What Happens If You Die Without a Will in Kentucky?
Without a will in Kentucky, a surviving spouse takes the entire estateKRS § 391.010Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per stirpesKRS § 391.040Verified Sep 10, 2026View source.
Kentucky intestacy law decides. Kentucky follows separate property rulesKRS § 391.010Verified Sep 10, 2026View source: the surviving spouse's share depends on whether children survive and whose children they are. The estate passes to the closest surviving relatives, in most cases the spouse and children first, then in order: Parents; Brothers and sisters and their descendants; Grandparents; Uncles and aunts and their descendants; Stepchildren; The state (escheat)KRS § 391.010Verified Sep 10, 2026View source.
The surviving spouse's share in Kentucky depends on the family. With no children: Entire estateKRS § 391.010Verified Sep 10, 2026View source. With shared children: Entire estate if the surviving spouse has no other descendants; if the spouse has one or more descendants who are not the decedent's, one-half (1/2) of the estate plus the $30,000 personal-property exemption set aside from personalty, with the other half passing to the descendants per stirpesKRS § 391.010Verified Sep 10, 2026View source. When a child from a prior relationship survives: One-half (1/2) of the estate to the surviving spouse, plus the $30,000 personal-property exemption set aside from personalty; the other half passes to the decedent's descendants per stirpesKRS § 391.010Verified Sep 10, 2026View source. This order of inheritance applies to deaths on or after July 15, 2026; deaths before that date follow the prior Kentucky scheme, under which children inherited ahead of the surviving spouse2026 Ky. Acts ch. 134Verified Sep 10, 2026View source.
Kentucky divides per stirpesKRS § 391.040Verified Sep 10, 2026View source: the estate is divided into equal branches at the children's generation, and a deceased child's share passes to that child's own descendants.
Kentucky requires an heir to survive the decedent by 120 hoursKRS § 397.1002Verified Sep 10, 2026View source to inherit; an heir who dies within that period is treated as having died first, and the share passes to the next eligible heir.
Under Kentucky intestacy law, a stepchild or an unmarried partner does not inherit unless adopted or recognized by statute. A stepchild can inherit in Kentucky: if there are no uncles and aunts or their descendants, the estate passes to the stepchildren of the decedent, ahead of escheat to the stateKRS § 391.010(5)(c)Verified Sep 10, 2026View source. Outside those situations, a will or trust is how a stepchild or an unmarried partner is provided for. The Kentucky will signing requirements set out what a valid will takes.
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Inheritance
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Death of a Parent
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Learn moreForms for Planning and Settling an Estate in Kentucky
Free Kentucky forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Petition for Probate and Letters
In Kentucky, the petition asks the District Court to appoint the personal representative, whose authority is proved by Letters of Appointment; every appointment goes through the courtKRS 395.015; KRS 395.016 (District Court appointment on sworn application; no non-judicial registrar track)Verified Sep 8, 2026View source.
Renunciation of Executor
In Kentucky, a person named as personal representative may refuse the appointmentKy. Rev. Stat. § 395.050(1)Verified Sep 23, 2026View source before anyone is appointed.
Affidavit of Heirship
In Kentucky, heirs put their identity on the land records with an affidavit of heirship recorded with the countyKRS 382.120; KRS 382.990(2); KRS 391.035Verified Sep 24, 2026View source.
Estate Inventory
In Kentucky, the personal representative files the estate inventory within 90 daysKRS 395.250Verified Sep 15, 2026View source of appointment.
Estate Closing
In Kentucky, the personal representative is discharged by court orderKRS 395.605(5); KRS 395.610(7)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Kentucky, a will is signed before 2KRS 394.040Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyKRS 394.040Verified Oct 18, 2026View source.
Healthcare Power of Attorney
Kentucky allows a choice for a healthcare power of attorney: 2KRS 311.625Verified Oct 15, 2026View source witnesses or a notary.
Tools for Planning and Settling an Estate in Kentucky
Free calculators and checklists for planning or settling an estate in Kentucky: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Kentucky costs an estimated $23,308Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source. Attorney fees run 1.5%Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source to 2.4%Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
What Are the Burial and Cremation Laws in My State?
Kentucky allows you to name your own agent in advanceKRS 367.93101–367.93121Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
How Much Are Estate & Inheritance Taxes?
Kentucky levies an inheritance taxKRS 140.060, 140.070, 140.080, 140.160, 140.210Verified Sep 15, 2026View source, paid by the beneficiary at a rate set by relationship, and no estate tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In Kentucky, an inheritance is subject to a state inheritance taxKRS 140.060, 140.070, 140.080, 140.160, 140.210Verified Sep 15, 2026View source at a rate set by the beneficiary's relationship; probate assets arrive when the estate closes, 6 months to 12 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Kentucky take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesKRS 141.020(2)(f) — flat 3.5% for taxable years beginning on or after Jan 1, 2026Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Kentucky costs an estimated $23,308Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source and takes 6 months to 12 months for a simple estate, with attorney fees of typically 1.5%Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source to 2.4%Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source of the estate. Estates under $30,000KRS 391.030Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Kentucky pays executors reasonable compensationKRS 395.150(1) (compensation may not exceed 5% of personal estate plus 5% of income; real property excluded from base); KRS 395.150(2) (court may allow additional compensation for unusual or extraordinary services). Calculator estimates effective compensation on the gross estate at 2–5%; the 5% statutory rate is not applied directly because real property is excluded from the statutory base.Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate.
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Kentucky Estate Planning Resources
In-depth guides covering Kentucky probate laws, trust requirements, and estate planning strategies.