After a death in Delaware, the estate either qualifies for the simplified procedure for estates under $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or goes through probate, where creditors have 8 months12 Del. C. § 2102 (8 months from death for pre-death claims; 6 months for post-death claims)Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Delaware Department of Health and Social Services - Office of Vital StatisticsDelaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $25Delaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Delaware death certificate guide carries the ordering details.
Delaware sets an order for who controls the disposition of remains: surviving spouse, if not legally separated from the decedent, then appointed personal representative or administrator of the estate, then majority of the surviving adult children whose whereabouts are reasonably ascertainableDel. Code tit. 12, § 264(a)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceDel. Code tit. 12, §§ 262, 265; Del. Code tit. 5, §§ 3401-3411Verified Oct 17, 2026View source, and a written designation outranks the default order. The Delaware 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, Delaware allows estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less to use the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source, which avoids full probate administration. The Distribution Without Letters 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 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death.
In Delaware, you qualify in person before Register of Wills rather than filing a petition — you bring the original will and the required intake forms to an appointment with the clerk. Register of Wills of the county issues Letters Testamentary or Letters of Administration when the representative qualifies. The Delaware Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Delaware typically settles in 9 months to 12 months, and an average estate in 12 months to 18 months. The creditor claim period of 8 months12 Del. C. § 2102 (8 months from death for pre-death claims; 6 months for post-death claims)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.
Is this your situation?
Get a complete guide for your specific circumstances.
Free forms for settling an estate in Delaware: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Delaware.
Free
Affidavit of Death
In Delaware, a surviving joint owner records the “Affidavit to the Register of Wills of Jointly Held Real PropertyNew Castle County Register of Wills, Affidavit to the Register of Wills of Jointly Held Real Property (Revised 1-1-19); 12 Del. C. § 1905(e)Verified Oct 26, 2026View source”; a transfer on death deed beneficiary records the “Affidavit to the Register of Wills, Real Property Transferred on Death by DeedKent County Register of Wills, Affidavit to the Register of Wills, Real Property Transferred on Death by Deed (Issued 12.2.2025); 25 Del. C. § 218(a)Verified Oct 26, 2026View source”.
Get Started
Free
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.
Get Started
Free
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Get Started
Free
Renunciation of Executor
In Delaware, a person named as personal representative may renounce the right to serveKent County Register of Wills Forms Library (Renunciation Form, Rev. 9.11.2025); 12 Del. C. § 1502(b)Verified Sep 23, 2026View source before anyone is appointed.
Get Started
Free
Small Estate Affidavit
In Delaware, the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source covers estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Get Started
Free
Estate Inventory
In Delaware, the personal representative files the estate inventory within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment.
Get Started
Free
Estate Closing
In Delaware, the personal representative is discharged by court order12 Del. C. §§ 2302(d), 2303(a), 2335, 2338(a)Verified Sep 15, 2026View source, and a final accounting is required.
Get Started
Free
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 Delaware: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Delaware.
How Many Death Certificates Do I Need?
In Delaware, certified death certificates come from the Delaware Department of Health and Social Services - Office of Vital StatisticsDelaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $25Delaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In Delaware, estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less skip probate with the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source,30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death.
Get the Answer
What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Delaware, what the survivor records is the “Affidavit to the Register of Wills of Jointly Held Real PropertyNew Castle County Register of Wills, Affidavit to the Register of Wills of Jointly Held Real Property (Revised 1-1-19); 12 Del. C. § 1905(e)Verified Oct 26, 2026View source”.
Check the Rules
Do I Have to File Tax Returns for Someone Who Died?
Delaware requires a final state income tax return for the decedent alongside the federal Form 104030 Del. C. § 1102; § 1108Verified 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.
Get the Answer
How Do I Settle an Estate?
Settling an estate in Delaware: the personal representative files the estate inventory within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment; creditors have 8 months12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Oct 18, 2026View source to present claims; a simple estate closes in 9 months to 12 months.
See the Steps
How Much Are Estate & Inheritance Taxes?
Delaware levies no estate or inheritance taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.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?
Delaware imposes no inheritance or estate taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 9 months to 12 months for a simple estate.
