Tennessee estate laws with a will give your named executor a court-supervised path to transfer your property, but a will alone doesn’t control everything: state law requires probate for most estates, sets firm creditor deadlines, guarantees a surviving spouse a share regardless of what the will says, and treats jointly owned property in a way that surprises many families.
What Makes a Will Valid
Tennessee requires the person making the will (the testator) to be at least 18 and of sound mind. Sound mind means understanding what you own, who would naturally inherit it, and what signing a will does. Capacity is judged at the moment of signing, not before or after.1Justia Law. Tennessee Code 32-1-104 – Who May Make a Will
The will must be in writing and signed by the testator, with two competent witnesses who also sign. Witnesses should not be beneficiaries. If one is, the will itself stays valid, but under TCA 32-1-103 that witness may forfeit anything beyond what intestacy law would have given them.2Justia Law. Tennessee Code 32-1-103 – Attestation by Interested Witnesses
Tennessee also recognizes holographic wills, which are written and signed entirely in the testator’s own hand. No witnesses are required when signing, but two witnesses must later verify the handwriting before probate. Oral (nuncupative) wills are allowed only when the testator is in imminent danger of death, must be declared before two disinterested witnesses, must be reduced to writing within 30 days, and must be offered for probate within six months. If the testator survives the peril, the oral will is void.3Justia Law. Tennessee Code 32-1-105 – Holographic Will4Justia Law. Tennessee Code 32-1-106 – Nuncupative Will
How Probate Works
Probate opens in the county where the decedent lived. The executor (or another interested person) files a petition with the original will. Under TCA 30-1-117, the petition identifies the decedent, lists heirs, and states that the document offered is believed to be the last will.5Justia Law. Tennessee Code 30-1-117 – Petition and Documents Required to Be Filed With Application for Letters
Common Form and Solemn Form
Tennessee gives two tracks under TCA 32-5-103. Common form is faster and less formal: the will is admitted without advance notice to all heirs and beneficiaries. The trade-off is that interested parties have up to two years after admission to challenge it under TCA 32-4-108.6Justia Law. Tennessee Code 32-5-103 – Petition for Probate7Tennessee Courts. Probate Guide
Solemn form requires notifying every interested party before admission. If nobody objects, the probate is essentially final. It costs more and takes longer, but closes the door on later challenges. If someone entitled to notice didn’t get it, the proceeding operates as common form as to that person.
How Long It Takes
Simple, uncontested estates usually close in six to twelve months. Estates with business interests, disputed claims, or litigation can run two years or more. The four-month creditor claim period sets the floor. Nothing wraps up faster than that.
Small Estate Alternative
Not every estate goes through full probate. Under TCA 30-4-103, if the decedent’s personal property (excluding real estate) is worth $50,000 or less, the estate qualifies for simplified small estate administration. The personal representative gets limited letters covering only the personal property listed in the petition, and no authority over real estate. If the decedent owned a home or land, full probate is still required for those assets.8Justia Law. Tennessee Code 30-4-103 – Administration of Small Estate
What the Executor Has to Do
The executor (called a personal representative in Tennessee statutes) is the person named in the will to run the estate. Before acting, they must take an oath before the court clerk under TCA 30-1-111, swearing to carry out the will faithfully.9Justia Law. Tennessee Code 30-1-111 – Oath of Personal Representative
Core duties: gather and secure assets, notify creditors, pay valid debts, file tax returns, and distribute what’s left. An inventory of estate assets must be filed with the court unless the will waives that requirement under TCA 30-2-301.10Justia Law. Tennessee Code 30-2-301 – Inventory
An executor owes a fiduciary duty, which is the highest standard the law imposes. No self-dealing, no mixing personal funds with estate money, no favoritism among beneficiaries. Breaches can bring personal liability. Common failures include missed tax deadlines, neglected estate property, risky use of estate funds, and unreasonable fees. Practical protection: keep a separate estate bank account, document every transaction, and get professional appraisals for anything valuable.
