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Per Capita

Dividing an inheritance by head, so everyone at the same level takes an equal share.

What Per Capita means in an estate

In a per capita distribution, the property is split equally among the people who actually survive at a given level, rather than being traced down through a deceased relative's branch of the family. Statutes and drafters use several variants of the phrase that produce genuinely different results, and which variant a state uses as its intestate default varies by state. Because the labels are used inconsistently, a will or trust should spell out the result it wants rather than lean on the phrase alone.

How this works in your state

The concept is national, but the forms, procedure names, thresholds, and filing practice vary by state. Open your state glossary and guides to see how per capita is handled where the estate is being settled.

Information current as of April 4, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in your state can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.