After a death in California, the estate either qualifies for the simplified procedure for estates under $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified Sep 8, 2026View source to file claims after notice.
Certified copies come from the California Department of Public Health - Vital RecordsCalifornia Department of Public Health - Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $26California Department of Public Health - Vital RecordsVerified Oct 15, 2026View source, and standard processing takes 4-6 weeks at state office; county offices often fasterCalifornia Department of Public 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 California death certificate guide carries the ordering details.
California sets an order for who controls the disposition of remains: competent surviving spouse, then sole surviving competent adult child, or majority of surviving competent adult children, then surviving competent parent or parentsCal. Health & Safety Code § 7100(a)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceCal. Health & Safety Code § 7100.1Verified Oct 17, 2026View source, and a written designation outranks the default order. The California 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, California allows estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less to use the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate 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 40 daysCal. Prob. Code § 13100Verified Sep 8, 2026View source after death.
California uses Petition for Probate (DE-111)Cal. Prob. Code §§ 8000-8577 (appointment & letters); §§ 8002, 10450 (petition contents)Verified Aug 24, 2026View source, filed with the Superior Court of CaliforniaCal. Prob. Code §§ 8000-8577 (appointment & letters); §§ 8002, 10450 (petition contents)Verified Aug 24, 2026View source. Superior Court clerk issues Letters Testamentary or Letters of Administration after the court grants the petition. The California Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in California typically settles in 9 months to 12 months, and an average estate in 12 months to 18 months. The creditor claim period of 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified 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 California: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for California.
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Affidavit of Death
In California, a surviving joint owner or a transfer on death deed beneficiary records the “Affidavit of deathCal. Prob. Code § 210(a)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 California, the petition asks the Superior Court of California to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtCal. Prob. Code §§ 8005 (hearing on the petition), 8006 (court admits the will and appoints the personal representative); no registrar or clerk informal probate trackVerified Sep 8, 2026View source.
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Notice to Creditors
In California, the notice to creditors is published for 3Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified Sep 8, 2026View source from the personal representative's appointment to present claims.
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Renunciation of Executor
In California, a person named as executor may renounce the right to serveCal. Prob. Code § 8002(b)(3)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In California, the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source covers estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less, 40 daysCal. Prob. Code § 13100Verified 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 California, the personal representative files the estate inventory within 120 daysCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source of appointment.
Free tools for settling an estate in California: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In California, certified death certificates come from the California Department of Public Health - Vital RecordsCalifornia Department of Public Health - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $26California Department of Public Health - Vital RecordsVerified Oct 15, 2026View source.
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Do I Need Probate?
In California, estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source,40 daysCal. Prob. Code § 13100Verified 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 California, what the survivor records is the “Affidavit of deathCal. Prob. Code § 210(a)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
California requires a final state income tax return for the decedent alongside the federal Form 1040Cal. Rev. & Tax. Code §§ 17041, 17043; Cal. Const. art. XIII, § 36(f)(2)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 California: the personal representative files the estate inventory within 120 daysCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source of appointment; creditors have 4 monthsCal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source to present claims; a simple estate closes in 9 months to 12 months.
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How Much Are Estate & Inheritance Taxes?
California levies no estate or inheritance taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).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?
California imposes no inheritance or estate taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 9 months to 12 months for a simple estate.
California Executor ChecklistCal. Prob. Code §§ 10800, 10810 (statutory fee schedule: 4%/3%/2%/1%/0.5%/reasonable, progressive slices, on gross estate value — "without reference to encumbrances"), 13100 (small estate personal property affidavit; 40 days; base $166,250; the ceiling is measured on the gross value of the decedent's REAL AND personal property in this state), 13050 (property excluded from that computation: joint tenancy, terminable interests, § 13500 spousal property, revocable-trust property, multiple-party/P.O.D. accounts, registered vehicles/vessels/manufactured homes, armed-forces pay, and salary up to the § 890-adjusted cap), 13115 (the § 13100 affidavit may not be used to obtain possession or transfer of real property), 13200 (real property affidavit; six months; base $55,425 per § 13200(h)(1)), 13151-13152 (primary residence succession, $750,000; amended by AB 2016, Stats. 2024, ch. 331, eff. Jan 1, 2025), 890 (CPI adjustment: April 1 every 3 years; § 890(d) keys the figure to the date of death). Adjusted thresholds taken from the Judicial Council's published § 890(c) list, "Maximum Amounts for Determining Eligibility for Summary Succession Procedures" (https://courts.ca.gov/system/files/file/probate-code-890-adjusted-amounts.pdf): deaths on/after April 1, 2025 — § 13100 = $208,850, § 13200 = $69,625, §§ 13151-13154 = $750,000; deaths 4/1/2022-3/31/2025 — $184,500 / $61,500; next adjustment April 1, 2028. § 8005-8006 (court hearing admits the will and appoints the PR — no informal/registrar track), § 8480 (bond required before letters), § 8481 (will waiver or all-beneficiary written waiver; court retains good-cause authority), §§ 8900-8904 (appraisal; referee appraises all property not self-appraised by the PR under § 8901), § 8961 (0.1% commission), § 8963 ($75 min, $10K max), § 8120 (publication of notice of petition for administration), §§ 10400, 10500(a), 10501 (IAEA independent administration without court supervision), § 9100 (creditor claims: later of 4 months from letters or 60 days from notice). Re-verified 2026-09-08 against leginfo.legislature.ca.gov (PROB §§ 10800, 10805, 10810, 8480, 8481, 8482, 8961, 8963, 9100, 13100, 13151, 13200, 890) and courts.ca.gov (Judicial Council § 890 adjusted-amounts list; Statewide Civil Fee Schedule eff. Jan. 1, 2026).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.