Delaware Executor Checklistdelcode.delaware.gov: 12 Del. C. § 2306 (small estate — distribution without letters), $50,000 personal estate for a death on or after 6/10/2026 and $30,000 before, 30-day wait, no Delaware real estate held solely or as tenants in common (85 Del. Laws, c. 281), § 2305 (commissions and attorneys' fees allowed as provided by rule of the Court of Chancery), § 2308 ($7,500 surviving spouse allowance), § 2101 (creditor notice posted within 40 days plus 3 newspaper insertions over 3 successive weeks; newspaper waivable at ≤$30K personal / ≤$35K total; 77 Del. Laws, c. 229), § 2102 (pre-death claims barred unless presented within 8 months of death; 6 months for post-death claims; 81 Del. Laws, c. 150), §§ 1521-1524 (no bond unless the will requires it or the Court of Chancery orders it; amount fixed by the Register of Wills; demand by an interested party with more than $2,000 at stake), §§ 1302, 1303, 1502, 1505 (the Register of Wills proves the will and grants letters; proof taken without notice unless an interested person petitions the Court of Chancery), §§ 1904, 1905 (the personal representative values each inventory item at date-of-death fair market value; appraisers permissive), § 2301(a) (annual account to the Court of Chancery until a final account is passed), § 2510 (each county's governing body sets Register of Wills fees). Del. Ct. Ch. R. 192 (commissions and attorney fees allowed in a reasonable amount). County Register of Wills fee schedules: New Castle (letters by personal-property value from $25; closing cost 1.75% plus 0.25% technology fee on the net personal estate; approved newspaper rates $25.25-$414.70), Kent (Rev. 2.5.2026; letters from $25; 1.75% of net personal estate), Sussex (letters from $25; 1.25% of net). Full fetch log, quotes and per-pass corrections are in this file's comments.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.
Delaware: State law sets the order of who controls disposition of remains. Order: The decedent, acting through a declaration instrument; then Surviving spouse, if not legally separated from the decedent; then Appointed personal representative or administrator of the estate (or the nominee for that office if no appointment has been made); 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.
Delaware: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the Office of Vital Statistics, Delaware Division of Public Health (16 DE Admin. Code 4602 § 4.1). The death certificate must be filed within 3 days. The certificate must also be filed before final disposition, so the operative deadline is whichever comes first: 3 days after death, or the burial, cremation, or natural organic reduction (Del. Code tit. 16, § 3123(a)). Typical state costs: direct cremation ~$1,700, direct burial ~$3,200, traditional funeral ~$8,500.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Delaware: Order from Delaware Department of Health and Social Services - Office of Vital Statistics. Fee: $25/copy ($25 additional). Available: online, phone, mail, in-person.
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.
Delaware: Small estate affidavit available for estates under $50,000. Informal (unsupervised) probate available.delcode.delaware.gov: 12 Del. C. § 2306 (small estate — distribution without letters), $50,000 personal estate for a death on or after 6/10/2026 and $30,000 before, 30-day wait, no Delaware real estate held solely or as tenants in common (85 Del. Laws, c. 281), § 2305 (commissions and attorneys' fees allowed as provided by rule of the Court of Chancery), § 2308 ($7,500 surviving spouse allowance), § 2101 (creditor notice posted within 40 days plus 3 newspaper insertions over 3 successive weeks; newspaper waivable at ≤$30K personal / ≤$35K total; 77 Del. Laws, c. 229), § 2102 (pre-death claims barred unless presented within 8 months of death; 6 months for post-death claims; 81 Del. Laws, c. 150), §§ 1521-1524 (no bond unless the will requires it or the Court of Chancery orders it; amount fixed by the Register of Wills; demand by an interested party with more than $2,000 at stake), §§ 1302, 1303, 1502, 1505 (the Register of Wills proves the will and grants letters; proof taken without notice unless an interested person petitions the Court of Chancery), §§ 1904, 1905 (the personal representative values each inventory item at date-of-death fair market value; appraisers permissive), § 2301(a) (annual account to the Court of Chancery until a final account is passed), § 2510 (each county's governing body sets Register of Wills fees). Del. Ct. Ch. R. 192 (commissions and attorney fees allowed in a reasonable amount). County Register of Wills fee schedules: New Castle (letters by personal-property value from $25; closing cost 1.75% plus 0.25% technology fee on the net personal estate; approved newspaper rates $25.25-$414.70), Kent (Rev. 2.5.2026; letters from $25; 1.75% of net personal estate), Sussex (letters from $25; 1.25% of net). Full fetch log, quotes and per-pass corrections are in this file's comments.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.
Delaware: 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, Delaware's estate recovery program (Delaware Division of Medicaid & Medical Assistance (DMMA), 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.
Delaware: 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.
Delaware: Delaware 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.25 Del. C. Ch. 2, 201-221Verified 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.
Delaware: Statewide form: Petition to Act as Personal Representative. Bring the completed forms to a qualification appointment with the Register of Wills; there is no petition filed with a court. Counties may require additional local forms. Filing fees vary by estate value. Informal probate available. Typical duration: 12-18 months.12 Del. C. ch. 15 §§ 1501-1509 (grant of letters, oath); § 1505 (intestate priority & petition); subch. II §§ 1521-1524 (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.
