US Probate Requirements Guide

Step-by-step processes, forms, fees, and timelines for all 50 states & DC.

California is a community property state with one of the most structured probate systems in the US. Probate is required for estates exceeding $239,700 in assets (effective April 1, 2026; applied based on date of death, not filing date). The state uses a statutory fee schedule for executor and attorney compensation based on estate value. There is no state estate or inheritance tax, but probate can be lengthy and expensive.

Step-by-Step Process

1. 1Determine if probate is required (estates over $239,700 threshold, effective April 1, 2026)
2. 2File Petition for Probate (DE-111) with the Superior Court
3. 3Publish Notice of Petition to Administer Estate in local newspaper
4. 4Attend court hearing (typically 4–6 weeks after filing)
5. 5Receive Letters Testamentary (DE-150) from the court
6. 6File Inventory and Appraisal (DE-160) within 4 months
7. 7Notify creditors and allow 4-month claim period
8. 8Pay debts, taxes, and expenses
9. 9File Final Account and Petition for Distribution (DE-295)
10. 10Distribute assets after court approval

Required Forms

Fees(PERCENTAGE (STATUTORY))

California uses a statutory fee schedule: 4% of first $100K, 3% of next $100K, 2% of next $800K, 1% of next $9M. Both executor and attorney receive this fee.

Small Estate Option

Threshold: $239,700 (effective April 1, 2026) — Estates at or below $239,700 (effective April 1, 2026; replaces the prior $208,850 figure) may use a Small Estate Affidavit (Prob. Code §13100) — no court proceeding. AB 2016: a Petition to Determine Succession may be used to bypass full probate for a primary residence valued up to $750,000 (effective April 1, 2025). Excludes assets in joint tenancy, POD/TOD accounts, and funded trusts. Date of death — not filing date — determines which threshold applies. Note: title companies may still hesitate to accept the AB 2016 shortcut despite the law allowing it.

Timeline

Digital Filing

✅ Available — Varies by county (e.g., Los Angeles uses LASC e-filing)

Bond Requirements

Usually required. Amount set by court based on estate value. Can be waived by will or consent of all beneficiaries.

Notice Requirements

• Publish Notice of Petition to Administer Estate in local newspaper
• Mail notice to all known creditors within 30 days of appointment
• 4-month creditor claim period from notice to creditors
• File proof of publication with the court

Unique Considerations

• Community property state — surviving spouse's half is not subject to probate
• Statutory fee schedule makes California probate among the most expensive in the US
• Probate Referee appointed by court to appraise non-cash assets
• Independent Administration of Estates Act (IAEA) allows executor to act without court approval for many actions
• No state estate or inheritance tax

Key Deadlines

Common Mistakes — California

Key Legislation

• California Probate Code (Division 1–11)
• California Family Code §§ 760–761 (Community Property)

1. Distributing before paying debts — If you distribute to beneficiaries before all debts and taxes are paid, you may be personally liable for the shortfall.

2. Missing the IRS estate tax filing deadline — Federal estate tax return (Form 706) is due 9 months after death for estates exceeding the federal exemption ($15M per individual / $30M per married couple in 2026, made permanent by the One Big Beautiful Bill Act and indexed for inflation starting 2027).

3. Ignoring state estate or inheritance taxes — 13 states plus DC have estate taxes, and 6 states have inheritance taxes — often with much lower thresholds than the federal exemption.

4. Not publishing creditor notice — Failing to properly publish notice to creditors can extend your personal liability and delay closing the estate.

5. Poor record-keeping — Document every transaction. Beneficiaries and the court can demand a full accounting.

6. Mixing personal and estate funds — Always open a separate estate bank account. Commingling is a breach of fiduciary duty.

7. Acting before deciding to accept — Once you 'intermeddle' with estate assets, stepping down as executor becomes very difficult.

8. Ignoring digital assets — Digital accounts, cryptocurrency, online businesses, and social media accounts all need to be addressed in estate administration.

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