End-of-Life Planning Checklist for Texas Residents
End-of-Life Planning Checklist for Texas Residents
End-of-life planning in Texas requires six categories of documents and decisions: healthcare directives, financial and legal authority, beneficiary designations, digital accounts, funeral preferences, and Texas-specific property and tax considerations. Most of these documents cost nothing to create and can save your family thousands of dollars and months of court proceedings.
This is not about expecting the worst. It is about making sure the people you trust can act quickly when they need to, without a judge's permission.
Part 1: Healthcare Documents
Texas law provides three distinct documents for healthcare decision-making. Each serves a different purpose, and you may need all three.
Directive to Physicians and Family (Advance Directive)
Texas Health and Safety Code Chapter 166, Subchapter B governs this document. It states your wishes about life-sustaining treatment.
| Detail | Requirement |
|---|---|
| What it does | Instructs your doctors whether to continue, withhold, or withdraw life-sustaining treatment |
| When it takes effect | Only when you have a terminal condition or irreversible condition, as certified by your attending physician |
| Signing requirements | Signed by you in the presence of two witnesses or a notary public |
| Witness restrictions | Witnesses cannot be: your designated healthcare agent, your attending physician, an employee of your attending physician, an employee of the healthcare facility treating you, a person who will inherit from you, or a person with a claim against your estate |
| Revocation | You can revoke at any time by verbal or written statement, or by physically destroying the document |
Important: This directive only applies when two physicians agree you have a terminal or irreversible condition. It does not cover temporary incapacity from an accident or surgery. For those situations, you need a Medical Power of Attorney.
Medical Power of Attorney
Texas Health and Safety Code Chapter 166, Subchapter D authorizes this document.
| Detail | Requirement |
|---|---|
| What it does | Designates an agent to make healthcare decisions on your behalf when you cannot make them yourself |
| When it takes effect | When your attending physician certifies you are incompetent (unable to make or communicate healthcare decisions) |
| Signing requirements | Signed by you in the presence of two witnesses or a notary public |
| Who can be your agent | Any competent adult, but NOT your healthcare provider or an employee of your healthcare provider (unless they are your relative) |
| Scope | Your agent can consent to or refuse any medical treatment, procedure, or service, following any instructions you include |
Practical note: Name an alternate agent. Have a direct conversation with your agent about your values and what you want - they need to be willing to make hard decisions under pressure.
Out-of-Hospital Do-Not-Resuscitate Order (OOH-DNR)
Texas Health and Safety Code Chapter 166, Subchapter C covers this.
| Detail | Requirement |
|---|---|
| What it does | Directs emergency medical services personnel not to attempt resuscitation if your heart or breathing stops outside of a hospital |
| Who can execute it | You (or your legal guardian, medical POA agent, or qualified family member if you are incompetent) |
| Physician requirement | Must be signed by your attending physician |
| Identification | You should wear an OOH-DNR identification device - a standardized bracelet or necklace - so EMS can identify the order quickly |
| Without the device | EMS personnel will attempt resuscitation if they cannot verify the OOH-DNR order |
Key distinction: A standard advance directive does not stop EMS from performing CPR. Only an OOH-DNR order, with proper identification, directs paramedics to withhold resuscitation in a non-hospital setting.
Part 2: Financial and Legal Documents
Statutory Durable Power of Attorney
Texas Estates Code Chapters 751 and 752 govern durable powers of attorney.
| Detail | Requirement |
|---|---|
| What it does | Authorizes an agent to handle your financial affairs if you become incapacitated |
| "Durable" meaning | It remains effective even after you become incapacitated (a non-durable POA would automatically terminate) |
| Signing requirements | Notarized - must be signed before a notary public |
| Format | Texas uses an opt-in powers format - you must specifically initial or check each category of power you want to grant (real property, banking, investments, etc.) |
| Third-party acceptance | Under Section 751.201, a third party (bank, brokerage, etc.) presented with a valid POA must accept it within a reasonable time. They can be held liable for damages if they unreasonably refuse. |
| Revocation | Revocable at any time while you are competent |
Common mistake: People sign a POA but never distribute copies. Give your agent the original or a certified copy, and file a copy with your bank and brokerage in advance.
