After a death in Tennessee, the estate either qualifies for the simplified procedure for estates under $50,000T.C.A. § 30-4-101Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsT.C.A. § 30-2-306(b) cl. (1)(A) (4 months from first publication or posting), cl. (1)(B) (60 days from actual notice), cl. (2) and § 30-2-310(a) (12-month bar from death); § 30-2-307(a)(1); § 30-2-321Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Tennessee Department of Health - Office of Vital RecordsTennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $15Tennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source, and standard processing takes 3 days by mail or onlineTennessee Department of Health - Office of 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 Tennessee death certificate guide carries the ordering details.
Tennessee sets an order for who controls the disposition of remains: surviving spouse, then sole surviving child, or majority of surviving children, then surviving parentT.C.A. § 62-5-703Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceT.C.A. § 62-5-703(1)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Tennessee 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, Tennessee allows estates with personal property of $50,000T.C.A. § 30-4-101Verified Sep 8, 2026View source or less to use the Small Estate Probate Act PetitionT.C.A. § 30-4-101Verified Sep 8, 2026View source, which avoids full probate administration. Tennessee's small estate shortcut is a court procedure: the court's own order authorizes collection. There is no affidavit to present to a bank. The waiting period is 45 daysT.C.A. § 30-4-101Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the Chancery CourtTenn. Code Ann. §§ 30-1-101 (letters required), 30-1-102 / 32-2-101 (venue), 30-1-106 (intestate priority), 30-1-111 (oath), 30-1-117 (verified petition contents)Verified Aug 24, 2026View source. Clerk & Master issues Letters Testamentary or Letters of Administration after the court grants the petition. The Tennessee Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Tennessee typically settles in 6 months to 9 months, and an average estate in 9 months to 15 months. The creditor claim period of 4 monthsT.C.A. § 30-2-306(b) cl. (1)(A) (4 months from first publication or posting), cl. (1)(B) (60 days from actual notice), cl. (2) and § 30-2-310(a) (12-month bar from death); § 30-2-307(a)(1); § 30-2-321Verified 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 Tennessee: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Tennessee.
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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 Tennessee, the notice to creditors is published for 2T.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 4 monthsT.C.A. § 30-2-306(b) cl. (1)(A) (4 months from first publication or posting), cl. (1)(B) (60 days from actual notice), cl. (2) and § 30-2-310(a) (12-month bar from death); § 30-2-307(a)(1); § 30-2-321Verified Sep 8, 2026View source from first publication to present claims.
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Renunciation of Executor
In Tennessee, a person named as personal representative may decline to serveTenn. Code Ann. § 30-1-112(a)Verified Sep 23, 2026View source before anyone is appointed.
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Affidavit of Heirship
In Tennessee, heirs put their identity on the land records with an affidavit of heirship recorded with the countyTenn. Code Ann. § 30-2-712Verified Sep 24, 2026View source; once recorded it is prima facie evidence of the facts stated.
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Estate Inventory
In Tennessee, the personal representative files the estate inventory within 60 daysTenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Tennessee, the personal representative is discharged by court orderTenn. Code Ann. § 30-2-307(a)(2); § 30-2-601(b)(2), (c)Verified 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.
Free tools for settling an estate in Tennessee: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Tennessee.
How Many Death Certificates Do I Need?
