What Happens If You Die Without a Will in Nebraska?
Without a will in Nebraska, a surviving spouse takes the first $150,000 plus half of the restNeb. Rev. Stat. § 30-2302Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita with representationNeb. Rev. Stat. § 30-2306Verified Sep 10, 2026View source.
Nebraska intestacy law decides. Nebraska follows separate property rulesNeb. Rev. Stat. § 30-2302Verified 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; Issue of parents; Grandparents and their issue; Next of kin; The stateNeb. Rev. Stat. § 30-2302Verified Sep 10, 2026View source.
The surviving spouse's share in Nebraska depends on the family. With no children: If no parent survives: entire estate. If parent survives: first $150,000 plus 1/2 of the remaining estateNeb. Rev. Stat. § 30-2302Verified Sep 10, 2026View source. With shared children: First $150,000 plus 1/2 of remaining estateNeb. Rev. Stat. § 30-2302Verified Sep 10, 2026View source. When a child from a prior relationship survives: 1/2 of the intestate estateNeb. Rev. Stat. § 30-2302Verified Sep 10, 2026View source. The $150,000 amounts apply to deaths on or after July 18, 2026; deaths before that date use the prior $100,000 amountsNeb. Rev. Stat. § 30-2302 (Laws 2026, LB838)Verified Sep 10, 2026View source.
Nebraska divides per capita with representationNeb. Rev. Stat. § 30-2306Verified Sep 10, 2026View source: shares are set at the nearest generation with a surviving heir, heirs of equal degree take equal shares, and a deceased heir's share passes to that heir's own descendants. By representation (modern per stirpes): the estate is divided into equal shares at the nearest degree of kinship in which an heir survives, and each deceased person's share in that degree is divided among that person's issue the same way.
Nebraska requires an heir to survive the decedent by 120 hoursNeb. Rev. Stat. § 30-2304Verified 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 Nebraska intestacy law, a stepchild or an unmarried partner does not inherit unless adopted or recognized by statute. A will or trust is how a stepchild or an unmarried partner is provided for. The Nebraska will signing requirements set out what a valid will takes.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
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Divorce
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Learn moreForms for Planning and Settling an Estate in Nebraska
Free Nebraska forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Notice to Creditors
In Nebraska, the notice to creditors is published for 3Neb. Rev. Stat. §§ 25-520.01, 30-2483, 30-2485, 30-2486, 30-2487Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 2 monthsNeb. Rev. Stat. § 30-2485Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Nebraska, a person named as personal representative may renounce the right to serveNeb. Rev. Stat. § 30-2412(c)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Nebraska, the Small Estate AffidavitNeb. Rev. Stat. § 30-24,125Verified Sep 8, 2026View source covers estates with personal property of $100,000Neb. Rev. Stat. § 30-24,125Verified Sep 8, 2026View source or less, 30 daysNeb. Rev. Stat. § 30-24,125Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Nebraska, the personal representative files the estate inventory within 90 daysNeb. Rev. Stat. §§ 30-2467, 30-2468, 30-2469Verified Sep 15, 2026View source of appointment.
Estate Closing
In Nebraska, the personal representative is discharged automatically once the statutory period runsNeb. Rev. Stat. § 30-24,117(b), § 30-24,119Verified Sep 15, 2026View source, and a final accounting is required.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Nebraska, a will is signed before 2Neb. Rev. Stat. § 30-2327Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyNeb. Rev. Stat. § 30-2327Verified Oct 18, 2026View source.
Healthcare Power of Attorney
Nebraska allows a choice for a healthcare power of attorney: 2Neb. Rev. Stat. § 30-3408(1)Verified Oct 15, 2026View source witnesses or a notary.
Tools for Planning and Settling an Estate in Nebraska
Free calculators and checklists for planning or settling an estate in Nebraska: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Nebraska costs an estimated $25,018Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source. Attorney fees run 1.7%Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source to 2.8%Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
What Are the Burial and Cremation Laws in My State?
Nebraska allows you to name your own agent in advanceNeb. Rev. Stat. 30-2223(2)(a)Verified 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?
Nebraska levies an inheritance taxNeb. Rev. Stat. § 77-2001 et seq.Verified 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 Nebraska, an inheritance is subject to a state inheritance taxNeb. Rev. Stat. § 77-2001 et seq.Verified Sep 15, 2026View source at a rate set by the beneficiary's relationship; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Nebraska 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 rates.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Nebraska costs an estimated $25,018Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 1.7%Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source to 2.8%Neb. Rev. Stat. § 30-2482 (reasonable compensation determined by court)Verified Sep 8, 2026View source of the estate. Estates under $100,000Neb. Rev. Stat. § 30-24,125Verified 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?
Nebraska pays executors reasonable compensationNeb. Rev. Stat. § 30-2480 (reasonable compensation; no statutory percentage)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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Nebraska Estate Planning Resources
In-depth guides covering Nebraska probate laws, trust requirements, and estate planning strategies.