A Complete List of Deceased Estates Forms You’ll Need

The forms needed for a South African deceased estate depend on the estate’s value, assets, liabilities, will, family circumstances, and the Master’s directions; not every estate uses every form. Common documents cover reporting the death, listing next of kin and assets, nominating an executor or Master’s representative, advertising for creditors, accounting to the Master, and distributing the estate. Current forms should always be downloaded from the Department of Justice and Constitutional Development or obtained from the relevant Master’s Office, because versions and requirements can change.

Quick Answer: There Is No Single Form Pack for Every Deceased Estate

“Deceased estates forms” is a collective term for documents used at different stages of administration, not one universal application. The required set depends on whether the deceased left a valid will, the nature and value of the estate, who may act for the estate, and instructions issued by the Master of the High Court. The paperwork falls into four categories: prescribed Master’s Office forms (the J-form series and related MBU forms), supporting documents such as death and marriage certificates, executor-created schedules and accounts, and SARS tax documents.

Before completing any form, verify the current official form title and number against the Department of Justice and Constitutional Development’s forms repository, and confirm submission routes directly with the responsible Master’s Office. A form being available online does not mean it is required in every estate, and a third-party blank copy may be outdated or intended for a different purpose.

Before Completing Forms: Confirm Where and How the Estate Must Be Reported

1. Identify the Master’s Office that serves the area where the deceased ordinarily lived during the 12 months before death, and verify the current reporting route and office details with the Department of Justice.
2. Gather the original will and any codicils, the death certificate, the deceased’s identity details, marriage or relationship records, details of heirs and next of kin, and an initial inventory of assets and liabilities.
3. Determine whether an executor is nominated in the will and whether that person is willing and eligible to act.
4. Confirm whether the estate is likely to follow full administration under letters of executorship or a simplified Master’s representative route. Under the Administration of Estates Act, 1965 (Act 66 of 1965), full letters of executorship are generally required where the gross estate exceeds R250,000; below that threshold the Master may issue a letter of authority under section 18(3) and authorise a Master’s representative instead.
5. Ask the relevant Master’s Office or an estates attorney which originals, certified copies, emailed documents, or portal submissions are currently accepted; faxed documents are not acceptable.

Reporting must begin within 14 days of death, so the documentation work starts immediately and the type of appointment shapes every form that follows.

Forms and Documents Commonly Used to Report the Estate

Document category	What it establishes	Who usually supplies or signs it	When it may apply
Death Notice (J294)	Core information about the deceased, the death, family circumstances, and the person reporting the death	Informant with knowledge of the deceased’s affairs	Usually part of initial reporting, for every estate
Original will and codicils	The deceased’s testamentary instructions and nominated executor	Lodged by the person holding the originals	Where a valid will exists
Next-of-Kin Affidavit (J192)	Family relationships and potential heirs	Person with reliable knowledge of the family	Commonly required, especially where there is no valid will
Inventory (J243)	Assets known at the reporting stage and their estimated values	Reporting person, nominated executor, or representative	Commonly required; refined as information emerges
Acceptance of Trust as Executor (J190) or Acceptance of Master’s Directions (J155)	The proposed appointee formally accepts the appointment and undertakes to perform the role	Proposed appointee	Before the Master issues authority
Nomination of Executor or Master’s Representative	Records beneficiaries’ or heirs’ nomination where no effective appointment exists in the will	Relevant heirs or beneficiaries	Only where nomination is required
Undertaking and Bond of Security (J262)	Addresses security required by the Master or the basis for exemption	Proposed executor and, where relevant, an insurer or guarantor	Generally for larger estates unless the Master grants exemption
Marriage and relationship documents	Establishes the matrimonial property regime and possible succession implications	Surviving spouse, family, or reporting person	Where the deceased was or had been married or partnered, including customary, civil union, or permanent life partnerships (form MBU 19)

Always pair the form with its supporting evidence. The Master will not accept a J243 inventory unsupported by asset values, a J192 next-of-kin affidavit without supporting identity documents, or a J294 death notice without a death certificate.

Appointment Documents: Executor Versus Master’s Representative

The Master’s response to a reported estate depends on its value and complexity. The Administration of Estates Act draws a practical line between estates that require full administration and those small enough for a simplified route.

