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1 Overview — what makes Tennessee probate different

Tennessee probate is governed by Tennessee Code Annotated (TCA) Titles 30, 31, and 32. Several features stand out from every other state in this guide series.

First: Court jurisdiction varies dramatically by county. There is no single Tennessee probate court. Large counties like Davidson (Nashville) and Shelby (Memphis) have dedicated Probate Courts. Most other counties use the Chancery Court, where the Clerk & Master handles probate filings — a role unique to Tennessee's equity court system. Some counties use Circuit or General Sessions Courts. Which court applies depends entirely on where the decedent lived. Getting this wrong means refiling.

Second: Common form vs solemn form probate. Tennessee preserves a historic distinction between two forms of probate. Common form (the standard path) requires no prior notice to heirs before probate — the will is admitted based on the executor's petition and witnesses. Solemn form (used when contests are anticipated) requires formal notice to all interested parties before probate, but results in a more final order that is harder to contest later.

Third: Muniment of Title (TCA § 32-2-111). Tennessee offers an elegant shortcut for real estate-only estates: admit the will purely to establish property title, with no administration, no personal representative appointment, and no creditor period — as long as there are no debts to be paid. Available regardless of the date of death.

Fourth: TennCare notification. If the decedent was 55 or older, the personal representative must notify the Bureau of TennCare (Tennessee Medicaid) so it can file a recovery claim during the creditor period. This catches many families off guard.

Fifth: Accounting waiver. The requirement for a detailed court accounting at 15 months can be waived if the will expressly waives it OR if all distributees file sworn waivers with the court. This keeps many Tennessee estates private and saves significant cost.

Sixth: Year's Support (TCA § 30-2-102). The surviving spouse (and minor children) are entitled to a monetary "year's support" allowance that has priority above all creditors except secured debts and funeral expenses. This is a powerful protection rarely explained clearly to Tennessee families.

Tennessee has no estate tax, no inheritance tax, and no personal income tax
Tennessee repealed its state estate tax and inheritance tax effective January 1, 2016. The Hall Tax on interest and dividends — Tennessee's last remnant of an income tax — was fully repealed effective January 1, 2021. Tennessee now has zero state taxes on personal income and zero death taxes of any kind. Only the federal estate tax applies, and only for estates exceeding $15 million per individual in 2026. This makes Tennessee one of the most tax-favorable states in the country for both living and dying.

Tennessee probate at a glance

TopicTennessee ruleAuthority
Governing lawTennessee Code Annotated, Titles 30–32TCA § 30-1-101 et seq.
Probate courtVaries by county: dedicated Probate Court, Chancery Court (Clerk & Master), Circuit Court, or General Sessions CourtTCA § 30-1-102
Probate formsCommon form (standard, no prior notice) or solemn form (formal notice, more final)TCA § 32-2-101
Small estate affidavitPersonal property ≤ $50,000 (no real estate); 45-day wait after deathTCA § 30-4-101
Muniment of TitleAdmit will to establish real estate title only; no administration; no letters; no creditor period required — if no unpaid debtsTCA § 32-2-111
Notice to creditorsClerk publishes 2 consecutive weekly notices within 30 days of letters; starts 4-month creditor claim periodTCA § 30-2-306
Mailed creditor noticePR must directly mail known creditors; mailed creditors get 60 days from receipt or remainder of 4-month period, whichever is laterTCA § 30-2-306(d)
TennCare notificationRequired if decedent was age 55 or older at death; Bureau of TennCare must be notifiedTCA § 71-5-116
InventoryWithin 60 days of appointment; filed with clerk; can be waived by will and all beneficiariesTCA § 30-2-301
First accountingWithin 15 months of qualification; annually thereafter; can be waived by will or sworn waivers from all distributeesTCA § 30-2-601
Year's SupportSurviving spouse (and minor children) entitled to reasonable support from estate; priority over creditorsTCA § 30-2-102
Elective shareSurviving spouse may elect against will; percentage based on length of marriageTCA § 31-4-101
BondRequired unless waived by will or by consent of all beneficiariesTCA § 30-1-201
Executor compensationReasonable; no statutory percentage; typically 2–5% in practice; court approval if contestedTCA § 30-2-606
Holographic willsValid — entirely in testator's handwriting and signed; no witnesses requiredTCA § 32-1-105
Nuncupative (oral) willsVery limited — personal property ≤ $1,000 in specific circumstances onlyTCA § 32-1-106
TN estate taxNone — repealed January 1, 2016
TN inheritance taxNone — repealed January 1, 2016
TN personal income taxNone — Hall Tax fully repealed January 1, 2021

2 Which court handles probate? — it depends on your county

Tennessee's most confusing feature is that there is no single, unified "Tennessee probate court." The court with probate jurisdiction depends on how the county's judicial system is structured — and this varies across all 95 counties. Filing in the wrong court means your petition will be rejected and you'll have to refile, wasting weeks and filing fees.

