Executor Duties: The Complete Checklist of What You Actually Have to Do

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 this as a percentage of the estate by statute (California: 4% on first $100k, declining); other states allow “reasonable” compensation. 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

Look for:

• 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. Get certified copies of the death certificate

Order at least 10 certified copies. You’ll need them for almost every institution you contact. Cost: $10-$25 each, usually through the funeral home or the state vital records office.

3. Secure the deceased’s property

• Lock the house
• Take in mail
• 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. This usually has to happen within 30-90 days of death; some states are stricter.

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. Don’t commingle estate funds with your own — that’s a fiduciary breach.

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. Get an EIN for the estate

The estate is a separate tax entity for federal income tax purposes. Apply for an Employer Identification Number (EIN) from the IRS (free, online, takes 15 minutes). 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 — typically 3-6 months from publication, during which creditors must file their claims or lose them. 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

This inventory typically must be filed with the court within 60-90 days of your appointment (varies by state). For real estate and unique assets, you may need professional appraisals.

For non-probate assets (jointly held property, retirement accounts with named beneficiaries, life insurance with named beneficiaries), they don’t go through the estate — but you should still identify them for tax purposes.

15. Manage estate assets

You’re responsible for the estate’s assets during the probate process. Specifically:

• Keep insurance current on real estate, vehicles, valuable items
• 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. Review and pay debts

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.

Don’t pay debts your gut says shouldn’t be paid without checking. 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.

The estate may also need to file its own income tax return (Form 1041) if it earned more than $600 in income after the deceased’s death.

For federal estate tax (only if the gross estate exceeds $13.99 million in 2025), Form 706 is due 9 months after death, with possible extensions.

For state taxes, check your state’s specific requirements.

18. Address creditor claims

Review every claim filed during the creditor period:

• 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.

This is real work spread over 6-18 months. Plan accordingly.

Things to avoid

A few specific traps:

Don’t distribute 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.

Wait until the creditor period has expired (state-specific, typically 3-6 months after publication of notice) before making final distributions.

Don’t commingle estate funds with your own

All estate income goes into the estate account. All estate expenses come out of the estate account. Don’t use estate funds for your own purposes — even briefly, even with intent to repay.

Don’t self-deal

Don’t buy estate assets at below-market prices, lend yourself estate money, or take other actions that benefit you personally over other beneficiaries.

Don’t neglect 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.

Don’t act without consultation on big 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

1. Locate the will and secure assets in the first week.
2. File the will and petition for appointment within the first month.
3. Hire a probate attorney early.
4. Open an estate bank account, get an EIN, notify everyone in the first month.
5. Inventory assets and manage them for the next several months.
6. Review and pay creditor claims during the claim period.
7. File tax returns for the deceased and the estate.
8. Distribute assets only after the creditor period expires.
9. File final accounting with the court.
10. Close the estate.

Related reading

• 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: Which Do You Need?

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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.