How to File Probate in Kentucky: Timeline, Costs & Executor Checklist

Obtain certified death certificates

Order at least 10-12 certified copies of the death certificate from the Kentucky Cabinet for Health and Family Services, Office of Vital Statistics. These are required by the district court, financial institutions, insurance companies, and government agencies.

Locate and review the will

Search for the decedent's original will and any codicils. Under KRS 394.110, any person having custody of a will must produce it before the district court clerk in the county where the decedent resided. Kentucky does not follow the UPC and has its own probate statutes under KRS Chapters 391-396.

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.

Receive appointment as executor or administrator

After the court admits the will and appoints the executor, Letters Testamentary are issued. If there is no will, the court appoints an administrator and issues Letters of Administration. The fiduciary must take an oath and typically post a surety bond. Obtain multiple certified copies.

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 county, as required by KRS 424.340. Creditors have six months from the appointment of the personal representative to present their claims. Also notify all known or reasonably ascertainable creditors by mail.

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.

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. Kentucky requires detailed financial records for court settlements.

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.

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.

File final personal income tax return (Form 1040 and Kentucky Form 740)

File the decedent's final federal income tax return (Form 1040) and Kentucky individual income tax return (Form 740) for the period from January 1 through the date of death. Kentucky imposes a flat income tax. A surviving spouse may file jointly for the year of death.

File estate income tax return (Form 1041 and Kentucky Form 741) if applicable

If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Kentucky Fiduciary Income Tax Return (Form 741). The estate is a separate taxpayer from the date of death.

Review and pay valid creditor claims

Evaluate all claims filed within the six-month claims period. Pay valid claims from estate funds in the order of priority established by KRS 396.015: costs of administration, funeral expenses, debts due the United States, debts due the Commonwealth, taxes, expenses of 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.

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 Kentucky intestacy law (KRS 391.010 et seq.). Kentucky provides the surviving spouse a dower or curtesy interest and a statutory share of personal property. Obtain signed receipts from all beneficiaries.

Obtain court discharge and close the estate

After the court approves the final settlement and all distributions are complete, the court enters an order discharging the executor and closing the estate.

Close the estate bank account

After all distributions are complete and the court has discharged the executor, close the estate bank account. Verify all checks have cleared and the balance is zero. Retain financial records for at least five years.