What Do I Do When Someone Dies in West Virginia?

A step-by-step checklist for the days, weeks, and months after a death, with the state's rules, deadlines, fees, and official forms noted on the steps they apply to. Free PDF.

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West Virginia Executor Checklist

50 tasks to complete

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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

West Virginia: State law sets the order of who controls disposition of remains. Order: Person designated by decedent in a notarized affidavit per § 30-6-22A(b)(1); then Surviving spouse; then Sole surviving child, or majority of surviving children; 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.

West Virginia: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by Physician, State Medical Examiner, county medical examiner, or designee authorizes final disposition on a form prescribed by the State Registrar (§ 16-5-23). Authorization must be obtained before final disposition.. The death certificate must be filed within 5 days. Typical state costs: direct cremation ~$2,400, direct burial ~$3,200, traditional funeral ~$7,500.

How many death certificates do I need?

Obtain certified death certificates

West Virginia: Order from West Virginia Department of Health - Vital Registration Office. Fee: $12/copy. Available: online, mail, in-person.

Unsure how many death certificates you need?

Secure the residence and valuables

Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.

West Virginia: Has constitutional homestead protection. Homestead exemption up to $5,000. Minor children also protected.

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.

West Virginia: Small estate affidavit available for estates under $50,000. Informal (unsupervised) probate available.

Do I need probate?Estimate probate costs in your state

Arrange mail forwarding or collection

Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.

USPS death notification procedures

Notify Social Security Administration

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: As soon as possible after death — payments for the month of death and later must be returned. The funeral home typically initiates the report. SSA: 1-800-772-1213.

SSA death notification procedures

Notify Medicare/Medicaid if applicable

Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.

West Virginia: Medicare: No Medicare notification deadline — coverage ends with the death and CMS is notified through SSA. Deadlines that do bind the estate: a Medicare Secondary Payer demand must be repaid within 60 calendar days or interest accrues (42 CFR 411.24(h)), and any claim for services furnished before death must be filed within 12 months of the date of service.. If the deceased received Medicaid, West Virginia's estate recovery program (West Virginia Department of Human Services, Bureau for Medical Services — Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.

Medicare/Medicaid death notification procedures West Virginia Medicaid estate recovery program

Notify Veterans Affairs if applicable

If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.

Federal: Timing: No fixed deadline to report the death, but report right away to stop payments and avoid overpayment debt; accrued-benefits and substitution requests are due within 1 year of death, and non-service-connected burial allowance claims within 2 years of burial. VA: 1-800-827-1000 (select 5 to report a death); 1-800-535-1117 (national cemetery scheduling).

VA death notification and survivor benefits

Notify employer or former employer

Contact employer about final paycheck, accrued PTO, life insurance, retirement benefits, and COBRA options for survivors.

Employer benefits and pension after a death

Notify banks and financial institutions

Contact each bank and financial institution. They will freeze accounts until proper documentation is provided.

Find your bank or credit union death claim process FDIC guidance on accounts after a death

Notify insurance companies

Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.

West Virginia: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.

Find your insurance company death claim process

Freeze credit at all three bureaus

Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.

FTC identity theft prevention for the deceased

Gather financial account statements

Collect recent statements for all bank accounts, investment accounts, retirement accounts, and any other financial accounts.

What are my personal items worth for probate?

Gather real estate documents

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.

West Virginia: Has constitutional homestead protection. Homestead exemption up to $5,000. Minor children also protected. West Virginia 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.

What is a Transfer on Death deed?

Gather recent tax returns

Locate the last 3-5 years of federal and state income tax returns. These help identify income sources, assets, and deductions.

Do I have to file tax returns for someone who died?IRS procedures when someone dies

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.

Apply for an estate EIN IRS procedures when someone dies

Open the estate with the appointing office

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.

West Virginia: Bring the completed forms to a qualification appointment with the County Commission; there is no petition filed with a court. Counties may require additional local forms. Filing fees vary by estate value. Informal probate available. Typical duration: 9-15 months.

Can I self-file probate?