In Tennessee, certified death certificates come from the Tennessee Department of Health - Office of Vital RecordsTennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $15Tennessee Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In Tennessee, estates with personal property of $50,000T.C.A. § 30-4-101Verified Sep 8, 2026View source or less qualify for the Small Estate Probate Act PetitionT.C.A. § 30-4-101Verified Sep 8, 2026View source,45 daysT.C.A. § 30-4-101Verified Sep 8, 2026View source after death, a court procedure short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Tennessee: Tennessee law names no affidavit or certificate to record when a tenant by the entirety or a joint tenant with right of survivorship dies, and sets no recording step for the survivor. Register practice differs by countyTenn. Code §§ 66-24-101 to 66-24-123, 66-24-201 to 66-24-206, 66-1-107, 66-1-110, 30-2-712, 30-4-102, 31-1-106, 31-3-104, 67-4-409Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Tennessee has no state income tax, so only the federal final Form 1040 is due for the decedentTenn. Const. art. II, § 28 (Amendment 3, 2014) — no tax on payroll or earned personal income; Tenn. Code Ann. § 67-2-102(5) (Hall income tax rate 0% for tax years beginning on or after Jan. 1, 2021) and § 67-2-124(c) ("The income tax levied by this chapter is eliminated for tax years that begin on or after January 1, 2021")Verified Sep 10, 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 Tennessee: the personal representative files the estate inventory within 60 daysTenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source of appointment; creditors have 4 monthsT.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
Tennessee levies no estate or inheritance taxNo Tennessee death tax is payable. The inheritance tax (Tenn. Code Ann. Title 67, ch. 8, pt. 3) remains codified but is switched off: § 67-8-318 (Acts 2012, ch. 1057, § 3) — "This part does not apply in the case of any decedent who died in 2016 or in any subsequent year"; TN DOR — "The inheritance tax is no longer imposed after December 31, 2015. Please DO NOT file for decedents with dates of death in 2016 or after." The separate Tennessee estate tax (Title 67, ch. 8, pt. 2, § 67-8-204) is a federal-credit pickup keyed to the credit "allowable ... by § 2011 of the Internal Revenue Code" (§ 67-8-202(1)); 26 U.S.C. § 2011 was repealed (Pub. L. 113-295 § 221(a)(95)(A)(i)), so that tax computes to $0. The gift tax (pt. 1) likewise does not apply to gifts made on or after Jan. 1, 2012 (§ 67-8-118).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.
Calculate the Tax
What Taxes Apply to My Inheritance?
Tennessee imposes no inheritance or estate taxNo Tennessee death tax is payable. The inheritance tax (Tenn. Code Ann. Title 67, ch. 8, pt. 3) remains codified but is switched off: § 67-8-318 (Acts 2012, ch. 1057, § 3) — "This part does not apply in the case of any decedent who died in 2016 or in any subsequent year"; TN DOR — "The inheritance tax is no longer imposed after December 31, 2015. Please DO NOT file for decedents with dates of death in 2016 or after." The separate Tennessee estate tax (Title 67, ch. 8, pt. 2, § 67-8-204) is a federal-credit pickup keyed to the credit "allowable ... by § 2011 of the Internal Revenue Code" (§ 67-8-202(1)); 26 U.S.C. § 2011 was repealed (Pub. L. 113-295 § 221(a)(95)(A)(i)), so that tax computes to $0. The gift tax (pt. 1) likewise does not apply to gifts made on or after Jan. 1, 2012 (§ 67-8-118).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
Tennessee Executor ChecklistT.C.A. §§ 30-4-101 to 30-4-103 (The Small Estate Probate Act: $50,000 limit in § 30-4-102(9); personal-property-only definition in § 30-4-102(8); 45-day wait and bond rules in § 30-4-103(1), (3); no creditor notice or claims in § 30-4-103(6); all as enacted by 2023 Pub. Ch. 297), 30-1-201(a) (bond required unless the will excuses it, the PR is sole beneficiary, all adult beneficiaries consent, or the PR is a bank excused under § 45-2-1005), 30-2-301 (PR-filed inventory), 30-2-306(a) (two consecutive weekly published notices, or posting) and § 30-2-306(b) (the prescribed notice form, whose clauses (1)(A), (1)(B) and (2) carry the 4-month, 60-day and 12-month claim limbs), 30-2-307(a)(1) (claims barred unless filed within the period prescribed in that notice), 30-2-310(a) (12-month outer bar from death), 30-2-321 (that period runs from the date of first publication or posting), 30-2-317(a)(1) (attorney and PR compensation as a first-priority cost of administration), 30-2-601(a)(1) (accounting waivable by will), 30-2-606 ("a reasonable compensation for services"), 8-21-401(c)(1) ($275 clerk filing fee for probate estates, eff. 1/1/2026 per 2025 Pub. Ch. 486). Read verbatim 2026-09-08 from the official T.C.A. (lexisnexis.com/hottopics/tncode/) and the enacting acts at publications.tnsosfiles.com; see the verification-record comment above this field for controls, the corpus-complete 114th Gen. Assemb. currency sweep, and the correction to the prior § 30-2-307 reading.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.
