After a death in Louisiana, the estate either qualifies for the simplified procedure for estates under $200,000La. C.C.P. art. 3421Verified Sep 8, 2026View source or goes through probate, where creditors have 3 monthsLa. C.C.P. art. 3302Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Louisiana Department of Health - Vital Records RegistryLouisiana Department of Health - Vital Records RegistryVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $7Louisiana Department of Health - Vital Records RegistryVerified Oct 15, 2026View source, and standard processing takes 8-10 weeks for mail ordersLouisiana Department of Health - Vital Records RegistryVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Louisiana death certificate guide carries the ordering details.
Louisiana sets an order for who controls the disposition of remains: surviving spouse, then majority of surviving adult children, then majority of surviving adult grandchildrenLa. R.S. 8:655Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceLa. R.S. 8:655; La. R.S. 37:876Verified Oct 17, 2026View source, and a written designation outranks the default order. The Louisiana 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, Louisiana allows estates valued at $200,000La. C.C.P. art. 3421Verified Sep 8, 2026View source or less to use the Small Succession AffidavitLa. C.C.P. art. 3421Verified Sep 8, 2026View source, which avoids full probate administration. The Small Succession Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. There is no statutory waiting period.
The opening petition is prepared to statute and filed with the District CourtLa. Code Civ. Proc. arts. 2811, 3001-3198 (succession opening, appointment, letters); arts. 3396-3396.20 (independent administration)Verified Aug 24, 2026View source. Clerk of Court issues Letters Testamentary or Letters of Administration after the court grants the petition. The Louisiana Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Louisiana typically settles in 3 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 3 monthsLa. C.C.P. art. 3302Verified 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 Louisiana: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Louisiana.
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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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Renunciation of Executor
In Louisiana, a person named as testamentary executor may decline to serveLa. Code Civ. Proc. art. 3083Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In Louisiana, the Small Succession AffidavitLa. C.C.P. art. 3421Verified Sep 8, 2026View source covers estates valued at $200,000La. C.C.P. art. 3421Verified Sep 8, 2026View source or less, presented directly to the bank or other holder, not filed with a court.
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Estate Inventory
Louisiana sets no fixed statutory deadlineLa. C.C.P. arts. 3131-3137Verified Sep 15, 2026View source for the detailed descriptive list of succession property; the personal representative prepares it in the course of the administration.
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Estate Closing
In Louisiana, the personal representative is discharged by court orderLa. C.C.P. arts. 3391, 3392, 3396.19Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Free tools for settling an estate in Louisiana: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Louisiana.
How Many Death Certificates Do I Need?
In Louisiana, certified death certificates come from the Louisiana Department of Health - Vital Records RegistryLouisiana Department of Health - Vital Records RegistryVerified Oct 15, 2026View source; the first copy costs $7Louisiana Department of Health - Vital Records RegistryVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In Louisiana, estates valued at $200,000La. C.C.P. art. 3421Verified Sep 8, 2026View source or less skip probate with the Small Succession AffidavitLa. C.C.P. art. 3421Verified Sep 8, 2026View source.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Louisiana: Louisiana has no joint tenancy and names no affidavit for a surviving spouse or co-owner to record. The decedent's share passes by succession, reflected of record by a judgment of possession or, for a small succession, a small succession affidavitLa. Civ. Code arts. 535-629, 797-818, 870-902, 934-966, 1415-1429, 2336-2369, 3338-3368; La. C.C.P. arts. 2811, 3001-3062, 3421-3443; La. R.S. 9:1421-1426, 9:2720-2762Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Louisiana requires a final state income tax return for the decedent alongside the federal Form 1040La. R.S. 47:32(A); La. R.S. 47:294; Acts 2024, 3rd Ex. Sess., No. 11 (HB 10)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 Louisiana: creditors have 3 monthsLa. C.C.P. arts. 3241-3249, 3301-3308; La. C.C. art. 3276Verified Oct 18, 2026View source to present claims; a simple estate closes in 3 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
Louisiana levies no estate or inheritance taxNo state death tax due. Inheritance tax repealed (La. R.S. 47:2401, "Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010"). Estate transfer tax (La. R.S. 47:2431–2437) remains codified but is pegged to the IRC § 2011 state death tax credit, so no estate transfer tax is due for deaths after December 31, 2004Verified 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?
Louisiana imposes no inheritance or estate taxNo state death tax due. Inheritance tax repealed (La. R.S. 47:2401, "Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010"). Estate transfer tax (La. R.S. 47:2431–2437) remains codified but is pegged to the IRC § 2011 state death tax credit, so no estate transfer tax is due for deaths after December 31, 2004Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 3 months to 6 months for a simple estate.