Tennessee doesn’t set a fixed percentage for executor fees. TCA 30-2-317 allows “reasonable compensation” for the personal representative and their attorney, and treats those administrative costs as the highest-priority claim against the estate. Reasonableness depends on the estate’s size, complexity, and the work actually done. Beneficiaries can challenge fees they consider excessive, and the probate court has the final word.11Justia Law. Tennessee Code 30-2-317 – Priority of Claims
Debts Come Before Beneficiaries
No one inherits until the estate’s debts are addressed. Under TCA 30-2-306, the executor must publish notice to creditors in a local newspaper. Creditors then have four months from publication to file claims. Known creditors must also be notified directly; their deadline is the later of 60 days after that notice or four months from publication.12Justia Law. Tennessee Code 30-2-306 – Notice to Creditors
The executor reviews each claim. If a claim looks inflated or baseless, the executor or any interested party can file written exceptions under TCA 30-2-314 within 30 days after the four-month period expires. Unresolved disputes can go to a jury in circuit court.13Justia Law. Tennessee Code 30-2-314 – Exceptions to Claim
When there isn’t enough money for everyone, TCA 30-2-317 sets the payment order. Administrative costs (including executor and attorney fees) come first, then funeral expenses, then other claims in statutory order. Creditors in the same class share proportionally if funds run short. Federal tax liens are a separate matter: if the IRS recorded a Notice of Federal Tax Lien during the decedent’s life, federal law controls its priority and can override Tennessee’s order. The IRS may agree to step behind reasonable administrative expenses, but it isn’t required to.14Internal Revenue Service. 5.5.2 Probate Proceedings
What a Surviving Spouse Can Claim Regardless of the Will
A Tennessee will cannot fully disinherit a surviving spouse. Even if the will leaves everything elsewhere, the spouse can claim an elective share of the net estate under TCA 31-4-101, scaled to the length of the marriage:
- Less than 3 years: 10%
- 3 but less than 6 years: 20%
- 6 but less than 9 years: 30%
- 9 years or more: 40%
The elective share is exempt from unsecured creditors’ claims. It can be waived by a prenuptial or postnuptial agreement; otherwise it is absolute. The spouse must actively elect it rather than take what the will provides.15FindLaw. Tennessee Code 31-4-101 – Elective Share of Surviving Spouse
On top of the elective share, TCA 30-2-102 gives the surviving spouse (or, if none, the decedent’s unmarried minor children) a year’s support allowance. The court sets the amount based on the family’s needs, with no fixed statutory cap. The spouse can take personal property in lieu of cash, with its value credited against the total. The allowance is the spouse’s absolute property and is exempt from all creditor claims against the estate.16Justia Law. Tennessee Code 30-2-102 – Year’s Support Allowance
How Assets Actually Pass
Once debts and spousal protections are handled, the executor distributes what remains under the will. If a bequest is ambiguous, the probate court interprets the language, and Tennessee courts consistently focus on what the testator intended.
Some assets skip the will entirely. Life insurance goes to named beneficiaries. Retirement accounts like 401(k)s and IRAs transfer to designated beneficiaries. Bank accounts with payable-on-death designations and transfer-on-death securities pass outside probate.
Joint ownership is where Tennessee catches people off guard. Under TCA 66-1-107, the right of survivorship in joint tenancy is abolished. When one joint tenant dies, their share passes to their own heirs or estate, not to the surviving joint tenant. It behaves like a tenancy in common even when the deed says “joint tenancy.” The main exception is tenancy by the entirety, available only to married couples, which does pass automatically to the surviving spouse. If survivorship matters to you, the deed has to be drafted to accomplish it. Titling property as joint tenants does not.17Justia Law. Tennessee Code 66-1-107 – Survivorship in Joint Tenancy Abolished
Contesting the Will
An interested party can challenge a will’s validity. Common grounds are undue influence, fraud, and lack of mental capacity. Under TCA 32-4-101, the contestant must post a $500 bond and elect which trial court hears the case.18Justia Law. Tennessee Code 32-4-101 – Proceedings to Contest Will Before Probate
Deadlines depend on the form of probate. For common form, TCA 32-4-108 gives challengers two years from the order admitting the will. Minors and people adjudicated incompetent get additional time. For solemn form, any contest must be raised when the will is offered; otherwise the chance is lost. If a will is invalidated, the estate passes under a prior valid will, or under Tennessee’s intestacy laws in TCA 31-2-104.7Tennessee Courts. Probate Guide19Justia Law. Tennessee Code 31-2-104 – Share of Surviving Spouse
Guardians for Minor Children
A will is the main way Tennessee parents name a guardian for minor children. Under TCA 34-1-102, a parent can designate someone, but the probate court decides whether the arrangement serves the child’s best interests, weighing the proposed guardian’s financial stability, emotional capacity, and existing relationship with the child. If no one is named, or the named guardian can’t or won’t serve, the court appoints one, generally favoring close relatives.
If the child inherits significant assets, the court may appoint a separate guardian of the estate to manage the money under TCA 34-3-108. The person raising the child and the person managing the child’s money don’t have to be the same, and splitting the roles adds a layer of financial protection.20Justia Law. Tennessee Code 34-3-108 – Uniform Transfers to Minors Act
Taxes
Tennessee has no state estate or inheritance tax. Federal estate tax may still apply. For 2026, the federal exclusion is $15,000,000 per individual, and estates above that face rates up to 40% on the excess. Even when the estate owes nothing, a surviving spouse can preserve the deceased spouse’s unused exclusion (portability) by filing IRS Form 706 on time, which effectively doubles the couple’s combined exclusion for the survivor’s later estate.21Internal Revenue Service. What’s New Estate and Gift Tax
The executor also files the decedent’s final individual income tax return, covering income from January 1 through the date of death, on the normal deadline (typically April 15 of the following year). If a refund is owed and there is no surviving spouse or court-appointed representative, the filer attaches IRS Form 1310.22Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died
Closing the Estate
Distributing assets doesn’t end the executor’s job. Under TCA 30-2-601, the executor files an accounting with the probate court within 15 months of appointment, then annually until administration is complete. Each accounting details money received, spent, and distributed, plus remaining assets, sworn under oath.7Tennessee Courts. Probate Guide
For solvent estates where all debts are paid, Tennessee allows a shortcut. If the will waived court accountings, or if all residuary beneficiaries file written waivers, the executor and beneficiaries can file a simplified statement confirming proper administration and distribution. That avoids a full court-supervised accounting.
The final accounting must confirm that all known creditors were notified under TCA 30-2-306 and that legitimate claims, administrative expenses, and taxes were paid. Once the court accepts the accounting or the simplified statement, the executor is released from further responsibility for the estate.