Dedicated Probate Court
Davidson, Shelby & select large counties
Most professional probate venue
Standalone court focused exclusively on probate matters
Dedicated probate judges with specialized expertise
Davidson County: 1 Public Square, Suite 302, Nashville
Shelby County: 140 Adams Ave, Memphis
Chancery Court — Clerk & Master
Most Tennessee counties (majority)
Standard probate venue in TN
Equity court; the Clerk & Master administers probate
Clerk & Master handles all filings; Chancellor (judge) resolves disputes
Files probate petitions with the Clerk & Master, not directly with a judge
Fee schedule new as of January 1, 2026 — verify with local Clerk
Circuit / General Sessions Court
Some counties — less common
Verify locally before filing
Circuit Court handles probate in some counties where Chancery has no separate docket
General Sessions Court handles some small estate matters
Always call ahead to verify jurisdiction before filing

Common form vs solemn form — Tennessee's two probate procedures

FeatureCommon formSolemn form
Prior notice to heirsNot required before probateRequired — all interested parties notified
How usedStandard uncontested probate — the vast majority of Tennessee estatesWhen will contest is anticipated; voluntary use for more finality
ContestabilityCan be contested within 2 years of probate orderMore difficult to contest — heirs had notice and opportunity to object before order entered
ProcessExecutor petitions; witnesses testify (or self-proving affidavit); Clerk admits willNotice to all parties; formal hearing before Chancellor or Probate Judge
When to choose solemn formBlended families; estranged heirs; any situation where a later will contest is likely
Self-proving affidavit avoids the need for witnesses at probate
Under TCA § 32-2-110, a will with a notarized self-proving affidavit can be admitted to probate in common form without requiring witnesses to appear or testify. This is the standard approach for wills executed in Tennessee. If the will is not self-proving, the executor must produce one of the subscribing witnesses before the Clerk — or submit their sworn deposition if they are unavailable. For holographic wills (entirely in the testator's handwriting, TCA § 32-1-105), two credible witnesses must testify to the testator's handwriting.

3 Muniment of Title — the real estate shortcut

Muniment of Title under TCA § 32-2-111 is one of Tennessee's most valuable but underused estate planning tools. It allows a will to be admitted to probate for the limited purpose of establishing title to real estate or personal property — without the need for full estate administration, a personal representative appointment, a creditor period, or a final accounting.

Muniment of Title — TCA § 32-2-111

Admit will to establish title only · No administration · No Letters issued · No creditor period required

✓ Requirements to use Muniment
There is a valid will to be admitted
The estate has no unpaid debts (or only debts secured by the property itself)
No other assets require administration
Available regardless of the date of death — no statute of limitations
Can be used for both real estate and personal property
✗ When Muniment does NOT work
Estate has unpaid debts (other than secured liens on the property)
Other estate assets (bank accounts, vehicles) need to be collected
There is no will (intestate estate — no will to serve as muniment)
Beneficiaries are in dispute about who receives the real estate
The will itself is being contested

When Muniment of Title is granted, the order admitting the will is recorded in the county deed records where the property is located. Title companies and buyers will accept a certified copy of the probated will and the Muniment of Title order as proof that the beneficiary's title is clear. No Letters Testamentary are issued; no personal representative is authorized. The practical effect is that heirs receive clean title to Tennessee real estate in weeks rather than months, at a fraction of full probate cost.

Muniment of Title is particularly valuable for older Tennessee estates — if a parent died years ago without probating the will, and the only remaining asset is real estate, Muniment can still be used because there is no filing deadline under TCA § 32-2-111. This creates an option for families who discover decades-old unfiled wills.

4 TennCare notification — the rule that catches families by surprise

TennCare notification required if decedent was age 55 or older

TCA § 71-5-116 · TennCare is Tennessee's Medicaid program · Has right of estate recovery

What TennCare is: TennCare is Tennessee's Medicaid program. Under federal and state law, Medicaid has the right to recover the cost of long-term care services paid on behalf of recipients from their estates after death — a process called estate recovery.

