Wills and estate planning in Kentucky

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

In plain words: in Kentucky a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. There is an inheritance 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	Available
Electronic wills	Allowed
Power of attorney	No notary · Uniform Power of Attorney Act
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	Yes
Community property	No
Age of majority / UTMA age	18 / 18

Signing a will

Statute: KRS 394.040.

A witness who is a beneficiary, or whose spouse is, remains competent, but the gift is void, except up to the witness's intestate share, if the will cannot otherwise be proved (KRS 394.210(2)).

A will wholly in the testator's handwriting and signed needs no witnesses. Otherwise, two credible witnesses sign in the testator's presence and in each other's presence (KRS 394.040). Uniform Electronic Wills Act (KRS 394.700-.715; execution 394.706) applies to decedents dying on or after July 15, 2026 (2026 Ky. Acts ch. 134). Electronic-will witnesses must be Kentucky residents physically in Kentucky, though they may be electronically present. Testator must be 18 or older (KRS 394.020).

Power of attorney

Statute: KRS ch. 457 (Uniform Power of Attorney Act, 2018).

Since July 15, 2020, only the principal's signature is required. If someone signs for the principal, the POA must state why. Notary acknowledgment makes the signature presumed genuine (KRS 457.050), and institutions and real estate recording expect it, so notarize in practice. Secondary sources conflict on whether a notary is mandatory; the statute text does not require one. Hot powers need an express grant (KRS 457.245). Statutory form at KRS 457.420.

Health care directive

Called: Living Will Directive (with health care surrogate designation).

Statute: KRS 311.621-311.643 (Kentucky Living Will Directive Act); form KRS 311.625.

None of these may witness OR notarize: a blood relative of the grantor; a beneficiary under the descent and distribution statutes; an employee of a health care facility where the grantor is a patient (unless acting as notary); the attending physician; or anyone directly financially responsible for the grantor's health care (KRS 311.625(2)).

Must be written, dated and signed. Two adult witnesses sign in each other's presence, OR the grantor acknowledges before a notary. Use a form substantially like KRS 311.625(1), with each choice checked and initialed. If two or more surrogates serve, they decide unanimously unless the directive says otherwise (KRS 311.623(1)(c)).

If there's no will: what a spouse gets

From July 15, 2026 (2026 Ky. Acts ch. 134 § 1), the spouse takes the entire estate when all descendants are also the spouse's and the spouse has no other descendants (KRS 391.010(1)(a)2; personalty follows under KRS 391.030). Before that date, the spouse took only dower: 1/2 of surplus real estate in fee and 1/2 of surplus personalty (former KRS 392.020).

A spouse's right to a share

By renouncing the will, the spouse takes dower under KRS 392.020, limited to 1/3 of real estate owned at death, plus 1/2 of surplus personalty and a life estate in 1/3 of real estate held during the marriage but not at death (KRS 392.080). From July 15, 2026, surplus personalty includes POD, TOD and survivorship assets, revocable-trust assets, and transfers within 2 years of death, but not life insurance proceeds (KRS 392.020 as amended).

Estate and inheritance tax

No state estate tax.

Yes. Class A beneficiaries are fully exempt (spouse, parents, children, stepchildren, grandchildren, siblings, nephews and nieces). Class B pays 4%-16% (sons- and daughters-in-law, aunts, uncles, great-grandchildren); Class C (everyone else) is taxed at higher rates (KRS 140.070, 140.080).

Probate

Moderate. District Court can dispense with administration when the $30,000 spouse or children exemption plus paid preferred claims covers all distributable assets (KRS 395.455; KRS 391.030(1)(c)). Administration can also be dispensed with by agreement when there are no debts and all beneficiaries agree (KRS 395.470). Both were amended effective July 15, 2026.

Official form: ag.ky.gov.

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

Try Money God free

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.