Wills and estate planning in Utah

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

In plain words: in Utah 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
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	Notary · Uniform Power of Attorney Act
Health care directive	1 witnesses
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Utah Code § 75-2-502.

Signing by an interested witness does not invalidate the will or any provision of it (Utah Code § 75-2-505).

Witnesses sign within a reasonable time after seeing the signing or the testator's acknowledgment (§ 75-2-502(1)). A will is valid as a holographic will if the signature and material portions are in the testator's handwriting (§ 75-2-502(2)). Harmless-error rule at § 75-2-503. Electronic wills are allowed under the Uniform Electronic Wills Act, Utah Code §§ 75-2-1401 to -1411 (effective Aug. 31, 2020). Witnesses may be in the testator's 'electronic presence', and the will can be made self-proving under § 75-2-1408. The Uniform Electronic Estate Planning Documents Act (Title 75, ch. 13) took effect May 6, 2026.

Power of attorney

Statute: Utah Uniform Power of Attorney Act, Utah Code Title 75A, Chapter 2 (§§ 75A-2-101 et seq.; renumbered from Title 75, ch. 9 in 2024).

The POA must be signed before a notary or other officer authorized to take acknowledgments, and the principal must understand they are appointing an agent for financial affairs (§ 75A-2-105(1), amended 2025). If the principal lives, or is about to live, in a hospital, assisted living, skilled nursing or similar facility, its owner, operator, provider or employee may not be named agent unless that person is the spouse, guardian or next of kin, or the authority is limited to Medicaid eligibility (§ 75A-2-105(2)). Durable by default (§ 75A-2-104). Hot powers need express grant (§ 75A-2-201); the gifts section is § 75A-2-217. The statutory form is § 75A-2-301, with the agent's certification at § 75A-2-302. OLD CITES (75-9-xxx) ARE OBSOLETE.

Health care directive

Called: Advance Health Care Directive.

Statute: Utah Uniform Health Care Decisions Act, Utah Code Title 75A, Chapter 9 (2025 Gen. Sess. ch. 439, effective Jan. 1, 2026; replaced the former Advance Health Care Directive Act, Title 75 ch. 2a); power of attorney for health care § 75A-9-107; optional form § 75A-9-110.

One adult witness who reasonably believes the act is voluntary and knowing. The witness may not be the appointed agent, the agent's spouse or cohabitant, or (if the individual lives or receives care in a nursing home or assisted living facility) its owner, operator, employee or contractor (§ 75A-9-107(4)).

The witness may be present physically, by real-time audio-video, or by audio-only if the witness knows or can authenticate the individual (§ 75A-9-107(5)). The optional form is § 75A-9-110. Electronic directives and signatures are valid (§ 75A-9-115(3)), and out-of-state directives are honored (§ 75A-9-115(1)). The chapter applies to directives made before, on, or after Jan. 1, 2026 (§ 75A-9-129). A facility owner or employee may not serve as agent unless family (§ 75A-9-107(2)). OLD CITES (75-2a-xxx) ARE OBSOLETE. Official form URL not found.

If there's no will: what a spouse gets

If all the decedent's surviving descendants are also descendants of the surviving spouse (or there are none), the spouse takes the entire intestate estate (Utah Code § 75-2-102(1)(a)).

A spouse's right to a share

One-third of the augmented estate, with a $75,000 supplemental elective-share amount (Utah Code § 75-2-202).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Light, UPC informal probate. Personal property can be collected by affidavit when the entire estate less liens is $100,000 or less, 30 days after death (Utah Code § 75-3-1201, current version effective May 7, 2025).

Money God drafts a Utah 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.