Will
Texas Estates Code governs wills. Here are the basic requirements:
| Requirement | Detail |
|---|---|
| Age | Must be 18 or older (or married, or in the armed forces) |
| Mental capacity | Must be of "sound mind" |
| Attested (typed) will | Signed by you in the presence of two witnesses age 14 or older, who also sign |
| Holographic (handwritten) will | Entirely in your handwriting and signed by you - no witnesses required |
| Self-proving affidavit | Attach a notarized affidavit so the will can be admitted to probate without the witnesses appearing in court |
Why it matters in Texas: Without a will, Texas intestacy law distributes property by a formula that may not match your wishes - especially with children from prior relationships. See our guide on How to Close Bank Accounts After Death in Texas for detail on how property passes.
Part 3: Beneficiary Designations
Beneficiary designations override your will. An account or asset with a designated beneficiary passes directly to that person outside of probate, regardless of what your will says. Review these regularly, especially after marriage, divorce, or the birth of a child.
| Asset Type | Texas Law | Key Details |
|---|---|---|
| Pay-on-death (POD) bank accounts | Estates Code Ch. 113 | Name a beneficiary at your bank; funds transfer at death without probate |
| Transfer-on-death (TOD) deeds | Estates Code Ch. 114 | Must be recorded in county deed records before death; beneficiary must survive by 120 hours |
| Vehicle beneficiary designation | Form VTR-121 | Name a beneficiary on the title; 120-hour survival requirement; 180-day claim deadline |
| Community property survivorship | Estates Code Ch. 112 | Both spouses agree in writing; surviving spouse gets full ownership at death |
| Retirement accounts (401(k), IRA) | Federal law (ERISA) | Name a beneficiary with the plan administrator; spousal consent required for 401(k) if naming a non-spouse |
| Life insurance | Contract law | Name a beneficiary with the insurer; update after life changes |
Texas-specific note: Without a community property survivorship agreement (Chapter 112), the deceased spouse's half goes through probate. With one, the surviving spouse gets everything immediately.
Part 4: Digital Accounts
Texas Estates Code Chapter 2001 (Revised Uniform Fiduciary Access to Digital Assets Act) governs digital account access after death. Create a secure inventory of all accounts - email, social media, cloud storage, financial platforms, subscriptions, and cryptocurrency - and store it separately from your will (which becomes public record).
Access priority under Chapter 2001: (1) your online tool direction (legacy contacts on Google, Apple, Facebook), (2) your estate planning documents, (3) the platform's terms of service. Use a password manager and share the master credentials with your agent through a secure method like a sealed envelope in a safe.
Part 5: Funeral Preferences
Written Designation of Disposition Authority
Under Section 711.002, you can designate a specific person to control the disposition of your remains by signing a written instrument before a notary or two witnesses. This person does not have to be your spouse or family member. Without it, the seven-tier statutory priority list controls. See our Funeral and Burial Laws in Texas guide for the full list.
Pre-Need Contracts
Texas Finance Code Chapter 154 governs pre-need funeral contracts. If you want to arrange and pay for your funeral in advance:
- Choose between trust-funded and insurance-funded contracts
- You can cancel at any time; for trust-funded contracts, the funeral home can retain up to 10% of the contract price
- After cancellation, the seller has 30 days from receipt of completed cancellation forms to process your refund
- Keep a copy where your family can find it
For pricing details, see our Texas Funeral Cost Guide.
Disposition Choices to Document
Write down your preferences for: disposition method (burial, cremation, green burial, body donation), cremation details (scattering location, urn, interment), burial details (cemetery, casket, vault), service type, body preparation, and organ/tissue donation (register at donatelifetexas.org). Note: aquamation is not legal in Texas as of 2026.
Part 6: Texas-Specific Considerations
Community Property
Texas is a community property state. Property acquired during marriage is presumed owned 50/50, and each spouse can only direct their half in a will. Separate property (pre-marriage, gifts, inheritance) follows different rules. A community property survivorship agreement (Chapter 112) avoids probate. Without planning, community property creates disputes when there are children from prior relationships.
No State Estate or Income Tax
Texas has:
- No state income tax - none of your income, including retirement distributions, is taxed at the state level
- No state estate tax - your estate is not taxed by Texas at death
- No state inheritance tax - your heirs do not pay Texas tax on what they inherit
The federal estate tax applies to estates exceeding $15,000,000 (as of P.L. 119-21, OBBBA, signed July 4, 2025), with a top rate of 40%. The federal return is Form 706, due 9 months after death. For estates under $15 million, this is not a concern.
