It is not unusual to have symptoms of anxiety, distress, or depression after a major disaster, especially when you have lost friends or family. If you need to connect to a trained crisis counselor or need someone to talk to, you can call or text the Disaster Distress Helpline at (800) 985-5990. This national hotline is always available and is dedicated to providing immediate crisis counseling for people who are experiencing emotional distress related to any disaster. The hotline is toll-free and multilingual. For assistance in Spanish, call or text (800) 985-5990 and press 2. All services are confidential. More information can be found on their webpage, https://www.samhsa.gov/find-help/helplines/disaster-distress-helpline.
There may be. Under certain circumstances, the Federal Emergency Management Agency (FEMA) Individual and Households Program (IHP) may provide assistance to help with funeral and related costs for an immediate family member whose death is attributed to a major disaster (available at https://www.fema.gov/assistance/individual/program). The FEMA website contains details regarding covered costs and eligibility criteria, https://www.fema.gov/assistance/individual/program/eligibility. California’s State Supplemental Grant Program (SSGP) may supplement eligible costs not already covered by FEMA IHP, including funeral or burial expenses. FEMA automatically transmits information to the California SSGP if an individual exhausts their FEMA IHP assistance. Therefore, an individual must first complete the FEMA IHP application to be eligible for California SSGP funds.
If your deceased family member was a veteran, or an immediate family member of a veteran, certain burial benefits may be available. Benefits are provided by the U.S. Department of Veterans Affairs (VA) and depend on factors related to the veteran’s service record. The following website contains general information about these benefits and provides links where you can find the relevant criteria: https://www.cem.va.gov/burial-memorial-benefits/.
Finally, you or another family member may be eligible for a one-time payment of $255 from the Social Security Administration. The lump-sum death payment is intended to help cover costs when a spouse or parent dies. More information can be found on their webpage, https://www.ssa.gov/personal-record/when-someone-dies/lump-sum-death-payment. The response to the next question contains additional information regarding potential Social Security benefits.
The Federal Trade Commission website also has a helpful article outlining the steps for finding and hiring a contractor and spotting scams: https://www.consumer.ftc.gov/articles/0242-hiring-contractor.
You should let the Social Security Administration know as soon as possible when a family member dies. Under certain circumstances, a surviving family member may be eligible to collect Social Security benefits that were earned by the deceased. For more information, you can contact the Social Security Administration at https://www.ssa.gov/ or by calling (800) 772-1213. If you are deaf or hard of hearing, you can call their TTY number at (800) 325-0778. The Social Security Administration answers calls from 8:00 a.m. ‒ 7:00 p.m. local time, Monday through Friday, and also has automated information available 24 hours a day, seven days a week. You can also send them a message on this page: https://secure.ssa.gov/emailus/EmailUs.action. The Social Security Administration’s website contains additional information on this topic, https://www.ssa.gov/survivor.
This section provides a general description based on California law, but there may be some variations if the rules of another state apply to your situation. The rules regarding property transfers at death vary among states. In general, the relevant rules will be those of the state in which the person who died (the decedent) usually resided at the time of death, even if they died in another state. But, in some cases, the rules of other states where the decedent owned assets may also be relevant, particularly if real estate is involved. In addition, special rules not discussed below may apply in certain circumstances, such as where spouses pass away at nearly the same time or where a missing person is presumed dead. The following is an outline of some provisions of California law and is not legal advice for any particular matter or set of facts. Accordingly, it is advisable to consult an attorney or seek assistance from a legal aid organization who can advise you on your specific situation.
There are three main ways that property can pass from someone who died to their beneficiaries:
Certain types of assets will pass automatically by contract or operation of law regardless of the existence or content of a will.
Even if your situation has few non-probate transfers as described above, you may not need to go to probate court to obtain title to property belonging to a deceased person. If you have the legal right to inherit personal property (such as money in a bank account or stocks) and the estate is worth $208,850 or less, you might NOT have to go to court because there is a simplified process you can use to transfer the property to your name.
If the total value of these assets is $208,850 or less and 40 days have passed since the death, you can transfer personal property by writing an affidavit and following these five steps:
The affidavit is a form that you can get from most banks and lawyers. A template you may be able to use to guide you is at: https://www4.courts.ca.gov/documents/Affidavit_personal_property.pdf. Please note: some banks and institutions will require you use their own forms.
*The $208,850 threshold applies to decedents who died in California on or after April 1, 2025. California law requires this amount to be adjusted for inflation every three years based on a set formula, with April 1, 2028 to be the next adjustment date. Therefore, it is important to check the State Court’s self-help website (https://selfhelp.courts.ca.gov/probate/small-estate) or consult with an attorney to confirm the current applicable threshold amount.