The notification requirement: Under TCA § 71-5-116, if the decedent was 55 years of age or older at the time of death, the personal representative must notify the Bureau of TennCare of the decedent's death and the opening of the estate. TennCare then has the opportunity to file a claim during the 4-month creditor period for recovery of Medicaid costs paid for the decedent's care.

How to notify: The personal representative must mail written notice to: Bureau of TennCare, Estate Recovery Unit, 310 Great Circle Road, Nashville, TN 37243. Include the decedent's name, Social Security number, date of death, and the estate case number. The notification should be made promptly after Letters are issued.

If TennCare has a claim: TennCare files the claim with the court Clerk during the 4-month creditor period. The estate must pay the claim before distributing assets to beneficiaries. Claims can be significant — TennCare may have paid for years of nursing home care. In some cases, TennCare claims exceed the estate's assets. Families should get an accounting of TennCare costs before estimating the estate value available for beneficiaries.

If the decedent never received TennCare benefits: Notify TennCare anyway — they will confirm no claim exists. This protects the personal representative from liability. The notification requirement applies to all decedents 55+, not just those who actually received Medicaid.

5 Small estate affidavit — $50,000 personal property shortcut

Tennessee's Small Estate Act (TCA § 30-4-101 et seq.) allows the administration of small estates without full probate. The threshold is $50,000 in personal property (excluding real estate), and a 45-day waiting period is required after the date of death.

RequirementTennessee rule
Value thresholdPersonal property ≤ $50,000 (real estate excluded)
Waiting period45 days after date of death
Real estateCannot be transferred via Small Estate Affidavit — use Muniment of Title for real estate
Where filedWith the clerk of the probate court in the county where the decedent resided
BondMay be required unless all next of kin waive bond with written consent
Who can fileSurviving spouse; adult children; other heirs in order of priority
NoticeAll interested parties, including surviving spouse and next of kin, must receive notice
TennCare (age 55+)TennCare notification still required even for small estates if decedent was 55 or older
TimelineTypically 2–4 months (including 45-day wait)
Filing fee~$100–$229 depending on county (Williamson: $229.50; others vary)
Administration is always required if a minor is an heir or if heirs demand it
Under Tennessee law, full estate administration is mandatory if any heir is a minor — small estate affidavit procedures cannot be used. Additionally, if one or more heirs demand formal administration, the small estate path is foreclosed even if the estate would otherwise qualify. Families in either situation must proceed through full probate.

6 Year's Support — the surviving spouse's priority allowance

Tennessee's Year's Support under TCA § 30-2-102 is one of the most important surviving spouse protections in the state — and one of the most overlooked by families and even by some attorneys. The Year's Support is a monetary allowance to which the surviving spouse (and the decedent's minor children) are entitled from the estate, representing a reasonable amount necessary to support them for one year after the decedent's death.

What makes the Year's Support especially powerful is its priority. Under TCA § 30-2-317, the Year's Support is paid before virtually every other claim against the estate — it comes after only funeral expenses and administrative expenses, but before secured and unsecured creditors, before taxes, and before any distribution to other heirs. Even if the estate is insolvent, the surviving spouse receives their Year's Support first.

The amount is determined by the court based on what is reasonably necessary to support the spouse and minor children for one year, taking into account the surviving spouse's lifestyle, assets, and income. There is no fixed dollar amount — the court sets it based on the specific circumstances. The surviving spouse must petition the court for the allowance; it is not automatically granted.

Year's Support is also available when the decedent dies without a will
The Year's Support applies whether the decedent died testate (with a will) or intestate (without a will). In intestate estates, it provides the surviving spouse with immediate financial support even while the estate is being administered and before any distribution under intestacy laws. In testate estates, it applies even if the will leaves everything to someone other than the spouse — the Year's Support cannot be disinherited by will.

7 Full probate — step by step

For estates requiring full administration — those exceeding the small estate threshold, those with real estate and debts, or any intestate estate — Tennessee's probate process follows a structured sequence with specific statutory deadlines. The Clerk & Master (in Chancery Court counties) or dedicated Probate Court Clerk manages all filings.