California: State law sets the order of who controls disposition of remains. Order: Agent under a power of attorney for health care with disposition authority (Probate Code Div. 4.7); then Competent surviving spouse; then Sole surviving competent adult child, or majority of surviving competent adult children; 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.
California: A burial or disposition permit is required, issued by the local registrar of births and deaths, once a complete death certificate is presented (§§ 103055, 103065). The death certificate must be filed within 8 days. Typical state costs: direct cremation ~$2,000, direct burial ~$3,200, traditional funeral ~$9,500.
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.
California: Order from California Department of Public Health - Vital Records. Fee: $26/copy. Available: mail, in-person. Processing: 4-6 weeks at state office; county offices often faster.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
California: Homestead exemption up to $373,175. Surviving spouse has lifetime right to occupy. Minor children also protected.Cal. Code Civ. Proc. § 704.730 (as amended by Stats. 2026, ch. 640 (AB 2782) § 5 for the 2026 floor); Cal. Prob. Code §§ 6520-6524Verified 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.
California: Small estate affidavit available for estates under $208,850. Independent administration reduces court oversight.Cal. Prob. Code §§ 10800, 10810 (statutory fee schedule: 4%/3%/2%/1%/0.5%/reasonable, progressive slices, on gross estate value — "without reference to encumbrances"), 13100 (small estate personal property affidavit; 40 days; base $166,250; the ceiling is measured on the gross value of the decedent's REAL AND personal property in this state), 13050 (property excluded from that computation: joint tenancy, terminable interests, § 13500 spousal property, revocable-trust property, multiple-party/P.O.D. accounts, registered vehicles/vessels/manufactured homes, armed-forces pay, and salary up to the § 890-adjusted cap), 13115 (the § 13100 affidavit may not be used to obtain possession or transfer of real property), 13200 (real property affidavit; six months; base $55,425 per § 13200(h)(1)), 13151-13152 (primary residence succession, $750,000; amended by AB 2016, Stats. 2024, ch. 331, eff. Jan 1, 2025), 890 (CPI adjustment: April 1 every 3 years; § 890(d) keys the figure to the date of death). Adjusted thresholds taken from the Judicial Council's published § 890(c) list, "Maximum Amounts for Determining Eligibility for Summary Succession Procedures" (https://courts.ca.gov/system/files/file/probate-code-890-adjusted-amounts.pdf): deaths on/after April 1, 2025 — § 13100 = $208,850, § 13200 = $69,625, §§ 13151-13154 = $750,000; deaths 4/1/2022-3/31/2025 — $184,500 / $61,500; next adjustment April 1, 2028. § 8005-8006 (court hearing admits the will and appoints the PR — no informal/registrar track), § 8480 (bond required before letters), § 8481 (will waiver or all-beneficiary written waiver; court retains good-cause authority), §§ 8900-8904 (appraisal; referee appraises all property not self-appraised by the PR under § 8901), § 8961 (0.1% commission), § 8963 ($75 min, $10K max), § 8120 (publication of notice of petition for administration), §§ 10400, 10500(a), 10501 (IAEA independent administration without court supervision), § 9100 (creditor claims: later of 4 months from letters or 60 days from notice). Re-verified 2026-09-08 against leginfo.legislature.ca.gov (PROB §§ 10800, 10805, 10810, 8480, 8481, 8482, 8961, 8963, 9100, 13100, 13151, 13200, 890) and courts.ca.gov (Judicial Council § 890 adjusted-amounts list; Statewide Civil Fee Schedule eff. Jan. 1, 2026).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.
