The strongest source depends on the question. Use the governing document and current official record first, then the court, legislature, regulator, agency, or provider responsible for the procedure.
| Question | Primary evidence | Official starting point |
|---|---|---|
| Will, probate, guardianship, conservatorship | Signed document, docket, petition, order, notice | State judiciary and the court with venue |
| Deed or real-property ownership | Recorded deed, legal description, lien record | County or local land-record office |
| Federal tax | Filed return, notice, transcript, account record | Internal Revenue Service |
| Social Security or Medicare | Award, claim, enrollment, or coverage record | Social Security Administration or Medicare |
| Medicaid | Application, eligibility notice, state plan and rules | State Medicaid agency and Medicaid.gov |
| Account or policy beneficiary | Provider-accepted designation and confirmation | Bank, custodian, insurer, or plan administrator |
| Lawyer license or discipline | Official license and public discipline record | State licensing or disciplinary authority |
National starting points
Government and professional source directory
Use the controlling court, agency, statute, provider record, or governing document before relying on a general explanation.
- Internal Revenue Service — estate and gift taxes
- Internal Revenue Service — estate and trust income tax
- Medicaid.gov — estate recovery
- Consumer Financial Protection Bureau — managing someone else's money
- Social Security Administration — representative payees
- U.S. Department of Veterans Affairs — benefits
- USA.gov — state governments
- National Center for State Courts — state court websites
- American Bar Association — estate-planning glossary
- ACTEC Estate Planning Essentials
State and local sources
Use the state guide library to reach each state's judiciary. Venue and recording offices are local, so confirm the decedent's domicile and the location of each parcel before choosing an office.
A source link is not a conclusion
An official page may describe a general procedure without resolving capacity, document validity, ownership, notice, tax, benefits, conflict of laws, or contested facts. Preserve the complete record and ask a qualified professional how the source applies.