Wills and estate planning in Tennessee

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

In plain words: in Tennessee 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	Available
Electronic wills	Not allowed
Power of attorney	No notary
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Tenn. Code Ann. § 32-1-104 (attested); § 32-1-105 (holographic).

The will is not invalidated, but an interested witness forfeits whatever exceeds their intestate share unless the will is also attested by two disinterested witnesses (Tenn. Code Ann. § 32-1-103).

Witnesses must sign the will itself; signing only the self-proving affidavit has failed (In re Estate of Morris; Chastain). The § 32-2-110 affidavit is a separate add-on, sworn by the witnesses before an officer and attached to the will. For a holographic will, the signature and material provisions must be in the testator's handwriting, and the handwriting must be proved by two witnesses at probate (§ 32-1-105). No electronic or remote-witnessing will statute was found. Tennessee also offers an opt-in Community Property Trust Act (Tenn. Code Ann. § 35-17-101 et seq.).

Power of attorney

Statute: Uniform Durable Power of Attorney Act, Tenn. Code Ann. §§ 34-6-101 to 34-6-112.

Tennessee has not adopted UPOAA; a 2019 bill failed. The POA is NOT durable unless it contains durability language (§ 34-6-102). Secondary sources say Part 1 imposes no notary or witness requirement for validity. However, a POA to be registered for real or personal estate must be acknowledged or proved by two subscribing witnesses (§§ 66-24-101, 66-22-101), so always notarize. There is no fill-in statutory form, but a POA can incorporate the statutory list of powers by reference (§ 34-6-108/-109). Grant gifting, trust and beneficiary powers expressly. The notary=false value is based on secondary sources only.

Health care directive

Called: Advance Directive for Health Care.

Statute: Tennessee Health Care Decisions Act, Tenn. Code Ann. § 68-11-1801 et seq. (advance directive § 68-11-1803).

Two competent adult witnesses. The agent cannot witness, and at least one witness must be unrelated to the principal by blood, marriage or adoption and not entitled to any part of the estate (§ 68-11-1803).

Execution is by notarization or by two witnesses, not both. The older living will statute (§ 32-11-105) has stricter witness rules if that form is used. Witness restrictions are from secondary sources and were not checked against the statute text.

If there's no will: what a spouse gets

With surviving issue, the spouse takes the greater of one-third or a child's share of the entire intestate estate (Tenn. Code Ann. § 31-2-104(a)).

A spouse's right to a share

A graduated share of the net estate by years married: 10% under 3 years, 20% for 3-6, 30% for 6-9, and 40% for 9 or more (Tenn. Code Ann. § 31-4-101). One source reports a credit-formula amendment effective July 1, 2026 that was not verified.

Estate and inheritance tax

No state estate tax (Tennessee inheritance tax was repealed for deaths in 2016 and later).

No inheritance tax (repealed effective 2016).

Probate

Probate is court-supervised (chancery or probate court) and moderately heavy. A small-estate affidavit is available where the property does not exceed $50,000, after 45 days if no estate has been opened (Tenn. Code Ann. § 30-4-102 et seq.).

Official form: tennessee.gov.

Money God drafts a Tennessee 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.