Louisiana Executor ChecklistLa. C.C.P. arts. 3001, 2891, 3151, 3153, 3159, 3302, 3303, 3304, 3351, 3351.1, 3396, 3396.1, 3396.2, 3396.15, 3421 (small estate succession affidavit ceiling), 3422, 3431, 3432, 3432.1, 3434 (operative text re-fetched verbatim from legis.la.gov 2026-07-14). Art. 3421 (re-fetched 2026-09-08, and the enrolled Act 293 PDF rendered): limb (1) domiciliary $200,000 gross ceiling — raised from $125,000 by Acts 2026, No. 293 (HB 215), eff. 8/1/2026; limb (2) ancillary $125,000, NOT amended; limb (3) from Acts 2024 No. 90 — death at least twenty years before the affidavit, any value. Art. 3431(A): affidavit path open to a Louisiana-domiciled INTESTATE decedent (immovables allowed), to a Louisiana-domiciled TESTATE decedent with no Louisiana immovable property on unanimous waiver of probate, and to a NON-DOMICILIARY who died intestate or whose testament was probated by another state's court order (that limb reaches Louisiana immovables); Art. 3434(C)(1) recording in the parish conveyance records is what transfers the immovable. Arts. 3441-3443: Title V Chapter 3 judicial small succession (ordinary succession rules, halved costs, single-publication sale notice). Art. 3351: 2.5% of the inventory absent a testamentary provision or agreement, court may increase; Art. 3422 halves court costs in a small succession and caps the representative there at 5% of gross assets. Art. 3302(A): three-month wait before paying estate debts (a wait, not a nonclaim bar — Louisiana has no notice to creditors). Arts. 3303/3304: single-parish tableau-of-distribution publication with a 7-day opposition window; Art. 3396.15 takes an independent administration out of it. Art. 3151: security = inventory value plus one-fourth; Art. 3153: testator-named executor exempt. Arts. 3001/3159/2891/3396.1/3396.2: every appointment and put-in-possession step is a court act — no registrar/informal appointment track. Art. 2891 amended by Acts 2025, No. 30 — no-proof rule tied to Art. 2887(A) compliance; substance unchanged. Re-verified 2026-09-08 against legis.la.gov (Civil Code, C.C.P. and R.S. Title 13 all current through the 2026 Regular Session per the site law-updates panel of 2026-09-04); art. 3151 requires an intestate administrator to furnish 125% security (the statutory any-track default recorded in bondRequired), while art. 3153 and art. 3396.14 exempt the testator-named executor and the independent administrator — the modal cases, which is why no premium is charged by default. Not statute-derived: duration.*, bondTypicalPercentage, publicationTypicalCost, attorneyFeeTypicalMin/Max.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.
Louisiana: State law sets the order of who controls disposition of remains. Order: Person designated by decedent in a notarial testament or written and notarized declaration; then Surviving spouse (if no pending petition for divorce filed by either spouse); then Majority of surviving 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.
Louisiana: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar of vital records (R.S. 40:52). The death certificate must be filed within 5 days. The certificate is due within five days after the death, and in any case before burial, cremation, removal or other disposition (R.S. 40:47(A)). Typical state costs: direct cremation ~$1,500, direct burial ~$3,000, traditional funeral ~$7,600.
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.
Louisiana: Order from Louisiana Department of Health - Vital Records Registry. Fee: $7/copy ($7 additional). Available: online, phone, mail, in-person, in-person. Processing: 8-10 weeks 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.
Louisiana: Homestead exemption up to $35,000. Surviving spouse has lifetime right to occupy. Minor children also protected.La. R.S. 20:1; La. Const. Art. XII § 9 (exemption from seizure and sale); La. Const. Art. VII § 20 (separate ad valorem tax exemption)Verified Oct 11, 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.
