Utah Estate Administration Checklist

A Utah estate administration checklist helps personal representatives navigate the probate process from start to finish. Key steps include filing the petition, obtaining letters, inventorying assets, notifying creditors, paying claims and taxes, distributing assets, and closing the estate. Following a structured checklist ensures compliance with Utah’s Uniform Probate Code.

Last updated: June 2026

Administering an estate in Utah involves numerous steps, deadlines, and legal requirements. A comprehensive checklist helps the personal representative stay organized, avoid missing critical deadlines, and ensure that the estate is administered properly from start to finish. While every estate is different, the basic structure of administration follows a pattern that applies to most cases.

This checklist covers the key steps in Utah estate administration, from the immediate actions required after death through the final closing of the estate. The personal representative should consult with a qualified Utah probate attorney to adapt this checklist to the specific circumstances of the estate and to ensure compliance with all applicable legal requirements.

What should the personal representative do immediately after death?

The first weeks after death are critical for securing assets and beginning the administration process. The personal representative should obtain multiple certified copies of the death certificate, as banks, insurance companies, and government agencies will require them. The personal representative should also locate the will and any codicils, secure the decedent’s home and property, notify Social Security and other benefit agencies, and notify the decedent’s employer and any pension or retirement plan administrators.

The personal representative should also begin gathering financial information, including bank statements, investment account statements, deeds to real property, vehicle titles, life insurance policies, recent tax returns, and outstanding bills. This information will be essential for preparing the inventory and for managing the estate throughout the administration. Early collection of this information also helps identify all assets and debts so nothing is overlooked.

How do you open the estate with the Utah court?

To open the estate, the personal representative files a petition or application with the district court in the county where the decedent was domiciled at the time of death. For informal probate, the personal representative files an application with the court clerk along with the original will and death certificate. For formal probate, the personal representative files a formal petition and the court sets a hearing date. The filing fee is typically $200 to $350 depending on the county.

Once the court accepts the filing and approves the appointment, the court clerk issues letters testamentary (if there is a will) or letters of administration (if there is no will). These letters authorize the personal representative to act on behalf of the estate. The personal representative should obtain certified copies of the letters, as financial institutions and other entities will require them before allowing the personal representative to access accounts or transfer assets.

What is the inventory and asset collection process?

Within three months of appointment, the personal representative must prepare a complete inventory of all estate assets. The inventory must describe each asset and state its fair market value as of the date of death. Assets typically include real estate, bank and investment accounts, vehicles, personal property, business interests, and any other property owned by the decedent. The personal representative must provide copies of the inventory to all interested persons.

Collecting estate assets involves contacting financial institutions, transferring accounts into the estate’s name, collecting rents and other income, and taking physical possession of tangible property. The personal representative should open an estate bank account to hold estate funds separately from personal funds. All estate income should be deposited into this account, and all estate expenses should be paid from it.

How do you notify creditors and handle claims?

The personal representative must publish notice to creditors in a newspaper of general circulation in the county where the probate is pending. The notice must be published once a week for three consecutive weeks and must include the deadline for filing claims. The personal representative must also send direct written notice to all known or reasonably ascertainable creditors of the decedent.

As creditor claims are filed, the personal representative must review each claim and determine whether to allow or disallow it. Allowed claims are paid according to the priority established by Utah Code Section 75-3-805. Disallowed claims must be contested, and if the creditor objects, the court resolves the dispute. The personal representative should not distribute assets to beneficiaries until all claims are resolved and the claim period has expired.

The Utah Uniform Probate Code provides a structured framework for estate administration that, when followed carefully, allows the personal representative to close most straightforward estates within six to twelve months of the date of death.

Utah Code Title 75, Uniform Probate Code

What tax returns must be filed during administration?

The personal representative must file the decedent’s final federal and state income tax returns for the year of death. These returns cover income received from January 1 through the date of death. The estate must also file fiduciary income tax returns (Form 1041 and Utah Form TC-41) for each year the estate is open and earns more than $600 in gross income.

If the estate exceeds the federal estate tax exemption amount (currently $12.92 million in 2025), the personal representative must file a federal estate tax return (Form 706) within nine months of death. An extension of up to six months is available, but estimated tax must be paid with the extension. All tax returns should be prepared by a qualified accountant or tax attorney to ensure accuracy and compliance.

How do you close the estate and obtain discharge?

After all claims have been resolved, all tax returns filed and taxes paid, and all assets accounted for, the personal representative prepares a final accounting showing all receipts, disbursements, and proposed distributions. In supervised administration, the final accounting is filed with the court for approval. In unsupervised administration, the accounting is provided to beneficiaries for their review and objection period.

Once the accounting is approved or the objection period expires without objection, the personal representative distributes the remaining assets to the beneficiaries and obtains signed receipts and releases. The personal representative then files a closing statement with the court (in informal proceedings) or a final accounting with a petition for settlement (in formal proceedings). After the court approves the closing, the personal representative receives a formal discharge releasing them from further responsibilities.

Need a comprehensive Utah estate administration checklist?

Following a structured checklist is essential for successful estate administration. An experienced Utah probate attorney can provide personalized guidance and ensure that every required step is completed correctly and on time.

Written by Jeremy Eveland, a Utah probate attorney helping personal representatives navigate estate administration with clear, practical guidance.

This article is for informational purposes only and does not constitute legal advice. Reading it does not create an attorney-client relationship.