After a death in Kentucky, the estate either qualifies for the simplified procedure for estates under $30,000KRS 391.030Verified Sep 8, 2026View source or goes through probate, where creditors have 6 monthsKRS 396.011Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsKentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $6Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source, and standard processing takes Up to 30 business days for mail ordersKentucky Cabinet for Health and Family 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 Kentucky death certificate guide carries the ordering details.
Kentucky sets an order for who controls the disposition of remains: surviving spouse, then surviving adult children, or a majority of them if more than one, then surviving parent or parentsKRS 367.93117Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceKRS 367.93101–367.93121Verified Oct 17, 2026View source, and a written designation outranks the default order. The Kentucky 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, Kentucky allows estates with personal property of $30,000KRS 391.030Verified Sep 8, 2026View source or less to use the Petition to Dispense with AdministrationKRS 391.030Verified Sep 8, 2026View source, which avoids full probate administration. Kentucky's small estate shortcut is a court procedure: the court's own order authorizes collection. There is no affidavit to present to a bank. There is no statutory waiting period.
Kentucky uses Petition for Probate of Will; and/or Appointment of Executor/Administrator (AOC-805)KRS 395.015 (application for appointment; general financial disclosure statement, as amended by 2026 Ky. Acts ch. 134 eff. 7/15/2026); KRS 395.105 (letters of appointment; when appointment effective); KRS 395.110 (copy of order effectual as letters); KRS 395.120 (oaths/declaration); KRS 394.140-394.145 (probate of will; combined application)Verified Aug 24, 2026View source, filed with the District CourtKRS 395.015 (application for appointment; general financial disclosure statement, as amended by 2026 Ky. Acts ch. 134 eff. 7/15/2026); KRS 395.105 (letters of appointment; when appointment effective); KRS 395.110 (copy of order effectual as letters); KRS 395.120 (oaths/declaration); KRS 394.140-394.145 (probate of will; combined application)Verified Aug 24, 2026View source. Circuit Court Clerk issues Letters of Appointment after the court grants the petition. The Kentucky Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Kentucky typically settles in 6 months to 12 months, and an average estate in 12 months to 18 months. The creditor claim period of 6 monthsKRS 396.011Verified 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 Kentucky: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Kentucky.
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
Petition for Probate and Letters
In Kentucky, the petition asks the District Court to appoint the personal representative, whose authority is proved by Letters of Appointment; every appointment goes through the courtKRS 395.015; KRS 395.016 (District Court appointment on sworn application; no non-judicial registrar track)Verified Sep 8, 2026View source.
Get Started
Free
Renunciation of Executor
In Kentucky, a person named as personal representative may refuse the appointmentKy. Rev. Stat. § 395.050(1)Verified Sep 23, 2026View source before anyone is appointed.
Get Started
Free
Affidavit of Heirship
In Kentucky, heirs put their identity on the land records with an affidavit of heirship recorded with the countyKRS 382.120; KRS 382.990(2); KRS 391.035Verified Sep 24, 2026View source.
Get Started
Free
Estate Inventory
In Kentucky, the personal representative files the estate inventory within 90 daysKRS 395.250Verified Sep 15, 2026View source of appointment.
Get Started
Free
Estate Closing
In Kentucky, the personal representative is discharged by court orderKRS 395.605(5); KRS 395.610(7)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
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 Kentucky: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Kentucky.
How Many Death Certificates Do I Need?
In Kentucky, certified death certificates come from the Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsKentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $6Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In Kentucky, estates with personal property of $30,000KRS 391.030Verified Sep 8, 2026View source or less qualify for the Petition to Dispense with AdministrationKRS 391.030Verified Sep 8, 2026View source, a court procedure short of full probate.
Get the Answer
What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Kentucky: Kentucky law names no affidavit or certificate to record when a joint tenant dies. Where the deed shows the owners intended survivorship, the deceased owner's share belongs to the surviving owners under the terms of that deedKRS chs. 381 (§§ 381.050, 381.120, 381.130) and 382 (§§ 382.110 to 382.337); chs. 140, 213 and 391; KRS 64.012Verified Oct 26, 2026View source.
Check the Rules
Do I Have to File Tax Returns for Someone Who Died?
Kentucky requires a final state income tax return for the decedent alongside the federal Form 1040KRS 141.020(2)(f); KRS 141.081; KY DOR 2026 Withholding Tax FormulaVerified 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 Kentucky: the personal representative files the estate inventory within 90 daysKRS 395.250Verified Sep 15, 2026View source of appointment; creditors have 6 monthsKRS 396.011, 396.015, 396.055, 396.095, 424.340Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 12 months.
See the Steps
How Much Are Estate & Inheritance Taxes?
