Nevada Probate Fees, Accountings and Estate Taxes
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By Ronald W. Brilliant, Attorney at Law · Licensed in Idaho, Nevada & California · Last reviewed: September 2026 against Nevada Revised Statutes Title 12 (current through the 2025 legislative session)
In This GuideNevada Wills & ProbateTopic 14 of 17: Fees, Accounts & Taxes
Nevada law sets rules for how the personal representative (the executor, administrator or other person the district court appoints to handle an estate, NRS 132.265) and the estate’s attorney are paid. It also requires the personal representative to account to the court for the estate, and it explains who bears federal estate tax (NRS chapter 150).
These rules matter to personal representatives and to heirs (those who inherit when there is no will, NRS 132.165) and devisees (those named in a will, NRS 132.100). Fees and accounts are reviewed by the court, and interested persons can object (NRS 150.060(11); NRS 150.170(1)).
Personal Representative Compensation
A personal representative must be allowed all necessary expenses of administering the estate, plus fees as provided by law (NRS 150.010). If the will provides for the personal representative’s pay, that is full compensation unless, within 60 days after appointment, the personal representative files a written renunciation of it (NRS 150.010).
If the will provides no compensation, or it is renounced, fees are allowed on the whole amount of the estate accounted for, less liens and encumbrances, as follows (NRS 150.020(1)):
| Portion of estate accounted for | Rate |
|---|---|
| For the first $15,000 | 4 percent |
| For the next $85,000 | 3 percent |
| For all above $100,000 | 2 percent |
- The same fees apply if there is no will (NRS 150.020(2)).
- If there are two or more personal representatives, the court divides the compensation according to the services each actually rendered (NRS 150.020(3)).
- If the scheduled fees are not enough to reasonably compensate the personal representative, the court may allow additional fees it deems just and reasonable (NRS 150.020(4)).
- The court may make further allowances for extraordinary services, such as managing, selling or mortgaging property, contested claims, extensive or complicated estate taxes, litigation about estate property, or carrying on the decedent’s business under court order (NRS 150.030).
- A contract between a personal representative and an heir or devisee for more compensation than NRS 150.020 and 150.030 allow is void (NRS 150.040).
- Any time after letters issue, the personal representative may apply for an allowance on fees for services rendered so far (NRS 150.050).
A personal representative who is also the attorney may be paid as personal representative or as attorney, but not both, unless the court approves a different method in advance and finds it in the estate’s best interests (NRS 150.025(1)).
Attorney’s Fees
An attorney for a personal representative is entitled to reasonable compensation paid from the estate (NRS 150.060(1)). The attorney may be paid based on an hourly rate, the value of the estate accounted for, a court-approved contingency agreement for extraordinary services, or another method the court preapproves in the initial petition (NRS 150.060(2)).
If compensation is based on the value of the estate accounted for, the court must allow the following for ordinary services (NRS 150.060(4)):
| Value of estate accounted for | Rate |
|---|---|
| For the first $100,000 | 4 percent |
| For the next $100,000 | 3 percent |
| For the next $800,000 | 2 percent |
| For the next $9,000,000 | 1 percent |
| For the next $15,000,000 | 0.5 percent |
| For all amounts above $25,000,000 | A reasonable amount to be determined by the court |
For this schedule, the value is the inventory appraisal total, plus gains over appraisal value on sales, plus receipts, less losses from appraisal value on sales. It does not include encumbrances or other obligations on estate property (NRS 150.060(6)).
- Written agreement. Before value-based compensation, the personal representative must sign a written agreement, prepared by the attorney, describing the fee schedule, how extraordinary services may be charged, and that the court must approve fees before they are paid (NRS 150.060(5)).
- Court approval. Attorney compensation is fixed by written agreement and is subject to court approval after petition, notice and hearing. If there is no agreement, or the attorney is also the personal representative, the court determines the amount (NRS 150.060(8)).
- Notice and objections. Notice of the fee petition goes to the personal representative (if not the petitioner) and to all known heirs or devisees (NRS 150.060(9)). An heir or devisee may file objections (NRS 150.060(11)).
- Extraordinary services. If the attorney is paid based on the value of the estate, the court may allow additional just and reasonable compensation for extraordinary services, after petition, notice and hearing. Extraordinary services include sales or mortgages of property, operating the decedent’s business, estate litigation, securing a loan to pay estate debts, and preparing and filing estate income tax returns (NRS 150.061(1), (6)).
- Interim and final fees. After the creditor claim period expires, a petition may be filed for an allowance on attorney compensation (NRS 150.065(1)). At the time of the final account and petition for final distribution, a petition may be filed to fix compensation for all services (NRS 150.067(1)).
- More than one attorney. The court apportions compensation according to services actually rendered, unless the attorneys agree otherwise (NRS 150.063(1)).
An attorney for minor, absent, unborn, incapacitated or nonresident heirs is paid primarily from the share of the person represented. If the services benefited the entire estate, the court must order all or part of the fee paid from the estate as a general administrative expense (NRS 150.060(12)). If an estate is set aside under NRS 146.070, the court may order reasonable attorney’s fees and costs paid from the set-aside assets (NRS 150.0605); see small estates.
