Educational guide — not legal or financial advice. Probate procedures vary by state. Always work with a licensed probate attorney in the state where the will is being probated.
Before you start
A few honest things to know:
You can decline the role
Being named executor in someone’s will doesn’t obligate you to serve. If you don’t want to do it — for any reason or no reason — you can decline. Tell the probate court at the initial filing, and the court will appoint the successor executor named in the will (or, if none, an alternative).
If you’ve already started and want to step down, that’s harder but possible. You’ll need to petition the court and provide an accounting of what you’ve done so far.
The estate pays for legal help
Reasonable attorney fees for assisting the executor are paid from the estate, not from your personal funds. You can — and most executors do — hire a probate attorney without personal financial risk.
You may be compensated
Most states allow executors to take reasonable compensation from the estate for their work. Some states set it as a percentage of the estate by statute — Cal. Prob. Code §10800(a) fixes 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9,000,000 and 0.5% of the next $15,000,000 — and others allow a reasonable amount the court approves. Family executors often waive this fee.
For state-specific details, see our Probate Cost by State hub.
You can be held personally liable
Executors have fiduciary duties to the estate and its beneficiaries. Mistakes — especially financial mismanagement, self-dealing, or distributions before debts are paid — can result in personal liability. This is one of the main reasons most executors work with an attorney.
First week (urgent)
1. Locate the will and other estate planning documents
The documents to locate are:
- Original will (often in a safe, fire box, desk drawer, or with the attorney who drafted it)
- Any trust documents
- Power of attorney (terminates at death, but useful for context)
- Healthcare directive (relevant during final illness)
- Letter of instruction or memorial preferences
The original will is what gets filed with the court. Copies aren’t sufficient in most jurisdictions.
2. Certified copies of the death certificate
Certified copies are ordered through the funeral home or the state vital records office, and each institution contacted generally requires one. The per-copy fee is set by each state’s vital records fee schedule.
3. Secure the deceased’s property
- Lock the house
- Mail arriving at the decedent’s address
- Cancel newspaper delivery
- Secure valuables
- Notify the homeowners insurance company (most policies have a “vacancy clause” affecting coverage if the home is unoccupied for 30+ days)
- If there’s a vehicle, secure it and keep insurance current
4. Handle immediate funeral and burial arrangements
If you’re also the person making these decisions (often overlapping with the executor role): see our What to Do When Someone Dies guide for the full first-week-to-first-month checklist.
5. Identify and contact close family
People who need to know — surviving spouse, children, parents, siblings — should know quickly. The executor’s role overlaps with the family communication role for many families.
First month
6. File the will with probate court
Submit the original will and a certified death certificate to the probate court (sometimes called Surrogate’s Court, Orphans’ Court, or Register of Wills depending on state) in the county where the deceased lived. The deadline for filing the will is set by each state’s statute; those are documented per state with their citations.
7. Petition for appointment as executor
The court doesn’t automatically recognize you as executor just because the will names you. You file a petition asking the court to formally appoint you, often with a bond requirement (waived in many wills). The court then issues Letters Testamentary — the formal document giving you legal authority to act.
Without Letters Testamentary, banks and other institutions won’t talk to you about the deceased’s accounts. This document is your work credential.
8. Hire a probate attorney
For most estates, this is the right move. The attorney walks you through the process, ensures filings are correct, advises on tax matters, and reduces your personal liability exposure. See How to Find a Good Estate Attorney.
For very small or simple estates, you may be able to handle it yourself, particularly if your state offers simplified procedures for small estates.
9. Open an estate bank account
After receiving Letters Testamentary, open a checking account in the name of the estate (using its tax ID number — see step 11). All estate income flows through this account; all estate expenses are paid from it. Commingling estate funds with the executor’s own funds is a breach of fiduciary duty.
10. Notify heirs and beneficiaries
Send formal notice (per state law) to everyone named in the will and to legal heirs even if they aren’t beneficiaries. This is required by state probate rules.
11. An EIN for the estate
The estate is a separate tax entity for federal income tax purposes. The IRS issues an Employer Identification Number (EIN) for an estate at no charge, online. You’ll need it for the estate bank account, investment accounts, and tax returns.
12. Begin notifying creditors
Most states require you to:
- Publish a notice in a local newspaper announcing the estate (often required as part of the formal probate process)
- Send direct notice to known creditors
This triggers the state’s creditor claim period. Each state’s statute sets its own length and the consequence of filing late, and those are documented per state with their citations in Probate Cost by State. See Probate Cost by State for state-specific timelines.