If the first two categories above do not apply, then the assets owned by the person who died at the time of their death will likely make up that person’s “estate” and will pass to that person’s successors through a formal probate process. Generally, the succession process depends on whether the decedent left a will. A person who died without a will is said to have died “intestate.”
To start a formal probate, you must file a Petition for Probate, form DE-111, available at:
https://courts.ca.gov/sites/default/files/courts/default/2024-11/de111.pdf. The type of petition will depend on whether the decedent had a will:
Virtually all California counties use a “probate notes” system. Under this system, a staff attorney for the court reviews the petition and identifies potential issues with it. These “notes” are then published to the court’s website anywhere from several weeks to days before the hearing. Most counties require the notes to be “cleared” by filing a written supplement a certain amount of time before the hearing itself (for example, Los Angeles County requires supplements to be filed no later than 3 court days before the hearing). If probate notes are not cleared in time before the hearing, judges will often continue the hearing to a later date. Depending on the county’s probate backlog, failure to regularly review and clear probate notes could delay estate proceedings by weeks or even months. Therefore, it is important to closely review all local and state court rules, and to consult with an attorney if needed. If an attorney is hired to represent the estate, their ordinary fees are fixed by law as a percentage of the estate, and they may be entitled to “extraordinary” compensation in special circumstances, although a court must review and approve all fees.
To learn more about starting a formal probate, visit: https://selfhelp.courts.ca.gov/probate/formal-probate.
You can obtain more information about tenant rights by consulting the Tenant Power Toolkit website at https://tenantpowertoolkit.org. The Tenant Power Toolkit is a free public service that provides resources related to tenant rights, evictions, and rent debt.
For tenants in Los Angeles County, you can obtain more information about tenant rights by consulting Stay Housed LA’s website at https://www.stayhousedla.org or calling their hotline at (888) 694-0040. Stay Housed LA is a collaboration between the County of LA, the City of LA, legal service providers, and community-based organizations that cover residents of Los Angeles County (from Lancaster to Long Beach) and provides help related to tenants’ rights.
A will usually names an “executor,” that is, the person responsible for administering the estate. If no executor is named (or no executor is willing or able to serve), the probate court will appoint someone to administer the estate called an “administrator with will annexed.” Regardless of whether the person in charge is an “executor” or “administrator with will annexed,” under California probate law, they are commonly referred to as a “personal representative.” The personal representative’s job is to collect the decedent’s assets, pay the decedent’s debts (such as taxes, bills, loans, and expenses of administering the estate), and distribute any remaining assets according to the provisions of the will and relevant state statutes.
The personal representative typically files a petition for probate with the appropriate state court, along with the original will and death certificate, and obtains letters testamentary (documents issued by the probate court to authorize the executor to take control of the estate). The petition for probate must contain pertinent information about the decedent and their family, debts, and assets. This filing usually must be done in the court of the county where the decedent resided (even if they died in a different county), and it must be filed promptly (generally within 30 days) after the personal representative becomes aware of the death. Before the probate can be formally opened, the personal representative must also publish notice of the death and estate proceedings in a local newspaper in the city where the decedent resided at the time of death. The form for the petition required for California courts is available at https://courts.ca.gov/sites/default/files/courts/default/2024-11/de111.pdf. Because a petition for probate is a proceeding involving the court system, the executor typically engages a lawyer or contacts a legal aid organization to assist with the filing of the petition and the administration of the decedent’s estate.
In California, in addition to an executor, any person who was given custody of the decedent’s original will while the decedent was living is technically required, within 30 days of becoming aware of the decedent’s death, to deliver the will to the court of the county in which the decedent resided and mail a copy of the will to the named executor (or to a named beneficiary if the executor’s whereabouts are not known), unless a petition for probate has already been filed as described above. Other states (where the decedent may have property, for example) may impose a similar requirement.
Once the letters testamentary have been granted by the court, the personal representative may pay the decedent’s debts and final expenses. After all debts and expenses have been paid, the personal representative will divide and distribute the remaining assets to the beneficiaries of the decedent’s estate. Before the court discharges the personal representative, they usually require a formal accounting to be filed with the court for approval, although it is possible to avoid this if all the beneficiaries provide written consent.
Self-help resources regarding probate court in California include: “Steps to Take if the Case Belongs in Probate Court,” visit https://selfhelp.courts.ca.gov/wills-estates-probate, and websites for the Superior Court in the relevant county.
There are several places to check for a decedent’s will. First, if you know the lawyer who prepared the will, you can ask the lawyer whether they kept the original, or at least a copy. You can also check with the local probate court in case the will was filed with the local court. Another place to check is the County Recorder’s office, because some people record their wills in the public record.
