After a death in South Dakota, the estate either qualifies for the simplified procedure for estates under $100,000SDCL § 29A-3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsSDCL § 29A-3-801Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the South Dakota Department of Health - Vital RecordsSouth Dakota Department of Health - Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $15South Dakota Department of Health - 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 South Dakota death certificate guide carries the ordering details.
South Dakota sets an order for who controls the disposition of remains: surviving spouse, then surviving child or the majority of the surviving children, then surviving parent or parentsSDCL 34-26-75Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceSDCL 34-26-77Verified Oct 17, 2026View source, and a written designation outranks the default order. The South 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, South Dakota allows estates valued at $100,000SDCL § 29A-3-1201Verified Sep 8, 2026View source or less to use the Small Estate AffidavitSDCL § 29A-3-1201Verified 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 daysSDCL § 29A-3-1201Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the Circuit CourtSDCL ch. 29A-3 (UPC Article III); §§ 29A-3-301 to 29A-3-311 (informal application & appointment); §§ 29A-3-401, 29A-3-402, 29A-3-414 (formal testacy/appointment)Verified Aug 24, 2026View source. Clerk of court issues Letters Testamentary or Letters of Administration after the court grants the petition. The South Dakota Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in South Dakota typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 4 monthsSDCL § 29A-3-801Verified 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 South Dakota: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
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Affidavit of Death
In South Dakota, a surviving joint owner records the “Affidavit terminating joint tenancySDCL 7-9-7(1)Verified Oct 26, 2026View source”; a transfer on death deed beneficiary records the “Affidavit of confirmationSDCL 29A-6-427Verified Oct 26, 2026View source”.
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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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Notice to Creditors
In South Dakota, creditors have 4 monthsSDCL § 29A-3-801Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In South Dakota, a person named as personal representative may renounce the right to serveSDCL § 29A-3-203(c)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In South Dakota, the Small Estate AffidavitSDCL § 29A-3-1201Verified Sep 8, 2026View source covers estates valued at $100,000SDCL § 29A-3-1201Verified Sep 8, 2026View source or less, 30 daysSDCL § 29A-3-1201Verified 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 South Dakota, the personal representative files the estate inventory within 180 daysSDCL 29A-3-706Verified Sep 15, 2026View source of appointment.
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Estate Closing
In South Dakota, the personal representative is discharged automatically once the statutory period runsSDCL §§ 29A-3-1003(b), 29A-3-1005Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Free tools for settling an estate in South Dakota: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In South Dakota, certified death certificates come from the South Dakota Department of Health - Vital RecordsSouth Dakota Department of Health - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $15South Dakota Department of Health - Vital RecordsVerified Oct 15, 2026View source.
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Do I Need Probate?
In South Dakota, estates valued at $100,000SDCL § 29A-3-1201Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitSDCL § 29A-3-1201Verified Sep 8, 2026View source,30 daysSDCL § 29A-3-1201Verified 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 South Dakota, what the survivor records is the “Affidavit terminating joint tenancySDCL 7-9-7(1)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
South Dakota has no state income tax, so only the federal final Form 1040 is due for the decedentNo enabling statute (SDCL Title 10 contains no individual income tax chapter); S.D. Const. Art. XI, §§ 2, 13, 14; SD DOR, dor.sd.gov/individuals/taxes/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 South Dakota: the personal representative files the estate inventory within 180 daysSDCL 29A-3-706Verified Sep 15, 2026View source of appointment; creditors have 4 monthsSDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified 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?
South Dakota levies no estate or inheritance taxNo state estate or inheritance tax. Inheritance tax constitutionally prohibited (S.D. Const. Art. XI, § 15, initiated measure approved Nov. 7, 2000, eff. July 1, 2001: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."). Both the inheritance tax (SDCL ch. 10-40, ch. 10-41) and the estate tax (SDCL ch. 10-40A) were repealed outright by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal, leaving no dormant levy. SD DOR: "South Dakota does not have an inheritance tax... There is also no estate tax."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?
South Dakota imposes no inheritance or estate taxNo state estate or inheritance tax. Inheritance tax constitutionally prohibited (S.D. Const. Art. XI, § 15, initiated measure approved Nov. 7, 2000, eff. July 1, 2001: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax."). Both the inheritance tax (SDCL ch. 10-40, ch. 10-41) and the estate tax (SDCL ch. 10-40A) were repealed outright by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal, leaving no dormant levy. SD DOR: "South Dakota does not have an inheritance tax... There is also no estate tax."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.
South Dakota: State law sets the order of who controls disposition of remains. Order: Person designated by the decedent in a notarized affidavit (SDCL 34-26-77); then Person designated on federal Form DD 93 by a service member who dies under active-duty orders; then Surviving spouse; 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.
South Dakota: Cremation has a 24-hour waiting period. A burial or disposition permit is required, issued by the Department of Health electronically, or on paper the local registrar of the district where the death occurred or the body was found (SDCL 34-25-24). The death certificate must be filed within 5 days. The funeral director or person acting as one files the fact of death record, and the certifying physician, physician assistant or nurse practitioner files the medical certificate, each within five days of the death (SDCL 34-25-25, 34-25-18).
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.
South Dakota: Order from South Dakota Department of Health - Vital Records. Fee: $15/copy ($15 additional). Available: online, phone, mail, in-person.
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.