Kentucky levies an inheritance taxKRS 140.060, 140.070, 140.080, 140.160, 140.210Verified Sep 15, 2026View source, paid by the beneficiary at a rate set by relationship, and no estate tax; 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?
In Kentucky, an inheritance is subject to a state inheritance taxKRS 140.060, 140.070, 140.080, 140.160, 140.210Verified Sep 15, 2026View source at a rate set by the beneficiary's relationship; probate assets arrive when the estate closes, 6 months to 12 months for a simple estate.
Kentucky Executor ChecklistKRS 391.030 (small estate exemption); KRS 395.450 (jurisdiction to dispense); KRS 395.455 (transfer of assets without administration); KRS 395.130 (bond — none required unless court orders, eff. 7-15-2026); KRS 395.150 (executor compensation; personal-estate base); KRS 395.015/395.016 (application and hearing for appointment); KRS 395.600/395.610 (court settlements and accountings); KRS 396.011 (creditor claims, 6 months); KRS 424.340 (clerk publication of fiduciary appointments)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.
Kentucky: State law sets the order of who controls disposition of remains. Order: Designee or alternate designee designated in a Funeral Planning Declaration under KRS 367.93101 to 367.93121, or the person named on the U.S. Department of Defense Record of Emergency Data, DD Form 93, if the decedent died in active military service under KRS 36.440; then Surviving spouse; then Surviving adult children, or a majority of them if more than one (less than half may act with reasonable-efforts notice and written attestation of no known opposition); 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.
Kentucky: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar of the district where the death occurred, or a deputy registrar at the facility, through the provisional certificate of death (KRS 213.076(1)(d), (7)). Before final disposition. A certificate of death or a provisional certificate of death is filed before the body is buried, cremated or otherwise disposed of (KRS 213.076(1)(a), (7)). The funeral director, or the person acting as such, presents the certificate to the physician or coroner for the cause of death within 5 days of the death (KRS 213.076(1)(c)). Typical state costs: direct cremation ~$1,500, direct burial ~$3,000, 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.
Kentucky: Order from Kentucky Cabinet for Health and Family Services - Office of Vital Statistics. Fee: $6/copy ($6 additional). Available: online, phone, mail, in-person. Processing: Up to 30 business days for mail orders.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Kentucky: Homestead exemption up to $5,000. Surviving spouse has lifetime right to occupy. Minor children also protected.KRS 427.060, 427.100Verified 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.
Kentucky: Small estate affidavit available for estates under $30,000.KRS 391.030 (small estate exemption); KRS 395.450 (jurisdiction to dispense); KRS 395.455 (transfer of assets without administration); KRS 395.130 (bond — none required unless court orders, eff. 7-15-2026); KRS 395.150 (executor compensation; personal-estate base); KRS 395.015/395.016 (application and hearing for appointment); KRS 395.600/395.610 (court settlements and accountings); KRS 396.011 (creditor claims, 6 months); KRS 424.340 (clerk publication of fiduciary appointments)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.
Kentucky: 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, Kentucky's estate recovery program (Cabinet for Health and Family Services, Department for Medicaid Services, 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.
Kentucky: 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.
Kentucky: Homestead exemption up to $5,000. Surviving spouse has lifetime right to occupy. Minor children also protected.KRS 427.060, 427.100Verified 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 10 years of the deathKRS 395.010 (original administration void if granted more than ten years after death; no bar on probate of the will alone)Verified Aug 24, 2026View source
Kentucky: Statewide form: AOC-805 (Petition for Probate of Will; and/or Appointment of Executor/Administrator). File with the District Court (Probate Division). E-filing is available, and is mandatory for attorneys. Filing fee $90. Typical duration: 6-24 months.KRS 395.015 (application for appointment; general financial disclosure statement, as amended by 2026 Ky. Acts ch. 134 eff. 7/15/2026); KRS 395.105 (letters of appointment; when appointment effective); KRS 395.110 (copy of order effectual as letters); KRS 395.120 (oaths/declaration); KRS 394.140-394.145 (probate of will; combined application)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Kentucky: Letters of Appointment are issued by the District Court judge signs the order probating/appointing; the Circuit Court Clerk then issues the Certificate of Qualification (AOC-807) and certified copies of the order, which serve as the letters of appointment. The state's title for the role is Personal Representative (executor if testate; administrator if intestate). The Letters document is official form AOC-807 (Certificate of Qualification). Typically filed with the petition: Certified copy of the death certificate — commonly requested by the Circuit Court Clerk at intake, but NOT required by KRS 395.015, KRS 394.145 or the AOC-805 form itself; confirm with the county Circuit Court Clerk; Original will and any codicils, presented to the District Court for probate