After a death in Texas, the estate either qualifies for the simplified procedure for estates under $75,000Tex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsTex. Est. Code § 355.060; § 403.055 (independent administration); § 355.001Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Texas Department of State Health Services - Vital Statistics SectionTexas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $20Texas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source and each additional copy ordered with it $3Texas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source; standard processing takes 20-25 business days via Texas.gov; 25-30 business days by mailTexas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Texas death certificate guide carries the ordering details.
Texas sets an order for who controls the disposition of remains: surviving spouse of the decedent, then any one of the surviving adult children of the decedent, then either one of the surviving parents of the decedentTex. Health & Safety Code § 711.002(a)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceTex. Health & Safety Code § 711.002(a)(1), (b), (c), (g)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Texas 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, Texas allows estates valued at $75,000Tex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source or less to use the Small Estate AffidavitTex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source, which avoids full probate administration. In Texas the affidavit is filed with the court, and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 30 daysTex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the probate courtTex. Est. Code ch. 256 (probate of wills / application; § 256.052 contents; § 256.003 four-year limit to admit a will), ch. 301 (application for letters testamentary or of administration; § 301.052 contents; § 301.002 four-year deadline to apply for letters), ch. 305 (qualification & bond), ch. 306 (granting & issuance of letters); ch. 401-404 (independent administration)Verified Aug 24, 2026View source. County clerk issues Letters Testamentary or Letters of Administration after the court grants the petition. The Texas Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Texas typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 4 monthsTex. Est. Code § 355.060; § 403.055 (independent administration); § 355.001Verified 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 Texas: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Texas.
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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 Texas, the notice to creditors is published for 1Tex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified Oct 19, 2026View source week in a local newspaper, and creditors have 4 monthsTex. Est. Code § 355.060; § 403.055 (independent administration); § 355.001Verified Sep 8, 2026View source from receipt of the mailed notice to present claims.
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Renunciation of Executor
In Texas, a person named as executor may decline to serveTex. Estates Code §§ 301.051, 306.001Verified Sep 23, 2026View source before anyone is appointed.
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Affidavit of Heirship
In Texas, heirs put their identity on the land records with an affidavit of heirship recorded with the countyTex. Estates Code ch. 203 (Nonjudicial Evidence of Heirship)Verified Sep 24, 2026View source; once recorded it is prima facie evidence of the facts stated.
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Estate Inventory
In Texas, the personal representative files the estate inventory within 90 daysTex. Estates Code §§ 309.001, 309.051, 309.056, 309.101Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Texas, the personal representative is discharged automatically once the statutory period runsTex. Est. Code §§ 405.007, 405.003, 362.012, 362.013Verified Sep 15, 2026View source, and no final accounting is required.
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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 Texas: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Texas.
How Many Death Certificates Do I Need?
In Texas, certified death certificates come from the Texas Department of State Health Services - Vital Statistics SectionTexas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source; the first copy costs $20Texas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source, additional copies $3Texas Department of State Health Services - Vital Statistics SectionVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Texas, estates valued at $75,000Tex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source or less use the Small Estate AffidavitTex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source,30 daysTex. Est. Code § 205.001/205.006Verified Sep 8, 2026View source after death, a court filing short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Texas: Texas law names no affidavit to record when a joint owner dies. A written survivorship agreement passes the interest to the survivor, and a community property survivorship agreement takes effect without a court orderTex. Est. Code chs. 101, 111 (subch. A), 112; Tex. Prop. Code chs. 11, 12, 13; Tex. Loc. Gov't Code chs. 191 to 195; Texas Title Examination Standards chs. XIII, XIV, XIXVerified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Texas has no state income tax, so only the federal final Form 1040 is due for the decedentTex. Const. Art. VIII, § 24-a (added by Proposition 4, Nov. 5, 2019; former § 24 repealed)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 Texas: the personal representative files the estate inventory within 90 daysTex. Estates Code §§ 309.001, 309.051, 309.056, 309.101Verified Sep 15, 2026View source of appointment; creditors have 4 monthsTex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified 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?
Texas levies no estate or inheritance taxNo state estate or inheritance tax; Tex. Const. Art. VIII, § 26 (added Nov. 4, 2025 — HJR 2, 89th Leg., R.S., approved as Prop. 8) constitutionally prohibits any state estate, inheritance, or death tax. Former inheritance tax (Tex. Tax Code Ch. 211) repealed by SB 752 (84th Leg., R.S. 2015), effective Sept. 1, 2015; pick-up tax inoperative since EGTRRA 2001.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?