South 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, South Dakota's estate recovery program (South Dakota Department of Social Services, Office of Recoveries and Fraud Investigations) 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.
South Dakota: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (SDCL § 29A-2-804; § 29A-1-201). 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.
South Dakota: Acreage limits: 1 acres urban, 160 acres rural. Surviving spouse has lifetime right to occupy. Minor children also protected. South 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.SDCL 43-31Verified 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 deathSDCL 29A-3-108 (Probate, testacy, and appointment proceedings--Ultimate time limit)Verified Aug 24, 2026View source
South Dakota: File with the Circuit Court. E-filing is available, and is mandatory for attorneys. Filing fee $122. Informal probate available. Independent administration reduces court supervision. Typical duration: 6-18 months.SDCL ch. 29A-3 (UPC Article III); §§ 29A-3-301 to 29A-3-311 (informal application & appointment); §§ 29A-3-401, 29A-3-402, 29A-3-414 (formal testacy/appointment)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
South Dakota: Letters Testamentary are issued by the Clerk of court (informal appointment by the clerk under SDCL 29A-3-307); a circuit judge in formal proceedings (SDCL 29A-3-414). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Verified application (informal) or petition (formal) stating the contents required by SDCL 29A-3-301 / 29A-3-402 (decedent, applicant interest, heirs/devisees, venue, will status); Original will and any codicils, if testate — the custodian must "deliver it with reasonable promptness to an appropriate court or to a person able to secure its probate" (SDCL 29A-2-516), and the application must state that the original is in the court's possession or accompanies it (SDCL 29A-3-301(a)(2)(i)); Certified copy of the death certificate (standard filing requirement); Acceptance of office — SDCL 29A-3-601: "Prior to receiving letters, a personal representative shall qualify by filing with the appointing court an acceptance of office and any required bond" — plus any renunciations or nominations by persons with equal or higher priority (SDCL 29A-3-203(c); formal proceedings are REQUIRED under 29A-3-203(e)(1) when a person with higher priority "has not renounced or waived the right by appropriate writing filed with the court"); Bond only if required (not required by default; SDCL 29A-3-603, -604).SDCL ch. 29A-3 (UPC Article III); §§ 29A-3-301 to 29A-3-311 (informal application & appointment); §§ 29A-3-401, 29A-3-402, 29A-3-414 (formal testacy/appointment)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.
South Dakota: Bond generally not required. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (SDCL 29A-3-603 (bond not required unless the court concludes a bond is in the best interests of the estate; amended SL 2025, ch 90, § 3); 29A-3-604 (amount, if required)).SDCL § 29A-3-603Verified 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.
South Dakota: Attorney fees typically 1.8-2.8% of estate.SDCL § 29A-3-719(a) (reasonable compensation; no statutory percentage for attorneys)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
South Dakota: Publication is optional in South Dakota, but publishing for 3 consecutive weeks is what starts the claim period. The executor places the notice with the newspaper directly. Creditors have 4 months from first publication to file claims. Known creditors must receive direct mailed notice.SDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
South Dakota: South 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.SDCL Chapter 55-19Verified 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.
South Dakota: Search South Dakota State Treasurer, 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.
South Dakota: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (SDCL § 29A-2-804; § 29A-1-201). 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 representativeSDCL 29A-3-706Verified Sep 15, 2026View source
South 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.SDCL 29A-3-706Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
South Dakota: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Administration costs and expenses; then Reasonable funeral expenses; then Federal priority debts and taxes; then remaining claims in statutory order.SDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified 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: 4 months from first publication of the creditor noticeSDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified Oct 19, 2026View source
South Dakota: Creditor claim period is 4 months from first publication. All claims are barred 3 years after death regardless of notice.SDCL §§ 29A-3-801, 29A-3-803, 29A-3-805Verified Oct 19, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
South Dakota: South Dakota titles can carry a Transfer on death beneficiary designation (SDCL 32-3-80 to 32-3-84). 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 South Dakota Department of Revenue, Division of Motor Vehicles (applications filed at the county treasurer's office).
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)
South Dakota: No state income tax. Only federal Form 1040 required.S.D. Const. Art. XI, § 15 (initiated measure approved Nov. 7, 2000; eff. July 1, 2001) (inheritance tax prohibited); 2014 SL ch. 59 (HB 1057) (repealed SDCL ch. 10-40, 10-40A, 10-41); no income tax enabling statute in SDCL Title 10Verified 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.
South Dakota: No state income tax. Only federal Form 1041 required if estate earns income.S.D. Const. Art. XI, § 15 (initiated measure approved Nov. 7, 2000; eff. July 1, 2001) (inheritance tax prohibited); 2014 SL ch. 59 (HB 1057) (repealed SDCL ch. 10-40, 10-40A, 10-41); no income tax enabling statute in SDCL Title 10Verified 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)
South 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.
South Dakota: No state tax clearance required.S.D. Const. Art. XI, § 15 (initiated measure approved Nov. 7, 2000; eff. July 1, 2001) (inheritance tax prohibited); 2014 SL ch. 59 (HB 1057) (repealed SDCL ch. 10-40, 10-40A, 10-41); no income tax enabling statute in SDCL Title 10Verified 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.
South Dakota: Executor compensation is set by statute. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.SDCL § 29A-3-719(c) (5% on first $1K, 4% on $1K-$5K, 2.5% on amounts over $5K for personal property; real property court-determined as just and reasonable)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