13. Notify other institutions
Make a list and work through it. Many of these are also in our What to Do When Someone Dies guide:
- Social Security Administration (immediately — the funeral home often reports automatically, but confirm)
- Pension administrators
- IRA/401k custodians
- Banks and brokerages
- Life insurance companies
- Mortgage and other lenders
- Auto insurance company
- Health insurance / Medicare
- Credit card companies
- Utilities (transfer or close)
- Subscriptions
- USPS (mail forwarding)
- DMV
- Three credit bureaus (Equifax, Experian, TransUnion) — request fraud alerts
- IRS and state revenue department
- Veterans Administration (if applicable)
Months 2-6 (the bulk of the work)
14. Inventory the estate’s assets
Compile a complete list of everything the deceased owned that goes through probate, with date-of-death values:
- Bank accounts (in the deceased’s name alone, not joint)
- Brokerage and investment accounts (not transfer-on-death)
- Retirement accounts (typically pass by beneficiary designation, not through probate — but verify)
- Real estate
- Vehicles
- Personal property of significant value (jewelry, art, collections)
- Business interests
- Intellectual property
- Other significant assets
The deadline for filing the inventory is set by each state’s statute. For real estate and unique assets, you may need professional appraisals.
Non-probate assets (jointly held property, retirement accounts with named beneficiaries, life insurance with named beneficiaries) do not go through the estate, but are identified in the estate’s records because they are included in the gross estate for federal estate tax purposes under IRC §§2033–2042.
15. Manage estate assets
You’re responsible for the estate’s assets during the probate process. Specifically:
- Insurance on real estate, vehicles and valuable items, which remains the estate’s responsibility while administration is open
- Maintain real estate (lawn care, basic maintenance, repairs)
- Pay ongoing bills (mortgage, taxes, utilities) from estate funds
- Manage investments prudently — don’t make risky bets, but also don’t let cash sit losing to inflation
- Collect ongoing income (rental income, dividend payments, social security survivor benefits if applicable)
This is one of the most overlooked parts of the role. Estates that drag on for months without active management lose value through neglect.
16. Debts: review and payment
Creditors who file timely claims during the claim period must be paid in the priority order your state specifies (typically: secured debts, funeral expenses, last illness expenses, taxes, then other unsecured debts).
If the estate has enough assets to pay everyone, do so. If the estate is insolvent, follow the priority order carefully — you can be personally liable if you pay unsecured creditors before higher-priority debts.
A claim that appears invalid can be disputed rather than paid; paying an invalid claim from estate funds is the executor’s exposure. Some debts die with the deceased (some credit cards in some states); others pass to surviving co-signers; others must be paid from the estate.
17. File the final income tax return
The deceased’s final income tax return (Form 1040) covers income from January 1 to the date of death. It’s due by the regular April 15 deadline of the year following death.
Under 26 U.S.C. §6012(a)(3), a return is required of “every estate the gross income of which for the taxable year is $600 or more”; the estate files that return on Form 1041.
A federal estate tax return is required where the gross estate exceeds the basic exclusion amount, $15,000,000 under 26 U.S.C. §2010(c)(3)(A). 26 U.S.C. §6018(a)(1) sets that filing threshold by reference to the basic exclusion amount in effect under §2010(c) for the calendar year of death, and §6018(a)(3) then reduces the threshold — but not below zero — by the decedent’s post-1976 adjusted taxable gifts within the meaning of §2001(b), plus any §2521 specific exemption allowed for gifts made after 8 September 1976, so the amount that triggers a return can be lower than $15,000,000. §6018(a)(2) sets a separate $60,000 threshold on the US-situs gross estate of a nonresident who is not a US citizen. 26 U.S.C. §6075(a) provides that returns made under §6018(a) “shall be filed within 9 months after the date of the decedent’s death”; the return is Form 706.
For state taxes, check your state’s specific requirements.
18. Address creditor claims
Every claim filed during the creditor period is reviewed against the following:
- Verify legitimate debts
- Reject improper claims (in writing, with reasons)
- Negotiate disputed claims if necessary
- Pay accepted claims
Rejected claimants have a deadline to sue the estate; if they don’t, the claim is gone.
