Estates in Missouri

Affidavits of Heirs

Missouri does not allow the use of Affidavits of Heirs outside of formal estate administration for the purposes of passing real property. Small estates can be handled through a summary proceeding that uses affidavits, but only in the context of a formally open estate. See Small Estates below.

"Heirship affidavits are not uncommon in MO. The keys are that the decedent has to be dead for at least 1 year and there can be no estate or will admitted to probate within that year. (Time period for claims to be made and time period to administer an estate/present a will.) All the heirs at law have to sign the affidavit. Otherwise they have to use a small estate affidavit or full administration."

Ancillary Proceedings

Ancillary proceedings are required to be filed with the probate court when dealing with property of a non-resident decedent.

Claims

Liabilities for claims against the estate and state inheritance tax are transferred to the proceeds of the sale of property. Secured claims such as deeds of trust and other liens on the property, such as judgment liens, must be satisfied.

Death Taxes

Missouri has an estate tax, which is set forth in Chapter 145 of Missouri Revised Statutes. A tax is imposed on the transfer of every decedent's estate. The tax is defined as the maximum credit for state death taxes allowable to the estate of the decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States.

Liens for state estate taxes pass to the proceeds of the sale of property out of the estate. The liens are good for 10 years against beneficiaries if judgment is obtained.

Missouri does not have an inheritance tax.

Intestacy

A surviving spouse takes the entire estate if there are no children. If there are children, the spouse takes half, and the children take half per stirpes. If there is no surviving spouse, the children take per stirpes. If there is no surviving spouse or children, then parents, brothers and sisters share per stirpes. Grandparents, uncles, aunts and their descendants are next in order followed by kindred of the deceased spouse. If none of those persons exist, the property escheats to the state.

With respect to intestate succession, a surviving spouse takes all property if there are no children or no surviving parent of the deceased. If there are parents or children, the surviving spouse takes the first $20,000 in value of the estate and one half of the balance of the estate. There is no waiver provision for this statutory right.

Probate

Probate of a Will is barred unless presented for probate within six months from the date of the first publication of notice granting letters testamentary or of administration or within thirty days from the commencement of an action to contest the validity of a will, whichever is later. No will can be admitted to probate and no administration granted unless application is made to the court within one year from the date of the death of the decedent. Claims not filed within six months after the first published notice of letters of testamentary are barred. If no administration is had, claims are barred one year from the date of the death of the decedent.

Slayer's Act

Missouri does not have a statute governing situations where a beneficiary is barred from inheritance for deliberately murdering a decedent. It does, however, have a common law rule equivalent of such a statute. [1]

• Barnett v. Couey, 224 Mo. App. 913, 27 S.W.2d 757 (1930).
• Grose v. Holland, 357 Mo. 874, 211 S.W.2d 464 (1948).

Small Estates

Missourihas a procedure for small estate administration that uses an Affidavit of Administration of Small Estate for passing real or personal property when an estate's total value is under $40,000. MO Rev Stat § 473.097.

• [2]
• [3]
• Form: [4]

Cross-References

• Missouri
• Estates