Issue	Executor route (estates over R250,000)	Master’s representative route (estates at or below R250,000)
Authority issued by the Master	Letter of Executorship (J238) under sections 13 and 14 of the Act	Letter of Authority (J170) under section 18(3) of the Act
Acceptance signed by appointee	Form J190 (Acceptance of Trust as Executor)	Form J155 (Acceptance of Master’s Directions)
Security typically required	Form J262 (Undertaking and Bond of Security), unless exempted	No security requirement, in most cases
Typical administration	Full process under the Administration of Estates Act	Simplified process where the Master is satisfied it is appropriate
When legal help is useful	Property, business interests, disputes, foreign assets, tax exposure, insolvency, or unclear heirs	Uncertainty about eligibility, authority, asset transfers, or family disputes

Once the Master issues the letter, banks, insurers, property professionals, and debtors will generally need certified copies of the appointment letter before taking instructions from the estate’s representative.

Creditor Notices and Proofs of Publication

Form J193 (Notice to Creditors in Deceased Estates) is the prescribed Master’s Office notice used to invite creditors to lodge claims against the estate. The Master requires proof of publication in line with the current directions for that office, and the statutory claim period runs from the date of publication. Keep the original newspaper clipping or the Government Printer’s proof on file: it is part of the executor’s record and is checked when the liquidation and distribution account is lodged.

Distinguish this notice from the later notice that makes the liquidation and distribution account available for inspection; both are public advertisements, but they serve different purposes and are required at different stages. Distributing assets before the creditor claim period and the inspection process are complete can expose the executor to personal liability and delay finalisation.

The Liquidation and Distribution Account and Supporting Schedules

The liquidation and distribution account is the estate’s formal record of assets, liabilities, administration expenses, cash position, and proposed distribution to heirs and legatees. The Master’s Office publishes the prescribed notice that the account is lying for inspection (currently linked to Form J187, the Liquidator’s and Other Appointees’ Notice) so that interested parties may lodge objections within the period allowed by the rules.

Supporting evidence that should accompany the account includes valuations, bank statements, sale documents, creditor claims, receipts, tax correspondence, executor remuneration calculations, and distribution calculations. At a high level the sequence is: prepare the account, lodge it with the Master, address queries, advertise inspection where required, resolve objections, and obtain permission or confirmation to distribute.

SARS and Estate-Duty Documents Are a Separate Layer

Master’s Office forms do not replace the deceased person’s final income-tax obligations, deceased-estate tax administration, or estate-duty documents where applicable. SARS deals with the tax layer; the Master deals with the administration layer. They overlap but are not the same process.

SARS form	Purpose	Typical stage
REV267	Return of Information Required under section 7 of the Estate Duty Act; completed by the executor alongside the liquidation and distribution account	Lodged with the L&D account
REV246	Valuation of immovable property, used where unlisted shares or member’s interests in a company or close corporation include fixed property	Compiled before the estate duty return is finalised
REV268	Return of claims paid under policies of insurance	Compiled as part of the estate duty return
REV16	Claim for Securities Transfer Tax (STT) refund where applicable	After transfers are processed
Deceased Estate Compliance (DEC) letter	SARS clearance issued to the Master once all returns are submitted and liabilities settled	Final clearance before estate closure

Estate duty is currently calculated at 20% on the dutiable value of the estate up to R30 million, and 25% above that, after a R3.5 million abatement. Duty is due within one year of date of death, or within 30 days from the date of assessment if SARS issues the assessment within that first year. Interest accrues on late payments. Practical records to assemble include tax numbers, returns, assessments, asset values at date of death, liabilities, donations information, trust or company interests, and supporting valuations. Specialist tax or legal advice is recommended where the estate includes businesses, trusts, foreign assets, substantial donations, or disputed valuations.

Transfer and Distribution Documents After the Account Is Approved

Heirs do not obtain authority merely by being named in a will. The appointed estate representative must administer transfers and distributions using asset-specific documents: deeds office documentation for immovable property, registration papers for vehicles, instruction letters for bank and investment accounts, share transfer forms for shares, claims letters for insurance benefits payable to the estate, and receipts or acquittances for personal property. Conveyancing documentation is additional to Master’s forms where immovable property must be transferred or sold.

Keep receipts, acquittances, proof of payment or transfer, and any final reporting the Master requests before the estate can be closed. The DEC letter from SARS is normally required before the Master will release the file.