Obtain letters testamentary or administration

Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.

West Virginia: Letters Testamentary are issued by the Clerk of the county commission (fiduciary supervisor), after the applicant qualifies and takes the oath. The state's title for the role is Personal Representative (executor if testate, administrator if intestate; "fiduciary" in ch. 44). Typically brought to the appointment: Certified copy of the death certificate (W. Va. Code §44-1-30); Original will and any codicils, delivered to the clerk of the county commission within 30 days after the death is known to the custodian (W. Va. Code §41-5-1); Oath of executor (W. Va. Code §44-1-3) or oath of administrator (W. Va. Code §44-1-6), signed at qualification; Affidavit showing heirs, distributees, devisees, and legatees (W. Va. Code §44-1-13); Fiduciary bond unless waived (W. Va. Code §§ 44-1-6, 44-1-8); State Tax Department Appraisement (ET 6.01) and Nonprobate Inventory (ET 6.02), returned to the clerk of the county commission or the fiduciary supervisor within 90 days of the date of qualification (W. Va. Code §44-1-14).

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.

West Virginia: Bond required unless waived in will. Typical premium: 0.5% of estate value.

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.

West Virginia: Attorney fees typically 1.6-2.6% of estate.

Find a probate attorney in your state Can I self-file probate instead?

Publish notice to creditors

Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.

West Virginia: West Virginia requires publication for 2 consecutive weeks. Typical cost: $20. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 2 months from first publication to file claims. Known creditors must receive direct mailed notice within 60 days of first publication. Proof of publication must be filed with the court.

What are the creditor claim deadlines?

Inventory digital accounts and assets

Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.

West Virginia: West Virginia has adopted digital asset access laws (2018). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.

Digital assets guide

Search for unclaimed property and lost assets

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.

West Virginia: Search West Virginia State Treasurer — Unclaimed Property Division for forgotten accounts, refunds, and uncashed checks owed to the deceased.

West Virginia State Treasurer — Unclaimed Property Division unclaimed property search

Manage real estate

Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.

West Virginia: 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.

Estimate probate costs for real estate

Review and manage investments

Review investment accounts, decide whether to maintain or liquidate positions, and manage accounts prudently during administration.

Find your brokerage death claim process SEC guidance on accounts after a death

Handle retirement accounts

Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.

West Virginia: Divorce does not automatically revoke beneficiary designations — a former spouse named on a policy or account may still be the legal beneficiary.

Find your retirement provider death claim process Are my beneficiary designations protected?

Identify and list all debts

Create a comprehensive list of all debts including credit cards, loans, mortgages, and any other obligations.

What are the creditor claim deadlines?CFPB guidance on debts after a death

Cancel subscriptions and memberships

Cancel recurring charges for subscriptions, memberships, and services no longer needed.

Managing digital accounts after a death

File inventory with the court

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.

West Virginia: 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.

What are my personal items worth for probate?

Review and respond to creditor claims

Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.

West Virginia: If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses; then Debts and taxes with preference under federal law; then remaining claims in statutory order.

What are the creditor claim deadlines?

Wait for creditor claim period to expire

Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.

West Virginia: Creditor claim period is 2 months from first publication.

What are the creditor claim deadlines?

Transfer vehicle titles

Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.

West Virginia: West Virginia does not offer transfer-on-death vehicle title designations. Vehicles pass through the estate or under other title rules.

What are my personal items worth for probate?

File final personal income tax return

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.

West Virginia: File IT-140 (West Virginia Personal Income Tax Return) for January 1 through date of death. Due April 15 following year of death (W. Va. Code § 11-21-51). A return must be filed for a taxpayer who died during the taxable year; this also serves as notification to close the decedent's tax account. Check the box "DECEASED" and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly, and the surviving spouse writes "filing as surviving spouse" on the signature line for the deceased. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent's estate. Extension: WV 4868 (West Virginia Application for Extension of Time to File) — six months, to October 15; it is not an extension to pay. West Virginia allows no standard deduction; the personal exemption is $2,000 per allowable exemption. W. Va. Code § 11-21-51.