The five states with an inheritance tax are Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania (Iowa repealed its inheritance tax effective January 1, 2025). If you have assets or heirs in those states, their rules may apply.
Step-Up in Basis
Under IRC Section 1014, inherited assets receive a step-up in basis to their fair market value at the date of death. In community property states like Texas, both halves of community property get the step-up when one spouse dies - not just the deceased's half. This can save the surviving spouse significant capital gains taxes if they sell inherited assets.
Gift Tax
The federal gift tax exclusion for 2026 is $19,000 per recipient per year. You can give up to $19,000 to any number of people without filing a gift tax return. Married couples can combine their exclusions to give $38,000 per recipient.
MERP and Medicaid Planning
Texas MERP can recover Medicaid costs (received after age 55) from a deceased recipient's probate estate as a Class 7 creditor. A 5-year lookback period penalizes asset transfers made to qualify for Medicaid. A hardship exemption applies if the estate homestead is valued under $100,000. Assets passing outside probate (POD, TOD, life insurance, joint survivorship accounts) are generally protected from MERP.
Homestead Protections
Texas homestead protection is among the strongest in the country: unlimited value (up to 10 acres urban, 200 acres rural), protected from forced sale for most debts (except mortgage, property tax, and home equity liens), and passes to the surviving spouse and minor children by operation of law.
Complete Planning Checklist
Healthcare: Directive to Physicians (2 witnesses or notary) / Medical POA (primary + alternate agent) / OOH-DNR if desired (physician-signed, get bracelet) / Discuss wishes with agent and physician
Financial/Legal: Statutory Durable POA (notarized, opt-in format) / Will with self-proving affidavit / Trust if needed / File POA copies with bank and brokerage
Beneficiary Designations: POD on bank accounts (Ch. 113) / TOD deed on real property (Ch. 114, record before death) / Vehicle beneficiary (VTR-121) / Community property survivorship (Ch. 112) / Retirement and life insurance beneficiaries / Review after any major life event
Digital: Inventory all accounts / Set legacy contacts on major platforms / Store credentials securely / Grant digital asset authority in POA and will
Funeral: Sign disposition authority designation (Section 711.002) / Document preferences / Consider pre-need contract (Ch. 154) / Register as organ donor / Tell family where documents are
Texas-Specific: Community property survivorship agreement / MERP exposure review / Step-up in basis planning (IRC Section 1014) / Homestead exemption filing / Secure document storage with someone who knows the location
Frequently Asked Questions
Do I need a lawyer to create these documents?
No. Texas provides statutory forms for the Directive to Physicians, Medical POA, and Statutory Durable POA. You can complete them yourself for straightforward situations. An attorney helps if you have a blended family, significant assets, or complex property holdings.
How often should I update my documents?
After any major life event: marriage, divorce, birth, death of a named agent or beneficiary, significant asset changes, or a move. At minimum, review everything every 3-5 years.
Where should I store these documents?
Originals in a fireproof safe or with your attorney. Copies to your healthcare agent, financial agent, and executor. Do not put originals in a safe deposit box - your agents may not be able to access it when needed.
Does my out-of-state advance directive work in Texas?
Yes. Under Section 166.253, an out-of-state directive valid where it was signed is valid in Texas. But a Texas-specific form avoids confusion with providers.
What is the difference between a POA and a will?
A POA operates during your lifetime and terminates at death. A will takes effect only after death. You need both.
What to Do Next
Kaira organizes every step for your state — deadlines, forms, and next actions — so nothing gets missed. See how it works.
Related guides:
- Funeral and Burial Laws in Texas
- Texas Funeral Cost Guide
- Social Security Survivor Benefits in Texas
- How to Close Bank Accounts After Death in Texas
Disclaimer: This article provides general legal information about end-of-life planning in Texas. It is not legal advice. Laws and tax rules change. Consult a licensed attorney and financial advisor for guidance specific to your situation.
Sources: Texas Health and Safety Code Ch. 166; Texas Estates Code Ch. 112, 113, 114, 751, 752, 2001; Texas Finance Code Ch. 154; IRC Section 1014; P.L. 119-21 (OBBBA).