West Virginia Nonprobate Inventory (ET 6.02): What Goes Where

One of the first things that trips up West Virginia executors is a deceptively simple-sounding administrative task: sorting the deceased person's assets into two separate piles and filing two separate government forms within ninety days of qualifying as personal representative. Put the wrong asset on the wrong form, and you delay the entire estate settlement. Put an asset on neither form, and the Fiduciary Supervisor may refer the estate to a Fiduciary Commissioner, dramatically increasing your costs.

The two forms are the ET 6.01 (Appraisement of the Estate) and the ET 6.02 (Nonprobate Inventory). Most executors have heard of the probate appraisement. Far fewer understand what the nonprobate inventory is, what belongs on it, and why it matters.

What Is the ET 6.02 Nonprobate Inventory?

The ET 6.02 Nonprobate Inventory is a mandatory filing required by the West Virginia State Tax Department. It documents assets that legally pass outside of probate — meaning the county commission has no direct authority over them, and they transfer directly to the named beneficiary or surviving co-owner without going through the estate's creditor claim period.

Despite passing outside of probate, these assets must still be disclosed to the state. The West Virginia Fiduciary Supervisor uses the ET 6.02 to calculate the total value of the decedent's estate for purposes of assessing county probate fees on a sliding scale. Omitting nonprobate assets from this form is not simply sloppy — it can be treated as a failure to report the estate's full value.

The ET 6.02 is a private document. Unlike the ET 6.01, which becomes part of the public county probate record, the nonprobate inventory is submitted directly to the Fiduciary Supervisor and is not available for public inspection. This matters for families who prefer that the full scope of the estate's assets not be on public display.

What Belongs on the ET 6.02 (Nonprobate Assets)

Nonprobate assets are those with a built-in transfer mechanism that bypasses the standard probate process. Common examples include:

Jointly held financial accounts with right of survivorship. If a bank account, brokerage account, or money market fund is held in joint tenancy with right of survivorship, ownership automatically passes to the surviving account holder upon death. These accounts never enter the probate estate.

Accounts with named beneficiaries. Life insurance policies, IRAs, 401(k) plans, 403(b) plans, and annuities with a named living beneficiary pass directly to that individual. The estate is not the recipient unless the policy or account specifically names the estate as beneficiary (in which case the asset becomes a probate asset).

Transfer on Death (TOD) accounts. Bank accounts and brokerage accounts set up with a TOD designation pass directly to the named beneficiary without probate.

Payable on Death (POD) accounts. Similar to TOD designations, POD accounts at credit unions and savings institutions transfer directly upon presentation of a death certificate.

Property held in a living trust. Assets that were transferred into a revocable or irrevocable living trust before death pass according to the trust's terms, not through the will or probate court.

Jointly held real estate with right of survivorship. Real property held in joint tenancy with an explicit survivorship right passes directly to the surviving joint tenant, provided the deed clearly establishes that survivorship right under West Virginia law.

It is important to note that a Transfer on Death deed, while it transfers real property outside of probate, does not protect the property from a Medicaid lien if the decedent received qualifying Medicaid benefits. West Virginia law explicitly provides that existing Medicaid liens remain attached to the property even after transfer to a TOD beneficiary. This is a critical distinction that many families discover too late.

What Belongs on the ET 6.01 (Probate Assets)

The ET 6.01 Appraisement of the Estate captures all assets owned solely by the decedent at the time of death that have no automatic transfer mechanism. These assets must pass through the probate process before distribution to heirs. Common probate assets include:

Real estate held solely in the decedent's name. Any residential home, undeveloped land, or severed mineral rights owned outright by the decedent — and not jointly with survivorship rights — must go through probate. Under 2025 amendments to the Small Estate Act, even a small parcel of probate real estate now requires full formal probate; it cannot be handled through the simplified small estate affidavit process.

Bank accounts in the decedent's name only, with no POD or TOD designation. If there is no named beneficiary and no joint owner with survivorship rights, the account is a probate asset.

Vehicles titled solely in the decedent's name. Motor vehicles without a co-owner or TOD designation must be transferred through the probate estate or, in qualifying cases, via a small estate affidavit.

Personal property. Household furnishings, jewelry, art, collectibles, and other tangible personal property owned by the decedent passes through probate unless it was specifically placed in a trust.

Business interests. Sole proprietorships and any partnership interests or LLC membership interests without a buyout or succession agreement generally become probate assets.

Life insurance payable to the estate. If a life insurance policy names the decedent's estate as the beneficiary rather than a specific individual, those proceeds are a probate asset subject to creditor claims.

Why the 90-Day Deadline Is Non-Negotiable

Both the ET 6.01 and ET 6.02 must be filed within ninety days of the personal representative's qualification with the county clerk. West Virginia does not treat this as a soft target. Missing the deadline can result in:

• The estate being flagged by the Fiduciary Supervisor for delinquency
• Referral to a Fiduciary Commissioner for disciplinary oversight, which significantly increases administrative costs
• Delays in the ability to distribute assets to beneficiaries
• Potential personal liability for the executor if creditors are harmed by the delay

The ninety-day clock begins the moment you receive your Letters of Administration from the county clerk — not when you feel ready to gather the paperwork. Executors should begin the asset inventory process immediately upon qualification.

The Most Common ET 6.02 Filing Mistakes

Listing retirement accounts on the ET 6.01 instead of the ET 6.02. IRAs and 401(k) plans with living named beneficiaries are nonprobate assets. Listing them on the probate appraisement can cause confusion about estate value, affect fee calculations, and create problems during the creditor claim period.

Omitting jointly held accounts entirely. Some executors assume that because a joint account passes automatically, it does not need to be reported at all. West Virginia requires all nonprobate assets to appear on the ET 6.02 regardless.

Treating a TOD deed as fully protective against all claims. As noted above, a TOD deed transfers property outside of probate but does not erase a pre-existing Medicaid lien. Executors handling estates where the decedent received long-term care Medicaid should consult with an attorney before assuming a TOD deed resolves the family home issue.

Miscategorizing severed mineral rights. Severed mineral rights are classified as real property under West Virginia law. If the decedent owned them solely, they belong on the ET 6.01 as probate real estate — even if the producing royalties were deposited into a joint bank account that is otherwise nonprobate. The underlying mineral estate itself is a probate asset.

Getting It Right Before the County Clerk Appointment

The practical advice most useful for executors preparing these forms is to make a complete asset list before you schedule your appointment at the county courthouse. For each asset, ask three questions: Who is the legal title holder? Is there a named beneficiary or a joint owner with survivorship rights? Was this asset held in a trust?

Assets that answer "yes" to the second or third question are almost always nonprobate. Assets where the decedent was the sole title holder with no transfer mechanism are probate assets for the ET 6.01.

For detailed guidance on valuing each asset category correctly — including how to apply the State Tax Division's yield capitalization model for producing oil and gas royalties, how to classify partial mineral interests, and how to complete both forms step by step — the West Virginia Final Tax & Estate Tax Guide provides the sequential instructions that county clerks are legally prohibited from giving you.

The county provides the blank forms. Getting them right is on you.

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