Nebraska Probate Guide
If you've just lost someone and are facing the Nebraska probate process — this guide walks you through what it costs, how long it takes, the exact filings Nebraska requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$100,000
Affidavit for Transfer of Personal Property Without Probate (Form CC 15:40)
Court
County Court
Filing fee: $22–$200
Executor Commission
Reasonable fee
~$25,000 on a $1M estate
Nebraska probate is required when the decedent's solely-owned probate assets exceed the $100,000 thresholds or include assets that can't be transferred by affidavit. Nebraska's inheritance tax (paid at the county level) is owed by most non-spouse beneficiaries regardless of probate, and many families open probate primarily to determine and pay the inheritance tax.
Nebraska informal probate under the UPC typically closes in 6–12 months. The 2-month creditor claim period (after notice) is the timing floor. Estates requiring Nebraska inheritance tax filings (most estates with non-spouse beneficiaries) often extend several additional months to complete county-level tax determinations.
Nebraska's Affidavit for Transfer of Personal Property Without Probate (Form CC 15:40) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Personal property — current (LB 543 effective 7/19/2024) | $100,000 |
| Real property — current (LB 543 effective 7/19/2024, raised from $50,000) | $100,000 |
| Real property — historical (prior to 7/19/2024) | $50,000 |
Nebraska has dual thresholds. Under Neb. Rev. Stat. § 30-24,125 (as amended by LB 543 effective July 19, 2024), the personal property affidavit applies when the estate's personal property does not exceed $100,000, and real property does not exceed $100,000 (raised from $50,000). The affidavit can be used 30 days after death.
Under Neb. Rev. Stat. § 30-2480, a personal representative is entitled to 'reasonable compensation' for services. Nebraska does not use a statutory percentage schedule. The court considers time, complexity, results, and customary rates.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $25,000.
Attorney fees:
Attorney fees in Nebraska probate are also 'reasonable' (Neb. Rev. Stat. § 30-2481). Typical Nebraska probate attorney fees run $2,500–$7,500 for a routine informal estate; estates with inheritance tax filings may run higher due to per-beneficiary tax determinations.
Multiple co-executors:
When co-personal representatives serve, total reasonable compensation is generally divided among them rather than paid in full to each.
Statute: Neb. Rev. Stat. § 30-2480 (personal representative); § 30-2481 (attorney)
Under Neb. Rev. Stat. § 30-2415, no bond is required for personal representatives appointed in informal proceedings unless the will requires it or an interested person requests it. The court may order bond in formal or supervised proceedings.
Statute: Neb. Rev. Stat. § 30-2415
Nebraska has NO estate tax, but is one of only 6 states with an INHERITANCE tax — paid by beneficiaries based on their relationship to the decedent. Rates and exemptions (effective Jan. 1, 2023, per LB 310): Class 1 (immediate family — spouse, children, parents, siblings, grandparents, descendants): 1% over $100,000 exemption per beneficiary (spouses are fully exempt). Class 2 (remote relatives — aunts, uncles, nieces, nephews): 11% over $40,000 exemption per beneficiary. Class 3 (unrelated): 15% over $25,000 exemption per beneficiary. Beneficiaries under age 22 pay no inheritance tax. The federal estate tax exemption for 2026 is $15M/$30M.
Filing deadline:
Inheritance tax is paid to the county treasurer of the county where the property is located. The return and payment are generally due within 12 months of death; interest accrues thereafter.
Statute: Neb. Rev. Stat. §§ 77-2001 to 77-2040
Nebraska is a separate-property state. Under Neb. Rev. Stat. § 30-2313, a surviving spouse may elect against the will and take an elective share of one-half of the augmented estate (reduced by property the spouse already received from the decedent). The election must be filed within 9 months after death or 6 months after probate of the will, whichever is later. Nebraska also provides a homestead allowance and exempt property allowance.
Nebraska's Medicaid Estate Recovery Program, administered by DHHS, pursues recovery against the probate estates of Medicaid recipients aged 55+ for nursing facility, HCBS, and related long-term care benefits. Recovery is deferred while a surviving spouse, minor child, or blind/disabled child lives, and undue hardship waivers are available. Nebraska applies the federal 5-year (60-month) lookback for long-term care eligibility.
Unique among states with inheritance tax, Nebraska's tax is collected and administered at the COUNTY level rather than by a state agency. Each county treasurer collects the tax from beneficiaries of property situated in that county, and county courts determine the tax owed. This can complicate estates with property in multiple Nebraska counties.
