WV risk areas
West Virginia estate risk areas
These pages explain how default state rules in West Virginia 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
West Virginia intestacy gives the surviving spouse the entire estate in some cases, otherwise a fraction, with the remainder passing to descendants or other heirs by representation.
- If there are no surviving descendants, or all descendants are shared with the spouse and the spouse has no other descendants, the spouse receives the entire estate.
- If all descendants are shared but the spouse has other descendants, the spouse receives three-fifths of the estate.
- If any descendant is not the spouse's, the spouse receives one-half of the estate.
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Probate risk
West Virginia allows administration of a small estate by affidavit without appointing a personal representative, subject to asset caps and waiting periods.
- Small assets are limited to probate personal property totaling $50,000 or less.
- A small estate can include probate real property up to $100,000 in value, but the affidavit procedure applies only when no probate real property is involved.
- If the affiant is a nominated personal representative, at least 30 days must pass after death; otherwise 60 days must pass.
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Tax exposure
West Virginia's estate tax is a pick-up tax tied to the federal state death tax credit, which was eliminated for deaths after January 1, 2005.
- West Virginia imposes estate tax only when a federal estate tax is payable, equal to the allowable federal state death tax credit.
- The federal government eliminated the state death tax credit for deaths after January 1, 2005, effectively eliminating West Virginia's 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
West Virginia allows minors age 14 or older to nominate a guardian, subject to court approval, and courts may consider younger minors' preferences.
- A minor over age 14 may nominate a guardian in court or by written acknowledgment, and the court appoints the nominee if approved.
- For minors under 14, the court may consider the minor's reasonable preference if the child is sufficiently mature.
- Older minors may nominate a guardian, subject to court approval.
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Complexity triggers
West Virginia provides a spousal elective share and a statutory support allowance during administration.
- A surviving spouse may renounce the will and take a statutory share instead of the will’s provisions.
- The estate must provide a reasonable allowance for the support of the surviving spouse and minor children.
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