Estate Law · Tennessee
Tennessee estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Tennessee residents.
- Tennessee intestacy gives the spouse a child's share with one-third minimumTennessee intestacy: surviving spouse takes a child's share with no less than one-third of the estate. Similar framework to Georgia.
- Tennessee recognizes attested wills and holographic willsTennessee recognizes attested wills (testator's signature plus two witnesses) and holographic wills (entirely in testator's handwriting and signed).
- Tennessee small-estate affidavit handles personal property up to $50,000 without probateTennessee small-estate affidavit allows personal property collection up to $50,000 without probate. 45-day waiting period. Real property not covered.
- Tennessee's Uniform Power of Attorney Act provides default-durable POAsTennessee POAs are durable by default under the Uniform Durable Power of Attorney Act. Healthcare power of attorney is separate.
- Tennessee abolished its inheritance tax in 2016 — no state estate or inheritance tax appliesTennessee abolished inheritance tax effective January 1, 2016. No state estate tax. Federal estate tax with $13.99M exclusion is the only one for TN residents.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Tennessee attorney.