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

Obtain certified death certificates

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

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.

Determine administration type and file petition

Utah's UPC-based system offers informal probate (handled by the clerk without a hearing), formal probate (requires a court hearing), and supervised administration. Qualifying small estates may use a simplified collection by affidavit procedure under Utah Code Section 75-3-1201. File with the district court in the county where the decedent resided.

Receive Letters Testamentary or Letters of Administration

After appointment, Letters are issued. 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.

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 Utah Code Section 75-3-801. Creditors have three 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.

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.

File final personal income tax return (Form 1040 and Utah Form TC-40)

File the decedent's final federal income tax return (Form 1040) and Utah individual income tax return (Form TC-40) for the period from January 1 through the date of death. Utah imposes a flat income tax. A surviving spouse may file jointly.

File estate income tax return (Form 1041 and Utah Form TC-41) if applicable

If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Utah Fiduciary Income Tax Return (Form TC-41). The estate is a separate taxpayer.

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. Utah does not impose a separate state estate or inheritance tax. Form 706 may be filed for portability.

Review and pay valid creditor claims

Evaluate all claims within the three-month creditor period. Pay valid claims from estate funds in the statutory order of priority: costs of administration, funeral expenses, debts with federal preference, taxes, 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 Utah intestacy law (Utah Code Section 75-2-102). Utah provides the surviving spouse a homestead allowance, family allowance, and exempt property right. Obtain signed receipts from all beneficiaries.

File closing statement or petition for court order

Under informal proceedings, the personal representative may close the estate by filing a Closing Statement under Utah Code Section 75-3-1003. 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.