Executor checklist: what to do, in order, when you settle an estate

A short note before you start

This checklist explains how estate settlement usually works in the United States. It is general information, not legal, tax or financial advice. Probate rules, forms and deadlines are set by each state, so treat the timelines here as a guide and confirm the specifics with your state court's self-help site or a probate attorney.

What an executor is, and is not

An executor (called a "personal representative" in many states, or an "administrator" when there is no will) is the person legally responsible for wrapping up a deceased person's affairs. Nolo sums up the job as protecting the property, winding up the finances, and handing out inheritances (Nolo, What Does an Executor of a Will Do?, checked 2026-09-17).

Nominated is not the same as appointed

Being named in a will only nominates you. You become the executor when the probate court confirms you and issues letters testamentary (or letters of administration if there is no will). The IRS instructions for Form 56 say an executor should attach "current letters testamentary or a court certificate as proof of your court appointment" (IRS, checked 2026-09-17). Banks, brokerages and the post office ask for the same proof. Until you have it, you can protect property, but you cannot sell it, move money or sign for the estate.

Incapacity is not death

If a parent is alive but unable to manage money, the executor role does not exist yet. The person who acts is the agent under a durable power of attorney, or a court-appointed guardian or conservator. The reverse is also true: the CFPB's guide for agents says an agent's authority "ends when the principal dies," and the agent should tell the bank and stop paying bills, even if they still can (CFPB, checked 2026-09-17). From then on, only the estate's personal representative can act.

First 48 hours

The first two days are about people and safety, not paperwork.

1. Confirm that the death has been legally pronounced and that a funeral home or the family has arranged to take the body. A hospital, nursing facility or hospice nurse handles this in a facility (National Institute on Aging, checked 2026-09-17).
2. Find any letter of instruction or prepaid funeral plan before the family makes arrangements.
3. Ask the funeral home to order certified death certificates. AARP suggests getting "up to 10 or more copies" because most institutions keep the copy you send them (AARP, checked 2026-09-17).
4. Give the funeral director the person's Social Security number so they can report the death to the Social Security Administration (USA.gov, checked 2026-09-17).
5. Secure the home and vehicles: lock up, collect valuables, remove perishable food, arrange care for pets.
6. Do not move money, sell anything or throw out papers. You are not appointed yet.

First two weeks

1. Locate the original will and any trust documents. Check the home office, a safe, the attorney who drafted it, and the county court (some states allow wills to be deposited there).
2. Read the will. Note who is nominated as executor, who the beneficiaries are, and any instructions about the funeral or specific gifts.
3. Find the probate court for the county where the person lived. Search "[your state] courts self-help probate" for the forms and filing rules.
4. File the will and petition for appointment. Some states let small estates skip formal probate with an affidavit or a simplified process; the dollar limits vary widely by state (Nolo, Probate Shortcuts, checked 2026-09-17).
5. Once appointed, get certified copies of your letters. You will hand them out often.
6. Forward the mail. USPS requires you to go to a Post Office in person with "documented proof that you are the appointed executor or administrator." A death certificate alone is not enough (USPS, checked 2026-09-17).
7. Open a bank account in the estate's name. To do that you need an Employer Identification Number (EIN) for the estate from the IRS, which is free and can be requested online (IRS, Deceased person, checked 2026-09-17).
8. File IRS Form 56 to tell the IRS you are the fiduciary. The instructions say to file one Form 56 for the person and a separate one for the estate (IRS, Instructions for Form 56, checked 2026-09-17).

First 90 days

This is the inventory and notification phase.

1. Build a written inventory of everything the person owned and owed: real estate, bank and brokerage accounts, retirement accounts, life insurance, vehicles, business interests, valuables, digital assets, and all debts. Most states require an inventory to be filed with the court.
2. Sort assets into probate and non-probate. Joint accounts, accounts with a named beneficiary (retirement plans, life insurance, transfer-on-death accounts) and assets in a living trust usually pass outside probate and are not yours to distribute (Nolo, Probate Shortcuts, checked 2026-09-17).
3. Notify beneficiaries and heirs as your state requires. Many courts require formal written notice.
4. Publish and send notice to creditors. State law sets the claim window. Nolo's state guides show ranges from about three months to as long as twelve months depending on the state and how notice was given (Nolo, checked 2026-09-17).
5. Report the death to one credit bureau. Equifax says that when one bureau adds a deceased notice "it will notify the other two," and that only the spouse or a legally authorized representative can request it (Equifax, checked 2026-09-17).
6. Keep paying the bills that protect assets: mortgage, insurance, utilities, property taxes. Nolo lists these as core executor duties (Nolo, checked 2026-09-17).
7. Apply for benefits that go to the estate or family: the Social Security lump-sum death payment, pensions, life insurance, and VA burial benefits for a veteran.
8. Get date-of-death values for real estate and investments. The tax basis of inherited property is generally its fair market value on the date of death (IRS, Publication 559, checked 2026-09-17).

