First Steps After a Death in West Virginia

A medical professional must pronounce the death. If death was expected under hospice, the hospice nurse can pronounce; if unexpected, call 911. Then choose a licensed West Virginia funeral home or cremation provider to transport and care for your loved one.

Lock the residence, keep utilities and insurance active, and avoid distributing property until authority and ownership are clear. Real estate in West Virginia generally passes to heirs or devisees at death, but it still needs to be protected.

The clerk of the county commission needs the original signed will to admit it to probate. Anyone holding the will should deliver it so it can be offered for probate. Also look for codicils, trusts, deeds, vehicle titles, account statements, and life insurance policies.

Certified copies are issued by the West Virginia Vital Registration Office (West Virginia Department of Health) and cost $12 per copy; some county clerks issue copies from county records for about $5. The funeral home usually orders them for you. Order more than you think you need - banks, insurers, the DMV, and the clerk of the county commission all ask for one.

Probate is handled by the county commission in the county where the decedent resided, with the clerk of the county commission processing qualification and recording. West Virginia has no separate probate court and does not use a circuit court clerk for probate; a fiduciary supervisor oversees ordinary administration.

Separate probate assets (solely owned) from nonprobate assets such as joint survivorship accounts, beneficiary-designated accounts, life insurance, and trust property. This list becomes the basis for the appraisement and for deciding whether qualification is needed.

Under the West Virginia Small Estate Act, a successor may administer a small estate by affidavit WITHOUT appointing a personal representative when the probate personal property (small assets) is $50,000 or less, provided the decedent owned no probate real property (a small asset does not include real estate). A successor nominated in the will may proceed 30 days after death; another successor may proceed 60 days after death. Larger or more complex estates require a full administration with a qualified personal representative.

The person named in the will qualifies as executor; if there is no will, an eligible person qualifies as administrator. Make an appointment with the clerk of the county commission in the decedent's county. Bring the original will, a certified death certificate, and a list of the heirs and beneficiaries. West Virginia imposes NO probate tax and NO state estate or inheritance tax; you pay per-document clerk recording and probate fees. The clerk administers the fiduciary oath, may require a bond, and issues letters testamentary or of administration confirming your authority to act for the estate.

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 full administration settles WITHOUT reference to a fiduciary commissioner when the appraisement shows a value of $200,000 or less (exclusive of real estate specifically devised and nonprobate assets), or when there is a single competent beneficiary. Otherwise the county commission refers the estate to a fiduciary commissioner who audits claims and the accounting.

The personal representative must return an appraisement of the estate (with a nonprobate inventory) to the clerk of the county commission or fiduciary supervisor within 90 days after the date of qualification (W. Va. Code 44-1-14). West Virginia uses the West Virginia State Tax Department Estate Appraisement (Form ET 6.01) and Nonprobate Inventory (Form ET 6.02) for this filing.

The clerk of the county commission publishes a notice of administration as a Class II legal advertisement (once a week for two successive weeks). Claims against the estate must be filed within 60 days of the date of first publication (W. Va. Code 44-1-14a). Report the death to the Social Security Administration (1-800-772-1213), notify each bank and brokerage, file life insurance claims, and address debts.

Use the estate account for all estate income and expenses, and keep receipts for every transaction. Review the decedent's final federal Form 1040 and West Virginia Form IT-140, federal Form 1041 and any West Virginia fiduciary return if the estate earns income, and federal Form 706 only if the estate exceeds the federal exemption. West Virginia has no state estate or inheritance tax.