After a death in North Dakota, the estate either qualifies for the simplified procedure for estates under $100,000N.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source or goes through probate, where creditors have 3 monthsN.D.C.C. § 30.1-19-03(1)(a)Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the North Dakota Department of Health and Human Services - Vital RecordsNorth Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $15North Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source and each additional copy ordered with it $10North Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source; standard processing takes 3-5 business days after receipt, plus return mail timeNorth Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The North Dakota death certificate guide carries the ordering details.
North Dakota sets an order for who controls the disposition of remains: surviving spouse, then majority of the adult children of the decedent, then surviving parent or parentsN.D. Cent. Code § 23-06-03(1)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceN.D. Cent. Code § 23-06-31Verified Oct 17, 2026View source, and a written designation outranks the default order. The North Dakota 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, North Dakota allows estates valued at $100,000N.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source or less to use the Small Estate AffidavitN.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 30 daysN.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the District CourtN.D.C.C. ch. 30.1-14 (informal probate & appointment), ch. 30.1-15 (formal testacy & appointment); 30.1-12-03 & 30.1-17-01 (necessity of appointment, qualification, issuance of letters)Verified Aug 24, 2026View source. Clerk of District Court / the court issues Letters Testamentary or Letters of Administration after the court grants the petition. The North Dakota Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in North Dakota typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 3 monthsN.D.C.C. § 30.1-19-03(1)(a)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.
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Free forms for settling an estate in North Dakota: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Petition for Probate and Letters
In North Dakota, the petition asks the District Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is availableN.D.C.C. § 30.1-14-01Verified Sep 8, 2026View source.
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Notice to Creditors
In North Dakota, creditors have 3 monthsN.D.C.C. § 30.1-19-03(1)(a)Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In North Dakota, a person named as personal representative may renounce the right to serveN.D.C.C. § 30.1-13-03(3)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In North Dakota, the Small Estate AffidavitN.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source covers estates valued at $100,000N.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source or less, 30 daysN.D.C.C. § 30.1-23-01Verified 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 North Dakota, the personal representative files the estate inventory within 180 daysN.D.C.C. §§ 30.1-18-06, 30.1-18-07, 30.1-18-08Verified Sep 15, 2026View source of appointment.
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Estate Closing
In North Dakota, the personal representative is discharged automatically once the statutory period runsN.D.C.C. §§ 30.1-21-03(2), 30.1-21-05Verified Sep 15, 2026View source, and a final accounting is required.
Free tools for settling an estate in North Dakota: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In North Dakota, certified death certificates come from the North Dakota Department of Health and Human Services - Vital RecordsNorth Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $15North Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source, additional copies $10North Dakota Department of Health and Human Services - Vital RecordsVerified Oct 15, 2026View source each.
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Do I Need Probate?
In North Dakota, estates valued at $100,000N.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitN.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source,30 daysN.D.C.C. § 30.1-23-01Verified Sep 8, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in North Dakota, what the survivor records is the “Certified copy of death certificateN.D.C.C. § 47-19-06Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
North Dakota requires a final state income tax return for the decedent alongside the federal Form 1040N.D. Cent. Code § 57-38-30.3(1)(a); 2026 Forms ND-1 and ND-EZ Tax Rate Schedules (Form ND-1ES, SFN 28709)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 North Dakota: the personal representative files the estate inventory within 180 daysN.D.C.C. §§ 30.1-18-06, 30.1-18-07, 30.1-18-08Verified Sep 15, 2026View source of appointment; creditors have 3 monthsN.D.C.C. §§ 30.1-19-01, 30.1-19-03, 30.1-19-05, 30.1-19-06Verified Oct 19, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
North Dakota levies no estate or inheritance taxNo state estate or inheritance tax payable. The estate tax (N.D.C.C. ch. 57-37.1) remains codified but is a pick-up tax: § 57-37.1-04(1) sets it equal to the federal credit for state death taxes, which has been $0 since EGTRRA, so no estate tax is paid on deaths after 1/1/2005. Inheritance tax repealed 1927 (N.D. Office of State Tax Commissioner)Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
North Dakota imposes no inheritance or estate taxNo state estate or inheritance tax payable. The estate tax (N.D.C.C. ch. 57-37.1) remains codified but is a pick-up tax: § 57-37.1-04(1) sets it equal to the federal credit for state death taxes, which has been $0 since EGTRRA, so no estate tax is paid on deaths after 1/1/2005. Inheritance tax repealed 1927 (N.D. Office of State Tax Commissioner)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
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.
