Estate Law · District of Columbia
District of Columbia estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for District of Columbia residents.
- DC imposes estate tax with $4.873 million threshold (indexed)DC estate tax: ~$4.873M threshold (indexed). Between IL $4M and VT $5M. No portability between spouses. Top rate 16%.
- DC small estate procedures handle estates up to $40,000 with abbreviated probateDC small estate procedures handle personal property up to $40,000 with abbreviated probate. Reduced cost and time compared to formal administration.
- DC Uniform Power of Attorney Act provides default-durable POAsDC POAs are durable by default under the Uniform Power of Attorney Act (2017). Hot powers require express enumeration. Healthcare directive separate.
- DC intestacy gives the spouse two-thirds when descendants are mutualDC intestacy: spouse takes two-thirds with mutual descendants; one-half with prior-relationship descendants. UPC-influenced framework with DC modifications.
- DC requires two witnesses for will execution, no holographic recognitionDC will requires testator's signature and two competent witnesses signing in testator's presence. No holographic wills recognized.
How do these rules apply to you?
See which District of Columbia rules affect your family — free in 3 minutes.
Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed District of Columbia attorney.