Wills and estate planning in California

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in California a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Recognised
Self-proving affidavit	Not available
Electronic wills	Not allowed
Power of attorney	Notary
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	Yes
Age of majority / UTMA age	18 / 18

Signing a will

Statute: Cal. Prob. Code § 6110.

The will stays valid, but unless two other disinterested witnesses sign, a gift to a subscribing witness is presumed to come from duress, fraud or undue influence; if the presumption is not rebutted, the witness takes no more than their intestate share (Cal. Prob. Code § 6112).

The two witnesses must be present AT THE SAME TIME and understand the document is a will (§ 6110(c)(1)). There is a harmless-error rule for defective execution (clear and convincing evidence, § 6110(c)(2)). Holographic wills are valid (§ 6111). A California Statutory Will form exists (§ 6240). There is no e-wills statute; AB 1667 (2020) failed. Community property state. Use an attestation clause declared under penalty of perjury instead of a notarized affidavit. UTMA: default transfer at 18, but a will or gift may delay it to as late as 25 (Prob. Code §§ 3920, 3920.5).

Power of attorney

Statute: Cal. Prob. Code § 4000 et seq. (Power of Attorney Law).

§ 4121: either acknowledged before a notary OR signed by two qualifying witnesses (§ 4122), so set witnesses to 2 when no notary is used. Use a notary in practice, because real-property transactions and recording need it. Uniform Statutory Form POA at § 4401. Gifts, trust changes and beneficiary changes need express authority (§ 4264). Skilled-nursing residents have special witness rules.

Health care directive

Called: Advance Health Care Directive.

Statute: Cal. Prob. Code § 4670 et seq.; execution § 4673; form § 4701.

Witnesses must be adults and cannot be the agent, the patient's health care provider or its employees, or an operator or employee of a community care or elderly residential care facility; one witness must also be unrelated and not entitled to the estate (§ 4674).

An electronic directive must be notarized (§ 4673(b)). A skilled nursing facility resident's directive must be witnessed by a patient advocate or ombudsman (§ 4675). Witnesses sign the declaration under penalty of perjury set out in § 4674(d).

If there's no will: what a spouse gets

All of the decedent's half of the community and quasi-community property, plus one-half of separate property if there is one child or one-third if there is more than one child (Cal. Prob. Code § 6401).

A spouse's right to a share

No elective share; California is a community property state (spouse owns half of community and quasi-community property, Cal. Prob. Code §§ 100-101), with an omitted-spouse share under § 21610.

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Heavy and expensive; statutory percentage fees apply under § 10810. The § 13100 small-estate affidavit covers up to $208,850 for deaths on or after April 1, 2025 (base $166,250 adjusted under § 890; Judicial Council form DE-300), plus a § 13200 real-property affidavit for up to $69,625. A § 13151 petition is available for a primary residence up to $750,000, and spousal property petitions under § 13650.

Official form: oag.ca.gov.

Money God drafts a California will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.