North Dakota: State law sets the order of who controls disposition of remains. Order: Person designated in a written statement per § 23-06-31; then Surviving spouse (if married; not arrested for, pled guilty/nolo contendere to, or found guilty of intentionally and feloniously killing decedent; and not admitted to or charged with intentionally and feloniously killing decedent); then Majority of the adult children of the decedent; 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.
North Dakota: A burial or disposition permit is required, issued by a subregistrar at a funeral home or the state registrar of vital records (N.D. Cent. Code § 23-02.1-21). The death certificate must be filed within 3 days. The funeral director files the facts of death within three days after taking custody of the body, and the physician or coroner files the medical certification within ten days after the death (N.D. Cent. Code § 23-02.1-19). Typical state costs: direct cremation ~$1,650, 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.
North Dakota: Order from North Dakota Department of Health and Human Services - Vital Records. Fee: $15/copy ($10 additional). Available: online, mail, in-person. Processing: 3-5 business days after receipt, plus return mail time.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
North Dakota: Homestead exemption up to $150,000. Surviving spouse has lifetime right to occupy. Minor children also protected.N.D.C.C. §§ 47-18-01, 30-16-02Verified 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.
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.
North Dakota: 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, North Dakota's estate recovery program (North Dakota Department of Health and Human Services, Estate Recovery 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.
North Dakota: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (N.D.C.C. § 30.1-10-04). 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.
North Dakota: Homestead exemption up to $150,000. Surviving spouse has lifetime right to occupy. Minor children also protected. North Dakota 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.N.D.C.C. §§ 47-18-01, 30-16-02Verified 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 3 years of the deathN.D.C.C. 30.1-12-08 (3-108) (Probate, testacy, and appointment proceedings - Ultimate time limit)Verified Aug 24, 2026View source
North Dakota: Statewide form: Form 2 (Application for Informal Probate of Will and Appointment of a Personal Representative). File with the District Court (each judicial district). Filing fee $160. Informal probate available. Independent administration reduces court supervision. Typical duration: 6-24 months.N.D.C.C. ch. 30.1-14 (informal probate & appointment), ch. 30.1-15 (formal testacy & appointment); 30.1-12-03 & 30.1-17-01 (necessity of appointment, qualification, 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.
North Dakota: Letters Testamentary are issued by the Clerk of District Court / the court — informal letters issue within 10 working days of a complete application (N.D.C.C. 30.1-14-07); no separate 'registrar' (North Dakota amended that UPC term out). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). The Letters document is official form Form 4 (Letters Testamentary) / Form 19 (Letters of Administration) (Letters Testamentary (Form 4) / Letters of Administration (Form 19)). Typically filed with the petition: Certified copy of the death certificate (guidebook lists it under documents you "may also need to file", not the always-required set); Original will (and any codicils), when testate (N.D.C.C. ch. 30.1-14); Proposed Statement of Informal Probate of Will and Appointment of a Personal Representative (Form 3, testate) / Statement of Informal Appointment of a Personal Representative – Intestacy (Form 18, intestate) — the applicant fills these in and files them unsigned; the judge signs; Proposed Letters Testamentary (Form 4, testate) / Letters of Administration (Form 19, intestate), filed WITH the application for the judge to sign; Waiver of Right of Appointment (Form 9) from any person with higher or equal priority of appointment; Notice and Information to Heirs & Devisees (Form 5), mailed within 30 days of appointment; $160 filing fee (or Filing Fee Waiver Request); Bond only if demanded by an interested person, required by the will, or ordered by the court (N.D.C.C. 30.1-17-03).N.D.C.C. ch. 30.1-14 (informal probate & appointment), ch. 30.1-15 (formal testacy & appointment); 30.1-12-03 & 30.1-17-01 (necessity of appointment, qualification, 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.