Forms That Apply Only in Particular Circumstances

• Intestate estate: documents establishing family relationships and heirs, including the J192 next-of-kin affidavit.
• Minor or legally incapable heir: Guardian’s Fund application forms (such as J251 or J251A) and any tutor or curator appointment documents, with MBU 9 (A) and MBU 9 (B) supporting inventories for banking and policy values.
• Renunciation, inability, or death of a nominated executor: fresh nomination and acceptance documents signed by the replacement appointee.
• Missing, disputed, unsigned, or apparently invalid will: evidential affidavits and possible court proceedings.
• Insolvent estate or disputed creditor claims: additional statutory and litigation steps.
• Foreign assets or cross-border connections: foreign grants, authenticated records, exchange-control documents, and any double-taxation relief application.
• Maintenance, customary-law, matrimonial-property, or dependency disputes: additional evidence and advice tailored to the facts.

Common Form-Filing Mistakes That Delay Estates

• Downloading an old version from a third-party site instead of the official Department of Justice repository.
• Treating a generic checklist as a mandatory pack and submitting irrelevant or contradictory forms.
• Omitting original wills, certified identity documents, marriage records, asset details, or signatures.
• Using inconsistent names, identity numbers, dates, asset values, or marital-status information across forms.
• Assuming appointment has occurred before the Master issues written authority.
• Advertising the wrong notice, in the wrong publication, or at the wrong stage.
• Distributing assets before the account and any inspection or objection process are complete.
• Failing to keep copies, proof of submission, publication invoices, affidavits, valuations, and correspondence.

The fastest way to recover from a filing error is to confirm the current version of the form with the responsible Master’s Office before resubmitting, rather than guessing what was wrong with the previous attempt. Where the file involves property, business interests, trusts, tax exposure, family conflict, or any uncertainty about heirs, an estates attorney’s review of the pack before submission saves more time than it costs.

Practical Checklist Before Submission

1. Confirm the correct Master’s Office and its current submission procedure.
2. Obtain current official versions of every prescribed form from the Department of Justice repository or the Master’s Office.
3. Create a document register listing the form, version date, signatory, certification requirement, and submission status.
4. Reconcile names, identity numbers, dates, marital status, and asset values across all documents.
5. Check whether every affidavit is properly commissioned and every copy is certified where required.
6. Keep a complete duplicate file and record when, where, and how each document was delivered.
7. Ask an estates attorney to review the file where property, businesses, trusts, tax exposure, family conflict, or uncertainty about heirs is involved.

Frequently Asked Questions

Where can I download official deceased-estate forms in South Africa?

Use the Department of Justice and Constitutional Development’s official Master’s Office forms repository or obtain the forms directly from the responsible Master’s Office. Check the form title, number, and revision before completing it, because a third-party copy may be outdated or intended for a different purpose.

Do all deceased estates require the same forms?

No. The forms depend on the estate’s value and complexity, whether there is a valid will, the family and marital circumstances, the proposed appointee, the assets and debts, and directions from the Master. A checklist should therefore be used to identify possible documents, not as a universal pack.

What is the difference between a Master’s form and a supporting document?

A Master’s form is a prescribed document used in the administration process, while supporting documents prove the facts recorded in it. Examples of supporting records include a death certificate, identity documents, an original will, marriage records, bank statements, valuations, and proof of publication.

Can an heir complete and submit the forms without an attorney?

A family member may report an estate and complete documents where permitted, but only the person formally authorised by the Master may administer and deal with estate assets. Legal assistance is particularly useful where the estate owns immovable property or a business, has tax or foreign-asset issues, lacks a clear will, or involves disputes among heirs or creditors.

Is Form J193 the only advertising form used in a deceased estate?

No. The creditor-notice stage and the later account-inspection stage serve different purposes and may require different notices. The current form numbers, wording, publications, and time periods should be verified from official Master’s Office guidance before publication or submission.

Are SARS forms included in the Master’s Office forms pack?

Not necessarily. The estate’s obligations to the Master and its tax obligations to SARS overlap but are not the same process. The executor or representative should confirm current income-tax, deceased-estate, and estate-duty requirements directly with SARS.

Need help with the forms for a specific estate? The Wills & Estates team at Burger Huyser Attorneys can identify the documents required for a particular estate, report it to the appropriate Master’s Office, obtain authority, prepare the administration account, address tax and transfer steps, and guide the matter through to final distribution. Contact the Linden head office at 49 First Avenue, Linden, Randburg, on 011 888 0246; the firm provides personalised service across its Gauteng branches and holds a 4.8/5 average from 250+ Google reviews.