What Do I Do When Someone Dies in District of Columbia?
After a death in District of Columbia, the estate either qualifies for the simplified procedure for estates under $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or goes through probate, where creditors have 6 monthsD.C. Code § 20-903Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the DC Health - Vital Records DivisionDC Health - Vital Records DivisionVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $18DC Health - Vital Records DivisionVerified Oct 15, 2026View source, and standard processing takes 2-4 weeks for remote orders, plus shipping; walk-up requests are often filled the same dayDC Health - Vital Records DivisionVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The District of Columbia death certificate guide carries the ordering details.
District of Columbia sets a statutory order for who controls the disposition of remains: the competent surviving spouse, or domestic partner, then the sole surviving competent adult child of the decedent, or if there is more than one, the majority of the surviving competent adult children, then the surviving competent parent or parents of the decedentD.C. Code § 3-413(a)Verified Sep 10, 2026View source. The state allows you to name your own agent in a signed, written documentD.C. Code § 3-413(b)Verified Sep 10, 2026View source, and a written designation outranks the default order. The District of Columbia 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, District of Columbia allows estates with personal property of $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or less to use the Transfer by AffidavitD.C. Code § 20-351Verified Sep 8, 2026View source, which avoids full probate administration. The Transfer by Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 60 daysD.C. Code § 20-351Verified Sep 8, 2026View source after death. Estates up to $80,000D.C. Code § 20-351Verified Sep 8, 2026View source may qualify for Small Estate AdministrationD.C. Code § 20-351Verified Sep 8, 2026View source.
The opening petition is prepared to statute and filed with the Superior Court of the District of Columbia, Probate DivisionD.C. Code §§ 20-301 to 20-312 (opening the estate; petition for probate), § 20-303 (priority & exclusions), § 20-304 (petition contents), §§ 20-501 to 20-504 (appointment, bond & issuance of Letters)Verified Aug 24, 2026View source. Register of Wills issues Letters of Administration after the court grants the petition. The District of Columbia executor appointment guide carries the documents, the bond and the self-filing rules.
A simple estate in District of Columbia typically settles in 6 months to 12 months, and an average estate in 12 months to 18 months. The creditor claim period of 6 monthsD.C. Code § 20-903Verified 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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Forms for Settling an Estate in District of Columbia
Free forms for settling an estate in District of Columbia: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
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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 District of Columbia, the petition asks the Superior Court of the District of Columbia, Probate Division to appoint the personal representative, whose authority is proved by Letters of Administration; every appointment goes through the courtD.C. Code § 20-312(a)-(b) (permanent text: the Court appoints the PR and admits the will; Register of Wills is the Clerk of the Probate Division, not an appointing officer)Verified Sep 8, 2026View source.
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Notice to Creditors
In District of Columbia, the notice to creditors is published for 2D.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source weeks in a local newspaper, and creditors have 6 monthsD.C. Code § 20-903Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In District of Columbia, a person named as personal representative may renounce the right to serveD.C. Code § 20-303(b)(1), (c-1)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In District of Columbia, the Transfer by AffidavitD.C. Code § 20-351Verified Sep 8, 2026View source covers estates with personal property of $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or less, 60 daysD.C. Code § 20-351Verified 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 District of Columbia, the personal representative files the estate inventory within 90 daysD.C. Code §§ 20-711 to 20-713.01Verified Sep 15, 2026View source of appointment.
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Estate Closing
In District of Columbia, the personal representative is discharged automatically once the statutory period runsD.C. Code § 20-1301; § 20-735(b)Verified Sep 15, 2026View source, and a final accounting is required.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Tools for Settling an Estate in District of Columbia
Free tools for settling an estate in District of Columbia: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In District of Columbia, certified death certificates come from the DC Health - Vital Records DivisionDC Health - Vital Records DivisionVerified Oct 15, 2026View source; the first copy costs $18DC Health - Vital Records DivisionVerified Oct 15, 2026View source.
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Do I Need Probate?
In District of Columbia, estates with personal property of $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or less skip probate with the Transfer by AffidavitD.C. Code § 20-351Verified Sep 8, 2026View source,60 daysD.C. Code § 20-351Verified Sep 8, 2026View source after death.
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Do I Have to File Tax Returns for Someone Who Died?
District of Columbia requires a final state income tax return for the decedent alongside the federal Form 1040D.C. Code § 47-1806.03Verified 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 District of Columbia: the personal representative files the estate inventory within 90 daysD.C. Code §§ 20-711 to 20-713.01Verified Sep 15, 2026View source of appointment; creditors have 6 monthsD.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source to present claims; a simple estate closes in 6 months to 12 months.
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How Much Are Estate & Inheritance Taxes?