Accountings
The personal representative is accountable for the whole estate that comes into his or her possession, at the appraised value in the inventory, and for all interest, profit and income (NRS 150.070(1)). The personal representative is not accountable for debts owed to the decedent that remain uncollected without his or her fault (NRS 150.070(2)). If property sells for more than the inventory value, the excess must be accounted for; a loss on a sale made according to law is not the personal representative’s responsibility (NRS 150.070(3)).
| Account | When | What it shows | NRS |
|---|---|---|---|
| First account (verified) | Within 6 months after appointment, or sooner if the court requires | Money received and spent; each claim filed, its nature, when due, and whether allowed, rejected or not yet acted on; other matters showing the estate’s condition | NRS 150.080 |
| Annual account | Annually, until all remaining property is delivered under an order of final distribution | Income received, expenditures, property disbursed or sold and the price, and the nature and value of property on hand | NRS 150.105 |
| Final account | When all property has been sold or money is available to pay all debts, and the estate is ready to close | Filed with a request for settlement of the administration | NRS 150.110(1) |
| Supplementary account | Before or at final distribution, unless only real property is distributed | Receipts and disbursements since the final account | NRS 150.115 |
The court may waive any accounting if all interested persons agree in writing (NRS 150.075). An “interested person” is someone whose right or interest in the estate may be materially affected by a decision of the fiduciary or the court (NRS 132.185).
Failing to Account
If the first account is late, the court must issue a citation requiring the personal representative to file it or show cause why not (NRS 150.100(1)). If the personal representative still fails, the court may compel the account, revoke the letters, or both (NRS 150.100(2)). The same applies to a final account (NRS 150.110(2)).
If a personal representative absconds or cannot be found for service of a citation, and fails to file an account within 20 days after the time fixed, the letters must be revoked (NRS 150.140).
Court Review of Accounts
- Vouchers (receipts) for payments need not be filed, but the personal representative must keep them and allow the court or an interested person to examine them (NRS 150.150(1)).
- When an account and petition for settlement are filed, the clerk sets a hearing and notice is given under NRS 155.010 (NRS 150.160(1)).
- An interested person may file written objections and contest the account, and the personal representative may be examined under oath (NRS 150.170(1)-(2)).
- The court may appoint an attorney for a minor who has no guardian, and for unborn, incapacitated or absent heirs and devisees (NRS 150.180(1)-(2)).
- No account may be allowed until notice is proved (NRS 150.190). If there are no objections and the account is correct and according to law, the court must allow and confirm it (NRS 150.200).
- Once final, an order settling an account is conclusive against all interested persons, except that a person under legal disability may seek to reopen it for cause before final distribution (NRS 150.210).
Federal Estate Tax Apportionment
NRS 150.290 to 150.380 are the Federal Estate Tax Apportionment Law (NRS 150.290). If a fiduciary has paid or may have to pay federal estate tax, the tax is equitably prorated among the persons who receive property subject to the tax (NRS 150.300(2); NRS 150.310(1)).
- Exceptions. Proration does not apply where the testator’s will directs otherwise, or where a written instrument signed during life, including an electronic trust, directs how tax on the fund it covers is apportioned (NRS 150.310(1)(a)-(b)).
- Who may direct. A testator, settlor or holder of a power of appointment may direct how the tax is apportioned, and that direction controls for property the instrument governs (NRS 150.320(1)). The direction is limited to property passing under that instrument unless it says otherwise (NRS 150.320(2)).
- How proration works. The court prorates by each person’s share of the total value received, using federal estate tax values (NRS 150.330(1), (7)). Exemptions and deductions are taken into account (NRS 150.330(2)). A deduction allowed because of a person’s relationship to the decedent or a charitable purpose benefits that person or charity (NRS 150.330(3)).
- Temporary and future interests. Where someone receives income, a life estate or another temporary interest, the tax on that interest and the remainder is paid from the principal without apportionment between them (NRS 150.340(1)).
- Property outside the estate. For taxable property not in the personal representative’s possession, the personal representative must recover the proportionate tax from the person in possession or the persons interested, who are also charged with reasonable related expenses, including the personal representative’s and attorney’s fees (NRS 150.350(1), (3)).
- Court orders. The court enters orders charging or collecting the amounts, which may be preliminary, intermediate or final, and retains jurisdiction until the purposes of the law are accomplished (NRS 150.360(1)-(2); NRS 150.370).
- Nonresidents. For a nonresident’s estate, tax and expenses on property located or administered in Nevada are apportioned under the law of the decedent’s domicile (NRS 150.380).
Federal Gift and Generation-Skipping Transfer Taxes
Unless the donor or decedent provided otherwise in writing, unpaid federal gift tax that the estate cannot pay is borne pro rata by those who received the transfers that triggered the tax (NRS 150.400(1)(a)). Federal generation-skipping transfer tax is also borne pro rata by those who received the triggering transfers (NRS 150.400(1)(b)).
A recipient is not required to pay more than the lesser of the value of the property received or the maximum the recipient would owe under federal law (NRS 150.400(2)(b)).
Paying creditors is covered under creditor claims, and the final steps under distribution and closing. For the inventory the accounts are based on, see duties of a personal representative.
How I Can Help
I help personal representatives prepare the first, annual and final accounts, request court approval of fees, and work through how federal estate tax is shared among beneficiaries. I also help heirs and devisees review accounts and fee requests they have received. Request a consultation to discuss your situation.
This page provides general information about Nevada wills and probate law, based on Nevada Revised Statutes Title 12 as of the 2025 legislative session, and is not legal advice. Other Nevada laws, court rules, and case law also affect these matters. Every estate is different; consult an attorney about your situation. Reading this page does not create an attorney-client relationship.