Alaska Probate Guide
If you've just lost someone and are facing the Alaska probate process — this guide walks you through what it costs, how long it takes, the exact filings Alaska requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$50,000
Collection of Personal Property by Affidavit
Court
Superior Court — Probate Master/Registrar
Filing fee: $75–$200
Executor Commission
Reasonable fee
~$30,000 on a $1M estate
Probate is required when the decedent owned solely-titled real property or personal property exceeding the small-estate caps. Assets passing outside probate include jointly-held property with survivorship rights, POD/TOD accounts, life insurance and retirement plans with named beneficiaries, transfer-on-death deeds, and trust assets.
Alaska's four-month creditor claim period (from first publication) is the primary bottleneck for most informal probates; supervised or contested estates routinely take a year or more.
Alaska's Collection of Personal Property by Affidavit allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Current threshold for personal property (excluding vehicles) | $50,000 |
| Current separate cap for vehicles | $100,000 |
Alaska's small-estate affidavit covers up to $50,000 of personal property (excluding vehicles) plus up to $100,000 in vehicles, after deducting debts and liens. The estate cannot include real property, and the affidavit may be used 30 days after death.
Alaska requires 'reasonable compensation' without prescribed percentages. The personal representative keeps time records and submits a fee request that the court evaluates against local norms.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $30,000.
Attorney fees:
Attorney fees are negotiated (typically hourly) and subject to court review for reasonableness. Alaska has no statutory attorney-fee schedule.
Multiple co-executors:
Co-personal representatives are each entitled to reasonable compensation for the work they actually perform; total compensation must remain reasonable in light of the estate's size and complexity.
Statute: AS 13.16.430 (compensation of personal representative)
Bond is generally not required for informal probate unless requested by an interested party or ordered by the court. The will may waive bond, and most appointments proceed without bond.
Statute: AS 13.16.235
Alaska has no state estate tax or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple under the One Big Beautiful Bill Act.
Alaska is a separate-property state, but uniquely offers elective community property via written agreement under AS 34.77 (Alaska Community Property Act). Without such an agreement, the surviving spouse may elect a one-third share of the augmented estate (AS 13.12.202).
Alaska's Medicaid Estate Recovery Program (AS 47.07.055) recovers long-term care benefits from the probate estate of recipients age 55 or older. Recovery is limited to probate assets; the state will not pursue recovery if collection cost exceeds half the expected recovery or below a $10,000 minimum. Medicaid claims arise at the time services are provided and must be presented within the four-month creditor period.
The full Alaska executor checklist has 23 milestones: 10 specific to Alaska law (shown below — filings, forms, and court interactions tied to Alaska statutes) and 13 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Alaska Department of Health, Bureau of Vital Statistics. These are required by the superior court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Alaska has adopted the Uniform Probate Code (AS 13.06 through 13.36), which provides flexible and streamlined probate procedures. Alaska is also an opt-in community property state, allowing spouses to elect community property treatment for some or all assets via a community property agreement.
Determine administration type and file petition
Under Alaska's UPC-based system, estates can proceed through informal probate (no hearing required, handled by the registrar), formal probate (court hearing before a judge), or supervised administration. Qualifying small estates (see the small-estate threshold above) may use a simplified affidavit procedure under AS 13.16.680. File the appropriate application with the superior court.
Receive Letters Testamentary or Letters of Administration
After appointment by the court or registrar, the personal representative receives Letters Testamentary (testate) or Letters of Administration (intestate). Under informal proceedings, Letters may be issued without a hearing. The personal representative must accept appointment and may need to post a bond. Obtain multiple certified copies.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account. Alaska's UPC framework grants the personal representative broad authority to manage estate funds under informal administration.
File final personal income tax return (Form 1040)
File the decedent's final federal income tax return (Form 1040) for the period from January 1 through the date of death. Alaska does not impose a state individual income tax, so no state income tax return is required. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041. Alaska does not impose a state income tax on estates or trusts, so no state-level fiduciary return is required. The estate may choose a fiscal year ending in any month within 12 months of death.
File estate tax return (Form 706) if applicable
If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. Alaska does not impose a separate state estate or inheritance tax. Form 706 may be filed to elect portability of the deceased spouse's unused exclusion amount.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Alaska intestacy law (AS 13.12). Alaska provides the surviving spouse a homestead allowance, family allowance, and exempt property right under AS 13.12.402-404. Obtain signed receipts from all beneficiaries.
File closing statement or petition for court order
Under informal proceedings, after the estate has been open for at least six months and all obligations are met, the personal representative may close the estate by filing a verified Closing Statement under AS 13.16.600. Under supervised administration, a petition for final distribution and discharge must be filed with the court for approval.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the judicial district where the estate is being administered, once a week for three consecutive weeks, as required by AS 13.16.450. Creditors have four months from the date of first publication to present their claims. Also mail notice to all known creditors.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations. If the decedent and spouse had a community property agreement, identify which assets are community property versus separate property.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets with the court within three months of appointment, as required by AS 13.16.580. The inventory must include all real and personal property with date-of-death fair market values. Send a copy to all interested persons. Engage appraisers for real property and other assets requiring professional valuation.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Review and pay valid creditor claims
Evaluate all claims presented within the four-month creditor period. Allow or disallow each claim under AS 13.16.460. Pay valid claims from estate funds in the statutory order of priority: costs of administration, reasonable funeral expenses, debts with preference under federal law, taxes, medical expenses of the last illness, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
Close the estate bank account
After all distributions are complete and the estate has been formally closed, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain all bank statements and financial records for at least five years for potential tax audits.
Out-of-state decedents owning Alaska real property require ancillary probate in the Alaska superior court for the relevant judicial district. Authenticated copies of the foreign letters and will are typically sufficient to commence proceedings.
Most informal probates run 6 to 12 months. The mandatory 4-month creditor claim period (from first publication of notice) is the primary bottleneck; contested or supervised estates often take longer.
Superior Court filing fees are roughly $75–$200 depending on the type of proceeding. Personal representative compensation is 'reasonable' (not a fixed percentage), and attorney fees are typically hourly.
Up to $50,000 of personal property (excluding vehicles) plus up to $100,000 in vehicles can be collected by affidavit under AS 13.16.680, provided the estate contains no real property and 30 days have passed since death.
Attorneys are not required, especially for informal probate of simple estates. Most Alaskans hire counsel for estates with real estate, contested issues, or Medicaid recovery.
Yes — through revocable living trusts, joint tenancy with right of survivorship, POD/TOD account designations, beneficiary designations, and Alaska Transfer on Death Deeds for real estate (AS 13.48).
Alaska has no specific day-count deadline. The custodian must deliver the will to the court or a person who can secure probate 'with reasonable promptness' under AS 13.12.516; willful failure can result in damages liability.
No. Alaska has no state estate or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple.
Yes. Alaska adopted the Uniform Real Property Transfer on Death Act at AS 13.48. A properly recorded TOD deed transfers Alaska real estate to the beneficiary at death without probate.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Alaska probate attorney.