Colorado guide

Colorado distinguishes collection by small-estate affidavit, informal probate, and formal probate. The court's JDF materials describe when probate documents must be filed and which nonprobate property is excluded. Land and contested issues can change the available route.

Ask whether JDF 999 is appropriate for personal property, or whether an informal or formal case is needed.

Colorado's collection affidavit is designed for qualifying personal property without opening a probate case. Informal probate instead requests appointment through the court, and formal probate addresses matters needing judicial determination. Review the JDF instructions on exclusions and value before deciding that a small distribution qualifies. A house titled in the decedent's name, disagreement about a will, or an existing appointment can change the questions that need to be resolved.

Colorado does not currently impose a state estate tax for 2026 deaths and does not currently impose a separate inheritance tax for 2026 deaths. This does not mean the inheritance or its future earnings are exempt from federal estate, income, or capital gains tax. Property and a decedent connected to another state can require another state's review. Older deaths can have different rules.

Colorado's General Assembly explains that inheritance tax was replaced in 1980 and the estate tax was effectively eliminated for deaths after December 31, 2004 when the federal state-death-tax credit ended. Fiduciary income tax remains a different question.

Legal authority, tax reporting, and investing are different tasks. In Colorado, ask the estate attorney to confirm the transfer route and notices, the CPA to review state and federal returns, and the financial advisor to discuss your own cash flow, retirement income, and risk. A simplified estate process is not a tax exemption or an investment recommendation.

The Denver guide identifies a local starting point. It does not establish venue for everyone in the state and does not represent an SBC office.