Nevada Probate Guide
If you've just lost someone and are facing the Nevada probate process — this guide walks you through what it costs, how long it takes, the exact filings Nevada requires, and whether you can avoid formal probate entirely.
Typical Timeline
4–15 months
Uncontested formal probate
Small Estate Threshold
$25,000
Affidavit of Entitlement (NRS § 146.080)
Court
District Court
Filing fee: $285–$538
Executor Commission
Statutory scale
~$21,150 on a $1M estate
Nevada probate is required when solely-owned probate assets exceed the affidavit thresholds. Nevada is a community property state, so most assets acquired during marriage are jointly owned and pass directly to a surviving spouse outside probate (especially with right of survivorship). Real estate held in sole name typically triggers probate or a recorded Deed Upon Death.
Nevada offers four probate tracks. Affidavit of Entitlement and Set-Aside close in 4–8 weeks; Summary Administration (estates up to $500,000) typically takes 4–9 months; General Administration (over $500,000) runs 9–15 months. SB 404 (effective October 1, 2025) raised the Summary threshold from $300,000 to $500,000 and the Set-Aside / Affidavit limits.
Nevada's Affidavit of Entitlement (NRS § 146.080) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| General affidavit limit — current | $25,000 |
| Surviving spouse affidavit limit — current (SB 404 effective 10/1/2025) | $150,000 |
| Surviving spouse affidavit limit — historical (prior to 10/1/2025) | $100,000 |
Nevada's Affidavit of Entitlement under NRS § 146.080 applies when the gross value of the decedent's property (excluding vehicles) is $25,000 or less ($150,000 or less if the affiant is the surviving spouse, increased from $100,000 by SB 404 effective October 1, 2025). The affidavit may be used 40 days after death and does not require court filing.
Nevada sets personal representative compensation by statutory schedule under NRS § 150.020. Fees apply to the gross value of the estate handled by the personal representative. Extraordinary compensation for unusual services is allowed under NRS § 150.030.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $21,150.
Attorney fees:
Attorney fees are NOT set by the executor's statutory schedule. Under NRS § 150.060, attorneys for the personal representative are entitled to 'reasonable compensation' subject to court approval. A lawyer who also serves as personal representative cannot collect both statutory PR fees and reasonable attorney fees (NRS § 150.025).
Multiple co-executors:
Under NRS § 150.020(2), when multiple personal representatives serve, the compensation set by statute is divided among them as they may agree or as the court directs — it is not paid in full to each.
Statute: NRS § 150.020 (personal representative); § 150.060 (attorney)
Enter the estate's gross value to estimate statutory probate costs in Nevada.
Executor commission
Statutory (NRS § 150.020 (personal representative); § 150.060 (attorney))
$11,150
Attorney fees
Not statutory in Nevada — negotiated separately (hourly, flat, or % of estate, typically 2–4%).
varies
Court filing fee
Sliding scale $285–$538
$285+
Estimated statutory total
$11,435 + attorney fees
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and Nevada-specific surcharges. Does not constitute legal or financial advice.
Under NRS § 142.020, a personal representative must post bond before letters issue, in an amount fixed by the court (typically equal to the personal property value plus estimated annual income). The will can waive bond, and the court may waive bond when all beneficiaries consent.
Statute: NRS §§ 142.020–142.030
Nevada has no state estate tax, no inheritance tax, and no state income tax — a major selling point for retirees and high-net-worth families. Only the federal estate tax applies. The 2026 federal exemption is $15 million per individual and $30 million per married couple under the One Big Beautiful Bill Act (signed July 2025), with portability between spouses.
Nevada is a community property state. The surviving spouse automatically retains a one-half interest in all community property; only the decedent's half is subject to disposition by will. Nevada does NOT have a separate elective-share statute — community property characterization provides spousal protection. The surviving spouse can also petition under NRS § 146.070 to have an entire estate of $150,000 or less (increased from $100,000 by SB 404 effective 10/1/2025) 'set aside' to them without administration.
Nevada's Medicaid Estate Recovery program, authorized under NRS § 422.29302, pursues recovery from the probate estate of Medicaid recipients aged 55+ who received long-term care or HCBS waiver benefits. Recovery is deferred while a surviving spouse, minor child, or blind/disabled child lives. Importantly, Nevada law treats property transferred by Deed Upon Death as part of the deceased owner's estate for creditor and Medicaid recovery purposes, narrowing the protection of TOD deeds against Medicaid in some cases. Nevada applies the federal 5-year (60-month) lookback.