and recorded by the county clerk (KRS 394.140; KRS 394.300); Written application/petition under oath listing the surviving spouse and heirs-at-law (AOC-805), filed in duplicate (KRS 395.015); Separate written general financial disclosure statement of the decedent’s property, on AOC-808 "Financial Disclosure" (Doc. Code DF, Rev. 7-26), filed under seal with the application and confidential (KRS 395.015(3), as amended by 2026 Ky. Acts ch. 134, effective July 15, 2026); Proof of the will by a subscribing witness, unless self-proved or holographic (KRS 394.225-394.235, 394.040); Fiduciary Bond (AOC-825, Rev. 7-26) only when the court orders surety under KRS 395.130(2) — no bond is required by default (KRS 395.130(1), as amended by 2026 Ky. Acts ch. 134, effective July 15, 2026); Oath of the fiduciary, or the written declaration the amended statute permits in lieu of an oath, on AOC-809 "Declaration of Oath of Fiduciary" (Doc. Code DOF, Rev. 7-26) (KRS 395.120; KRS 62.030).KRS 395.015 (application for appointment; general financial disclosure statement, as amended by 2026 Ky. Acts ch. 134 eff. 7/15/2026); KRS 395.105 (letters of appointment; when appointment effective); KRS 395.110 (copy of order effectual as letters); KRS 395.120 (oaths/declaration); KRS 394.140-394.145 (probate of will; combined application)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.
Kentucky: Bond generally not required. Typical premium: 0.5% of estate value.KRS 395.130 (eff. July 15, 2026: no bond unless the court orders one)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.
Kentucky: Attorney fees typically 1.5-2.4% of estate.Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Kentucky: Kentucky requires publication for 1 consecutive week. Typical cost: $100. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 6 months from the opening of probate to file claims.KRS 396.011, 396.015, 396.055, 396.095, 424.340Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Kentucky: Kentucky 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.KRS 395A.040, 395A.070 (Kentucky RUFADAA; 2020 Ky. Acts ch. 63)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.
Kentucky: Search Kentucky State Treasurer, 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.
Kentucky: Property owned in other states may require ancillary probate in those states. State recognizes out-of-state personal representatives.KRS 395.260Verified 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.
Kentucky: 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 representativeKRS 395.250Verified Sep 15, 2026View source
Kentucky: 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.KRS 395.250Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Kentucky: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Funeral expenses; then Debts and taxes with preference under federal law and other laws of this state; then remaining claims in statutory order.KRS 396.011, 396.015, 396.055, 396.095, 424.340Verified 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 the opening of probateKRS 396.011, 396.015, 396.055, 396.095, 424.340Verified Oct 18, 2026View source
Kentucky: Creditor claim period is 6 months from the opening of probate.KRS 396.011, 396.015, 396.055, 396.095, 424.340Verified Oct 18, 2026View source
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)
Kentucky: File Form 740 for January 1 through date of death. Due April 15 following year of death. File Form 740 for a full-year Kentucky resident; Form 740-NP for a part-year resident or nonresident (KY DOR Individual Income Tax page). Flat 3.5% rate for 2026 (KRS 141.020(2)(f)). Due date: KRS 141.160(1).KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified 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.
Kentucky: File Form 741 for estate/trust income. Required when Estate gross income of $1,200 or more for the taxable year (a trust: $100 or more) — KRS 141.190(1)(b),(c). Due April 15 (calendar year). 3.5% flat rate on undistributed fiduciary income for 2026 (KRS 141.020(2)(f)). Kentucky Schedule K-1 (Form 741) is issued to each beneficiary; an estate return must also identify each beneficiary's inheritance-tax class.KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified 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; Kentucky Form 92A200 due 24 months after date of death for deaths on or after July 1, 2026 (5% discount if paid within 14 months); 18 months for deaths before that date (5% discount if paid within 9 months)KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified Sep 10, 2026
Kentucky: Also has INHERITANCE TAX on beneficiary distributions. File Form 92A200, due 24 months after date of death for deaths on or after July 1, 2026 (5% discount if paid within 14 months); 18 months for deaths before that date (5% discount if paid within 9 months).KRS 140.060, 140.070, 140.080, 140.160, 140.210Verified 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.
Kentucky: Tax clearance IS REQUIRED before final distribution. The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled. Form: Form 92A300 (Affidavit of Exemption, for estates passing entirely to exempt beneficiaries).KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified 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.
Kentucky: 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.KRS 395.150(1) (not more than 5% of the personal estate plus 5% of income; real property excluded); KRS 395.150(2) (additional compensation for extraordinary services)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