  1. 1

    Determine which court and which path applies Before any filing

    Identify which court has probate jurisdiction in the county where the decedent was domiciled (dedicated Probate Court, Chancery Court, Circuit Court, or General Sessions). Determine the correct path: Muniment of Title if only real estate and no debts; Small Estate Affidavit if personal property ≤ $50,000 and 45 days have passed; or full administration if neither applies. If the decedent was 55 or older, note that TennCare notification will be required immediately after Letters are issued.

  2. 2

    File Petition — Common Form or Solemn Form With Clerk & Master or Probate Clerk

    File a Petition for Probate of Will and Granting of Letters Testamentary (testate) or Petition for Letters of Administration (intestate) with the appropriate court clerk. Most Tennessee estates proceed by common form — no prior notice to heirs required. If the will is self-proving (TCA § 32-2-110), the Clerk can admit it without witness testimony; otherwise, a subscribing witness must appear. The court schedules a hearing or administratively processes the petition. Filing fees range from approximately $142 (smaller counties) to $420 (larger counties); verify the January 1, 2026 fee schedule with your local Clerk.

    Petition for Probate of Will (testate) or Letters of Administration (intestate)Original will + self-proving affidavitCertified death certificate × 3–5Filing fee: varies by county
  3. 3

    Receive Letters; post bond; qualify as executor Letters authorize estate administration

    If the petition is approved, the court issues Letters Testamentary (if executor was named in the will) or Letters of Administration (for administrators of intestate estates). Unless the will waives bond or all beneficiaries consent in writing to waive bond, a surety bond is required — typically set at the value of the personal property. Order at least 6–8 certified copies of the Letters. Bond must be posted before Letters are issued.

    Letters Testamentary / Letters of AdministrationSurety bond (unless waived)Certified copies — order 6–8
  4. 4

    Notify TennCare immediately if decedent was age 55+ Required within creditor period

    If the decedent was 55 or older at death, immediately mail written notification to the Bureau of TennCare Estate Recovery Unit (310 Great Circle Road, Nashville, TN 37243). Include decedent's full name, Social Security number, date of death, and the estate file number. TennCare will respond if they have a recovery claim and will file it during the creditor period. Failure to notify when required can expose the personal representative to personal liability for TennCare claims paid after distribution.

  5. 5

    Clerk publishes Notice to Creditors — starts 4-month period Clerk handles publication within 30 days

    Under TCA § 30-2-306, it is the duty of the Clerk (not the personal representative) to publish public notice of qualification in a local newspaper — two consecutive weekly publications — within 30 days of Letters being issued. The 4-month creditor claims period begins from the date of first publication. The personal representative must also directly mail a copy of the published notice to all known creditors (TCA § 30-2-306(d)); mailed creditors then get 60 days from receipt or the remainder of the 4-month window, whichever is later. All claims must be filed with the court Clerk.

    Publication — 2 consecutive weekly notices (Clerk's duty)Direct mail to known creditors (PR's duty)
  6. 6

    File inventory within 60 days Can be waived by will + all beneficiaries

    Within 60 days of appointment, file a complete inventory with the court Clerk (TCA § 30-2-301), listing all estate assets and their values. The inventory requirement can be waived if the will expressly waives it AND all beneficiaries agree. If not waived, the inventory is a public document filed with the Clerk — it can be reviewed by any interested party. Proper inventory is also important for calculating TennCare claims and estate income tax obligations.

  7. 7

    Administer estate — pay debts, Year's Support, taxes, distribute

    After the 4-month creditor period expires, evaluate all claims. Pay in statutory priority order: funeral expenses, administrative expenses, Year's Support allowance for surviving spouse and minor children, federal taxes, last illness medical expenses, and then general creditors. File the decedent's final Tennessee and federal income tax returns (Tennessee has no personal income tax since 2021, so no TN income tax return for the decedent). Distribute remaining assets per the will or TN intestacy law after all claims are resolved.

  8. 8

    File accounting at 15 months — or use waiver path Waiver saves cost and keeps estate private

    Within 15 months of qualification, the personal representative must file a detailed accounting with the court Clerk (TCA § 30-2-601), showing all receipts, disbursements, and proposed distributions. This can be waived: if the will waives court accountings OR if all distributees of the residue file sworn waivers with the Clerk, the detailed accounting is replaced by a simple Status Report. On final settlement, the personal representative files the accounting (or Statement in Lieu) and petitions to close the estate. Beneficiary receipts must be executed under penalty of perjury.