Delaware: Letters Testamentary are issued by the Register of Wills of the county (New Castle, Kent, or Sussex), after the will is proved / petition is granted; contested matters go to the Court of Chancery. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically brought to the appointment: Original will and any codicils (proved before the Register of Wills); Certified copy of the death certificate (Kent requires the original certified copy and returns it after scanning; 12 Del. C. § 2309 separately requires a certified copy be filed where the decedent held an interest in real property); Completed county Petition to Act as Personal Representative (sworn before the Register); Completed county Case Information Sheet / Worksheet; Apostille, where the will or death certificate was issued outside the United States; Oath of the executor/administrator (subscribed; § 1509); Renunciation forms from any equal- or higher-priority persons who decline to serve (intestate; § 1505); Bond only if required by the will or ordered by the Court of Chancery (not required by default; § 1522); Irrevocable power of attorney filed with the Register if the representative is a nonresident (§ 1506).12 Del. C. ch. 15 §§ 1501-1509 (grant of letters, oath); § 1505 (intestate priority & petition); subch. II §§ 1521-1524 (bond)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Delaware: Bond generally not required. Typical premium: 0.5% of estate value.12 Del. C. § 1522 (bond not required by default); § 1523 (amount); § 1524 (demand for bond)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.
Delaware: Attorney fees typically 2.5-3.9% of estate.12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Delaware: Delaware requires publication for 3 consecutive weeks. Typical cost: $120. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 8 months from the date of death to file claims.12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Delaware: Delaware has adopted digital asset access laws (2015). Fiduciaries may access digital assets without specific authorization.Del. Code tit. 12, §§ 5001-5007 (Delaware UFADAA; 79 Del. Laws c. 416)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.
Delaware: Search Delaware Department of Finance, Office of Unclaimed Property 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.
Delaware: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $50,000. State recognizes out-of-state personal representatives.Del. Code tit. 12, §§ 1561-1573, 2306Verified 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.
Delaware: 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 90 days after appointment as personal representativeDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source
Delaware: Inventory due within 90 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. If the personal representative diligently inquires and can find no goods or chattels of the decedent, an affidavit of that fact (certified by the Register of Wills) excuses delivering an inventory. This is a no-assets excuse, not a general waiver.Del. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Delaware: After a claim is rejected, the creditor has 90 days to sue on it. If the estate cannot pay every claim, payment order: Surviving spouse’s allowance; then Funeral expenses; then Child support arrears or retroactive support due at death; then remaining claims in statutory order.12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified 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: 8 months from the date of death12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Oct 18, 2026View source
Delaware: Creditor claim period is 8 months from the date of death. All claims are barred 10 years after death regardless of notice.12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Oct 18, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Delaware: Delaware titles can carry a Transfer-on-death beneficiary designation (certificate of title in transfer-on-death form) (21 Del. C. § 2304). 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 Delaware Division of Motor Vehicles (Department of Transportation).
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)
Delaware: File PIT-RES for January 1 through date of death. Due April 30 following year of death (30 Del. C. § 1168). File PIT-RES (resident) or PIT-NON (nonresident). Per the Division of Revenue PIT-RES instructions ("Deceased Taxpayers," p. 11): "When filing a return for a decedent, write DECD after the decedent's first name on Page 1."30 Del. C. §§ 1163, 1168, 1605(b), 1631, 1636; 12 Del. C. § 2304; 81 Del. Laws, c. 52Verified 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.
Delaware: File FID-TAX for estate/trust income. Required when A resident estate or trust must file if it (1) is required to file a federal income tax return for the taxable year (or would be if the § 1106 additions were included in its federal gross income) AND (2) has not distributed, or set aside for distribution, to nonresident beneficiaries its entire federal taxable income as modified by § 1106 — 30 Del. C. § 1605(b)(1)a. A nonresident estate or trust files if it meets the federal-return test and has income from sources within Delaware — § 1605(b)(1)b. The FID-TAX instructions add a third trigger: any resident or nonresident estate/trust with income from an S corporation or other pass-through entity derived from Delaware sources. (The federal filing trigger for an estate is $600 of gross income — IRC § 6012(a)(3).). Due April 30 (calendar year); thirtieth day of the fourth month after the taxable year ends — 30 Del. C. § 1605(b)(3). Fiduciary income is taxed at the individual rates — 30 Del. C. § 1631: "The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts."30 Del. C. §§ 1163, 1168, 1605(b), 1631, 1636; 12 Del. C. § 2304; 81 Del. Laws, c. 52Verified 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)
Delaware: 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.
Delaware: No tax clearance certificate is required and no Delaware estate-tax return exists.30 Del. C. §§ 1163, 1168, 1605(b), 1631, 1636; 12 Del. C. § 2304; 81 Del. Laws, c. 52Verified 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.
Delaware: 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.12 Del. C. § 2305 (commissions "as provided by rule of the Court of Chancery"; 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