In certain cases, a copy of a will can be probated if the original cannot be found. If the will is lost, you may be able to prove the contents of the will in probate court depending on the requirements of state law regarding lost wills.
If there is no will or no will can be found, an administrator of the decedent’s estate has to be appointed by the probate court to pay the decedent’s debts and distribute the remaining assets to the beneficiaries based on the rules of intestate succession. The appointed administrator will generally be selected in the following order under California Probate Code § 8461 (assuming the potential administrator is competent and is at least 18 years old):
The proposed administrator must file a petition for letters of administration in the appropriate state court along with a death certificate. Similar to the petition for probate, this petition lists pertinent information about the decedent and their family and assets. Once the probate court grants the letters of administration, the administrator may begin paying the decedent’s debts and expenses and making the proper distributions to the beneficiaries of the estate in accordance with the laws of intestacy.
A guardian is a non-parent to whom the court gives authority to take responsibility for the care of a child. California Probate Code § 1510.1(d) defines the terms “child,” “minor” and “ward” as including an unmarried youth 18 to 20 years of age. If the parent’s will specified you as the child’s guardian, you must complete guardianship proceedings in the appropriate California county. For more information, see form GC-205-INFO or Information on Probate Guardianship of the Person available at https://www4.courts.ca.gov/documents/gc205.pdf. The form for the petition for appointment of a guardian of the person (GC-210(P)) is available at https://courts.ca.gov/sites/default/files/courts/default/2024-11/gc210p.pdf and for the petition for appointment of guardian of a minor (GC-210) at https://courts.ca.gov/sites/default/files/courts/default/2024-11/gc210.pdf. The other documents required when filing a guardianship are usually listed on the court’s website under the Probate Division, including any local court forms that may be required. The proper venue for beginning a guardianship proceeding is either the county where the child lives, or another county if the choice of such county is in the best interests of the child. The parent’s will must be admitted to probate. California courts have Self-Help Centers to provide legal information and assistance on legal issues, such as guardianships, to people who do not have attorneys. You can find the Self-Help Center in your county that you need here: https://selfhelp.courts.ca.gov/self-help/find-self-help. Several legal aid organizations also provide free advice on guardianships to low-income individuals.
If you are currently taking care of a child and have the ability and desire to take responsibility for the child, you can petition the court to be appointed as the child’s guardian. A guardianship appointment may be permanent or temporary and generally expires when the child reaches the age of 18. There are some exceptions to this age limit; for example, a petition for guardianship of the person of a proposed ward who is between 18 and 21 years of age, may be filed by a parent, relative, another person on the ward’s behalf, or the ward.
A petition for guardianship is filed in the state court in the county where the child resides, or another county if the choice of such county is in the best interests of the child. The court clerk will provide the necessary legal forms. If the court appoints you as guardian, you will receive letters of guardianship which you will need in order to enroll the child in school, for hospital emergencies, and for similar matters. Letters of guardianship are only valid in the state where they are issued.
Because guardianship involves assignment of responsibilities by a court, you should consult an attorney or legal aid organization before proceeding to petition for it. Other potential alternatives to guardianship, not covered here, are adoptions and custody arrangements. In California, a caregiver can also complete a Caregiver’s Authorization Affidavit to enroll a child in school and authorize certain types of medical care without a guardianship. A fillable Caregiver’s Authorization Affidavit is available at https://www4.courts.ca.gov/documents/caregiver.pdf.
Funds received by a child through inheritance or award will be administered by a guardian of the child’s property or estate. The child’s assets or income must be invested as directed by the court for the child’s benefit. The court will require the guardian to secure the assets in a way that ensures compliance with rules of the court and laws regarding the investment of a child’s assets. If there are assets, the best scenario may be for the child’s guardian to be appointed as the guardian of the child’s estate as well, although in some cases a child may have different guardians for their person and their estate. Usually, the funds are turned over to the child on the child’s 18th birthday, at which time the guardianship typically ends. Courts might require a guardian of an estate to deposit the funds into a “blocked” account at an institution with FDIC insurance or IntraFi Network Deposits. Alternatively, courts might require a guardian to post a bond in an amount that reflects the total value of the estate (plus reasonable cost for recovery). The guardian of the estate must be prepared to fully account for every last cent of the child’s assets. If a non-guardian has an existing legal responsibility to support the child, that person cannot rely on the guardianship funds to make up the difference (for example, a child’s biological parent retains custody and care over the child, but they nominate another person to manage the child’s inheritance). For more information, see the Judicial Branch of California’s resource page on how to become a guardian, available at https://selfhelp.courts.ca.gov/guardianship/process.