Tennessee: State law sets the order of who controls disposition of remains. Order: Attorney in fact designated in a durable power of attorney for health care who is acting under § 34-6-204 (§ 62-5-703(1)); then Surviving spouse (§ 62-5-703(2)); then Sole surviving child, or majority of surviving children (§ 62-5-703(3)); 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.
Tennessee: Medical examiner authorization is required before cremation. The death certificate must be filed within 5 days. It must also be filed before the burial or cremation (§ 68-3-502). Typical state costs: direct cremation ~$1,500, direct burial ~$2,800, 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.
Tennessee: Order from Tennessee Department of Health - Office of Vital Records. Fee: $15/copy ($15 additional). Available: online, mail, in-person. Processing: 3 days by mail or online.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Tennessee: Has constitutional homestead protection. Homestead exemption up to $35,000. Surviving spouse has lifetime right to occupy. Minor children also protected.Tenn. Const. art. XI, § 11; Tenn. Code Ann. § 26-2-301Verified 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.
Tennessee: Small estate affidavit available for estates under $50,000.T.C.A. §§ 30-4-101 to 30-4-103 (The Small Estate Probate Act: $50,000 limit in § 30-4-102(9); personal-property-only definition in § 30-4-102(8); 45-day wait and bond rules in § 30-4-103(1), (3); no creditor notice or claims in § 30-4-103(6); all as enacted by 2023 Pub. Ch. 297), 30-1-201(a) (bond required unless the will excuses it, the PR is sole beneficiary, all adult beneficiaries consent, or the PR is a bank excused under § 45-2-1005), 30-2-301 (PR-filed inventory), 30-2-306(a) (two consecutive weekly published notices, or posting) and § 30-2-306(b) (the prescribed notice form, whose clauses (1)(A), (1)(B) and (2) carry the 4-month, 60-day and 12-month claim limbs), 30-2-307(a)(1) (claims barred unless filed within the period prescribed in that notice), 30-2-310(a) (12-month outer bar from death), 30-2-321 (that period runs from the date of first publication or posting), 30-2-317(a)(1) (attorney and PR compensation as a first-priority cost of administration), 30-2-601(a)(1) (accounting waivable by will), 30-2-606 ("a reasonable compensation for services"), 8-21-401(c)(1) ($275 clerk filing fee for probate estates, eff. 1/1/2026 per 2025 Pub. Ch. 486). Read verbatim 2026-09-08 from the official T.C.A. (lexisnexis.com/hottopics/tncode/) and the enacting acts at publications.tnsosfiles.com; see the verification-record comment above this field for controls, the corpus-complete 114th Gen. Assemb. currency sweep, and the correction to the prior § 30-2-307 reading.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.
Tennessee: 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, Tennessee's estate recovery program (Division of TennCare, 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.
Tennessee: 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.
