After a death in West Virginia, the estate either qualifies for the simplified procedure for estates under $50,000W.Va. Code § 44-1A-2Verified Sep 9, 2026View source or goes through probate, where creditors have 2 monthsW.Va. Code § 44-1-14a(a)(7) (sixty days from the date of first publication); § 44-3A-4(b) (the same sixty days in fiduciary-supervisor counties)Verified Sep 9, 2026View source to file claims after notice.
Certified copies come from the West Virginia Department of Health - Vital Registration OfficeWest Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $12West Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The West Virginia death certificate guide carries the ordering details.
West Virginia sets an order for who controls the disposition of remains: surviving spouse, then sole surviving child, or majority of surviving children, then surviving parentW. Va. Code § 30-6-22a(b)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceW. Va. Code § 30-6-22a(b)(1)Verified Oct 17, 2026View source, and a written designation outranks the default order. The West Virginia 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, West Virginia allows estates with personal property of $50,000W.Va. Code § 44-1A-2Verified Sep 9, 2026View source or less to use the Small Estate AffidavitW.Va. Code § 44-1A-2Verified Sep 9, 2026View source, which avoids full probate administration. In West Virginia the affidavit is filed with the County Commission, and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 60 daysW.Va. Code § 44-1A-2Verified Sep 9, 2026View source after death.
In West Virginia, you qualify in person before County Commission rather than filing a petition — you bring the original will and the required intake forms to an appointment with the clerk. Clerk of the county commission issues Letters Testamentary or Letters of Administration when the representative qualifies. The West Virginia Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in West Virginia typically settles in 6 months to 9 months, and an average estate in 9 months to 15 months. The creditor claim period of 2 monthsW.Va. Code § 44-1-14a(a)(7) (sixty days from the date of first publication); § 44-3A-4(b) (the same sixty days in fiduciary-supervisor counties)Verified Sep 9, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
Is this your situation?
Get a complete guide for your specific circumstances.
Free forms for settling an estate in West Virginia: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
Free
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.
Get Started
Free
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Get Started
Free
Notice to Creditors
In West Virginia, the notice to creditors is published for 2W. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 2 monthsW.Va. Code § 44-1-14a(a)(7) (sixty days from the date of first publication); § 44-3A-4(b) (the same sixty days in fiduciary-supervisor counties)Verified Sep 9, 2026View source from first publication to present claims.
Get Started
Free
Renunciation of Executor
In West Virginia, a person named as personal representative may refuse the appointmentW. Va. Code § 44-1-2Verified Sep 23, 2026View source before anyone is appointed.
Get Started
Free
Small Estate Affidavit
In West Virginia, the Small Estate AffidavitW.Va. Code § 44-1A-2Verified Sep 9, 2026View source covers estates with personal property of $50,000W.Va. Code § 44-1A-2Verified Sep 9, 2026View source or less, 60 daysW.Va. Code § 44-1A-2Verified Sep 9, 2026View source after death, filed with the court.
Get Started
Free
Estate Inventory
In West Virginia, the personal representative files the estate inventory within 90 daysW. Va. Code § 44-1-14Verified Sep 15, 2026View source of appointment.
Get Started
Free
Estate Closing
In West Virginia, the personal representative is discharged by court orderW. Va. Code §§ 44-3A-4a(e), 44-2-1Verified Sep 15, 2026View source, and no final accounting is required.
Get Started
Free
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 West Virginia: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In West Virginia, certified death certificates come from the West Virginia Department of Health - Vital Registration OfficeWest Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source; the first copy costs $12West Virginia Department of Health - Vital Registration OfficeVerified Oct 15, 2026View source.
Calculate the Amount
Do I Need Probate?
In West Virginia, estates with personal property of $50,000W.Va. Code § 44-1A-2Verified Sep 9, 2026View source or less use the Small Estate AffidavitW.Va. Code § 44-1A-2Verified Sep 9, 2026View source,60 daysW.Va. Code § 44-1A-2Verified Sep 9, 2026View source after death, a court filing short of full probate.
