{"id":376772,"date":"2016-04-11T01:24:12","date_gmt":"2016-04-11T06:24:12","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/utah-law\/utah-probate-and-estate-tax-laws.html"},"modified":"2017-10-25T14:33:03","modified_gmt":"2017-10-25T19:33:03","slug":"utah-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/utah-law\/utah-probate-and-estate-tax-laws.html","title":{"rendered":"Utah Probate and Estate Tax Laws"},"content":{"rendered":"\n
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Utah Probate and Estate Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

An estate tax<\/a> is a tax imposed on the transfer of a deceased person’s estate, and can be imposed by both the federal and state governments. Currently most states, including Utah, don’t collect an estate tax. Up until January 1st<\/sup>, 2005, Utah collected an estate tax that was equal to a portion of the federal estate tax bill. However, federal laws changed and Utah’s estate tax was effectively eliminated.<\/p>\n

On the other hand, the federal government does impose an estate tax. But, not all estates are required to pay the federal estate tax. As of the year 2015, the federal estate tax is only imposed on taxable estates that exceed $5,430,000. In order to determine the value of a deceased person’s "taxable estate," visit the IRS’ estate tax webpage<\/a>.<\/p>\n

The Probate Process in Utah<\/h2>\n

When someone dies they either die testate (with a valid will) or intestate (without a valid will). Either way, the deceased’s estate (or at least part of it) will likely go through probate<\/a>. Probate is the legal process by which a deceased person’s estate is distributed, after all debts, claims, and taxes that the estate owes are paid off. However, not all property goes through probate. For example, jointly held property, financial assets with a designated death beneficiary, revocable living trusts, and gifts all pass outside of probate.<\/p>\n

As for any portion of the estate that does go through probate, after all applicable debts and taxes are paid off the court will distribute what is left of the estate to the deceased’s heirs. If the deceased dies with a valid will<\/a>, then the probate court will attempt to settle the estate according to the terms of the will. If the deceased dies intestate<\/a>, then the estate will be distributed according to Utah’s laws of intestate succession. The following chart outlines the basics of Utah’s succession laws.<\/p>\n\n

Code Section <\/b><\/p>\n<\/td>\n

Utah Code section 75-2-102<\/a>: The Surviving Spouse’s Share<\/b><\/td>\n<\/tr>

The Entire Estate<\/b><\/p>\n<\/td>\n

The deceased’;s surviving spouse receives 100% of the estate if:
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  • The deceased doesn’t leave behind any descendants, or<\/li>\n
  • All of the deceased’s descendants are also descendants of the surviving spouse<\/li>\n<\/ul>\n<\/td>\n<\/tr>

$75,000 Plus \u00bd of the Remaining Estate<\/b><\/p>\n

 <\/p>\n<\/td>\n

If the deceased leaves behind any descendants who aren’t also descendants of the surviving spouse, then the deceased’s surviving spouse receives the first $75,000 of the estate, plus \u00bd of the remaining estate.<\/p>\n<\/td>\n<\/tr><\/tbody><\/table>\n\n

Code Section <\/b><\/p>\n<\/td>\n

Utah Code section 75-2-103<\/a>: Share to Heirs Other Than the Surviving Spouse<\/b><\/td>\n<\/tr>

Who Get’s What?<\/b><\/p>\n<\/td>\n

Any part of the estate that doesn’t pass to the deceased’s surviving spouse (under section 75-2-102), or the entire estate if there isn’t a surviving spouse, passes in the following order to the next group of people where there is someone alive to inherit: