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The forms and instructions provided here are intended to be used for a simple probate with no complications. There are numerous issues that could arise that would make these instructions inapplicable in whole or in part. If any of the following apply in your situation, then these forms and instructions may need to be modified and you should seek the advice of a qualified probate attorney.

  1. There are competing Wills or the original cannot be located
  2. The Will is not witnessed, or there is no self-proving affidavit
  3. There are disputes about the validity of the Will
  4. The Will contains a trust
  5. The Will attempts to dispose of the spouse’s share of community property
  6. There are heirs who are minors and are not the children of the surviving spouse
  7. The PR/Administrator lives outside of WA, predeceased decedent, or elects not to serve
  8. The commissioner does not grant nonintervention powers
  9. The Administrator is unable to obtain a bond
  10. The decedent owed money to the PR/Administrator
  11. An heir contests the Will or objects to the PR/Administrator’s appointment
  12. The decedent is legally separated from their spouse, but not divorced
  13. The decedent was in a committed intimate relationship or owned property jointly with others
  14. There are disputes about who are the legal heirs (ie, questions about valid adoption)
  15. A child or spouse was omitted from the Will
  16. The decedent is owed money from others
  17. The decedent has outstanding claims/lawsuits pending against him/her
  18. The decedent owned real property outside Washington
  19. The decedent left firearms to heirs
  20. The decedent’s property was held in trust
  21. Decedent owned and ran a business
  22. The decedent has significant digital assets
  23. Real property of decedent is in foreclosure
  24. An heir had a bankruptcy discharge within the last 6 months
  25. There are claims from DSHS (ie, for medicaid recovery)
  26. There are claims from the IRS (ie, for back taxes)
  27. There are title issues or boundary disputes on the real property
  28. Someone needs to be evicted from a property of decedent
  29. The Estate assets are not worth enough to cover the claims that have been received
  30. Decedent’s debts would necessitate selling family home to the detriment of a spouse or minor children
  31. The value of the total taxable estate (including nonprobate assets) exceeds $2,193,000 (for 2021)
  32. The PR/Administrator passes away during administration of the estate
  33. Someone has absconded with estate assets
  34. Heirs cannot be located
  35. The decedent was murdered or financially abused by an heir

Probates with a Will

Typically, the Will nominates someone to serve as Personal Representative (“PR”) of the Estate, to serve without bond and with nonintervention powers.  If (1) the will is properly executed, (2) the will does not require a bond or court supervision, (3) the person nominated in the will is filing the petition, (4) there is no surviving spouse (or the petitioner is the surviving spouse), and (5) the estate is solvent (any debts can be paid from estate assets with something left over), then the PR can follow the relatively simple procedure for a Testate Probate.