Texas imposes no inheritance or estate taxNo state estate or inheritance tax; Tex. Const. Art. VIII, § 26 (added Nov. 4, 2025 — HJR 2, 89th Leg., R.S., approved as Prop. 8) constitutionally prohibits any state estate, inheritance, or death tax. Former inheritance tax (Tex. Tax Code Ch. 211) repealed by SB 752 (84th Leg., R.S. 2015), effective Sept. 1, 2015; pick-up tax inoperative since EGTRRA 2001.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Texas Executor ChecklistTex. Est. Code §§ 205.001/205.006 (small estate), 256.003 (4-year will filing deadline), 257.001 (muniment of title), 305.101 (bond), 308.051 (publication), 352.002 (executor commission; cash-flow base with § 352.002(b) exclusions and 5% gross-FMV cap), 352.051 (attorney fees), 355.001 (general claim presentment), 355.060 (121-day claim bar), 305.151-305.153 (bond amount), 401.001-401.003 and 403.051/403.055 (independent administration); Tex. Loc. Gov’t Code § 135.102 (consolidated probate filing fee, S.B. 41 2021); re-verified 2026-09-08 against tcss.legis.texas.govVerified 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.
Texas: State law sets the order of who controls disposition of remains. Order: Person designated in a written instrument signed by the decedent; then Surviving spouse of the decedent; then Any one of the surviving 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.
Texas: Cremation has a 48-hour waiting period. A burial or disposition permit is required, issued by the local registrar where the death certificate is or will be filed, or the state registrar through the electronic death registration system (25 Tex. Admin. Code § 181.2(b)). The death certificate must be filed within 10 days.
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.
Texas: Order from Texas Department of State Health Services - Vital Statistics Section. Fee: $20/copy ($3 additional). Available: online, mail, in-person. Processing: 20-25 business days via Texas.gov; 25-30 business days by mail.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Texas: Has constitutional homestead protection. Surviving spouse has lifetime right to occupy. Minor children also protected.Tex. Const. Art. XVI, §§ 50-52; Tex. Prop. Code § 41.002Verified 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.
Texas: Small estate affidavit available for estates under $75,000. Independent administration reduces court oversight.Tex. Est. Code §§ 205.001/205.006 (small estate), 256.003 (4-year will filing deadline), 257.001 (muniment of title), 305.101 (bond), 308.051 (publication), 352.002 (executor commission; cash-flow base with § 352.002(b) exclusions and 5% gross-FMV cap), 352.051 (attorney fees), 355.001 (general claim presentment), 355.060 (121-day claim bar), 305.151-305.153 (bond amount), 401.001-401.003 and 403.051/403.055 (independent administration); Tex. Loc. Gov’t Code § 135.102 (consolidated probate filing fee, S.B. 41 2021); re-verified 2026-09-08 against tcss.legis.texas.govVerified 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.
Texas: 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, Texas's estate recovery program (Texas Health and Human Services Commission, Medicaid Estate Recovery Program (MERP)) 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.
Texas: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Tex. Fam. Code § 9.301; Tex. Fam. Code § 9.302; Tex. Est. Code § 123.052; Tex. Est. Code § 123.151; Tex. Est. Code § 114.057). 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.
Texas: Has constitutional homestead protection. Acreage limits: 10 acres urban, 200 acres rural. Surviving spouse has lifetime right to occupy. Minor children also protected. Texas 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.Tex. Const. Art. XVI, §§ 50-52; Tex. Prop. Code § 41.002Verified 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 4 years of the deathTex. Est. Code § 301.002 (four-year deadline to apply for letters testamentary or of administration) and § 256.003 (four-year bar on admitting a will to probate; letters barred on late-admitted wills)Verified Aug 24, 2026View source
Texas: File with the Statutory probate court where one exists; otherwise the county court at law exercising probate jurisdiction or the constitutional county court (Tex. Est. Code ch. 32). E-filing is available, and is mandatory for attorneys. Counties may require additional local forms. Filing fee $360. Independent administration reduces court supervision. Typical duration: 6-24 months.Tex. Est. Code ch. 256 (probate of wills / application; § 256.052 contents; § 256.003 four-year limit to admit a will), ch. 301 (application for letters testamentary or of administration; § 301.052 contents; § 301.002 four-year deadline to apply for letters), ch. 305 (qualification & bond), ch. 306 (granting & issuance of letters); ch. 401-404 (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.
