Utah Probate Estate

Does a Utah Will need to be probated?

Probate is not required if the estate’s value (less liens and encumbrances) is $100,000 or less. In such situations, the decedent’s personal property may be collected by using the appropriate Affidavit after 30 days have passed since the death 75-3-1201. If the estate is worth more, then probate of the Utah Will needs to be applied for. 75-3-102

Informal Probate Proceedings

Any interested person may file an application for informal probate. The application must include the original of the Utah Last Will and Testament, unless already deposited with the court. 75-3-301.

The applicant must give notice of the application to any person who has demanded same and to any personal representative whose appointment has not been terminated. The court gives written notice to the heirs and devisees who have not waived notice. The notice will give recipients 10 days to object to the granting of the probate. 75-3-306. However, if a person fails to object and informal probate is granted, they can still petition the court to set aside the probate under section 75-3-401.

If no person objects to the Utah Will and the registrar is satisfied with the contents of the application, then the registrar may issue a written statement of informal probate, which is conclusive until superseded by an order in a formal testacy proceeding. 75-3-302

Who may apply for informal probate?

Any interested person 75-3-308, defined as including:

  • Heirs (persons who would otherwise benefit under intestate succession laws)
  • Devisees (persons named as beneficiaries in the decedent’s Utah Will);
  • Children
  • Spouses
  • Creditors
  • Beneficiaries
  • Any others having a property right in or claim against a trust estate or the estate ofthe decedent. 75-1-201(24)

Utah Estate Tax

Utah Inheritance Tax is based on federal estate tax law, making it a “pick up” tax. The Utah estate tax is calculated using the state death tax allowed on the federal return (Form 706), less amounts due to other states.

A Utah inheritance tax return (Form TC-44R) needs to be filed with the Utah State Tax Commission if the death occurred prior to 1 January, 2005. Otherwise, Utah no longer requires a return to be filed or an Inheritance Tax Waiver.

Comments are closed.