Washington D.C.

Probate in Washington D.C.

The District of Columbia has its own probate court — the Probate Division of the DC Superior Court — which handles estate matters under DC Code Title 20. DC probate is generally more manageable than probate in states like California, but it still requires court involvement for estates above the small-estate threshold.

DC uses an unsupervised administration process for most estates, meaning the personal representative (executor) can act without court approval for routine transactions. The court supervises only when creditors object or specific issues arise. This makes DC probate faster than fully supervised systems — typically 6–12 months for straightforward estates.

The personal representative must publish notice to creditors in a local newspaper and allow a 6-month creditor claim period from appointment. Once creditors are resolved, the estate can be closed.

Simplified estate procedures

For estates with gross personal property of $40,000 or less (not counting real estate), DC allows a simplified small-estate affidavit procedure. An heir or surviving spouse can present a sworn affidavit to financial institutions to transfer assets without opening a formal probate case. The affidavit can be used 30 days or more after the date of death.

Real property cannot pass by affidavit — it requires either formal probate or, if jointly owned with right of survivorship, a recorded affidavit of survivorship filed with the DC Office of Tax and Revenue.

Surviving spouses have additional options: a spouse may claim an "elective share" of the estate equal to one-third of the augmented estate, regardless of what the will provides.

Death certificates

Certified copies of DC death certificates are issued by the DC Vital Records Division, part of the Department of Health. The cost is $18 per certified copy. Orders can be placed online, by mail, or in person at the DC Vital Records office.

The funeral home will file the initial certificate and typically orders the first batch of certified copies. Request at least 8–10 copies at the time of filing — reordering later is more expensive and time-consuming.

Ordering more copies later: Visit the DC Vital Records Division website or appear in person at the office. In-person requests are typically fulfilled the same day; mail orders take 4–6 weeks.

Estate tax

Washington D.C. imposes its own estate tax on taxable estates above $4 million. The tax rate starts at 11.2% and rises to 16% for estates above $10 million. This is a tax on the estate itself — not on individual inheritances — paid before distributions are made to heirs.

DC does not have a separate inheritance tax. Heirs pay no DC tax on what they receive; the tax is levied on the estate before distribution.

The federal estate tax applies only to estates above $13.61 million (2024 threshold). Estates between $4 million and $13.61 million owe DC estate tax but not federal estate tax.

Notable rules

• Elective share: A surviving spouse may elect to receive one-third of the augmented estate, regardless of what the will says. This election must be made within 6 months of the personal representative's appointment.
• Intestacy priority: Under DC's intestacy law, the surviving spouse inherits the entire estate if there are no surviving descendants; if there are descendants, the spouse takes one-half and descendants split the other half.
• Creditor claim period: Six months from the date of the personal representative's appointment, or 30 days from when the creditor received notice — whichever is later.
• Real property transfer tax: When inherited real property is later sold or transferred, DC imposes a recordation tax and transfer tax. The combined rate is generally 2.9% of the property value for non-exempt transfers.
• Homestead benefit: DC offers a homestead deduction for owner-occupied properties, reducing the assessed value for property tax purposes. This deduction does not carry over automatically to an heir — heirs must re-apply within 30 days of transfer.
• No common law marriage: DC does not recognize common law marriage for couples who established their relationship in DC. Unmarried partners do not have automatic inheritance rights.

Key contacts

• DC Vital Records Division: dchealth.dc.gov/vital-records
• DC Superior Court Probate Division: dccourts.gov/probate
• DC Bar Lawyer Referral Service: dcbar.org
• DC Office of Tax and Revenue (estate tax): otr.cfo.dc.gov