Arkansas Probate Guide
If you've just lost someone and are facing the Arkansas probate process — this guide walks you through what it costs, how long it takes, the exact filings Arkansas requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$100,000
Small Estate by Affidavit (Collection by Distributee)
Court
Circuit Court — Probate Division
Filing fee: $165–$200
Executor Commission
Statutory scale
~$30,200 on a $1M estate
Probate is required when assets exceed the small-estate cap or include solely-titled real property that cannot be transferred by beneficiary deed. Assets passing outside probate include jointly-titled property with survivorship, beneficiary deeds, POD/TOD accounts, and trust assets.
Arkansas's six-month creditor claim period (from first publication) is the principal bottleneck; estates with real property or dower/curtesy issues commonly take 9–12 months.
Arkansas's Small Estate by Affidavit (Collection by Distributee) allows qualifying estates to skip formal probate.
Current threshold: $100,000
Under Ark. Code § 28-41-101, a distributee may file an affidavit 45 days after death if the estate (less encumbrances, homestead and statutory allowances) does not exceed $100,000. The filing fee is $25, and publication is required if real property is included.
Arkansas caps personal representative fees at 10% of the first $1,000, 5% of the next $4,000, and 3% of the balance of personal property received. The personal representative may fix their own fee within the statutory cap without prior court approval; an interested party may petition for review.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $30,200.
Attorney fees:
Attorney fees in Arkansas probate follow a separate statutory schedule under Ark. Code § 28-48-108(d): 5% of the first $5,000, 4% of the next $20,000, 3% of the next $75,000, 2.75% of the next $300,000, 2.5% of the next $600,000, and 2% above that — based on total market value of real and personal property. (Personal-representative commissions under § 28-48-108(c) follow a different schedule applied to personal property received.)
Multiple co-executors:
Co-personal representatives share a single statutory fee; the court may apportion among them based on services rendered.
Statute: Ark. Code § 28-48-108
Enter the estate's gross value to estimate statutory probate costs in Arkansas.
Executor commission
Statutory (Ark. Code § 28-48-108)
$15,150
Attorney fees
Not statutory in Arkansas — negotiated separately (hourly, flat, or % of estate, typically 2–4%).
varies
Court filing fee
Sliding scale $165–$200
$165+
Estimated statutory total
$15,315 + attorney fees
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and Arkansas-specific surcharges. Does not constitute legal or financial advice.
Personal representatives must furnish bond equal to the value of personal property plus one year's income, unless waived by the will or by the consent of all distributees.
Statute: Ark. Code § 28-48-201
Arkansas 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.
Arkansas is one of the very few states still recognizing common-law dower and curtesy. The surviving spouse receives one-third of real estate for life and one-third of personal property absolutely (one-half each if no descendants); these rights trump the will, creditors, and intestate distribution under Ark. Code § 28-39-401.
The Arkansas Department of Human Services recovers Medicaid benefits paid to recipients age 55 or older through estate recovery (Ark. Code § 20-76-436). Recovery targets probate assets — typically real estate — and may be waived if not cost-effective or if recovery would impose undue hardship on heirs.
The full Arkansas executor checklist has 24 milestones: 13 specific to Arkansas law (shown below — filings, forms, and court interactions tied to Arkansas statutes) and 11 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 Arkansas Department of Health, Division of Vital Records. These are required by the circuit court (probate division), financial institutions, insurers, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Under Arkansas Code Section 28-40-102, any person having custody of a will must deliver it to the circuit court clerk within a reasonable time after learning of the testator's death. Arkansas recognizes holographic wills if entirely in the testator's handwriting, dated, and signed.
File petition for probate with the circuit court
File a Petition for Probate and issuance of Letters Testamentary (or Letters of Administration for intestate estates) with the circuit court, probate division, in the county where the decedent was domiciled. Arkansas also offers a simplified small estate affidavit procedure for personal property qualifying small estates Arkansas Code Section 28-41-101.