Get the Answer
What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in West Virginia: West Virginia law names no affidavit or certificate to record when a joint tenant with right of survivorship or a tenant by the entireties dies. The deceased owner's share belongs to the survivor under the terms of the deedW. Va. Code chs. 36 (§§ 36-1-19 to 36-1-20a, art. 12), 37, 39 (§§ 39-1-2, 39-1-2a), 41, 42, 43, 44; arts. 11-2, 11-3, 11-4, 11-22, 16-5, 59-1Verified Oct 26, 2026View source.
Check the Rules
Do I Have to File Tax Returns for Someone Who Died?
West Virginia requires a final state income tax return for the decedent alongside the federal Form 1040W. Va. Code § 11-21-4j; SB 392 (2026 Regular Session)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.
Get the Answer
How Do I Settle an Estate?
Settling an estate in West Virginia: the personal representative files the estate inventory within 90 daysW. Va. Code § 44-1-14Verified Sep 15, 2026View source of appointment; creditors have 2 monthsW. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
See the Steps
How Much Are Estate & Inheritance Taxes?
West Virginia levies no estate or inheritance taxNo state estate or inheritance tax. The West Virginia Estate Tax Act (W. Va. Code ch. 11, art. 11) is a pick-up tax keyed to the federal credit for state death taxes, and § 11-11-39 provides that the article "shall remain in force and effect until ... [t]he government of the United States ceases to allow credit against its estate tax for payment of state death taxes." Congress eliminated that credit for deaths on or after January 1, 2005 (EGTRRA 2001), so the tax computes to $0. West Virginia has no inheritance tax and no gift tax.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Calculate the Tax
What Taxes Apply to My Inheritance?
West Virginia imposes no inheritance or estate taxNo state estate or inheritance tax. The West Virginia Estate Tax Act (W. Va. Code ch. 11, art. 11) is a pick-up tax keyed to the federal credit for state death taxes, and § 11-11-39 provides that the article "shall remain in force and effect until ... [t]he government of the United States ceases to allow credit against its estate tax for payment of state death taxes." Congress eliminated that credit for deaths on or after January 1, 2005 (EGTRRA 2001), so the tax computes to $0. West Virginia has no inheritance tax and no gift tax.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
West Virginia Executor ChecklistW.Va. Code §§ 44-1A-1 ("small asset" definition), 44-1A-2 (small estate affidavit eligibility & waiting periods, as amended by HB 2867, 2025 Reg. Sess.), 44-1-14 (PR self-appraisal), 44-1-14a (publication & creditor claims), 44-4-12 (fiduciary expenses; no statutory attorney fee schedule), 44-4-12a (executor commission schedule), 44-3A-4a (short form settlement), 44-1-6 (bond required at grant), 44-1-7 (penalty of bond), 44-1-8 (bond/surety waiver), 44-12-1 (clerk admits wills and qualifies PRs in vacation), 44-1-4 (county commission/clerk jurisdiction)Verified Sep 9, 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.
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 the physician who certifies the death or the state or county medical examiner (§ 16-5-23). The death certificate must be filed within 5 days. Typical state costs: direct cremation ~$2,400, direct burial ~$3,200, traditional funeral ~$7,500.
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.
West Virginia: Order from West Virginia Department of Health - Vital Registration Office. Fee: $12/copy. Available: online, mail, in-person.
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.W. Va. Const. art. VI, § 48; W. Va. Code §§ 38-9-1, 38-9-5Verified 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.
West Virginia: Small estate affidavit available for estates under $50,000. Informal (unsupervised) probate available.W.Va. Code §§ 44-1A-1 ("small asset" definition), 44-1A-2 (small estate affidavit eligibility & waiting periods, as amended by HB 2867, 2025 Reg. Sess.), 44-1-14 (PR self-appraisal), 44-1-14a (publication & creditor claims), 44-4-12 (fiduciary expenses; no statutory attorney fee schedule), 44-4-12a (executor commission schedule), 44-3A-4a (short form settlement), 44-1-6 (bond required at grant), 44-1-7 (penalty of bond), 44-1-8 (bond/surety waiver), 44-12-1 (clerk admits wills and qualifies PRs in vacation), 44-1-4 (county commission/clerk jurisdiction)Verified Sep 9, 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.
West Virginia: 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, 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.
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.
West Virginia: 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.
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.W. Va. Const. art. VI, § 48; W. Va. Code §§ 38-9-1, 38-9-5Verified 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.