  1. Opening the Probate: The first step to begin the Probate is to prepare a PETITION for Letters Testamentary and Nonintervention Powers.  The Petition requires specific information and must list all heirs named in the Will, as well as any persons who would inherit under the laws of intestacy if there were no Will.   The Petition is filed with any Superior Court in WA State, along with a filing fee.  The PR presents the original Will and the Petition before a commissioner in the Superior Court’s Probate/Ex Parte Department. The Commissioner will ask the PR questions about the Estate and will run a background check on the PR.  If the will is valid, and as long as the PR has not been convicted of any felonies or crimes of moral turpitude, the court will sign the PR’s ORDER granting Letters Testamentary and Nonintervention Powers.  The PR will need to file an OATH OF PERSONAL REPRESENTATIVE stating that they are qualified to serve as PR.   Then, the court clerk will issue original LETTERS TESTAMENTARY to the PR for a fee.  This is the document that proves the PR’s legal authority to open an estate account, liquidate assets, pay creditors, and otherwise administer the Estate.
  2. Giving Notice of the Probate: After the PR has been appointed by the Court, they should mail a NOTICE OF APPOINTMENT to each person listed in the Petition, along with a copy of the Will.  The Notice, including a declaration of mailing, should be filed with the Court.   In addition, any interested party may present the PR with a REQUEST FOR SPECIAL NOTICE.  Thereafter, the PR will be required to give at 10 days’ notice to the person requesting special notice of the PR’s intent to take certain actions or file certain documents with the court.
  3. Giving Notice to Creditors: Generally, the PR should publish a NOTICE TO CREDITORS in a newspaper of general circulation in the County where the Decedent lived or owned real property.  The notice will run once a week for three consecutive weeks for a fee.  The Notice to Creditors must be mailed to DSHS and to all known creditors, and a copy of the Notice, along with a Declaration of Mailing, should be filed with the court.  Creditors will then have four months months from the date of first publication or 30 days from the date it was mailed (whichever is later) to present a CREDITOR’S CLAIM to the PR of the Estate.   The Notice to Creditors must also be mailed to all creditors who can reasonably be ascertained.  The PR may consider ordering a copy of the Decedent’s credit report for this purpose.  Proof of mailing the notice to known creditors must be filed with the court.
  4. Liquidating Assets: Assets that may be gathered and/or liquidated include, but are not limited to, bank accounts, investment accounts, retirement accounts, stocks, bonds, CD’s, personal property, real property, etc. Before the PR begins to liquidate assets, the PR should open an Estate Checking Account.  In order to open the account, the PR will need an original Letters Testamentary and an EIN from the IRS.  The PR will complete an SS-4 and submit it to the IRS in order to obtain the EIN (this can be done online at irs.gov).   Also before liquidating assets, the PR will prepare an INVENTORY & APPRAISEMENT, listing the value of the Decedent’s assets as of the date of death. The inventory may be updated as assets are sold.
  5. Pursuing Claims: If the PR learns that the Decedent was owed money or had a claim against another person, the PR may stand in the shoes of the Decedent to pursue that claim on behalf of the Estate.  This may include initiating a lawsuit or negotiating a settlement with the debtor.
  6. Paying Taxes: The PR should seek the advice of a tax preparer to determine whether state or federal income taxes are due or whether state or federal estate taxes are due. Taxes due should be paid from the Estate account.  Possible tax obligations might include:
    1. Income taxes payable by the decedent for income earned while alive. The PR should check to see that any income tax returns for the decedent have been filed, including an income tax return for the year the decedent passed.
    2. Income taxes on income earned by the estate after the date of death. If the estate earns income, it is also required to file a tax return.
    3. State and federal estate taxes. Most people do not have to worry about state or federal income taxes. These taxes are applied based on the total value of the decedent’s estate (including both probate and nonprobate property). If the total value exceeds $2,193,000 (for 2019), taxes may be due to Washington. If the estate value plus the value of the decedent’s lifetime taxable gifts exceeds $11,400,000 (for 2019), federal estate tax may be due.
  7. Paying Creditors: When the PR receives a creditor’s claim, they will either accept or reject the claim.  If the claim has not been properly substantiated, served, filed, or was untimely, the PR may reject the claim, send a NOTICE OF REJECTION OF CLAIM, and file it with the court.  All proper claims should be reviewed at the end of the four-month creditor’s period.  If there are sufficient funds to pay the claims, the PR should pay the claims from the Estate account and send the creditor a RECEIPT ON CREDITOR’S CLAIM to sign and return after payment of the claim has cleared.  The receipt should be filed with the court.
  8. Reimbursements: The PR is responsible for reimbursing any family member who paid for last illness/funeral/burial costs.  The PR may also be reimbursed for their own expenses in administering the estate if they maintain proper documentation.  The PR can also be compensated for time spent. For example, time spent consulting with an attorney, the IRS, a real estate agent, a tax preparer, and others may be compensated if the PR carefully tracks their time.
  9. Accounting and Disbursements: When all of the above have been paid, the PR should prepare a FINAL ACCOUNTING to document the value of the assets, the amount of all debts and expenses paid and reimbursements due, any income received by the Estate, and taxes and professional fees paid.  The Final Accounting will specify how much the Estate has to disburse to heirs.  The PR will follow the terms of the will for distributions to heirs.
  10. Closing the Probate: The PR should prepare a DECLARATION OF COMPLETION listing the amounts left to be paid, if any, and the heirs to receive final distributions.  It is often good practice to mail a copy of the Declaration of Completion, a final distribution check, and a RECEIPT AND WAIVER to each heir.  The Declaration of Completion and each signed receipt should be filed with the court.