North Dakota: Bond generally not required. Typical premium: 0.5% of estate value.N.D.C.C. § 30.1-17-03Verified 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.
North Dakota: Attorney fees typically 1.8-2.9% of estate.N.D.C.C. § 30.1-18-21 (court reviews the reasonableness of attorney compensation; no statutory percentage schedule); § 30.1-18-20 (estate pays reasonable attorney's fees)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
North Dakota: Publication is optional in North Dakota, but publishing for 3 consecutive weeks is what starts the claim period. The executor places the notice with the newspaper directly. Creditors have 3 months from first publication to file claims. Known creditors must receive direct mailed notice. Proof of publication must be filed with the court.N.D.C.C. §§ 30.1-19-01, 30.1-19-03, 30.1-19-05, 30.1-19-06Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
North Dakota: North Dakota has adopted digital asset access laws (2017). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.N.D.C.C. ch. 47-36 (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.
North Dakota: Search North Dakota Department of Trust Lands, Unclaimed Property Division 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.
North Dakota: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (N.D.C.C. § 30.1-10-04). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 180 days after appointment as personal representativeN.D.C.C. §§ 30.1-18-06, 30.1-18-07, 30.1-18-08Verified Sep 15, 2026View source
North Dakota: Inventory due within 180 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.N.D.C.C. §§ 30.1-18-06, 30.1-18-07, 30.1-18-08Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
North Dakota: 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 Reasonable funeral expenses; then Debts and taxes with preference under federal law; then remaining claims in statutory order.N.D.C.C. §§ 30.1-19-01, 30.1-19-03, 30.1-19-05, 30.1-19-06Verified Oct 19, 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 first publication of the creditor noticeN.D.C.C. §§ 30.1-19-01, 30.1-19-03, 30.1-19-05, 30.1-19-06Verified Oct 19, 2026View source
North Dakota: Creditor claim period is 3 months from first publication.N.D.C.C. §§ 30.1-19-01, 30.1-19-03, 30.1-19-05, 30.1-19-06Verified Oct 19, 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)
North Dakota: File Form ND-1 (North Dakota Individual Income Tax Return) for January 1 through date of death. Due April 15 following year of death. A final North Dakota return is required whenever a final federal income tax return is required for the decedent for the year of death; the state return is completed from the figures on that final federal return and is signed the same way the federal return is.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1; tax.nd.gov/fiduciary-taxVerified 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.
North Dakota: File Form 38 (North Dakota Fiduciary Income Tax Return) for estate/trust income. Required when Required if the fiduciary is required to file federal Form 1041; a nonresident estate/trust must also have received income from North Dakota sources during the year. No separate North Dakota dollar threshold (tax.nd.gov/fiduciary-tax).. Due April 15 (calendar year); a federal Form 1041 extension automatically extends the Form 38 due date. Estates and trusts pay at the same three rates as individuals (0% / 1.95% / 2.5%) but on a far more compressed bracket schedule of their own — N.D. Cent. Code § 57-38-30.3(1)(e), CPI-adjusted annually under § 57-38-30.3(1)(g) — so for the 2026 tax year retained estate income reaches the top 2.5% rate above $11,900, against $250,400 for a single individual.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1; tax.nd.gov/fiduciary-taxVerified 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)
North Dakota: 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.
North Dakota: North Dakota does not require a state tax clearance certificate before an estate is distributed, and no North Dakota estate tax is payable for deaths on or after January 1, 2005 (the pick-up tax under N.D.C.C. ch. 57-37.1 equals the federal credit for state death taxes, which is $0).N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1; tax.nd.gov/fiduciary-taxVerified 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.
North Dakota: 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.N.D.C.C. § 30.1-18-19 (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
