After a death in Utah, the estate either qualifies for the simplified procedure for estates under $100,000Utah Code § 75-3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 3 monthsUtah Code § 75-3-801Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Utah Office of Vital Records and StatisticsUtah Office of Vital Records and StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $35Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source and each additional copy ordered with it $10Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source; standard processing takes At least 6 weeks for mail ordersUtah Office of Vital Records and StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Utah death certificate guide carries the ordering details.
Utah sets an order for who controls the disposition of remains: surviving legally recognized spouse of the decedent, then sole surviving child of the decedent, or if more than one, the majority of surviving children, then surviving parent or parents of the decedentUtah Code § 58-9-602Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceUtah Code § 58-9-602(1)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Utah 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, Utah allows estates valued at $100,000Utah Code § 75-3-1201Verified Sep 8, 2026View source or less to use the Small Estate AffidavitUtah Code § 75-3-1201Verified 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 daysUtah Code § 75-3-1201Verified Sep 8, 2026View source after death.
The opening petition is prepared to statute and filed with the Utah District CourtUtah Code 75-3-301 (informal application to registrar); 75-3-401, 75-3-402 (formal testacy & appointment petition); 75-3-103, 75-3-601 (qualification & Letters)Verified Aug 24, 2026View source. District court issues Letters Testamentary or Letters of Administration after the court grants the petition. The Utah Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Utah typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 3 monthsUtah Code § 75-3-801Verified 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 Utah: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Utah.
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Affidavit of Death
In Utah, a surviving joint owner records the “Affidavit disclosing the termination of an interest upon deathUtah Code § 57-1-5.1(1)(b)Verified Oct 26, 2026View source”; a transfer on death deed beneficiary records the “Affidavit following the death of the transferor, in substantially the form found in Section 57-1-5.1Utah Code § 75-6-413(5)Verified 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 Utah, creditors have 3 monthsUtah Code § 75-3-801Verified Sep 8, 2026View source from first publication to present claims.
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Small Estate Affidavit
In Utah, the Small Estate AffidavitUtah Code § 75-3-1201Verified Sep 8, 2026View source covers estates valued at $100,000Utah Code § 75-3-1201Verified Sep 8, 2026View source or less, 30 daysUtah Code § 75-3-1201Verified 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 Utah, the personal representative files the estate inventory within 90 daysUtah Code §§ 75-3-705, 75-3-706, 75-3-707Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Utah, the personal representative is discharged automatically once the statutory period runsUtah Code §§ 75-3-1003(2), 75-3-1005Verified 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 Utah: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Utah.
How Many Death Certificates Do I Need?
In Utah, certified death certificates come from the Utah Office of Vital Records and StatisticsUtah Office of Vital Records and StatisticsVerified Oct 15, 2026View source; the first copy costs $35Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source, additional copies $10Utah Office of Vital Records and StatisticsVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Utah, estates valued at $100,000Utah Code § 75-3-1201Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitUtah Code § 75-3-1201Verified Sep 8, 2026View source,30 daysUtah Code § 75-3-1201Verified 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 Utah, what the survivor records is the “Affidavit disclosing the termination of an interest upon deathUtah Code § 57-1-5.1(1)(b)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Utah requires a final state income tax return for the decedent alongside the federal Form 1040Utah Code Ann. § 59-10-104(2)(b) (Amended by Ch. 250, 2026 General Session / S.B. 60)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 Utah: the personal representative files the estate inventory within 90 daysUtah Code §§ 75-3-705, 75-3-706, 75-3-707Verified Sep 15, 2026View source of appointment; creditors have 3 monthsUtah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified 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?
Utah levies no estate or inheritance taxNo state estate, inheritance, or gift tax. Utah's pick-up inheritance tax (Utah Code Title 59, Chapter 11, Inheritance Tax Act) produced $0 for deaths after December 31, 2004 — it was measured by the IRC § 2011 state death tax credit, which EGTRRA phased out — and the entire chapter (§§ 59-11-101 through 59-11-115) was repealed outright effective May 6, 2026 by H.B. 77, 2026 General SessionVerified 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?
Utah imposes no inheritance or estate taxNo state estate, inheritance, or gift tax. Utah's pick-up inheritance tax (Utah Code Title 59, Chapter 11, Inheritance Tax Act) produced $0 for deaths after December 31, 2004 — it was measured by the IRC § 2011 state death tax credit, which EGTRRA phased out — and the entire chapter (§§ 59-11-101 through 59-11-115) was repealed outright effective May 6, 2026 by H.B. 77, 2026 General SessionVerified 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.
Utah: State law sets the order of who controls disposition of remains. Order: Person designated in a written instrument (acknowledged before a notary or executed with will formalities per § 75-2-502), or designated by a service member in a DD Form 93 or subsequent form per 10 U.S.C. 1481; then Surviving legally recognized spouse of the decedent (unless a personal representative was nominated subsequent to the marriage, in which case the personal representative takes priority); then Person nominated to serve as personal representative of the decedent's estate in a will executed with the formalities required in § 75-2-502; 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.
Utah: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar of the district where the death certificate is registered (Utah Code § 26B-8-121(3)). The death certificate must be filed within 5 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.
Utah: Order from Utah Office of Vital Records and Statistics. Fee: $35/copy ($10 additional). Available: online, mail, in-person. Processing: At least 6 weeks for mail orders.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Utah: Homestead exemption up to $53,700. Minor children also protected.Utah Code § 78B-5-503 (indexed by the State Auditor under § 78B-5-503(2)(e)); Utah Const. art. XXII, § 1Verified Oct 10, 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.