Original will due to the court or the personal representative named in it within 30 days of learning of the deathW. Va. Code § 41-5-1Verified Oct 16, 2026View source
West Virginia: Whoever holds the original will delivers it to the court or the personal representative named in it within 30 days of learning of the death. Neglecting to deliver the will without reasonable cause is a misdemeanor with a fine of up to $200, and the custodian is liable to anyone interested in the will for the damage the neglect causes. A person named as personal representative who holds the will presents it to the court within a reasonable time after learning of the death.W. Va. Code § 41-5-1Verified Oct 16, 2026View source
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.
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.W. Va. Code §§ 44-1-1 to 44-1-14 (qualification, oath, bond, letters); § 44-1-31 (oath/bond may be taken before any officer authorized to administer oaths); §§ 41-5-1 et seq. (admission of wills to probate); § 44-1-4 (intestate administration & priority)Verified Aug 24, 2026
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).W. Va. Code §§ 44-1-1 to 44-1-14 (qualification, oath, bond, letters); § 44-1-31 (oath/bond may be taken before any officer authorized to administer oaths); §§ 41-5-1 et seq. (admission of wills to probate); § 44-1-4 (intestate administration & priority)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.
West Virginia: Bond required unless waived in will. Typical premium: 0.5% of estate value.W.Va. Code § 44-1-6 (bond required unless excused by § 44-1-8); § 44-1-7 (penalty at least the full value of the personal estate); § 44-1-8 (will may direct no bond; no surety for a sole distributee)Verified Sep 9, 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.
West Virginia: Attorney fees typically 1.6-2.6% of estate.W.Va. Code § 44-4-12 (attorney fees as reasonable expenses of the fiduciary, allowed by the fiduciary commissioner; no statutory schedule); § 44-3A-42(c) (fee vouchers); § 44-2-1(a) ($300 ceiling)Verified Sep 9, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Direct notice to known creditors due 60 days after first publication of the creditor noticeW. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source
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.W. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source
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.W. Va. Code § 44-5B-1 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.
West Virginia: Search West Virginia State Treasurer, 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.
West Virginia: Property owned in other states may require ancillary probate in those states. State recognizes out-of-state personal representatives.W. Va. Code §§ 41-5-13, 44-5-3Verified 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.
West Virginia: 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 90 days after appointment as personal representativeW. Va. Code § 44-1-14Verified Sep 15, 2026View source
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.W. Va. Code § 44-1-14Verified Sep 15, 2026View source
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.W. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified 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: 2 months from first publication of the creditor noticeW. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified Oct 19, 2026View source
West Virginia: Creditor claim period is 2 months from first publication.W. Va. Code §§ 44-1-14a, 44-2-4, 44-2-21, 44-2-26Verified 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)
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.W. Va. Code §§ 11-21-51, 11-21-18, 11-21-4j, 11-11-7, 11-11-8, 11-11-19; W. Va. Code § 44-1-14; 2025 IT-140 and IT-141 instructionsVerified 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.
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. Use IT-141 for both resident and nonresident estates and trusts.W. Va. Code §§ 11-21-51, 11-21-18, 11-21-4j, 11-11-7, 11-11-8, 11-11-19; W. Va. Code § 44-1-14; 2025 IT-140 and IT-141 instructionsVerified 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)
West Virginia: 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.
West Virginia: West Virginia issues no tax clearance certificate as a precondition to distributing an estate: the state estate tax produces $0 for deaths on or after January 1, 2005 (W. Va. Code §§ 11-11-3, 11-11-39). The personal representative still returns the appraisement form and, where the decedent held nonprobate personal property, the nonprobate inventory form to the county within 90 days of qualification (§§ 44-1-14, 11-11-7).W. Va. Code §§ 11-21-51, 11-21-18, 11-21-4j, 11-11-7, 11-11-8, 11-11-19; W. Va. Code § 44-1-14; 2025 IT-140 and IT-141 instructionsVerified 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.
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.W.Va. Code § 44-4-12a(a) (5% first $100K, 4% to $400K, 3% to $800K, 2% above $800K, on personal estate and real estate sold); §§ 44-4-12a(b) (unsold real estate 1%), 44-4-12a(d), 44-4-12a(f)Verified Sep 9, 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
