UT risk areas
Utah estate risk areas
These pages explain how default state rules in Utah 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
Utah intestacy gives the surviving spouse the entire estate in some cases, or a $75,000 set-aside plus one-half when the decedent has descendants not shared with the spouse.
- If there are no descendants or all descendants are also the spouse's, the spouse inherits the entire intestate estate.
- If one or more descendants are not the spouse's, the spouse receives $75,000 plus one-half of the balance.
- Any remaining estate passes to descendants per capita at each generation, then to parents, then to descendants of parents in statutory order.
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Probate risk
Utah allows collection of personal property by small estate affidavit when the estate is under a statutory cap and contains no real property.
- The estate must be under $100,000 in total value and contain no real property.
- At least 30 days must pass after death.
- No application for appointment of a personal representative can be pending.
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Tax exposure
Utah's inheritance tax was eliminated after December 31, 2004, and Utah does not require inheritance tax returns.
- Utah's inheritance tax ended after December 31, 2004.
- Utah inheritance tax returns are not required.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
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Guardianship risk
Utah allows parents to appoint a guardian by will or written instrument, with the last parent to die's appointment having priority.
- A parent may appoint a guardian of an unemancipated minor by will or written instrument.
- An appointment becomes effective upon filing acceptance if both parents are dead or the surviving parent is adjudged incapacitated.
- If both parents are dead, the appointment by the parent who died later has priority.
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Complexity triggers
Utah provides a spousal elective share and a family allowance for the surviving spouse and minor children.
- A surviving spouse may elect to take one-third of the augmented estate.
- A family allowance of up to $15,000 may be awarded during administration.
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