Probate 101: What Is the Probate Process?
Learn everything you need to know about probate, including what it is, the filings and deadlines involved & how the process works from start to finish in this guide.
What Does a Personal Representative Actually Do?
Petitions, notices, inventories, accountings: probate involves dozens of separate filings.
Thinking About Handling Probate Alone?
Learn the 12-step process before you start, so a missed deadline doesn’t turn into a costly do-over.
How Long Does Probate Really Take?
From notifying creditors to final distribution, here’s how to keep the process moving.
What Is Probate?
Probate is the court-supervised process of validating a deceased person’s will (or applying state intestate succession law when there isn’t one), appointing someone to administer the estate, and formally transferring assets to the rightful heirs or beneficiaries. The person appointed to handle this — the Personal Representative — is responsible for seeing the process through from the initial filing to final distribution.
The probate process touches many separate categories of activity, including:
- Filing the initial petition
- Appointing the personal representative
- Notifying creditors
- Handling federal tax filings
- Handling state tax filings
- Preparing an inventory and appraisement
- Proposing and distributing estate assets
- Preparing a final accounting
- Obtaining court approval
- Discharging the personal representative
Each of these categories involves its own specific documents and deadlines, which is why the process can feel lengthy and complicated even for a relatively simple estate.
Basics of Probate
When there’s a valid will, probate centers on authenticating that document and following the personal representative it names. When there isn’t one, the court instead applies Arizona’s intestate succession law to determine who inherits and who has priority to serve as personal representative.
This is a lengthy and complicated process. About once a quarter, someone comes in after attempting to handle probate on their own and giving up in frustration. Help is always available for someone in that position, but it’s worth understanding upfront that it costs more to clean up a mess than to do it correctly the first time.
Probate & Taxes
Tax filings run alongside the rest of the probate process and shouldn’t be overlooked.
- Federal Filings: This includes filing IRS Form 56 (Notice of Fiduciary Relationship), applying for an EIN using Form SS-4, filing the decedent’s final income tax return, and filing a fiduciary income tax return if the estate’s income exceeds $600.
- State Filings: This includes filing Arizona DOR Form ADFC with copies of the certified letters, filing a final income tax return, and filing a fiduciary income tax return marked “Final Return.”
- Professional Tax Preparation: Probate counsel typically doesn’t prepare tax returns directly, so it’s important to coordinate with a CPA or tax preparer to make sure all federal and state filings are handled correctly and on time.
Who Needs to Go Through Probate?
Anyone named as Personal Representative in a will, or anyone with priority under state law when there’s no will, will generally need to open probate to transfer estate assets that are solely in the deceased’s name.
Self-representation is allowed, and some people are comfortable handling the filings themselves. But given how many documents, deadlines, and notices are involved, most people benefit from professional guidance, particularly since it’s common for someone to attempt the process alone, run into trouble, and need help sorting it out later.
How Probate Works in 12 Steps
Here’s how the full probate checklist breaks down into a practical, step-by-step sequence.
- Prepare the initial filing documents. This includes the petition, acceptance of appointment, and several required notices, such as:
- Notice of Fiduciary Relationship (IRS Form 56)
- Notice of Assumption of Duties (Arizona DOR Form ADFC)
- Application for an Employer Identification Number (IRS Form SS-4)
- Obtain all necessary signatures. Every document needs to be properly signed before it can be filed.
- File the petition and supporting documents with the Probate Registrar. This includes the original will, witness affidavits, the filing fee, and several required forms and certificates.
- Have Letters of Personal Representative issued. This formally authorizes the personal representative to act on behalf of the estate.
- Verify the docket shows the letters were issued. Confirm this before the compliance hearing.
- Handle federal and state tax filings. File Form 56, apply for an EIN, and file the decedent’s final income tax return, plus a fiduciary return if required.
- Notify creditors. Publish notice once a week for three weeks, mail notice to known creditors, and calendar the 120-day claims period.
- Prepare an inventory and appraisement of the estate. Document everything the estate owns and its value.
- Propose and account for the distribution of assets. File a proposal for distribution and a full accounting of the estate with the court.
- Petition the court for final approval. Request approval of the final accounting and a decree of settlement and distribution, then attend the hearing.
- Distribute the estate’s assets. Prepare and record the instruments of distribution, obtain signatures, and collect receipts from distributees.
- Obtain discharge of the personal representative. File final documents, get the judge’s signature, and obtain exoneration of any bond.
