Nebraska

At a Glance

Filing requirements and timeline in Nebraska.

In Nebraska, the funeral director or person in charge of the disposition of the body is responsible for filing the death certificate. The completed death certificate must be filed with the Department of Health and Human Services (DHHS) within five business days after the date of death.

Who can order copies and where.

Certified copies of death certificates can typically be ordered by immediate family members (spouse, parent, child). Requests can be made online, by mail, or in person through the Nebraska DHHS Vital Records office.

• –Nebraska Department of Health and Human Services, Vital Records: https://dhhs.ne.gov/pages/vital-records.aspx
• –Cost: approximately $16.00 per certified copy

How do I get a death certificate in Nebraska?

Order certified copies from Nebraska's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Order at least 10: banks, insurers, and agencies each want their own certified copy.

How much does a death certificate cost in Nebraska?

$16.00 per certified copy in Nebraska, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.

At a Glance

When probate is required in Nebraska.

Probate is generally required in Nebraska for estates with assets exceeding $100,000 that do not pass by other means (like trusts or beneficiary designations). If the decedent owned real estate with a collective value exceeding $50,000, probate is also typically required. For estates valued under $50,000, a simplified affidavit procedure may be available after a 30-day waiting period.

If you die without a will in Nebraska.

If a Nebraska resident dies without a valid will (intestate), state law dictates how assets are distributed. The distribution depends on whether the deceased has a surviving spouse, children, or parents.

• –If you have a spouse but no descendants or parents, your spouse inherits your entire estate.
• –If you have a spouse and descendants, your spouse inherits the first $100,000 of your intestate estate plus one-half of the remaining balance, and your descendants inherit the rest.
• –If you have a spouse and parents (but no descendants), your spouse inherits the first $100,000 of your intestate estate plus one-half of the remaining balance, and your parents inherit the rest.
• –If you have no spouse, descendants, or parents, your estate passes to your siblings, then to other relatives according to state law. If no relatives are found, the estate escheats to the state.

Avoiding probate in Nebraska.

Nebraska offers several strategies to avoid probate, allowing assets to pass directly to beneficiaries. These include establishing a living trust, designating beneficiaries on financial accounts and life insurance policies, and holding property in joint tenancy with right of survivorship.

How long does probate take in Nebraska?

A straightforward Nebraska probate typically runs several months to over a year, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.

What is the small-estate limit in Nebraska?

$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.

Do I need a probate attorney in Nebraska?

Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.

Does Nebraska allow transfer-on-death deeds?

Yes. Nebraska authorizes the transfer on death deed under Neb. Rev. Stat. §§ 76-3401 to 76-3424 (Nebraska Uniform Real Property Transfer on Death Act). Record it while you are alive and the property passes to your named beneficiary at death, outside probate, revocable any time before then. Nebraska adopted the uniform act in 2012; the TOD deed must be recorded before the owner's death, and Nebraska requires the beneficiary to record a notice of death with proof after the owner dies.

Source: Neb. Rev. Stat. §§ 76-3401 to 76-3424 (Nebraska Uniform Real Property Transfer on Death Act) ↗

Die without a will in Nebraska and this law picks your heirs.

If you die intestate (without a valid will) in Nebraska, Neb. Rev. Stat. §§ 30-2302 to 30-2305 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted does not matter. Only a signed will changes these defaults.

What your spouse gets.

What your spouse inherits depends on who else survives you. The four common family shapes:

• –Spouse only (no descendants or parents): the entire estate.
• –Spouse + parents (no descendants): the first $150,000 plus one-half of the balance; parents take the rest.
• –Spouse + joint descendants: the first $150,000 plus one-half of the balance; children take the rest.
• –Spouse + blended family: one-half of the estate, no dollar set-aside; descendants take the other half.
• –Source: Neb. Rev. Stat. § 30-2302 (as amended by LB838, 2026)

Children's shares.

The issue take the entire estate: equally if all are the same degree of kinship, with more remote descendants taking by representation.

No spouse, no children: the line of succession.

After issue come parents, then issue of parents, then grandparents or their issue split half paternal and half maternal, then the next of kin in equal degree; with no taker the estate passes to the state (§ 30-2305).

At a Glance

What Nebraska requires for advance directives.

Nebraska law allows individuals to make their healthcare wishes known through advance directives, primarily the Power of Attorney for Health Care and Living Will. A Power of Attorney for Health Care must be signed by the principal and either witnessed by two adults or notarized. Witnesses cannot be the designated agent, the principal's healthcare provider, or an employee of the healthcare provider.

Healthcare power of attorney in Nebraska.

A Healthcare Power of Attorney (HCPOA) in Nebraska allows you to appoint an agent to make medical decisions on your behalf if you become unable to do so. This document can be a standalone form or incorporated into a broader durable power of attorney.

