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

Obtain certified death certificates

Order at least 10-12 certified copies of the death certificate from the West Virginia Department of Health and Human Resources, Vital Registration Office. These are required by the county commission, financial institutions, insurance companies, and government agencies.

Locate and review the will

Search for the decedent's original will and any codicils. West Virginia follows its own probate statutes under WV Code Chapter 41-44. Any person having custody of a will must present it to the county commission (or the circuit court clerk acting as commissioner of accounts) in the county where the decedent resided.

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.

File will and qualify as executor with the county commission

Present the will and qualify as executor (or apply for appointment as administrator) before the county commission (or clerk of the county commission) in the county where the decedent was domiciled. West Virginia's probate system uses the county commission rather than a separate probate court. Qualifying small estates may use a simplified procedure under WV Code Section 44-1A-1.

Receive Letters Testamentary or Letters of Administration

After the county commission admits the will and qualifies the executor, Letters are issued. The executor must take an oath and post a bond unless waived by the will. 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 WV Code Section 44-2-1. Creditors have three months from the date of first publication (or one year from the appointment, whichever is shorter) to present their claims. Also notify 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 appraisement with the county commission

Prepare and file an appraisement (inventory) of all estate assets with the county commission within three months of qualification. The county commission appoints appraisers to value the estate assets. The appraisement must include all real and personal property with date-of-death fair market values.

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 West Virginia Form IT-140)

File the decedent's final federal income tax return (Form 1040) and West Virginia individual income tax return (Form IT-140) for the period from January 1 through the date of death. West Virginia imposes a graduated income tax. A surviving spouse may file jointly.

File estate income tax return (Form 1041 and West Virginia Form IT-141) if applicable

If the estate earns more than $600 in gross income during administration, file federal Form 1041 and West Virginia Fiduciary Income Tax Return (Form IT-141). 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. West Virginia 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 presented within the claims period. Pay valid claims from estate funds in the order of priority established by West Virginia law.

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 West Virginia intestacy law (WV Code Section 42-1-1 et seq.). West Virginia provides the surviving spouse an elective share. Obtain signed receipts from all beneficiaries.

Obtain discharge and close the estate

After the county commission approves the settlement, the executor is discharged and the estate is closed. Close the estate bank account and retain financial records for at least five years.

Close the estate bank account

After all distributions are complete and the final accounting is approved, close the estate bank account. Ensure all outstanding checks have cleared and no further transactions are pending. Retain all financial records for at least seven years for tax and audit purposes.