Receive Letters Testamentary or Letters of Administration
After the court admits the will to probate and appoints the executor or administrator, Letters Testamentary or Letters of Administration are issued. The personal representative must take an oath and may be required to post bond unless waived by the will. Obtain multiple certified copies for financial institutions and other parties.
Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is administered, once a week for two consecutive weeks. Creditors have three months from the date of first publication to present their claims under Arkansas Code Section 28-50-101. Also mail notice to all known or reasonably ascertainable creditors.
File final personal income tax return (Form 1040 and Arkansas Form AR1000F)
File the decedent's final federal income tax return (Form 1040) and Arkansas individual income tax return (Form AR1000F) for the period from January 1 through the date of death. Arkansas imposes a graduated state income tax. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041 and Arkansas Form AR1002F) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Arkansas Fiduciary Income Tax Return (Form AR1002F). The estate is treated as a separate taxpayer from the date 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. Arkansas does not impose a separate state estate or inheritance tax. Form 706 may be filed for portability of the deceased spouse's unused exclusion amount.
Review and pay valid creditor claims
Evaluate all creditor claims filed within the three-month claims period. Allow or reject each claim. Pay valid claims from estate funds in the order of priority established by Arkansas law: costs of administration, funeral expenses, expenses of last illness, debts with federal preference, taxes, and all other claims.
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 Arkansas intestacy law (Arkansas Code Section 28-9-214). Arkansas provides the surviving spouse an elective share of the estate under Arkansas Code Section 28-39-401. Obtain signed receipts from all beneficiaries.
File final accounting with the circuit court
File a final accounting with the circuit court detailing all estate receipts, disbursements, and distributions. Under Arkansas Code Section 28-52-101, the personal representative must file a final settlement. The court will review and approve the accounting.
Petition for discharge and close the estate
After the final accounting is approved and all distributions are complete, petition for discharge. The court will enter an order closing the estate and releasing the personal representative from further liability.
Close the estate bank account
After all distributions are complete and the court has discharged the personal representative, close the estate bank account. Verify all checks have cleared and the balance is zero. Retain financial records for at least five years.
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. The surviving spouse and dependent children may qualify 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.
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 for all accounts and begin marshaling estate assets.
Open an estate bank account
Obtain an EIN from the IRS using 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 to provide a clear record for the court and beneficiaries.
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 circuit court within two months of appointment. The inventory must include all real and personal property with date-of-death fair market values. Engage qualified appraisers for real estate, business interests, and other valuable property.
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.
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.
Out-of-state decedents owning Arkansas real property require ancillary probate in the Circuit Court for the county where the property is located, with authenticated copies of the will and foreign letters.
Uncontested estates typically run 6 to 12 months. The mandatory six-month creditor claim period (from first publication of notice) sets the floor; contested estates or those with real estate often take longer.
Court filing fees are about $165–$200. Executor fees are capped at 10% / 5% / 3% by statute, and attorney fees follow a separate statutory tiered schedule under Ark. Code § 28-48-108 — both totaling roughly 5–7% of a typical estate.
Up to $100,000 (after deducting encumbrances, homestead, and statutory allowances). The distributee files an affidavit 45 days after death under Ark. Code § 28-41-101 with a $25 filing fee.
Attorneys are not strictly required, but Arkansas's statutory attorney-fee schedule effectively builds counsel into the budget, and most personal representatives engage an attorney — especially given dower and curtesy issues.
Yes — revocable living trusts, joint tenancy with right of survivorship, POD/TOD accounts, and Arkansas Beneficiary Deeds (Ark. Code § 18-12-608) for real estate all bypass probate.
Arkansas has no specific custodian-delivery deadline, but the will must be admitted to probate within five years of death (Ark. Code § 28-40-103). After that the estate passes by intestate succession.
No. Arkansas 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. Arkansas calls them 'Beneficiary Deeds' (Ark. Code § 18-12-608). When properly recorded during the owner's lifetime, they transfer Arkansas real estate at death without probate and can be revoked at any time.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Arkansas probate attorney.