Statute: Neb. Rev. Stat. § 77-2018
The full Nebraska executor checklist has 23 milestones: 8 specific to Nebraska law (shown below — filings, forms, and court interactions tied to Nebraska statutes) and 15 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 Nebraska Department of Health and Human Services, Vital Records. These are required by the county court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Nebraska has adopted the Uniform Probate Code (Nebraska Revised Statutes Sections 30-2201 through 30-2902), providing flexible probate procedures.
Determine administration type and file petition
Nebraska's UPC-based system offers informal probate (handled by the registrar without a hearing), formal probate (requires a court hearing), and supervised administration. Qualifying small estates may use a simplified collection by affidavit procedure under Neb. Rev. Stat. § 30-24,125. File with the county court in the county where the decedent resided.
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. Nebraska estates may include agricultural land and farm equipment requiring specialized appraisal.
File final personal income tax return (Form 1040 and Nebraska Form 1040N)
File the decedent's final federal income tax return (Form 1040) and Nebraska individual income tax return (Form 1040N) for the period from January 1 through the date of death. Nebraska imposes a graduated income tax. A surviving spouse may file jointly.
File Nebraska inheritance tax
Nebraska's county-level inheritance tax was repealed effective January 1, 2026 under LB310 (2023). For decedents dying before that date, the tax was collected at the county level with rates varying by beneficiary relationship. This milestone does not apply to decedents dying on or after January 1, 2026.
File estate income tax return (Form 1041 and Nebraska Form 1041N) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Nebraska Fiduciary Income Tax Return (Form 1041N). The estate is a separate taxpayer.
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 Nebraska intestacy law (Neb. Rev. Stat. § 30-2302). Nebraska provides the surviving spouse a homestead allowance, family allowance, and exempt property right. Obtain signed receipts from all beneficiaries.
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 Letters Testamentary or Letters of Administration
After appointment, Letters are issued to the personal representative. Under informal proceedings, Letters may be issued without a hearing. The representative must accept appointment and may need to post a 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 legal newspaper in the county, as required by Neb. Rev. Stat. § 30-2485. Creditors have two months from the date of the published notice to present their claims. Also mail notice to all known creditors.
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.
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 within three months of appointment. The inventory must include all real and personal property with date-of-death fair market values. Send copies to interested persons.
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 within the two-month creditor period. Pay valid claims from estate funds in the statutory order of priority.
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.
File closing statement or petition for court order
Under informal proceedings, the personal representative may close the estate by filing a verified Closing Statement under Neb. Rev. Stat. § 30-24,100. Under supervised administration, a petition for final distribution and discharge must be filed.
Close the estate bank account
After all distributions are complete, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain financial records for at least five years.
Non-Nebraska residents who die owning Nebraska real estate require ancillary probate in the Nebraska county court where the property is located, and the property is also subject to Nebraska's county-level inheritance tax on non-spouse beneficiaries.
Nebraska informal probate typically takes 6–12 months. The 2-month creditor claim period (after notice) is the timing floor. Estates requiring inheritance tax determinations at the county level often extend several additional months.
County court filing fees start around $22 and may scale modestly with estate value. Personal representative and attorney fees are 'reasonable' under Neb. Rev. Stat. § 30-2480/2481. Typical total professional costs run $2,500–$7,500 for a routine estate; complex inheritance tax filings can push costs higher.
Nebraska's small estate affidavit (Form CC 15:40) applies when both personal property ≤ $100,000 AND real property ≤ $100,000 (raised from $50,000 effective July 19, 2024 under LB 543). The affidavit can be used 30 days after death.
Simple informal probate of uncontested estates can be handled without an attorney. Nebraska's inheritance tax — which requires per-beneficiary computation and county-level filings — practically warrants an attorney for most estates with non-spouse beneficiaries.
Yes — common Nebraska probate-avoidance tools include revocable trusts, Transfer on Death deeds for real estate (Neb. Rev. Stat. § 76-3401 et seq.), joint tenancy with right of survivorship, payable-on-death accounts, and beneficiary designations. Note: non-probate assets are still subject to Nebraska inheritance tax.
Nebraska does not impose a specific statutory day-count deadline for filing a will, but informal probate cannot be opened earlier than 120 hours (5 days) after death and generally cannot be opened later than 3 years after death.
Nebraska has NO estate tax — but it does have an inheritance tax (one of only 6 states). Class 1 (immediate family) pays 1% over $100,000 per beneficiary; Class 2 (remote relatives) pays 11% over $40,000; Class 3 (unrelated) pays 15% over $25,000. Spouses and beneficiaries under 22 are fully exempt. Federal exemption is $15M/$30M for 2026.
Yes — Nebraska adopted the Uniform Real Property Transfer on Death Act, codified at Neb. Rev. Stat. § 76-3401 et seq. A TOD deed must be recorded within 30 days of signing to be effective at the owner's death. The deed remains fully revocable during life.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Nebraska probate attorney.