Months 6-18 (closing it out)
19. Sell assets if needed
Some assets need to be sold:
- The deceased’s home (if not being kept by a beneficiary)
- Vehicles (often not feasible for beneficiaries to take)
- Investments that need to be liquidated for distribution
- Personal property no beneficiary wants
Real estate sales typically take several months and require court approval in some states.
20. Distribute remaining assets
Once debts and taxes are paid and the creditor period has expired, distribute what’s left to beneficiaries according to the will. This usually involves:
- Specific gifts (specific items to specific beneficiaries)
- Cash distributions
- Distribution of remaining estate assets per the residuary clause
For trusts created by the will (testamentary trusts), transfer assets to the trustee with appropriate documentation.
21. Prepare a final accounting
Document everything the estate received and spent during your administration. This accounting goes to the beneficiaries and (often) the court.
22. Close the estate with the court
File a final accounting with the court, along with proof that all required distributions have been made and creditor claims resolved. The court reviews and, if satisfied, formally closes the estate and discharges you from your duties.
23. Distribute final paperwork
Provide beneficiaries with:
- Copies of relevant tax returns
- Any documentation they need for their own taxes (cost basis for inherited property, for example)
- Confirmation that distributions are complete
Time estimates
For a typical, uncontested estate:
| Phase | Time commitment |
|---|---|
| First week | 10-20 hours |
| First month | 20-40 hours |
| Months 2-6 | 50-100 hours |
| Months 6-18 | 30-80 hours |
| Total | 110-240 hours |
For more complex estates (real estate sales, contested claims, business interests, multiple states), add 100-300+ hours.
The statutory steps above, and the creditor-claim period in particular, set how long the work runs.
Things to avoid
A few specific traps:
Distributing before creditors are paid
Distributing assets to beneficiaries before the creditor period has run is one of the most common causes of executor personal liability. If a creditor files a valid claim and there aren’t enough assets left to pay it, you can be personally on the hook.
The creditor period, whose length each state’s statute sets, runs from publication of notice; final distributions follow its expiry.
Commingling estate funds with the executor’s own
All estate income goes into the estate account. All estate expenses come out of the estate account. Using estate funds for the executor’s own purposes is a breach even where the funds are repaid.
Self-dealing
Purchasing estate assets below market value, borrowing estate funds, or otherwise preferring the representative’s own interest is self-dealing, and is a breach of the fiduciary duty of loyalty that every state’s probate code imposes on a personal representative. Beneficiaries may petition the court to surcharge the representative and to void the transaction.
Neglecting the role
If you’ve accepted the role and aren’t doing the work, beneficiaries can petition the court to remove you and seek personal damages for losses.
Acting without consultation on significant decisions
Major decisions — selling a business, settling a lawsuit, distributing assets — should generally be made with attorney advice and (where required) court approval.
When to push back
If something feels wrong:
- Family members pressuring early distributions: insist on waiting until the creditor period has run.
- Beneficiaries demanding the will be ignored: the will controls; you can’t override it.
- Discovery of evidence of fraud or earlier wrongdoing: consult the attorney immediately; you may have an obligation to report.
- Insolvent estate: don’t pay anyone until the priority order is clear.
A simple sequence
- Locate the will and secure assets in the first week.
- File the will and petition for appointment within the first month.
- Hire a probate attorney early.
- Open an estate bank account, get an EIN, notify everyone in the first month.
- Inventory assets and manage them for the next several months.
- Creditor claims are reviewed and paid during the claim period.
- File tax returns for the deceased and the estate.
- Distribute assets only after the creditor period expires.
- File final accounting with the court.
- Close the estate.
Related reading
- Executor Fees by State — what the executor is paid for all this work, state by state.
- What to Do When Someone Dies
- What Is Probate?
- How to Find a Good Estate Attorney
- Probate Cost by State
- How Long Does Probate Take by State
- Trustee vs. Executor: What’s the Difference?
- Will vs. Trust: How They Differ
Educational information only — not legal, tax, or financial advice. Executor duties vary substantially by state. If you’ve been named executor, consult a licensed probate attorney in the state where the will is being probated. Sources: American Bar Association; National College of Probate Judges; state probate codes; IRS guidance on estate and final income tax returns; Uniform Probate Code (a model act of the Uniform Law Commission, in force only as each state has enacted it — Cornell LII, Uniform Probate Code, Wex, last reviewed April 2025).