Louisiana: Small estate affidavit available for estates under $200,000. Independent administration reduces court oversight.La. C.C.P. arts. 3001, 2891, 3151, 3153, 3159, 3302, 3303, 3304, 3351, 3351.1, 3396, 3396.1, 3396.2, 3396.15, 3421 (small estate succession affidavit ceiling), 3422, 3431, 3432, 3432.1, 3434 (operative text re-fetched verbatim from legis.la.gov 2026-07-14). Art. 3421 (re-fetched 2026-09-08, and the enrolled Act 293 PDF rendered): limb (1) domiciliary $200,000 gross ceiling — raised from $125,000 by Acts 2026, No. 293 (HB 215), eff. 8/1/2026; limb (2) ancillary $125,000, NOT amended; limb (3) from Acts 2024 No. 90 — death at least twenty years before the affidavit, any value. Art. 3431(A): affidavit path open to a Louisiana-domiciled INTESTATE decedent (immovables allowed), to a Louisiana-domiciled TESTATE decedent with no Louisiana immovable property on unanimous waiver of probate, and to a NON-DOMICILIARY who died intestate or whose testament was probated by another state's court order (that limb reaches Louisiana immovables); Art. 3434(C)(1) recording in the parish conveyance records is what transfers the immovable. Arts. 3441-3443: Title V Chapter 3 judicial small succession (ordinary succession rules, halved costs, single-publication sale notice). Art. 3351: 2.5% of the inventory absent a testamentary provision or agreement, court may increase; Art. 3422 halves court costs in a small succession and caps the representative there at 5% of gross assets. Art. 3302(A): three-month wait before paying estate debts (a wait, not a nonclaim bar — Louisiana has no notice to creditors). Arts. 3303/3304: single-parish tableau-of-distribution publication with a 7-day opposition window; Art. 3396.15 takes an independent administration out of it. Art. 3151: security = inventory value plus one-fourth; Art. 3153: testator-named executor exempt. Arts. 3001/3159/2891/3396.1/3396.2: every appointment and put-in-possession step is a court act — no registrar/informal appointment track. Art. 2891 amended by Acts 2025, No. 30 — no-proof rule tied to Art. 2887(A) compliance; substance unchanged. Re-verified 2026-09-08 against legis.la.gov (Civil Code, C.C.P. and R.S. Title 13 all current through the 2026 Regular Session per the site law-updates panel of 2026-09-04); art. 3151 requires an intestate administrator to furnish 125% security (the statutory any-track default recorded in bondRequired), while art. 3153 and art. 3396.14 exempt the testator-named executor and the independent administrator — the modal cases, which is why no premium is charged by default. Not statute-derived: duration.*, bondTypicalPercentage, publicationTypicalCost, attorneyFeeTypicalMin/Max.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.
Louisiana: 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, Louisiana's estate recovery program (Louisiana Department of Health, Recovery and Premium Assistance Unit) 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.
Louisiana: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, annuities (La. C.C. art. 1608(5); La. R.S. 9:2449.1; La. R.S. 22:911.1; La. R.S. 9:2449). 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.
Louisiana: Homestead exemption up to $35,000. Acreage limits: 5 acres urban, 200 acres rural. Surviving spouse has lifetime right to occupy. Minor children also protected.La. R.S. 20:1; La. Const. Art. XII § 9 (exemption from seizure and sale); La. Const. Art. VII § 20 (separate ad valorem tax exemption)Verified Oct 11, 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.
Louisiana: File with the District Court (succession proceedings) of the parish of the decedent’s domicile. E-filing is not open to self-represented filers. Counties may require additional local forms. Filing fees vary by estate value. Independent administration reduces court supervision. Typical duration: 3-18 months.La. Code Civ. Proc. arts. 2811, 3001-3198 (succession opening, appointment, letters); arts. 3396-3396.20 (independent administration)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Louisiana: Letters Testamentary are issued by the Clerk of Court, after the district judge signs the order confirming the executor or appointing the administrator and the representative qualifies (oath, and security if required). The state's title for the role is Succession representative (executor if testate, administrator if intestate; independent administrator/executor under independent administration). Typically filed with the petition: Proof of the decedent’s death and of the heirs’ relationship — EITHER an official certificate issued by the proper public officer (a certified death certificate) OR an affidavit executed by two persons having knowledge of the facts, filed in the record of the succession proceeding (CCP arts. 2821-2822). The affidavit route — the customary "Affidavit of Death, Domicile and Heirship" — is what Louisiana practice actually files; no article requires a death certificate.; Original testament (will), if any, for probate (CCP art. 2851: "any person who considers that he has an interest in opening the succession may petition a court of competent jurisdiction for the probate and execution of the testament"); Petition (drafted to the CCP) to open the succession and for probate/confirmation of the executor (CCP arts. 2851, 3081-3082) or for appointment of an administrator (CCP arts. 3091-3098); Sworn descriptive list of assets and liabilities, or inventory (CCP art. 3136; the court orders one upon the filing of an application for appointment — CCP art. 3094); Oath of office of the succession representative (CCP art. 3158); Security/bond unless dispensed with (administrator: CCP art. 3151; testator-named executor exempt unless the testament requires it or security is compelled under arts. 3154-3155).La. Code Civ. Proc. arts. 2811, 3001-3198 (succession opening, appointment, letters); arts. 3396-3396.20 (independent administration)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.
