Probate in Washington DC:
DC Code Title 20 — not the UPC,
one Probate Division for all 8 wards

Five features define DC's probate landscape. First: DC has its own code, not the UPC. The D.C. Code Title 20 (opening the estate, claims, administration) and Title 19 (intestacy, elective share, allowances, TOD deeds) govern. This differs from both the UPC states and from neighboring Virginia and Maryland.

Second: one court for the entire District — no counties. Every DC estate is filed with the DC Superior Court, Probate Division at 500 Indiana Avenue NW. DC's eight wards are political/neighborhood divisions, not separate courts (see §9).

Third: DC Law 25-302 (effective March 21, 2025) rewrote the small-estate rules and allowances. The small-estate proceeding threshold rose to $80,000 (D.C. Code § 20-351), a new transfer-by-affidavit path for assets up to $40,000 was added (§ 20-361), the homestead and family allowances rose to $30,000 and exempt property to $20,000, "standard probate" was renamed "formal probate," and the publication requirement was streamlined.

Fourth: DC has its own estate tax with a low, un-portable exemption. The DC estate tax (D.C. Code § 47-3701 et seq.) applies above $4,873,200 (2025) — a fraction of the $15M federal exemption — with no portability between spouses. See §2.

Fifth: registered domestic partners inherit exactly as spouses throughout the DC Code, and DC has a TOD deed for real estate (§ 19-604.05). Holographic wills are not valid.

DC's estate tax gap: $4.87M vs. $15M federal

Under federal law the estate tax exemption is $15 million per person in 2026. DC's exemption is only $4,873,200 (2025). Estates between roughly $4.87M and $15M may owe DC estate tax but zero federal estate tax — which makes DC-specific planning critical for families in that range.

DC real estate values mean many DC families — especially those who have owned Georgetown, Capitol Hill, or Cleveland Park homes for decades — can approach or cross the exemption once home equity is combined with retirement accounts, life insurance, and other assets.

No portability — DC credit-shelter trusts

DC does NOT offer portability of the unused exemption between spouses or domestic partners. Each person has a separate exemption. The marital deduction (bequests to a surviving spouse or registered domestic partner) is unlimited — no DC estate tax on transfers to the survivor regardless of amount. But to preserve BOTH exemptions, a credit-shelter (bypass) trust generally must be funded at the first death; otherwise the first spouse's exemption is lost when everything passes outright to the survivor. Form D-76 and instructions: otr.cfo.dc.gov. File and pay via MyTax.DC.gov.

DC estate tax: 10-month due date (not 9 months)

The DC estate tax return and payment are due 10 months after the date of death — one month later than the 9-month federal deadline. A 6-month extension to file (but not to pay) is available on Form FR-77, filed by the original due date; the OTR does not accept the federal Form 4768. Interest accrues at 10% per year; the late-filing/late-payment penalty is 5% per month up to 25%.

Small-estate proceeding vs. transfer by affidavit — two different things

Small-estate proceeding (D.C. Code § 20-351): when the property subject to administration in DC is $80,000 or less, the estate may be administered as a "small estate" — a streamlined Probate Division proceeding opened by petition (§ 20-352). It still runs through the court, but with reduced formality, and it can include real property. DC Law 25-302 raised this threshold to $80,000 (it was previously $40,000).

Transfer by affidavit (D.C. Code § 20-361): a separate, newer mechanism (added by DC Law 25-302) that skips the court entirely for a "small asset." A successor presents a sworn affidavit directly to a bank, transfer agent, or the DMV when: the decedent's entire probate estate is $40,000 or less, it includes no real property, at least 60 days have passed since death, no personal representative is pending, any will has been admitted to probate, and funeral expenses are paid. This is DC's closest analog to a classic small-estate affidavit.

TOD deed — D.C. Code § 19-604.05

DC adopted the Uniform Real Property Transfer on Death Act (D.C. Law 19-230, 2012), codified at § 19-604.01 et seq. A TOD deed lets DC real estate transfer at death to named beneficiaries without probate. Sign, notarize, and record it with the DC Recorder of Deeds (1101 4th Street SW; otr.cfo.dc.gov/page/recorder-deeds). It is revocable during life (§ 19-604.06) and does not affect ownership while the owner lives. At death, the beneficiary records a certified death certificate and affidavit to complete the transfer. DC real estate transfer/recordation taxes may apply — confirm exemptions with a DC attorney.

