First Steps After a Death in Kentucky

A medical professional must pronounce the death. If death was expected under hospice, the hospice nurse can pronounce it; if unexpected, call 911. Then choose a licensed Kentucky funeral home or cremation provider to transport and care for your loved one. Kentucky death registration runs through the funeral director and the local registrar under KRS Chapter 213.

Lock the residence, keep utilities and insurance active, and hold off on giving away property until authority and ownership are clear. Kentucky real estate passes to the devisees under a will, to a surviving co-owner by survivorship, or to the heirs under KRS 391.010, but it remains subject to administration and to the estate's debts, so it still needs to be protected.

The District Court needs the original signed will to admit it to probate (KRS 394.140). A person who holds the will is directed to deliver it to the District Court after the death (KRS 394.040). Also look for codicils, trust papers, deeds, vehicle titles, account statements, and life insurance policies. Kentucky does not impose the three-year outer limit some states use, so offer the will for probate promptly.

Certified copies are issued centrally by the Kentucky Office of Vital Statistics (Cabinet for Health and Family Services) in Frankfort, not by local county registrars. The Office of Vital Statistics charges $6.00 for the search and first certified copy and $6.00 for each additional copy ordered at the same time (KRS 213.141); the $6.00 search fee is generally non-refundable. Order by mail, by phone at (800) 241-8322, or online through the state vendor VitalChek. Order 8 to 10 copies, because banks, insurers, the Social Security Administration, and the court all ask for one.

Kentucky probate is handled by the District Court in the county where the decedent resided (KRS 24A.120 gives the District Court exclusive jurisdiction over probate and the appointment and removal of personal representatives). Filings go to the circuit court clerk, who serves as the clerk of the District Court, and the will is recorded with the county clerk after it is admitted (KRS 394.140). Use the Kentucky Court of Justice site to find the county's District Court and circuit clerk.

Separate probate assets (solely owned, no beneficiary) from nonprobate assets such as joint survivorship accounts, beneficiary-designated accounts, life insurance, payable-on-death and transfer-on-death registrations, survivorship real estate, and trust property. This list decides whether the estate can dispense with administration under KRS 395.455 or needs a full personal representative. Note that Kentucky folds many nonprobate personal-property transfers back into the surviving spouse's dower or curtesy computation as surplus personalty (KRS 392.020(2)).

Kentucky's small-estate path is a District Court ORDER dispensing with administration, not an out-of-court affidavit. Under KRS 395.455, where the surviving spouse's or children's $30,000 exempt-property allowance under KRS 391.030, alone or together with preferred claims, equals or exceeds the distributable assets, the District Court may dispense with administration and transfer the assets to the surviving spouse (or, if none, the surviving children, or a person the spouse designates). The $30,000 figure is $15,000 for deaths before July 15, 2020. Larger estates need a personal representative appointed by the District Court.

File AOC-805, Petition for Probate of Will and/or Appointment of Executor/Administrator, in the District Court of the decedent's county of residence (KRS 395.015; 394.145). Bring the original will and a certified death certificate. The court admits the will and issues letters testamentary (with a will) or letters of administration (without). Kentucky requires no bond of a personal representative by default (KRS 395.130); the court may order one in its discretion.

An estate of any size may dispense with administration by written agreement of all beneficiaries entitled to the personal estate when the estate has no debts, the beneficiaries have advertised for creditors (posting at the courthouse for six weeks and publishing under KRS Chapter 424), and provision has been made for the state inheritance tax and any federal estate tax (KRS 395.470). The agreements are filed in the District Court with a motion.

Apply for a free estate EIN from the IRS, then open a bank account in the estate's name (for example, Estate of Jane Doe). Keep estate money completely separate from personal money and keep receipts for every payment and distribution. A surviving spouse may petition the District Court to withdraw up to $2,500 from a bank before the exempt property is set apart (KRS 391.030(2)).

The personal representative must file an inventory of the estate no later than 90 days after qualifying (KRS 395.250(1)(a)), using AOC-841, Inventory and Appraisement of Estate. The inventory is confidential, is placed under seal when filed, and a copy is transmitted to the Department of Revenue. Failure to file on time is subject to penalties under KRS 395.255 and 395.990.

Report the death to the Social Security Administration (1-800-772-1213), notify each bank and brokerage, file life insurance claims, and address debts. Claims that arose before death are barred unless presented within six months after the appointment of the personal representative (KRS 396.011(1)). Kentucky's non-claim period runs from APPOINTMENT, not from a published notice. If no personal representative is ever appointed, claims are instead barred two years after death. Allowed claims are paid in the statutory order under KRS 396.095.

Kentucky retains dower and curtesy (KRS 392.020) and does not use a Uniform Probate Code elective share. A surviving spouse who wants the dower or curtesy share instead of what the will gives must file an acknowledged renunciation with BOTH the court that admitted the will and the county clerk within six months after the will is admitted to probate (KRS 392.080). The $30,000 exempt-property allowance under KRS 391.030 is separate and is not conditioned on renouncing the will.

Use the estate account for all estate income and expenses, and keep receipts for every transaction. Kentucky imposes no effective state estate tax and no probate value tax, but it DOES levy a state inheritance tax (KRS Chapter 140): Class A beneficiaries are exempt, while Class B and Class C beneficiaries are taxed above small exemptions. Review the decedent's final federal Form 1040 and Kentucky Form 740, federal Form 1041 and Kentucky Form 741 if the estate earns income, the Kentucky inheritance tax return if a Class B or C transfer occurs, and federal Form 706 only if the estate exceeds the federal exemption.

A personal representative may distribute the estate six months after qualification, once the creditor claim period has run and claims and taxes are addressed (KRS 395.190). Close the estate by filing a settlement with the District Court using AOC-846, Settlement of Estate (final, periodic, or proposed) under KRS 395.600 to 395.657. An informal settlement may be available for smaller estates (KRS 395.605).