With the permission of the court, as guardian of the child’s property, you may pay certain expenses on behalf of the child using funds held by you on the child’s behalf. The court will decide each request based on the best interests of the child. You must petition the court for approval of each expense in advance, or if the court deems it appropriate, you may be able to obtain a monthly stipend for regular expenses. While courts approve spending on a case-by-case basis, typically approved expenses include education, medical, and other support costs. This approval process is most frequently done in relation to a blocked account, for which there are specific mandatory court forms to use. See form MC-357 for the Petition to Withdraw Funds from Blocked Account, available at https://courts.ca.gov/sites/default/files/courts/default/2024-11/mc357.pdf, and form MC-358 for the corresponding Order Authorizing Withdrawal of Funds from Blocked Account, available at https://courts.ca.gov/sites/default/files/courts/default/2024-11/mc358.pdf.
A similar protective proceeding—known as a conservatorship—may be appropriate for an incompetent adult or an adult who is unable to care for their personal needs (“conservator of the person”) or property (“conservator of the estate”). You can file a petition to become a conservator of an adult and their property in the court of the county where the incompetent adult resides. Again, because this involves judicial proceedings, you should consult with an attorney or legal aid organization before proceeding. Starting a conservatorship process requires preparing a large set of filings with substantial evidence upfront, including a specific court-mandated capacity declaration form completed by a licensed physician. Recent statewide reforms have led courts to apply far more scrutiny to conservatorship matters than before. If the adult already has a valid Durable Power of Attorney in place, a conservatorship of the estate might not be necessary for financial decisions on behalf of the incompetent adult. If the adult already has a valid Advance Healthcare Directive in place, a conservatorship of the person might not be necessary for healthcare decisions on the adult’s behalf. In the absence of one or both of these fiduciary documents, a conservatorship of the person and/or the estate may be warranted, especially if there is no less-restrictive remedy available.
.
If your missing relative has not been officially declared dead, you should consult a professional tax advisor about filing their returns. If a death certificate has not been issued, filing regular income tax returns may be required on the missing person’s behalf. You can also call the IRS for assistance at (800) 829-1040. Their helplines are open Monday through Friday, 7 a.m. to 7 p.m. local time.
Final returns (IRS Form 1040 and FTB Form 540) should be filed for the year of death and for any prior years for which required returns were not filed before death. If not filing a joint return, a final federal and California income tax return should be filed by the court-appointed “personal representative,” who is either an executor or administrator of the estate. The word “DECEASED,” the name of the deceased, and the date of death should be written across the top of the return. If it is a joint return, the name and address of the decedent and the surviving spouse should be written in the name and address space. If it is not a joint return, the name of the decedent should be written in the name space and the name and address of the estate administrator or another person filing the return should be written in the remaining space. Generally, the final income tax return for a decedent who was a calendar-year taxpayer is due on April 15 of the year following their death. Income tax returns may also be required on behalf of the decedent’s estate. It is advisable to consult an accountant, tax lawyer, or other tax advisor with regard to these issues to ensure correct and timely filing.
Yes, unless you remarry before the end of the year of your spouse’s death. If filing a joint return with your missing or deceased spouse, you should indicate at the top of the return that you are doing so. Consult an accountant, tax lawyer, or other tax advisor for additional information.
Most relatively simple estates (e.g., consisting of cash, publicly traded securities, small amounts of other easily valued assets, and no special deductions or elections or jointly-held property) with a total value of approximately $15,000,000 or less and a date of death in 2026 do not require the filing of a federal estate tax return. (For this purpose, the value of lifetime taxable gifts made by a decedent during or after 1977 is treated as part of the estate.). The One, Big, Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, permanently increased the basic exclusion amount to $15,000,000 per individual (total of $30,000,000 for married couples) for calendar year 2026. Although the increase is “permanent,” this threshold amount will be adjusted annually for inflation.
The determination of whether a federal estate tax return (Form 706) must be filed can nevertheless be complicated, and you should consult a professional tax advisor regarding the need for this return. In some cases, filing an estate tax return may be advisable, even if not required, in order to make certain favorable elections (for example, for purposes of the running of the statute of limitations or using “portability” of exemption between spouses). In general, a Form 706 must be filed within nine months after the date of death in order to be timely. Extensions for filing can be sought, but any estimated taxes due should be paid on time to avoid interest and penalty charges. Federal estate tax returns should generally be filed by the person administering the decedent’s estate, i.e., the personal representative.
There is no requirement to file a California estate tax return for deceased individuals with a date of death in 2026.
As a general rule (but there are exceptions), life insurance proceeds are not subject to California or federal income tax when paid to beneficiaries, but they may be subject to estate tax in certain instances. While uncommon for individuals and families without significant wealth, the taxation of life insurance proceeds is complex, and consulting a professional tax advisor regarding this matter is recommended.