District of Columbia levies an estate taxD.C. Code § 47-3702Verified Sep 15, 2026View source above $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source (top rate 16%D.C. Code § 47-3702Verified Sep 15, 2026View source) and no inheritance tax; 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?
In District of Columbia, beneficiaries owe no inheritance tax and the estate pays any estate taxD.C. Code § 47-3702Verified Sep 15, 2026View source above $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 12 months for a simple estate.
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How Does Step-Up in Basis Work?
Inherited assets in District of Columbia take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesD.C. Official Code § 47-1806.03(a)(11) (graduated rates, TY2022+)Verified Sep 15, 2026View source.
District of Columbia Executor ChecklistD.C. Code § 20-751 (PR fees), § 20-753 (attorney fees) (verified from code.dccouncil.gov); § 20-351 (small estate administration $80K, summaryLimit); §§ 20-352 to 20-356 (small estate petition, court appointment of PR); Super. Ct. Prob. R. 204 (small estate petition); §§ 20-360 to 20-362 (transfer by affidavit $40K, 60-day wait, affidavitLimit); § 20-402 (independent administration default); § 20-502 (bond); § 20-704 (publication 2 successive weeks); § 20-903 (6-month creditor claims); D.C. Law 25-302 (Strengthening Probate Administration Amendment Act of 2024); D.C. Act 26-337 / D.C. Act 26-388 / D.C. Law 26-164 (2026 emergency + temporary probate acts, no threshold changes); Super. Ct. Prob. R. 108 (court costs, the rule that replaced SCR-PD Rule 425 on 8/22/2022); Super. Ct. Prob. R. 206(c) (two-paper publication)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.
District of Columbia: State law sets the order of who controls disposition of remains. Order: Decedent’s own written directions, or the individual the decedent designated to make disposition decisions (§ 3-413(b)); then The competent surviving spouse, or domestic partner (§ 3-413(a)(1)); then The sole surviving competent adult child of the decedent, or if there is more than one, the majority of the surviving competent adult children (§ 3-413(a)(2)); 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.
District of Columbia: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by Registrar, DC Department of Health (Vital Records Division), per § 7-231.17. The funeral director must obtain the Registrar permit before final disposition. For cremation or resomation, additional authorization from the Office of the Chief Medical Examiner is also required.. The death certificate must be filed within 5 days. Typical state costs: direct cremation ~$2,000, direct burial ~$4,500, traditional funeral ~$10,500.
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.
District of Columbia: Order from DC Health - Vital Records Division. Fee: $18/copy ($18 additional). Available: online, phone, mail, in-person. Processing: 2-4 weeks for remote orders, plus shipping; walk-up requests are often filled the same day.
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.
District of Columbia: 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, District of Columbia's estate recovery program (DC Department of Health Care Finance (DHCF)) 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.
District of Columbia: 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.
District of Columbia: District of Columbia 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.D.C. Code 19-604.01 to 19-604.19Verified Aug 24, 2026
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.
District of Columbia: Statewide form: Petition for Probate (For decedents dying on or after July 1, 1995 to the present). File with the Superior Court of the District of Columbia, Probate Division (Office of the Register of Wills), 515 5th Street NW, Room 314, Washington, DC 20001. Filing fees vary by estate value. Independent administration reduces court supervision. Typical duration: 7-24 months.D.C. Code §§ 20-301 to 20-312 (opening the estate; petition for probate), § 20-303 (priority & exclusions), § 20-304 (petition contents), §§ 20-501 to 20-504 (appointment, bond & issuance of Letters)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
District of Columbia: Letters of Administration are issued by the Register of Wills (Probate Division), after the appointment of the personal representative by the Court or, in abbreviated probate, by the Register of Wills. The state's title for the role is Personal Representative. Typically filed with the petition: Original will and any codicils, with the Certificate of Filing Will (D.C. Code § 20-304(c): "exhibit the original of the will with the petition"; DC Courts ADM case-initiation checklist, "Will (if any) and Certificate of Filing Will"); Abbreviated Probate Order (abbreviated track) or Standard Probate Order (standard/formal track) — the proposed order lodged with the petition; Statement of acceptance of the duties of the office and written consent to D.C. personal jurisdiction (D.C. Code § 20-501; "Acceptance and Consent of Each Personal Representative" form); Bond, or waivers of bond, or some combination, unless excused (D.C. Code § 20-502); Personal Identification Information (Form 26); Notice of Appointment, Notice to Creditors and Notice to Unknown Heirs — lodged at case initiation. Statutory minimum (D.C. Code § 20-704(a)): "Within 20 days after appointment, the personal representative shall ... publish a notice of the appointment in a legal periodical or newspaper of general circulation in the District ... once a week for 2 successive weeks." In practice the Probate Division itself transmits the notice: "The Probate Division will send the document called Notice of Appointment, Notice to Creditors and Notice to Unknown Heirs to the two newspapers chosen by the personal representative for publication. The notice must be published once a week for three consecutive weeks concurrently in both of the publications."; List of interested persons — names and addresses of all interested persons and of any will witnesses (D.C. Code § 20-304(a)(6); stated in the petition); Irrevocable power of attorney designating the Register of Wills for service, if the petitioner is a nonresident (D.C. Code § 20-303(b)(7)); Standard/formal probate only: Notice of Standard Probate, plus the Verified Statement Regarding Service of Petition for Standard Probate and the Acknowledgement of Receipt of Service of Notice Regarding Petition for Standard Probate (prior notice is what distinguishes formal from abbreviated probate — D.C. Code §§ 20-311, 20-323; § 20-323(a) requires notice to all known interested persons plus publication "once a week for 2 successive weeks").D.C. Code §§ 20-301 to 20-312 (opening the estate; petition for probate), § 20-303 (priority & exclusions), § 20-304 (petition contents), §§ 20-501 to 20-504 (appointment, bond & issuance of Letters)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
District of Columbia: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (D.C. Code § 20-502).D.C. Code § 20-502Verified 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.
