Form 1310

[Christian]

Lately I am encountering heirs who record their parent's wills but are not certified by the circuit court as evidently the estate assets do not require it. In looking at one of these currently I am going to check box C of the Form 1310 and answer yes to question 3 in Part 2. I expect this to go through but if anyone knows any reason it won't please let me know.

[Lee B]

That's what has worked for me in the past.

In my state a "Small Estate" is one with less than $200,000 in Real Estate and $75,000 in personal assets

in which case their is no court appointed personal representative.

The only legal document is what is called a "Small Estate Affadavit" which is filed with the court.

[Christian]

Thanks for the help. Apparently it is much the same here. How they arrive at these figures is beyond me. Some time back a former client's wife died leaving a sizable estate but the heirs needed no certification but then sizable parts of her estate passed directly by transfer on death setups and county land taxable land values are largely below market.

[Sara EA]

Different states have different thresholds.  There are reasons why the court might appoint a representative regardless of estate size (minors as beneficiaries perhaps, or out-of-state real estate).  Only mark the box that no personal rep has been or will be appointed if that is truly the case.  The person who signs the 1310 is promising that the refund will be distributed according to the will or state law.  If that doesn't happen, or if some long-lost relative files a claim, you don't want to be in the middle of it.