    Final Accounting (15-month deadline)OR: Sworn Waivers from all distributees + Status ReportStatement in Lieu of Final Accounting (with waivers)Beneficiary receipts (notarized)

8 Timeline & costs

ScenarioTimelineKey driver
Muniment of Title — real property, no debts4–8 weeksCourt admission + recording in county deed records
Small Estate Affidavit — personal property ≤ $50K2–4 months45-day wait + court filing + institution processing
Full probate — simple estate, accounting waived6–9 months4-month creditor period; 15-month accounting (waived means faster close)
Full probate — detailed accounting required12–18 months15-month accounting deadline + court review
Davidson or Shelby County (higher volume)8–14 monthsDedicated probate court scheduling; higher volume
TennCare recovery claim to resolveAdd 3–6+ monthsTennCare claim processing; possible negotiation
Contested will (solemn form proceeding)12–36+ monthsEvidentiary hearings; potential appeal
Cost itemTypical amountNotes
Probate petition filing fee~$142–$420Davidson: ~$334; Williamson: ~$418; smaller counties: ~$150. New schedule Jan 1, 2026.
Small Estate Affidavit fee~$100–$230Williamson: ~$229.50; varies by county
Creditor notice publication~$50–$2002 weeks; handled by Clerk but cost may be billed to estate
Surety bond premium0.3%–0.8% annuallyUnless waived by will or all beneficiaries; based on personal property value
TN estate tax$0Repealed January 1, 2016
Executor compensationReasonable; ~2–5% typicalNo statutory percentage; court approval if contested
Attorney fees (simple full probate)$2,500–$7,500Varies widely; no statutory schedule

9 Key Tennessee probate forms

Tennessee uses standardized forms from the Administrative Office of the Courts (AOC), available from each county's probate court clerk. Davidson County Probate Court and Williamson County Chancery Court offer the most comprehensive self-service packet. All forms are available through the Tennessee Administrative Office of the Courts at tncourts.gov. Verify you are using current forms — the January 1, 2026 fee schedule changes affected some clerk procedures.

Petition for Probate of Will & Letters Testamentary
Opens testate estate

Filed with the Clerk & Master (Chancery) or Probate Court Clerk to admit a will and appoint the named executor. Include original will (with self-proving affidavit if available), certified death certificate, and filing fee. Common form: no prior notice required. Solemn form: notice to all interested parties before hearing.

Petition for Letters of Administration
Opens intestate estate

Filed when there is no will. Used to appoint an administrator of the intestate estate. Surviving spouse has first priority for appointment, followed by adult children, parents, siblings, and other heirs. Administration is required if any heir is a minor or if heirs demand it.

Petition for Muniment of Title
Real estate only · No administration

Filed to admit the will to probate for the limited purpose of establishing real estate title, without full administration. No personal representative appointed; no creditor period; no Letters issued. Available at any time — no statute of limitations. Must establish there are no unpaid debts. Order recorded in county deed records.

Small Estate Affidavit — TCA § 30-4-101
Personal property ≤ $50K · 45-day wait

Filed with the probate court clerk after 45 days from death. Estate personal property must be $50,000 or less (real estate excluded). Notice must be given to all interested parties. Bond may be required unless waived by all next of kin in writing. TennCare notification still required if decedent was 55+.

Notice to Creditors (published by Clerk)
Clerk's duty within 30 days · Starts 4-month period

Unlike most states where the personal representative arranges publication, in Tennessee the court Clerk is required to arrange 2 consecutive weekly publications within 30 days of Letters being issued. The personal representative must also separately mail notice to known creditors. The 4-month claim period begins from first publication.

Inventory — TCA § 30-2-301
Due 60 days · Can be waived

Filed with the court Clerk within 60 days of qualification. Lists all estate assets and their values. Can be waived if the will expressly waives it and all beneficiaries consent. When filed, it is a public document. When waived, the estate details remain private between the personal representative and beneficiaries.

Final Accounting or Statement in Lieu
Due 15 months · Waivable by all distributees

Filed within 15 months of qualification (TCA § 30-2-601). Details all receipts, disbursements, and proposed distributions. Can be replaced by a Statement in Lieu if all distributees file sworn waivers. After the accounting (or Statement in Lieu) is approved and beneficiary receipts filed, the estate can be closed.

Petition for Year's Support
Priority over creditors · Surviving spouse & minors

Filed by the surviving spouse (or on behalf of minor children) to claim the Year's Support allowance under TCA § 30-2-102. Must petition the court — it is not automatically granted. Court sets the amount based on the spouse's lifestyle and needs. Priority above creditors except funeral expenses and administrative costs. Not barred by will.