California: 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, California's estate recovery program (California Department of Health Care Services, Estate Recovery Program) 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.
California: Divorce automatically revokes beneficiary designations naming a former spouse on retirement accounts, POD bank accounts, TOD investment accounts, annuities (Cal. Prob. Code § 5040). 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.
California: Homestead exemption up to $373,175. Surviving spouse has lifetime right to occupy. Minor children also protected. California 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.Cal. Code Civ. Proc. § 704.730 (as amended by Stats. 2026, ch. 640 (AB 2782) § 5 for the 2026 floor); Cal. Prob. Code §§ 6520-6524Verified 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.
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
California: Letters Testamentary are issued by the Superior Court clerk, after the judge signs the Order for Probate (DE-140). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). The Letters document is official form DE-150 (Letters). Typically filed with the petition: Certified copy of the death certificate (required by some counties with the petition; not a statewide DE-111 attachment); Original will and any codicils (lodged with the court) (Cal. Prob. Code § 8200); Notice of Petition to Administer Estate (DE-121) with proof of publication and mailed notice (§§ 8100, 8120); Duties and Liabilities of Personal Representative (DE-147); Confidential Supplement to Duties and Liabilities of Personal Representative (DE-147S), where the court requires it by local rule; Proposed Order for Probate (DE-140); Bond unless waived; a beneficiary waiver goes in on Waiver of Bond by Heir or Beneficiary (DE-142/DE-111(A-3e)) (Cal. Prob. Code §§ 8480-8481).Cal. Prob. Code §§ 8000-8577 (appointment & letters); §§ 8002, 10450 (petition contents)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.
California: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Cal. Prob. Code §§ 8480-8481).Cal. Prob. Code §§ 8480 (bond required before letters issued), 8481 (waiver: will provision or all-beneficiary written waiver; court may still require bond for good cause)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.
California: Attorney fees are set by statute.Cal. Prob. Code § 10810Verified 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 120 days after appointment as personal representativeCal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source
California: California requires publication for 3 consecutive weeks. Typical cost: $300. The executor places the notice with the newspaper directly. Creditors have 4 months from the opening of probate to file claims. Known creditors must receive direct mailed notice within 120 days of appointment. Proof of publication must be filed with the court.Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
California: California 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.Cal. Prob. Code §§ 870-884Verified 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.
California: Search California State Controller's Office, 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.
California: California 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.Cal. Civ. Code § 682.1; Cal. Fam. Code §§ 750-755, 1100-1103Verified 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.
California: Divorce automatically revokes beneficiary designations naming a former spouse on retirement accounts, POD bank accounts, TOD investment accounts, annuities (Cal. Prob. Code § 5040). 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 120 days after appointment as personal representativeCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source
California: Inventory due within 120 days of appointment. A court-designated appraiser values the assets. Supplemental inventory required for assets discovered after the initial filing.Cal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
California: Creditors file claims on a statutory claim form. After a claim is rejected, the creditor has 90 days to sue on it. If the estate cannot pay every claim, payment order: Administration expenses; then Secured debts (mortgage, deed of trust, or other lien) in lien order, paid only from the proceeds of the collateral; any shortfall is a general debt; then Funeral expenses; then remaining claims in statutory order.Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified 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 the opening of probateCal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source
California: Creditor claim period is 4 months from the opening of probate. All claims are barred 1 year after death regardless of notice.Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
California: California titles can carry a Transfer on Death (TOD) beneficiary (certificate of ownership held "in beneficiary form") (Cal. Veh. Code §§ 4150.7, 5910.5 (vehicles); §§ 9852.7, 9916.5 (vessels)). 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 California Department 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)
California: File Form 540 for January 1 through date of death. Due April 15 following year of death. Write "Deceased" and date of death next to taxpayer name.Cal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)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.
California: File Form 541 for estate/trust income. Required when Gross income over $10,000 or net income over $1,000 (estate); gross income over $10,000 or net income over $100 (trust) — Cal. Rev. & Tax. Code § 18505(d)–(f). Due April 15 (calendar year); 15th day of 4th month after fiscal year end. 6-month automatic extension available.. Estate may elect a fiscal year (any period of 12 months or less ending on the last day of a month).Cal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)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)
California: 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.
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.
California: Executor compensation is set by statute. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Cal. Prob. Code § 10800Verified 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