Do I have to file tax returns for someone who died?IRS procedures when someone dies IRS Form 1040 (Federal)IRS Free File IT-140 (West Virginia Personal Income Tax Return) (West Virginia)West Virginia Online Filing

File estate/trust income tax return

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.

West Virginia: File IT-141 (West Virginia Fiduciary Income Tax Return) for estate/trust income. Required when Resident estates and trusts required to file a federal income tax return (Form 1041), or having any West Virginia taxable income; nonresident estates and trusts having items of income or gain derived from West Virginia sources — 2025 IT-141 instructions; W. Va. Code § 11-21-51. Due on or before the 15th day of the fourth month following the close of the taxable year (April 15 for a calendar-year estate; the next business day if the due date falls on a Saturday, Sunday, or legal holiday) — 2025 IT-141 instructions; W. Va. Code § 11-21-51. Use IT-141 for both resident and nonresident estates and trusts. West Virginia is a federal conformity state: when a federal Form 1041 is filed with the IRS, a resident or nonresident estate or trust is required to file the IT-141. Estate and trust income is taxed on the SAME five-bracket schedule as individuals (2.11%–4.58% for TY2026 — W. Va. Code § 11-21-4j(a) names "every estate and trust" in the same table). Non-grantor trusts administered by a licensed private trust company are exempt from the tax (§ 11-21-4j(c)); the exemption requires State Auditor approval. Extension: file WV 4868 (Application for Extension of Time to File) on or before the due date; an estate or trust granted an extension of time to file its federal return is granted the same extension of time to file in West Virginia, and an extension of time to file is not an extension of time to pay. Nonresident-beneficiary withholding is remitted with the annual IT-141 and reported to beneficiaries on Schedule K-1. W. Va. Code § 11-21-51; § 11-21-18 (WV taxable income of a resident estate or trust).

Do I have to file tax returns for someone who died?IRS procedures when someone dies IRS Form 1041 (Federal)IT-141 (West Virginia Fiduciary Income Tax Return) (West Virginia)

Determine if estate tax return is required

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.

West Virginia: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).

How much are estate and inheritance taxes?IRS procedures when someone dies IRS Form 706 (Federal)Form 4768 (Extension)

Obtain tax clearance if required

Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.

West Virginia: West Virginia issues no tax clearance certificate as a precondition to distributing an estate, and no West Virginia estate tax return is filed: the state estate tax is a pick-up tax keyed to the federal credit for state death taxes, which produces $0 for deaths on or after January 1, 2005 (W. Va. Code §§ 11-11-3, 11-11-39), and § 11-11-8(a) provides that no estate tax return need be filed where the estate is not subject to the tax. There is no inheritance tax. Two Tax-Commissioner-prescribed filings are still mandatory, but they are made with the county rather than the Tax Division: the personal representative must return the appraisement form (W. Va. Code § 44-1-14) and, where the decedent held nonprobate personal property, the nonprobate inventory form (§ 11-11-7) to the clerk of the county commission or the fiduciary supervisor within 90 days of qualification, and failing to file the nonprobate inventory without reasonable cause is a misdemeanor. A final account is allowed only on the county commission's finding that the article 11 tax has been paid in full or that no tax is due (§ 11-11-19), which for any modern death is the latter. The executor or administrator must still file all income tax returns and pay the tax due.

Do I have to file tax returns for someone who died?

Determine your executor commission

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.

West Virginia: 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.

How much can an executor charge?

Prepare distribution plan

Create a detailed plan for distributing assets according to the trust terms, will provisions, or intestate succession laws.

Who inherits without a will?

Notify beneficiaries of proposed distribution

Provide beneficiaries with a proposed distribution and accounting before making distributions.

I'm inheriting - what do I need to know?

Handle specific bequests

Distribute specific items (jewelry, heirlooms, etc.) to named beneficiaries as specified in the will or trust.

What are my personal items worth for probate?

