TN risk areas
Tennessee estate risk areas
These pages explain how default state rules in Tennessee shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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Tennessee's inheritance tax is repealed for deaths after December 31, 2015, and the state does not impose an estate tax.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.
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Guardianship risk
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.
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Complexity triggers
Tennessee provides a year’s support for the surviving spouse and minor children that is prioritized over most claims.
- A surviving spouse is entitled to a year’s support from the estate.
- Minor children are entitled to a year’s support if there is no surviving spouse or if the spouse is disqualified.
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