Tenancy by the entirety

Available to DC married couples and registered domestic partners. Property held as tenants by the entirety passes automatically to the survivor at death — no probate. The survivor records an affidavit of survivorship and death certificate with the Recorder of Deeds. It also provides creditor protection: a creditor of one spouse generally cannot attach entireties property.

DC homestead, family, and exempt-property allowances

DC provides three priority allowances to the surviving spouse, registered domestic partner, and minor children — all with priority over most creditor claims, all raised by DC Law 25-302:

Homestead allowance: $30,000 to the surviving spouse/DP (§ 19-101.02); if none, divided among minor/dependent children.
Family allowance: lump sum up to $30,000 for maintenance during administration (§§ 19-101.04, 19-101.05).
Exempt property: $20,000 in household furniture, automobiles, furnishings, appliances, and personal effects (§ 19-101.03, up from $10,000).

Important DC distinction from UPC states: in DC the surviving spouse/DP takes a fraction (2/3, 3/4, or 1/2) of the whole balance of the intestate estate, not a residual after a first tiered dollar amount. DC does not use the UPC $100K/$150K/$200K structure. The often-overlooked case is § 19-302(3): with no descendants but a surviving parent, the spouse/DP takes three-fourths and the parent(s) take one-fourth.

Registered domestic partners have identical rights to spouses throughout the DC Code — the same intestate share, elective share, and homestead/family/exempt-property allowances. DC's domestic-partnership registry runs through DC Vital Records and is open to two adults regardless of sexual orientation.

DC Medicaid estate recovery

DC pursues Medicaid estate recovery for long-term-care benefits paid to recipients age 55 or older. The recovery claim is filed against the probate estate; the homestead, family, and exempt-property allowances have priority over it. Notify DC Health if the decedent received DC long-term-care Medicaid. Contact: dhcf.dc.gov.

Valid DC will (D.C. Code § 18-103): (1) written; (2) signed by the testator; (3) signed by at least two credible witnesses present when the testator signed or acknowledged the signature. A self-proved will (notarized attestation clause) can be admitted without live witness testimony.

Holographic wills are NOT valid in DC. A purely handwritten, unwitnessed will is not valid even if it clearly states testamentary intent; the estate would be treated as intestate.

Elective share (spouse / registered domestic partner) — § 19-113

DC prohibits fully disinheriting a surviving spouse or registered domestic partner. Under D.C. Code § 19-113, a survivor left less by will may file a written renunciation and take instead their "legal share" — the share they would have received under intestate succession — but that share may not exceed one-half of the net estate bequeathed and devised by the will. This is not a flat one-third. The renunciation must be filed with the Probate Court within 6 months after the will is admitted to probate (the court may extend the period, and a will-construction suit tolls it). The elective share is in addition to the homestead, family, and exempt-property allowances. A valid pre- or post-nuptial agreement can alter these rights (§ 19-113(f)).

Divorce / partnership termination auto-revokes gifts

A final divorce, annulment, or termination of a registered domestic partnership revokes will provisions for the former spouse/partner, who is treated as having predeceased the testator. Update estate documents immediately after any dissolution.

Abbreviated probate (§ 20-311) is a proceeding for probate of a will (or a determination of intestacy) and appointment of a personal representative that "may be conducted without the prior notice required for formal probate." It is DC's standard, fastest opening track for routine estates.

Formal probate (§ 20-321) is instituted by petition and conducted after notice under § 20-323. It is used (and can be mandatory under § 20-322) when due execution of the will cannot be presumed, when only a copy of the will is offered, when the appointee lacks statutory priority, or when the matter is contested. DC Law 25-302 renamed this track from "standard" to "formal" probate.

Supervised vs. unsupervised (Title 20, Chapter 4): in supervised administration the court reviews inventories and accounts on a mandatory schedule and approves distributions; in unsupervised administration the PR has more autonomy and must account to interested persons but not on a mandatory court schedule. Most DC estates use abbreviated, unsupervised probate.

Multi-jurisdiction DC-area estates. If a person domiciled in Maryland owned a DC condo, primary probate is in Maryland with ancillary probate in DC for the condo; if domiciled in Virginia with a DC rowhouse, primary probate is in Virginia with DC ancillary proceedings. Each jurisdiction has its own fees, creditor periods, and taxes. DC may require an estate tax filing even for a non-resident who owns DC-situs real property once the total gross estate crosses the exemption. Verify the Maryland exemption/portability details against current Maryland guidance before relying on them; a DC-MD-VA estate attorney can coordinate the filings.