Louisiana: Bond required unless waived in will. Typical premium: 0.5% of estate value.La. C.C.P. arts. 3151 (administrator security, 1.25x inventory), 3153 (testator-named executor), 3154-3155 (forced heirs, spouse or creditor may compel), 3396.14 (independent administrator)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.
Louisiana: Attorney fees typically 1.9-3% of estate.La. C.C.P. arts. 3301, 3303 (attorney fees are an administration expense — La. Civ. Code art. 1415 — payable only on court authorization); art. 3351.1 (dual-role limit)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Louisiana: Louisiana does not require newspaper publication. Creditors have 3 months from the date of death to file claims. Proof of publication must be filed with the court.La. C.C.P. arts. 3241-3249, 3301-3308; La. C.C. art. 3276Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Louisiana: Louisiana has adopted digital asset access laws (2014). Fiduciaries may access digital assets without specific authorization.La. C.C.P. art. 3191(C)-(H) (Acts 2014, No. 758; amended Acts 2023, No. 38). Louisiana has not enacted RUFADAA.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.
Louisiana: Search Louisiana Department of the Treasury, 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.
Louisiana: Louisiana 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.La. C.C. arts. 2334, 2338, 2347; La. C.C. art. 890 (usufruct)Verified 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.
Louisiana: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, annuities (La. C.C. art. 1608(5); La. R.S. 9:2449.1; La. R.S. 22:911.1; La. R.S. 9:2449). 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.
Louisiana: The estate inventory has no fixed statutory deadline. You set the fair-market values yourself; no independent appraiser is required. In place of a formal notarial inventory, the succession representative may file a sworn detailed descriptive list of all succession property (stating each item’s fair-market value at date of death), without needing court authority. This is the standard Louisiana practice.La. C.C.P. arts. 3131-3137Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Louisiana: Creditors file claims on a statutory claim form. If the estate cannot pay every claim, payment order: Vendor's privileges, other special privileges and mortgages on immovables, from the price of the property they burden (only seal, inventory and other costs needed to sell it come first); then $1,000 for a surviving spouse or minor children left in necessitous circumstances; then Charges against the succession: funeral charges, law charges, lawyer fees for settling the succession, and claims arising after death; then remaining claims in statutory order.La. C.C.P. arts. 3241-3249, 3301-3308; La. C.C. art. 3276Verified 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: 3 months from the date of deathLa. C.C.P. arts. 3241-3249, 3301-3308; La. C.C. art. 3276Verified Oct 18, 2026View source
Louisiana: Creditor claim period is 3 months from the date of death.La. C.C.P. arts. 3241-3249, 3301-3308; La. C.C. art. 3276Verified 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)
Louisiana: File IT-540 for January 1 through date of death. Due May 15 following the year of death (Louisiana uses May 15, not April 15) — La. R.S. 47:103. Louisiana's individual deadline is May 15, not April 15: returns "shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year" (La. R.S. 47:103).La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (individual flat 3%); La. R.S. 47:300.1 (estate/trust flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)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.
Louisiana: File IT-541 for estate/trust income. Required when Any ONE of the following (La. R.S. 47:162): (1) net income of the estate or trust for the taxable year is $2,500 or more; (2) gross income for the taxable year is $6,000 or more, regardless of the amount of net income; or (3) any beneficiary of the estate or trust is a nonresident of Louisiana. Applies to every resident estate/trust and every nonresident estate/trust deriving income from Louisiana sources.. Due May 15 for a calendar-year return. Electronic filing of Form IT-541 is mandatory if the return is filed with one or more Schedules K-1 attached (LAC 61:III.1509) — not merely above some count threshold.La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (individual flat 3%); La. R.S. 47:300.1 (estate/trust flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)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)
Louisiana: 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.
Louisiana: No tax clearance or state death tax receipt is required before distributing an estate. The inheritance tax was repealed (Acts 2008, No. 822) and, effective January 1, 2012, LDR issues no inheritance tax receipts regardless of the date of death.La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (individual flat 3%); La. R.S. 47:300.1 (estate/trust flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)Verified 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.
Louisiana: Executor compensation is set by statute at 2.5% of the estate. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.La. C.C.P. art. 3351 (2.5% of inventory default; court may increase if inadequate)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