View all Tennessee probate forms by county →

10 Tennessee probate courts — all 95 counties

Tennessee has 95 counties — more than any Southern state except Texas. Each has a court with probate jurisdiction. Color-coded by court type: blue = dedicated Probate Court; green = Chancery Court (Clerk & Master); orange = Circuit or General Sessions Court. Always verify jurisdiction with the county before filing — local rules and court assignments can change.

Showing all 95 Tennessee counties

11 Tennessee probate — frequently asked questions

Tennessee has no single unified probate court system — the court with jurisdiction depends on how the county's judiciary is organized. Large counties like Davidson (Nashville) and Shelby (Memphis) have dedicated Probate Courts with specialized probate judges. Most other counties handle probate through the Chancery Court, where the Clerk & Master administers probate filings, subject to approval by the Chancellor (judge). The Clerk & Master is analogous to Virginia's Commissioner of Accounts — they process filings, receive claims, and oversee the routine aspects of estate administration without requiring constant judicial involvement. A few counties use Circuit Court or General Sessions Court for some probate matters. The best way to find your county's court is to call the county courthouse and ask for the probate division; or use our county lookup widget at the top of this page.
Muniment of Title under TCA § 32-2-111 allows a will to be admitted to probate solely for the purpose of establishing property title — without the appointment of a personal representative, without a creditor period, and without any ongoing estate administration. It is available only when: (1) there is a valid will, (2) the estate has no unpaid debts other than liens on the real property itself, and (3) no other estate assets need to be collected or administered. When those conditions are met, the court admits the will as a muniment (which means it serves as documentary proof of title) and the order is then recorded in the county deed records where the property is located. Title companies and buyers accept a certified copy of the probated will and the Muniment of Title court order as proof of clean title. There is no statute of limitations for Muniment of Title under TCA § 32-2-111 — it can be used years or even decades after death if an old will surfaces and the conditions are met. This makes it uniquely valuable for inherited property that was never formally transferred.
TennCare is Tennessee's Medicaid program. Under state and federal law, Medicaid programs have a right to recover the cost of long-term care and other services paid on behalf of recipients from their estates after death. Under TCA § 71-5-116, if the decedent was 55 years of age or older at death, the personal representative must notify the Bureau of TennCare so it has the opportunity to file a claim during the 4-month creditor period. This requirement applies to all decedents 55 and older — not just those who actually received TennCare benefits. The notification should be sent promptly after Letters are issued, to the Bureau of TennCare, Estate Recovery Unit, 310 Great Circle Road, Nashville, TN 37243. Include the decedent's name, Social Security number, date of death, and estate file number. TennCare will respond confirming whether it has a claim or not. If a claim exists, it must be paid before distributing assets to beneficiaries. Failure to notify can expose the personal representative to personal liability for TennCare claims paid after distribution.
No to all three. Tennessee repealed both its state estate tax and its state inheritance tax effective January 1, 2016. Tennessee also eliminated the Hall Tax — the state's last income tax on interest and dividend income — effective January 1, 2021. Tennessee now has zero state taxes on personal income and zero death taxes of any kind. The only applicable death tax for Tennessee residents is the federal estate tax, which applies only to estates exceeding $15 million per individual in 2026 ($30 million for married couples using portability). The vast majority of Tennessee families will never owe federal estate tax. Tennessee's complete elimination of all income and death taxes makes it one of the most tax-favorable states in the country for retirees and large estates.
Yes. Under TCA § 30-2-601, the requirement for a detailed court accounting can be waived in two ways: (1) the decedent's will expressly waives the requirement for the personal representative to file court accountings; or (2) all distributees of the residue of the estate file sworn waivers with the court Clerk. When the detailed accounting is waived, the personal representative must still file a Status Report at 15 months and annually thereafter detailing any remaining estate issues — but this is far less burdensome than a full accounting. When the estate is ready to close, the personal representative files a Statement in Lieu of Final Accounting rather than a detailed account showing every receipt and disbursement. The Statement certifies that all debts are paid, taxes filed, and assets distributed. Beneficiary receipts must still be executed under penalty of perjury. This waiver mechanism keeps the estate's financial details private and saves significant cost — particularly for estates where all beneficiaries are cooperative adults who trust the executor.
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