with beneficiary (Ark. Code Ann. 27-14-727). 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 Arkansas Department of Finance and Administration, Office of Motor Vehicle.
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)
Arkansas: File AR1000F for January 1 through date of death. Due April 15 following year of death. Arkansas has no separate short-year "final return" checkbox: the return for a taxpayer who died during the tax year is filed as if the taxpayer had lived the entire year, and you check the deceased box after the taxpayer's name on the AR1000F. Any refund is issued to the estate of the deceased taxpayer ("Estate of John/Jane Doe"), and the bank may require a death certificate, will, or power of attorney to cash it.Ark. Code Ann. § 26-51-803; § 26-51-806; § 26-59-103; § 26-59-106Verified 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.
Arkansas: File AR1002F for estate/trust income. Required when Net income of $3,000 or more (or any income currently distributable, tax payable by beneficiaries/grantor, or any nonresident beneficiary) per AR1002F General Instructions / Ark. Code Ann. § 26-51-803. Due April 15 (210-day state extension via AR1055-FE, or federal Form 7004 extension + 1 month). Estate income taxed to estate if retained, or to distributee if distributed. First $5,600 exempt (2026 zero bracket, CPI-adjusted under § 26-51-201(d)(1)).Ark. Code Ann. § 26-51-803; § 26-51-806; § 26-59-103; § 26-59-106Verified 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)
Arkansas: 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.
Arkansas: Arkansas does not require a state tax clearance letter for estate distribution. No state estate or inheritance tax.Ark. Code Ann. § 26-51-803; § 26-51-806; § 26-59-103; § 26-59-106Verified 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.
Arkansas: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.03% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Ark. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)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
