TN state guide
Tennessee estate risk overview
This guide explains how estate outcomes work in Tennesseewhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Tennessee intestacy gives the surviving spouse the entire estate if there are no descendants; otherwise the spouse receives one-third or a child's share, whichever is greater.
- If there is no surviving issue, the spouse inherits the entire intestate estate.
- If there are surviving issue, the spouse receives one-third or a child's share, whichever is greater.
- Remaining estate passes to issue by representation, then to parents, then to siblings and their issue.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Tennessee allows a small-estate procedure with limited letters for probate estates under a statutory cap after a waiting period.
- A small estate is a probate estate with value not exceeding $50,000.
- A petition for limited letters may be filed after 45 days if no personal representative petition is pending.
- The petition must include an itemized list of property and identify creditors.
- Limited letters are issued after a petition is filed for qualifying small estates.
Estate and inheritance tax exposure
Tennessee's inheritance tax is repealed for deaths after December 31, 2015, and the state does not impose an estate tax.
- The Tennessee inheritance tax is no longer imposed for decedents dying in 2016 or later.
- Tennessee does not impose a state estate tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Tennessee guardianship actions for minors may be filed in juvenile court or a court exercising probate jurisdiction depending on the type of guardianship sought.
- Guardian of the person actions may be filed in juvenile court.
- Guardian of the person or property (or both) actions may be filed in a court exercising probate jurisdiction or another court of record.
- Venue is based on the minor's residence or the custodial parent's residence.
Risk areas
Explore estate risk dimensions in Tennessee
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Tennessee
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Tennessee
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Tennessee
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.