POLST / MOLST forms in Nebraska.

Nebraska recognizes Physician Orders for Life-Sustaining Treatment (POLST) forms, which are medical orders for individuals with serious illnesses. These forms are designed to ensure that a patient's wishes regarding life-sustaining treatments are honored across healthcare settings and are distinct from advance directives, which are for future care decisions.

Where do I get Nebraska's advance directive form?

The controlling law is Neb. Rev. Stat. § 30-3408, Nebraska DHHS, linked as this section's source. Most people use the free statutory form: Nebraska's health department, hospital systems, and state bar publish fillable versions that match it. You do not need to buy one, and you do not need a lawyer to complete it.

Does Nebraska require a notary or witnesses for an advance directive?

Nebraska requires notarization and 2 adult witnesses, as shown in the requirements above. Anyone 18 or older of sound mind can make one.

At a Glance

Cremation rules in Nebraska.

Nebraska sets no minimum waiting period before cremation. Two sign-offs are required instead. First, a cremation permit signed electronically by the county attorney of the county where the death occurred, or by a representative the county attorney designates in writing (Neb. Rev. Stat. § 71-605). Second, a cremation authorization form signed by the authorizing agent, the person with the legal right to control disposition (Neb. Rev. Stat. § 71-1377). Pacemakers, defibrillators, and other implants that are hazardous to the cremation equipment or its operator must be removed before cremation (Neb. Rev. Stat. § 71-1379).

Green burial and alternatives in Nebraska.

Green burial, which involves natural decomposition without embalming or concrete vaults, is permitted in Nebraska. While there are no specific state laws prohibiting it, local zoning and cemetery regulations may apply. Human composting (terramation) and alkaline hydrolysis are not explicitly regulated or widely available as alternatives in Nebraska, though transportation of remains for these services in other states is possible. Home burial is generally allowed, but local health department regulations and zoning laws should be consulted.

• –Green burial: Permitted, but check local cemetery and zoning rules.
• –Human composting: Not available in Nebraska, but services can be coordinated with out-of-state providers.
• –Home burial: Generally allowed, with local health department and zoning compliance.

Funeral home regulations in Nebraska.

Funeral homes in Nebraska are licensed and regulated by the Department of Health and Human Services. They must comply with state laws regarding funeral directing and embalming, as well as the Federal Trade Commission's (FTC) Funeral Rule, which requires transparent pricing and itemized statements.

At a Glance

Nebraska does not have a state estate tax.

Nebraska does not impose a state-level estate tax. Therefore, estates of Nebraska residents are not subject to a state estate tax, regardless of their value. However, the federal estate tax may still apply to very large estates.

Nebraska has an inheritance tax.

Nebraska has an inheritance tax. It was not repealed: the 2024 bill to end it (LB 1067) died in the Legislature in April 2024. The county where the property sits collects the tax, and the rate depends on how the heir is related to the person who died. For deaths on or after January 1, 2023, a surviving spouse pays nothing. Immediate relatives, meaning children and other lineal descendants, parents, grandparents, and siblings, pay 1% of what they inherit over $100,000 (Neb. Rev. Stat. § 77-2004). Aunts, uncles, nieces, and nephews, plus their spouses and descendants, pay 11% over $40,000 (§ 77-2005). Everyone else pays 15% over $25,000 (§ 77-2006). Heirs under 22 pay nothing, whatever the relationship.

Federal estate tax.

The federal estate tax applies to estates over $15 million per person (2026), $30 million for married couples. This is separate from any state estate or inheritance tax. The One Big Beautiful Bill Act (2025) made the higher exemption permanent, so the drop to roughly $7 million once scheduled under the Tax Cuts and Jobs Act never took effect.

Does Nebraska have an estate tax?

No. Nebraska has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.

Does Nebraska have an inheritance tax?

Yes. Nebraska is one of the few states with an inheritance tax, paid by the person who inherits rather than by the estate. Rates and exemptions depend on the heir's relationship to the person who died; the details are in the section above.

What is the federal estate tax exemption for 2026?

$15 million per person, $30 million for a married couple, indexed for inflation. The One Big Beautiful Bill Act (2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.

At a Glance

Registering as a donor in Nebraska.

In Nebraska, you can register to be an organ, eye, and tissue donor through several methods. The most common way is when applying for or renewing your driver's license or state ID card at the Department of Motor Vehicles (DMV). You can also register online with Live On Nebraska, which maintains the state donor registry.

• –Live On Nebraska donor registry: https://liveonnebraska.org/register/
• –Register at any Nebraska Department of Motor Vehicles (DMV) office.
• –Indicate your wishes on your advance directive.

Your family cannot override your decision.

In Nebraska, as in all states, a registered organ donor decision is legally binding. Your family cannot override it. However, in practice, organ procurement organizations often consult families. Make your wishes known to your family to avoid conflict.