Nevada SB 404 raised key probate thresholds effective October 1, 2025: Summary Administration limit from $300,000 to $500,000; Set-Aside (NRS § 146.070) and Surviving Spouse Affidavit (NRS § 146.080) limits from $100,000 to $150,000. These changes substantially expand the number of Nevada estates that can use streamlined procedures.
Statute: Nevada SB 404 (2025 session)
The full Nevada executor checklist has 24 milestones: 8 specific to Nevada law (shown below — filings, forms, and court interactions tied to Nevada statutes) and 16 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 Nevada Department of Health and Human Services, Office of Vital Records. 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. Nevada follows its own probate statutes under NRS Chapter 136-148. Nevada is a community property state, so distinguishing between the decedent's separate property and community property is essential. Nevada also allows community property with right of survivorship, which avoids probate.
File petition for probate with the district court
File a Petition for Probate of Will and issuance of Letters Testamentary (or Letters of Administration for intestate estates) with the district court in the county where the decedent resided. Nevada offers general administration, summary administration (see the small-estate threshold above for current limits), and small estate affidavit procedures (see the small-estate threshold above for current limits).
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. As a community property state, carefully identify community versus separate property assets.
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. Nevada 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 administration, file federal Form 1041. Nevada does not impose a state income tax on estates, so no state fiduciary return is required.
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. Nevada does not impose a separate state estate or inheritance tax. Form 706 may be filed for portability.
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 Nevada intestacy law (NRS Chapter 134). The surviving spouse receives the community property interest. Nevada also provides a homestead exemption, family allowance, and exempt property. 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 the court admits the will and appoints the executor, Letters are issued. The executor must take an oath and post a bond unless waived. Obtain multiple certified copies for financial institutions.
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 NRS 155.020. The notice must be published once a week for three successive weeks. Creditors have 90 days from the date of first publication to file their claims.
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 and appraise estate assets
Prepare and file an inventory of all estate assets with the court within 60 days of appointment, as required by NRS 143.020. The inventory must list all property with date-of-death fair market values. The court may appoint appraisers for real estate and other valuable assets.
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 filed within the 90-day claims period. Pay valid claims from estate funds in the order of priority established by NRS 147.195: costs of administration, funeral expenses, debts with federal preference, expenses of last illness, family allowance, 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.
File final accounting with the court
File a final accounting with the district court detailing all receipts, disbursements, and distributions, as required by NRS 150.080. The court will review and approve the accounting and authorize final distributions.
Petition for discharge and close the estate
After the court approves the final accounting and all distributions are complete, petition for discharge. The court enters an order closing the estate and releasing the executor from further liability.
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-Nevada residents who die owning Nevada real estate require ancillary probate in the Nevada district court of the county where the property is located, unless the property was covered by a recorded Deed Upon Death (NRS § 111.655 et seq.).
Nevada's affidavit and set-aside procedures close in 4–8 weeks. Summary Administration (estates up to $500,000 under SB 404, effective Oct. 1, 2025) typically takes 4–9 months. General Administration for estates over $500,000 runs 9–15 months.
Filing fees range from $284.50 (Summary, $100k–$200k) to $537.50 (General, over $200k). Nevada uses a STATUTORY personal representative fee schedule under NRS § 150.020 (4% on first $15k, 3% on next $85k, 2% over $100k). A $1M estate generates approximately $21,150 in statutory PR fees, plus reasonable attorney fees set by the court.
Nevada's Affidavit of Entitlement (NRS § 146.080) applies to estates of $25,000 or less (general affiant) or $150,000 or less (surviving spouse, raised from $100,000 by SB 404 effective Oct. 1, 2025), excluding vehicles. The affidavit may be used 40 days after death and does not require court filing.
Nevada district court probate procedures (Summary and General Administration) are technical enough that most families retain an attorney. Affidavit of Entitlement and Set-Aside proceedings are simpler and sometimes handled pro se, particularly for surviving spouses.
Yes — common Nevada probate-avoidance tools include revocable living trusts, community property with right of survivorship, Deed Upon Death for real estate (NRS § 111.655), joint tenancy, payable-on-death accounts, and beneficiary designations.
Under NRS § 136.050, the custodian of a will must deliver it to the district court clerk within 30 days after notice of the testator's death. Failure to deliver exposes the custodian to civil damages and the court may compel delivery.
No. Nevada has no state estate tax, no inheritance tax, and no state income tax — making it one of the most tax-friendly states for retirees and high-net-worth families. 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.
Yes — Nevada authorizes 'Deed Upon Death' for real estate under NRS § 111.655 et seq. The deed must be properly executed, notarized, and recorded before the owner's death. Note: Nevada law treats TOD-transferred property as part of the estate for creditor and Medicaid recovery purposes, which can limit asset protection.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Nevada probate attorney.