District of Columbia: Attorney fees typically 2-3.1% of estate.D.C. Code § 20-753 (reasonableness review of attorney compensation; 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.
Direct notice to known creditors due 20 days after appointment as personal representativeD.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source
District of Columbia: District of Columbia requires publication for 2 consecutive weeks. Typical cost: $200. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 6 months from first publication to file claims. Known creditors must receive direct mailed notice within 20 days of appointment. Proof of publication must be filed with the court.D.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
District of Columbia: District of Columbia has adopted digital asset access laws (2020). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.D.C. Code § 21-2501 et seq.Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
District of Columbia: Search DC Office of the Chief Financial Officer, Office of Finance and Treasury, Unclaimed Property Unit for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
District of Columbia: 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 representativeD.C. Code §§ 20-711 to 20-713.01Verified Sep 15, 2026View source
District of Columbia: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing. The filing of the inventory with the Court can be waived — by a written waiver signed by all heirs/legatees, or by the will itself — in which case the inventory is still prepared and delivered to interested persons but not filed with the Court.D.C. Code §§ 20-711 to 20-713.01Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
District of Columbia: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Court costs, publication costs, bond premiums; then Funeral expenses (up to $5,000); then Fiduciary and attorney fees (up to $1,000); then remaining claims in statutory order.D.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 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 noticeD.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source
District of Columbia: Creditor claim period is 6 months from first publication.D.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Sep 15, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
District of Columbia: District of Columbia titles can carry a Beneficiary designation to certificate of title (18 DCMR § 402.2(b)). Check the title for a TOD or beneficiary designation — a designated vehicle passes directly to the named beneficiary outside probate. Titles are processed by the District of Columbia Department of Motor Vehicles (DC 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)
District of Columbia: File D-40 for January 1 through date of death. Due April 15 following year of death (6-month extension via FR-127). Mark the "deceased" oval on the D-40. Do not prorate the decedent's income, exemptions, or deductions to the date of death unless a D-41 is filed for the rest of the year.D.C. Code §§ 47-1805.02, 47-3702, 47-3705, 47-3710, 47-3716Verified 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.
District of Columbia: File D-41 for estate/trust income. Required when Gross income of $1+ (estates) or $100+ (trusts) — D.C. Code § 47-1805.02(2). Due April 15 (calendar year); 6-month extension via FR-127F. Estimated payments via D-41ES for quarterly fiduciary tax. D-41P payment voucher for balance due.D.C. Code §§ 47-1805.02, 47-3702, 47-3705, 47-3710, 47-3716Verified 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 required; District of Columbia D-76 due 10 months after date of death (D.C. Code § 47-3705)D.C. Code §§ 47-1805.02, 47-3702, 47-3705, 47-3710, 47-3716Verified Sep 10, 2026
District of Columbia: Has STATE ESTATE TAX with $4,988,400 exemption. File D-76, due 10 months after date of death (D.C. Code § 47-3705).D.C. Code § 47-3702Verified 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.
District of Columbia: Tax clearance IS REQUIRED before final distribution. Where the personal representative is required to file a federal estate tax return, the probate court cannot approve the final account unless it finds the DC estate tax (with interest) has been paid in full or that no tax is due (D.C. Code § 47-3716).D.C. Code §§ 47-1805.02, 47-3702, 47-3705, 47-3710, 47-3716Verified 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.
District of Columbia: 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.D.C. Code § 20-751 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
