Estate Planning in Washington, D.C.
A District estate plan has to clear hurdles specific to D.C.: a separate estate tax, formal will requirements, and probate through the Superior Court's Probate Division and its Register of Wills. For deaths in 2026 the District's estate tax exclusion is $4,988,400, and a D.C. return can be required even when no federal return is.
We prepare wills, revocable trusts, powers of attorney and beneficiary designations for District residents and families with District property.
The D.C. rules that shape your plan
The District's estate tax is separate from the federal tax. The exclusion, called the zero bracket amount, is $4 million adjusted annually; it is $4,988,400 for 2026 deaths. Taxable estates above it pay graduated rates that climb to 16% (D.C. Code §§ 47-3701, 47-3702). The return and payment are due within 10 months of death, and late filing or payment draws a penalty of 5% per month up to 25%.
A D.C. will must be in writing, signed by a testator who is at least 18, and attested by at least 2 credible witnesses (§§ 18-102, 18-103). Whoever holds a will must deliver it to the Probate Court, the Register of Wills or the executor within 90 days after learning of the death (§ 18-111). A surviving spouse or domestic partner has 6 months after the will is admitted to probate to renounce it and take the intestate share, capped at one-half of the net estate (§ 19-113). Creditors have 6 months from first publication of the notice of appointment to present claims (§ 20-903).
Assets passing by trust, beneficiary designation or transfer on death deed generally avoid the Probate Division. D.C.'s Uniform Real Property Transfer on Death Act lets you name a beneficiary for real property, but the deed must be recorded before you die (§ 19-604.09). A deed of bare legal title to your own revocable trust, for no consideration, is exempt from recordation and transfer tax (§§ 42-1102, 47-902). A revocable trust avoids probate, not creditors, who can reach it during your life and, if the estate falls short, after death (§ 19-1305.05).
Wills and Guardian Nominations
Wills drafted to the two-witness rule, with executors and guardians.
Revocable Trusts and Funding
Living trusts and the deeds and designations that fund them.
District Estate Tax Planning
Planning for estates near or above the D.C. exclusion.
Powers of Attorney
Powers of attorney under the Uniform Power of Attorney Act, D.C. Code § 21-2601.01 et seq.
Probate and Trust Administration
Estates in the Probate Division, including small estates.
Does Washington, D.C. have an estate tax?
Yes. Residents' taxable estates above the zero bracket amount, $4,988,400 for 2026 deaths, are taxed at graduated rates up to 16%, with the return and payment due 10 months after death. A D.C. return can be required even when no federal return is.
How do I avoid probate in D.C.?
Fund a revocable trust, name beneficiaries on retirement and financial accounts, and record a transfer on death deed for real property before death (§ 19-604.09). Estates of $80,000 or less can use the small-estate procedure (§ 20-351). A trust still faces the 6-month creditor window, which the trustee can start by publishing notice (§ 19-1305.05).
What makes a will valid in D.C.?
In writing, signed by a testator who is at least 18 and of sound and disposing mind, and attested by at least 2 credible witnesses. Oral wills are valid only for servicemembers' and mariners' personal property (§§ 18-102, 18-103, 18-107).
Can my spouse override my will in D.C.?
Within 6 months after the will is admitted to probate, a surviving spouse or domestic partner can renounce it and take the intestate share, not more than one-half of the net estate. A valid marital agreement controls instead (§ 19-113).
Facing an estate planning question in Washington, D.C.?
The first consultation is confidential, and we respond within one business day. Tell us who and what you are planning for.