Tennessee: Has constitutional homestead protection. Homestead exemption up to $35,000. Surviving spouse has lifetime right to occupy. Minor children also protected.Tenn. Const. art. XI, § 11; Tenn. Code Ann. § 26-2-301Verified 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 deathTenn. Code Ann. § 30-1-110 (codified exceptions to the ten-year limit); TN AOC Probate Guide, "Time Limitations on Probate" (letters granted more than ten years after death are "void and of no effect")Verified Aug 24, 2026View source
Tennessee: File with the Chancery Court (probate jurisdiction), or — in counties given a special probate court by private act — a dedicated Probate Court (Shelby County) or a Circuit Court probate division (Davidson County: Seventh Circuit Court – Probate Division) or a General Sessions Court with probate jurisdiction. Counties may require additional local forms. Filing fee $275. Typical duration: 6-18 months.Tenn. Code Ann. §§ 30-1-101 (letters required), 30-1-102 / 32-2-101 (venue), 30-1-106 (intestate priority), 30-1-111 (oath), 30-1-117 (verified petition contents)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Tennessee: Letters Testamentary are issued by the Clerk & Master (where chancery exercises probate jurisdiction) or the probate/general-sessions court clerk, after the judge or clerk admits the will / grants the petition; all Letters are recorded by the clerk. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Verified petition for letters with the contents required by Tenn. Code Ann. § 30-1-117 (petitioner, decedent, heirs/devisees, value estimate unless bond waived); Original will and any codicils, attached to the petition as an exhibit and lodged for probate (if testate); Proof of will (self-proving affidavit, or affidavit/testimony of an attesting witness) where the will is not self-proving; Oath of the personal representative for faithful performance (before the judge, clerk, or notary) (Tenn. Code Ann. § 30-1-111); Order admitting the will to probate / granting letters; For solemn-form probate: summons/notice served on all beneficiaries and heirs at law; Bond, unless the clerk is excused from requiring one under Tenn. Code Ann. § 30-1-201(a)(1) (will excuses bond; personal representative is the sole beneficiary and the court approves; all beneficiaries are adults, not under disability, and consent by sworn statement with the court approving; or the personal representative is a bank excused by § 45-2-1005).Tenn. Code Ann. §§ 30-1-101 (letters required), 30-1-102 / 32-2-101 (venue), 30-1-106 (intestate priority), 30-1-111 (oath), 30-1-117 (verified petition contents)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.
Tennessee: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Tenn. Code Ann. § 30-1-201 (amended by 2016 Tenn. Acts, ch. 809, § 6)).T.C.A. § 30-1-201(a) (bond required unless the will excuses it, the PR is the sole beneficiary, the adult beneficiaries consent, or § 45-2-1005 excuses a bank); § 30-1-201(a)(2) (penal sum)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.
Tennessee: Attorney fees typically 1.7-2.7% of estate.T.C.A. § 30-2-317(a)(1) (reasonable compensation to the personal representative's counsel, a first-priority cost of administration); § 30-2-606; no statutory percentageVerified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Tennessee: Tennessee requires publication for 2 consecutive weeks. Typical cost: $150. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 4 months from first publication to file claims. Known creditors must receive direct mailed notice. Proof of publication must be filed with the court.T.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Tennessee: Tennessee has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.Tenn. Code Ann. § 35-8-101 et seq.Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Tennessee: Search Tennessee Department of 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.
Tennessee: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $50,000. State recognizes out-of-state personal representatives.Tenn. Code Ann. §§ 32-5-101, 32-5-102; § 30-4-102(8)-(9)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.
Tennessee: 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 60 days after appointment as personal representativeTenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source
Tennessee: Inventory due within 60 days of appointment. You set the fair-market values yourself; no independent appraiser is required. No inventory is required of a solvent estate when the will excuses it, or when all the residuary beneficiaries/heirs excuse it — unless any residuary beneficiary or heir demands one.Tenn. Code Ann. § 30-2-301Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Tennessee: After a claim is rejected, the creditor has 30 days to sue on it. If the estate cannot pay every claim, payment order: Costs of administration (incl. bond premiums, PR and counsel compensation); then Reasonable funeral expenses; then Federal, state, and local taxes and assessments (incl. TennCare claims); then remaining claims in statutory order.T.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified 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 noticeT.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified Oct 19, 2026View source
Tennessee: Creditor claim period is 4 months from first publication. All claims are barred 1 year after death regardless of notice.T.C.A. §§ 30-2-306, 30-2-307, 30-2-310, 30-2-314, 30-2-317Verified 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)
Tennessee: No state income tax. Only federal Form 1040 required.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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.
Tennessee: No state income tax. Only federal Form 1041 required if estate earns income.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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)
Tennessee: 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.
Tennessee: No Tennessee tax clearance is required to close an estate.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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.
Tennessee: 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.T.C.A. § 30-2-606 (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