Texas: Letters Testamentary are issued by the County clerk, after the court signs the order admitting the will / granting letters and the representative qualifies (oath or declaration, and any bond). The state's title for the role is Personal Representative — executor (testate) or administrator (intestate); most often serving as INDEPENDENT executor/administrator under Tex. Est. Code ch. 401-404. Typically filed with the petition: Application to admit the will to probate and/or for letters testamentary or of administration (Tex. Est. Code ch. 256 / ch. 301; contents per § 301.052) — drafted by counsel, no statewide form; Original will and any codicils, filed with the application (Tex. Est. Code ch. 256); Certified copy of the death certificate / proof of death; Citation issued by the county clerk and served — by posting where the will is produced in court — before the court may act on the application, and proof of that service (Tex. Est. Code §§ 258.001, 258.003; §§ 256.151(4), 301.151(4)); Proposed order admitting the will / granting letters for the court to sign (Tex. Est. Code ch. 306); Representative's oath or declaration under penalty of perjury, and bond unless waived (Tex. Est. Code ch. 305); Inventory, appraisement, and list of claims filed within 90 days after the representative qualifies — or, for an independent executor with no unpaid debts other than secured debts, taxes, and administration expenses, an affidavit in lieu of it (Tex. Est. Code §§ 309.051, 309.056).Tex. Est. Code ch. 256 (probate of wills / application; § 256.052 contents; § 256.003 four-year limit to admit a will), ch. 301 (application for letters testamentary or of administration; § 301.052 contents; § 301.002 four-year deadline to apply for letters), ch. 305 (qualification & bond), ch. 306 (granting & issuance of letters); ch. 401-404 (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.
Texas: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Tex. Est. Code § 305.101 (bond generally required; excepted when the will directs no bond and the executor is found qualified, and for corporate fiduciaries) and § 401.005(a-1) (court may waive bond where the will is silent and all distributees agree)).Tex. Est. Code § 305.101Verified 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.
Texas: Attorney fees typically 2.2-3.5% of estate.Tex. Est. Code § 352.051 (reasonable and necessarily incurred fees; no statutory percentage)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Texas: Texas requires publication for 1 consecutive week. Typical cost: $150. The executor places the notice with the newspaper directly. Creditors have 4 months from the creditor's receipt of the notice you mail them to file claims. Direct notice is optional, but it is the only thing that cuts a creditor off: a creditor you notify is barred 121 days later, and one you do not notify keeps their claim alive. Proof of publication must be filed with the court.Tex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Texas: Texas 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.Tex. Estates Code §§ 2001.051, 2001.101 (Ch. 2001, S.B. 1193, 2017)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.
Texas: Search Texas Comptroller of Public Accounts, Unclaimed Property 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.
Texas: Texas 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.Tex. Fam. Code §§ 3.002, 3.102; Tex. Estates Code § 112.051Verified 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.
Texas: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Tex. Fam. Code § 9.301; Tex. Fam. Code § 9.302; Tex. Est. Code § 123.052; Tex. Est. Code § 123.151; Tex. Est. Code § 114.057). 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 90 days after appointment as personal representativeTex. Estates Code §§ 309.001, 309.051, 309.056, 309.101Verified Sep 15, 2026View source
Texas: Inventory due within 90 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing. If the estate has no unpaid debts other than secured debts, taxes, and administration expenses, an independent executor may file an affidavit in lieu of the inventory (stating debts are paid and beneficiaries have received the inventory) instead of filing the public inventory.Tex. Estates Code §§ 309.001, 309.051, 309.056, 309.101Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Texas: After a claim is rejected, the creditor has 90 days to sue on it. If the estate cannot pay every claim, payment order: Class 1: Funeral expenses (up to $15,000) and last illness expenses (up to $15,000); then Class 2: Administration expenses and expenses of preserving and managing the estate; then Class 3: Matured secured claims (incl. tax liens), to the extent payable from the encumbered property; then remaining claims in statutory order.Tex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified 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 the creditor's receipt of the notice you mail themTex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified Oct 19, 2026View source
Texas: Creditor claim period is 4 months from the creditor's receipt of the notice you mail them.Tex. Estates Code §§ 308.051-308.056, 355.001-355.004, 355.060, 355.064, 355.102Verified Oct 19, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Texas: Texas titles can carry a Beneficiary Designation for a Motor Vehicle (Tex. Transp. Code 501.0315; Tex. Estates Code ch. 115). 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 Texas Department of Motor Vehicles (TxDMV), through county tax assessor-collector offices.
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)
Texas: No state income tax. Only federal Form 1040 required.Tex. Const. Art. VIII, §§ 24-a, 26; former Tex. Tax Code Ch. 211 (repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015); Tex. Tax Code §§ 152.025, 152.094Verified 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.
Texas: No state income tax. Only federal Form 1041 required if estate earns income.Tex. Const. Art. VIII, §§ 24-a, 26; former Tex. Tax Code Ch. 211 (repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015); Tex. Tax Code §§ 152.025, 152.094Verified 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)
Texas: 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.
Texas: No state tax clearance required.Tex. Const. Art. VIII, §§ 24-a, 26; former Tex. Tax Code Ch. 211 (repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015); Tex. Tax Code §§ 152.025, 152.094Verified 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.
Texas: 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.Tex. Est. Code §§ 352.002, 352.003Verified 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
