Executor duties: a step-by-step checklist

What an executor does

The executor, called the personal representative in many states, is the person a will names to settle the estate. The probate court confirms the appointment and issues letters testamentary, the document banks, brokers and county offices ask for before they deal with you. If there is no will, the court appoints an administrator, usually a close relative, to do the same job; see dying without a will.

An executor only handles the probate estate: property that does not pass automatically to a surviving co-owner or a named beneficiary, such as property in the person’s name alone or their share of property owned as tenants in common. Accounts with a named beneficiary pass directly to that person, and property in a living trust is handled by the successor trustee. Often the same person fills both roles.

First steps after the death

Before the court appoints you, focus on finding out what there is and protecting it:

• Find the original will and any later amendments, and check whether the person also had a living trust.
• Order several certified copies of the death certificate. Banks, insurers and government offices each want one.
• Secure the home, the car and valuables, collect the mail, and keep insurance and mortgage payments up to date.
• Start a list of accounts, bills and debts from statements and the mail.
• Hold off on paying debts or handing out belongings. Both come later, in a set order.

Executor duties, step by step

The order below follows formal probate in California and the executor’s process in Texas. Most states work the same way.

1. Open probate. File the will and a petition with the probate court in the county where the person lived. In California the petition, form DE-111, usually costs $435 to file. Do not wait: in California, a named executor who does not petition within 30 days of learning of the death and of the nomination can be treated as having given up the role.
2. Get appointed. Take the oath, post a bond if the court requires one, and receive your letters. Many wills waive the bond, and in California all the beneficiaries can waive it in writing unless the will requires a bond, though the court can still require one.
3. Notify heirs, beneficiaries and creditors. Family members and beneficiaries get notice by mail, and creditors through a newspaper notice. Creditors you know about generally must also be notified directly: in California, by mail within four months after letters are issued or 30 days after you learn of the creditor, whichever is later; in Texas, secured creditors within two months after letters are issued. In Texas, beneficiaries must be notified within 60 days after the will is admitted to probate, and the notice to creditors must be published within one month after letters are issued.
4. Get a tax ID and open an estate account. Apply for an employer identification number (EIN) for the estate; the IRS application is free. Open a bank account in the estate’s name and run every receipt and payment through it. File IRS Form 56 to tell the IRS you are acting for the estate.
5. Take inventory. List everything the estate owns at its value on the date of death. California requires the inventory and appraisal within four months after letters are issued, and a court-appointed probate referee values everything except cash and similar items, such as bank accounts and insurance paid to the estate, which you value yourself. Texas requires the inventory within 90 days.
6. Manage the property. Keep real estate insured and maintained, keep investments under control, collect money owed to the estate and stop automatic payments that are no longer needed.
7. Review and pay claims. Check each creditor’s claim, pay the valid ones and reject the rest, following your state’s order of priority if money is short.
8. File the tax returns: the final personal return, the estate’s income tax returns and, for large estates, the estate tax return. See the tax section below.
9. Account for everything. Prepare a final account of all money received and paid out. In California, beneficiaries can waive the formal account in writing.
10. Distribute and close. With court approval where required, transfer what is left to the beneficiaries, get signed receipts, and ask the court to close the estate and discharge you.

The California courts say a formal probate there typically takes 9 to 18 months. Estates in states with simpler, informal procedures can close faster. The probate guide explains what drives the timeline.

Key deadlines

Creditors who miss the claims deadline are generally barred, which is why the estate cannot close before it passes.

Tax returns the executor files

• The final Form 1040 for the year of death, filed as the person would have filed it, plus any earlier returns they never filed.
• Form 1041, the estate’s income tax return, for any year the estate has gross income of $600 or more, such as interest, dividends or rent received after the death.
• Form 706, the federal estate tax return, when the gross estate plus lifetime taxable gifts is above $15 million for deaths in 2026, or to pass a married person’s unused exemption to the surviving spouse. See estate tax in 2026.
• State returns: the final state income tax return, and an estate or inheritance tax return in the states that have one.

Make sure the taxes are paid before you distribute everything. If the estate cannot pay all its debts, federal law puts claims of the US government first, and an executor who pays other debts or heirs first can be personally liable for the unpaid federal tax. To limit that risk, an executor can ask the IRS with Form 5495 to be released from personal liability; if the IRS does not send notice of tax due within nine months, the executor is discharged.

How executors are paid

Most states let the executor take “reasonable compensation.” A few set the fee by formula:

The fee is taxable income. An executor who is not in the business reports it as other income on Schedule 1 of Form 1040. If you are also a beneficiary, waiving the fee can make sense: an inheritance is generally not subject to federal income tax, while the fee is. Either way, the estate reimburses proper expenses, such as court fees and a bond premium. In California, an executor who pays themselves a fee without a court order can be made to repay it from their own pocket.

Mistakes that make executors personally liable

California’s official guide for personal representatives, form DE-147, warns that failing in these duties can mean reduced pay, removal or sanctions. The usual problems:

• Mixing estate money with your own. The account must be in the estate’s name, and estate funds never go into your personal account.
• Paying heirs before creditors and taxes. If the estate later runs short, you can end up covering the gap.
• Paying yourself without approval in a state that requires a court order.
• Missing deadlines for notices, the inventory or tax returns.
• Favoring one beneficiary, for example by letting one heir live in the house rent-free while the others wait.
• Keeping poor records. Keep every receipt and statement; you need them for the final account.

Declining or resigning

Being named in a will does not oblige you to serve. If you do not want the job, say so early, so the alternate named in the will, or another family member, can step in. Once appointed, you can resign. Under the Uniform Probate Code, you file a written resignation after giving the people interested in the estate at least 15 days’ notice, and it takes effect once a successor is appointed and you hand over the assets. Until then, you remain responsible.

FAQ

Sources

• California Courts: Formal probate
• California Judicial Council: Duties and liabilities of personal representative (form DE-147)
• California Probate Code §8001, §8481, §8901, §9050, §9051, §9100, §10800 (executor fees), §10810 (attorney fees) and §12200
• Texas Estates Code §308.002 (notice to beneficiaries), §308.051 (notice to creditors), §308.053 (secured creditors), §309.051 (inventory) and §352.002 (executor commissions)
• New York Surrogate’s Court Procedure Act §2307 (commissions)
• Florida Statutes §733.617 (personal representative compensation) and §733.702 (creditor claims)
• Uniform Probate Code as enacted in Maine: §3-801 (notice to creditors), §3-610 (resignation) and §3-719 (compensation)
• Utah Code §75-3-801 and Nebraska Revised Statutes §30-2483 (notice to creditors)
• IRS Publication 559: Survivors, executors, and administrators
• IRS: Filing the final returns of a deceased taxpayer
• IRS: Instructions for Form 1041, Instructions for Form 706 and About Form 4768
• IRS: About Form 56, notice concerning fiduciary relationship
• IRS: Get an employer identification number
• 31 U.S. Code §3713 (priority of government claims), Cornell Law School
• Nolo: Should you accept the job of executor?

OakTrust.com provides general information, not legal or tax advice. Probate procedures, deadlines and executor fees vary by state and county. For advice on an estate you are handling, talk to an attorney licensed in that state.