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State guide

Kentucky

Estate law, probate process, and inheritance rules for Kentucky — in plain language.

Probate timeline
6–9 months typical

$2,000–$4,000 typical

Small-estate procedure
Under $30,000

Affidavit procedure KRS §391.030

State taxes
Estate tax: NoneInheritance tax: Yes

Class A (spouse, parents, descendants) exempt. Class B (siblings, in-laws) $1,000 exempt + tax. Class C (others) $500 exempt.

Common-law state
Spousal rights in Kentucky

Dower/curtesy: 1/2 of real estate + 1/2 of surplus personal property

If there is no will (intestate succession)

Spouse + descendants: spouse takes 1/2 of real + 1/2 of personal property.

Executor / personal-rep requirements
  • Must be 18+ and of sound mind
  • May be required to post bond unless will waives it
  • Must file inventory of estate assets
  • Must give notice to creditors per statute
Key filing deadlines
  • Will filed within 10 days of death (KRS §394.140)
  • Inheritance tax return: 18 months after death
  • Inventory: within 60 days of appointment
Common pitfalls in Kentucky
  • Kentucky retains common-law dower / curtesy
  • Inheritance tax catches siblings and non-relatives
  • Outdated beneficiary designations override the will
  • Real estate in another state triggers ancillary probate
  • Joint tenancy with non-spouse can create unintended consequences
Recommended actions for Kentucky residents
  • Class B/C beneficiaries: consider trust structures
  • Lifetime gifting to non-Class-A heirs (within 3 years clawed back)
Statute references
  • Kentucky Revised Statutes Title XXXIV (Wills and Decedents Estates)

Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Kentucky.

Important legal notice

Plan Your Passing is not a law firm. The information on this site is for general educational purposes only and does not constitute legal, financial, tax, medical, or professional advice. No attorney-client relationship is created by reading this site or using any tool on it. Estate, probate, tax, and inheritance laws differ by country, state, province, county, and individual circumstance, and they change over time. You are solely responsible for confirming the laws that apply to you. Always consult a licensed attorney in your jurisdiction before making any legal, financial, or tax decision regarding wills, trusts, beneficiaries, probate, real estate transfers, gifts, or end-of-life directives. The author, operators, and affiliates of this site disclaim all liability for actions taken or not taken based on its contents.

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