Tennessee Estate Tax

Tennessee Intestate Succession — Best Essential Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains what happens when someone dies dying without a will in Tennessee — exactly who inherits under Tennessee’s intestate-succession law, and what surprises families most. All shares are from Tennessee statute, verified as of June 2026.

Who Inherits When There Is No Will in Tennessee

Here is exactly how Tennessee divides an estate when there is no will:

If the person leaves… Who inherits in Tennessee
Spouse, no children The surviving spouse inherits the entire intestate estate if the decedent has no surviving issue (children, grandchildren, or other descendants). T.C.A. § 31-2-104(a)(1).
Spouse + shared children The surviving spouse receives either a child’s share (an equal share with each child) or one-third of the entire intestate estate, whichever is greater. The children split the remainder equally. In practice: with 1 child, the spouse and child each get one-half; with 2 children, the spouse gets one-third and the 2 children split two-thirds equally; with 3 or more children, the spouse gets one-third and the children split two-thirds equally. T.C.A. § 31-2-104(a)(2). Tennessee does not distinguish between shared children and stepchildren for the spouse’s share — the same formula applies regardless of whether the children are also the spouse’s.
Spouse + children from another relationship Same as spouse_shared_children — Tennessee uses one formula for all cases where the decedent has surviving issue. The surviving spouse receives either a child’s share or one-third of the intestate estate, whichever is greater. T.C.A. § 31-2-104(a)(2). The children (whether from the current marriage or a prior relationship) share the remainder equally.
Children, no spouse The children inherit the entire intestate estate in equal shares. If a child predeceased the decedent but left descendants, those descendants take the deceased child’s share by representation (per stirpes). T.C.A. § 31-2-104(b)(1).
No spouse, no children The estate passes in this order: (1) To the decedent’s parent or parents equally; (2) If no surviving parents, to brothers and sisters (and descendants of deceased siblings by representation); (3) If no surviving siblings or their descendants, one-half to paternal grandparents (or the survivor, or their issue by representation) and one-half to maternal grandparents (or the survivor, or their issue by representation). If no grandparent or issue of grandparent survives on one side, the entire estate passes to the other side. T.C.A. § 31-2-104(b)(2)-(4).
No living relatives (escheat) If there is no taker under the intestate succession statutes — meaning no spouse, descendants, parents, siblings, nieces/nephews, grandparents, aunts, uncles, or cousins survive — the estate escheats to the State of Tennessee. T.C.A. Title 31, Chapter 6 (Escheat of Decedents’ Estates). This is very rare because the statute reaches out to distant relatives before escheat applies.

These shares come from Tennessee intestate-succession law (T.C.A. § 31-2-104 (Share of surviving spouse and heirs), with related provisions in §§ 31-2-101 through 31-2-109).

How Tennessee divides shares among descendants: Tennessee distributes to descendants by representation, which operates per stirpes. When issue of unequal degree survive, those of more remote degree take by representation — meaning they step into the share their deceased ancestor would have taken. T.C.A. § 31-2-104.

Tennessee homestead and family allowance: Tennessee provides three protections for the surviving spouse and minor children: (1) Homestead exemption — the homestead passes to the surviving spouse for life, then to the decedent’s minor children, free from the debts of either parent or the children (T.C.A. § 31-1-104; the homestead exemption amount is 5000 in real property for individual owners, 7500 for joint owners, though courts may adjust);

(2) Year’s support allowance — the surviving spouse (whether intestate or electing against the will) is entitled to a reasonable allowance from the estate for maintenance during 1 year after the decedent’s death, based on the spouse’s previous standard of living and the condition of the estate (T.C.A. § 30-2-102; no fixed dollar amount — the court determines what is reasonable);

(3) Exempt personal property allowance for the family (T.C.A. § 30-2-101).

Half-blood relatives in Tennessee: Half-blood relatives inherit the same as whole-blood relatives. A half-sibling has the same inheritance rights as a full sibling. Tennessee draws no distinction between half-blood and whole-blood relatives for intestate succession purposes.

Assets That Pass Outside Tennessee Intestate Rules

Assets that pass by beneficiary designation (life insurance, retirement accounts, payable-on-death bank accounts), joint tenancy with right of survivorship, and assets held in a living trust pass outside Tennessee’s intestate succession rules and are not part of the probate estate. These transfers are governed by the account or trust terms, not by T.C.A. § 31-2-104.

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Other Tennessee intestacy rules: (1) 120-hour survivorship rule — to inherit under Tennessee intestate succession, an heir must survive the decedent by at least 120 hours (5 days); if the heir does not survive by 120 hours, the heir is treated as having predeceased the decedent (T.C.A. § 31-3-103, Uniform Simultaneous Death Act).

(2) Posthumous heirs — relatives conceived before but born after the decedent’s death inherit as if they had been born during the decedent’s lifetime. (3) Adopted children — legally adopted children are treated the same as biological children for intestacy purposes.

(4) Elective share — even if there is a will, the surviving spouse may elect against the will and take a percentage of the net estate based on the length of marriage: 10 percent if married less than 3 years, 20 percent if 3 to 6 years, 30 percent if 6 to 9 years, and 40 percent if 9 or more years (T.C.A. § 31-4-101).

(5) Children born outside of marriage — may inherit from the father if paternity is established by law.

What Dying Without a Will in Tennessee Really Means

When someone dies without a will in Tennessee, the state’s intestate-succession law — not the family — decides who inherits. The shares above show exactly how Tennessee divides an estate when someone is dying without a will in Tennessee, and they often surprise people: a spouse may not automatically inherit everything.

Understanding dying without a will in Tennessee helps a family know what to expect before they walk into probate court. Remember that some assets pass outside these rules entirely, so the full picture of dying without a will in Tennessee depends on how each asset was titled.

You don’t have to do this alone

If you are settling a loved one’s estate in Tennessee, your state’s probate court self-help center and free legal-aid offices can walk you through the process at no cost. For an active probate or a deadline, talk to a licensed probate attorney in your state.

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Official Tennessee Sources & Resources

This Tennessee intestate-succession guide was last verified against official sources in June 2026. Laws change — verify with your state court or a licensed attorney.

More Tennessee Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.