Obtain receipts and releases from beneficiaries

Have beneficiaries sign receipts acknowledging distributions. Releases from liability are also commonly obtained.

Distribute assets to beneficiaries

Transfer assets to beneficiaries according to the distribution plan. Keep detailed records of all distributions.

Prepare final accounting

Create a detailed accounting showing all assets, income, expenses, and distributions. This may be required by the court or beneficiaries.

File final accounting with the court

Submit the final accounting to the probate court for approval. This is required before the estate can be formally closed.

Can I self-file probate?

Petition to close the estate

File a petition with the court to formally close the estate once all duties are complete.

Estate closing forms

Retain records for required period

Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.

I understand this is general guidance only and requirements vary by state. I will verify all requirements with my state's probate court.I understand this checklist is not legal advice; a licensed attorney handles legal questions.Send me helpful estate planning resources and updates

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This checklist provides general guidance for estate settlement. Requirements vary by state and circumstance. Consult a licensed attorney for legal advice.Data verified 2026-09-15

Frequently Asked Questions

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. Order from West Virginia Department of Health - Vital Registration Office. Fee: $12/copy. Available: online, mail, in-person.

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. State law sets the order of who controls disposition of remains. Order: Person designated by decedent in a notarized affidavit per § 30-6-22A(b)(1); then Surviving spouse; then Sole surviving child, or majority of surviving children; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.

Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types. Small estate affidavit available for estates under $50,000. Informal (unsupervised) probate available.

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. Bring the completed forms to a qualification appointment with the County Commission; there is no petition filed with a court. Counties may require additional local forms. Filing fees vary by estate value. Informal probate available. Typical duration: 9-15 months.

Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority. Letters Testamentary are issued by the Clerk of the county commission (fiduciary supervisor), after the applicant qualifies and takes the oath. The state's title for the role is Personal Representative (executor if testate, administrator if intestate; "fiduciary" in ch. 44). Typically brought to the appointment: Certified copy of the death certificate (W. Va. Code §44-1-30); Original will and any codicils, delivered to the clerk of the county commission within 30 days after the death is known to the custodian (W. Va. Code §41-5-1); Oath of executor (W. Va. Code §44-1-3) or oath of administrator (W. Va. Code §44-1-6), signed at qualification; Affidavit showing heirs, distributees, devisees, and legatees (W. Va. Code §44-1-13); Fiduciary bond unless waived (W. Va. Code §§ 44-1-6, 44-1-8); State Tax Department Appraisement (ET 6.01) and Nonprobate Inventory (ET 6.02), returned to the clerk of the county commission or the fiduciary supervisor within 90 days of the date of qualification (W. Va. Code §44-1-14).

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Death of a Parent

A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.

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Loss of a Spouse

What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.

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Named as Executor

What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.

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Named as Trustee

Being named trustee means managing trust assets and carrying out the grantor's wishes. Your duties, timeline, compensation, and how to get started.

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Petition for Probate and Letters

Prepare the application to open probate and request Letters Testamentary or of Administration.

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Notice to Creditors

Prepare the creditor notice for an estate — the official state form or a notice typeset to statute, plus mailed notices for known creditors.

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Renunciation of Executor

Decline an appointment as executor — the writing filed with the court, drafted to your state's rule, with its deadline and filing office.

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Affidavit of Heirship

Prepare the sworn statement of a deceased person's family history and heirs for recording in the county land records, composed to your state's statute with its recording instructions.

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Small Estate Affidavit

Prepare the affidavit that collects a small estate's property without probate — the official state form or an affidavit drafted to statute, plus a presentation letter for each holder.

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Estate Inventory

Prepare the probate inventory of estate property — every asset at its date-of-death value, composed to your state's statute, with the state's filing or delivery instructions.

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How Much Does Probate Cost?

Estimate attorney fees, executor fees, court costs, and timeline for probating an estate in your state. See if the estate qualifies for simplified probate procedures.

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How Much Can an Executor Charge?

Calculate how much an executor (personal representative) can charge for administering an estate. See if your state has statutory fees or uses reasonable compensation.

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