Utah: 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, Utah's estate recovery program (Utah Department of Health and Human Services, Office of Recovery Services) 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.
Utah: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Utah Code § 75-2-804). 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.
Utah: Homestead exemption up to $53,700. Acreage limits: 1 acres urban. Minor children also protected. Utah 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.Utah Code § 78B-5-503 (indexed by the State Auditor under § 78B-5-503(2)(e)); Utah Const. art. XXII, § 1Verified Oct 10, 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 deathUtah Code 75-3-107(1) (probate and testacy proceedings — ultimate time limit)Verified Aug 24, 2026View source
Utah: Statewide form: 1002ES (Application for Informal Probate of Will and Informal Appointment of Personal Representative). File with the Utah District Court (the county where the decedent resided or owned property). E-filing is not open to self-represented filers. Filing fee $375. Informal probate available. Independent administration reduces court supervision. Typical duration: 4-24 months.Utah Code 75-3-301 (informal application to registrar); 75-3-401, 75-3-402 (formal testacy & appointment petition); 75-3-103, 75-3-601 (qualification & 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.
Utah: Letters Testamentary are issued by the District court — the registrar in informal proceedings; Letters issue after the personal representative files an Acceptance of Appointment (1008ES). The state's title for the role is Personal Representative (executor if testate, administrator if intestate). The Letters document is official form 1010ES / 1009ES (Letters Testamentary (1010ES) / Letters of Administration (1009ES)). Typically filed with the petition: Official death certificate, submitted with the probate paperwork (Utah Courts instruction — not a statutory requirement); The will and any codicils (where there is a will): the original held by the court, or a copy filed while the applicant keeps the original (Utah Code 75-3-301(3)(a)); Utah District Court Cover Sheet for Probate Actions (1158XX); Acceptance of Appointment as Personal Representative (1008ES) — required before Letters issue (Utah Code 75-3-601); Waiver of Notice (1003ES) and, from a person with equal or higher priority, Renunciation or Nomination (1004ES); Bond only if required by the will, demanded by an interested party, or ordered (Utah Code 75-3-603, 75-3-605).Utah Code 75-3-301 (informal application to registrar); 75-3-401, 75-3-402 (formal testacy & appointment petition); 75-3-103, 75-3-601 (qualification & Letters)Verified Aug 24, 2026
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Utah: Publication is optional in Utah, 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. Direct notice to a known creditor is optional and does not shorten their deadline — they get the later of the claim period or 60 days from the mailing.Utah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Utah: Utah 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.Utah Code § 75A-6-101 et seq. (formerly Title 75, Ch. 11; renumbered eff. 9/1/2024)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.
Utah: Search Utah 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.
Utah: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Utah Code § 75-2-804). 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 representativeUtah Code §§ 75-3-705, 75-3-706, 75-3-707Verified Sep 15, 2026View source
Utah: Inventory due within 90 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.Utah Code §§ 75-3-705, 75-3-706, 75-3-707Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Utah: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Reasonable funeral expenses; then Costs and expenses of administration; then Debts and taxes with preference under federal law; then remaining claims in statutory order.Utah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified 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 noticeUtah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified Oct 19, 2026View source
Utah: Creditor claim period is 3 months from first publication. All claims are barred 1 year after death regardless of notice.Utah Code §§ 75-3-801, 75-3-803, 75-3-805, 75-3-806Verified 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)
Utah: File TC-40 (Utah Individual Income Tax Return) for January 1 through date of death. Due April 15 following the year of death (calendar-year filers); the 15th day of the fourth month after a fiscal year ends. Per the TC-40 instructions: "A return must be filed for a deceased person who would have been required to file an income tax return. The personal representative, executor, administrator, legal representative, or surviving spouse must sign and file the final return and any other returns still due."Utah Code Ann. §§ 59-10-104, 59-10-201, 59-10-516, 59-10-1403.2; TC-40 and TC-41 instruction booklets (tax.utah.gov/forms/current/); tax.utah.gov/business/other-taxes/inheritance-tax/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.
Utah: File TC-41 (Utah Fiduciary Income Tax Return) for estate/trust income. Required when Required when the fiduciary of an estate or trust has income derived from Utah sources AND is required to file a federal fiduciary income tax return (federal Form 1041) — both conditions (TC-41 instructions, "Who Must File", tax.utah.gov/forms/current/tc-41inst.pdf; Utah Code Ann. § 59-10-201(2)(a)). Due April 15 following the tax year. Fiduciary income is taxed at the individual flat rate: Utah Code Ann. § 59-10-201(1) imposes the tax on a resident estate or trust "in accordance with the rate prescribed by Subsection 59-10-104(2)(b)" — 4.45% for TY2026 (S.B. 60, 2026 GS).Utah Code Ann. §§ 59-10-104, 59-10-201, 59-10-516, 59-10-1403.2; TC-40 and TC-41 instruction booklets (tax.utah.gov/forms/current/); tax.utah.gov/business/other-taxes/inheritance-tax/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)
Utah: 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.
Utah: Utah does not require a state tax clearance certificate or inheritance tax waiver for estate distribution.Utah Code Ann. §§ 59-10-104, 59-10-201, 59-10-516, 59-10-1403.2; TC-40 and TC-41 instruction booklets (tax.utah.gov/forms/current/); tax.utah.gov/business/other-taxes/inheritance-tax/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.
Utah: 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.Utah Code § 75-3-718 (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