The first year and closing the estate

1. File the person's final Form 1040. It is due on the normal date, generally April 15 of the following year. On a paper return, the IRS says to write "deceased," the person's name and the date of death across the top (IRS, checked 2026-09-17). If you are not court-appointed and a refund is due, attach Form 1310.
2. File Form 1041 for the estate if the estate had $600 or more of gross income, for example interest, dividends or rent collected after the death (IRS, checked 2026-09-17).
3. Decide whether Form 706 is needed. For deaths in 2026 it is required only if the gross estate plus adjusted taxable gifts is above $15,000,000, and it is due 9 months after the death. A surviving spouse may still want a Form 706 filed only to elect "portability" of the unused exemption; the IRS allows that simplified late election up to the fifth anniversary of the death (IRS, Rev. Proc. 2022-32, checked 2026-09-17). Ask a CPA.
4. Pay valid claims in the order your state requires. If the estate cannot cover everything, do not pay anyone until you understand the priority rules.
5. Check whether the state has a Medicaid estate recovery claim. Medicaid.gov says states must seek recovery for certain long-term care costs paid for people age 55 or older, but not while there is a surviving spouse, a child under 21, or a blind or disabled child (Medicaid.gov, checked 2026-09-17).
6. Retitle or sell real estate and vehicles, then distribute the remaining assets according to the will. Get signed receipts from each beneficiary.
7. Prepare the final accounting, file it with the court, and ask for the estate to be closed. Keep every record for several years afterward.

Documents to gather

• Certified death certificates (10 or more)
• Original will, codicils and any trust documents
• Letters testamentary or letters of administration
• Social Security number, birth certificate, marriage certificate, divorce decrees
• Deeds, vehicle titles, mortgage statements
• Bank, brokerage and retirement account statements
• Life insurance policies and pension paperwork
• The last three years of tax returns
• Recent bills, loan statements and credit card statements
• Business ownership papers, if any
• Military discharge papers (DD-214) if the person served
• A list of online accounts and where the passwords are kept (not the passwords themselves)

This is the kind of information a family guide, such as the one Omliva helps families build, keeps in one place. Families who have one typically finish the inventory in days instead of months.

Who to notify

Common mistakes

• Acting before appointment. Selling a car or moving money on the strength of a will alone can be undone and can make you personally liable.
• Paying debts out of your own money. Neither the FTC nor the CFPB expects an executor to do that; collectors may not imply otherwise (FTC, CFPB, checked 2026-09-17).
• Distributing too early. If you hand out money before the creditor window closes and a valid claim arrives, beneficiaries may have to give it back, or you may have to cover it.
• Mixing estate and personal money. Always run everything through the estate account.
• Ignoring non-probate assets. You still need to know about them for the tax returns and for a fair picture of the estate.
• Missing tax deadlines. The final 1040, Form 1041 and, rarely, Form 706 each have their own due date.
• Poor records. Nolo notes that an executor can be held responsible for losses caused by carelessness (Nolo, checked 2026-09-17). Keep a log of every dollar in and out.

When to get professional help

Many simple estates can be handled without a lawyer, especially where the state offers small-estate procedures. Bring in a probate attorney when the will is contested or missing, when there is real estate in more than one state, when the estate may be insolvent, when a business is involved, or when the family is in conflict. Bring in a CPA when the estate earns income, when the person owned a business or rental property, when the gross estate is anywhere near the federal threshold, or when a surviving spouse may benefit from a portability election. Attorney and CPA fees are normally paid by the estate, not by you.

Printable executor checklist

• Death legally pronounced; funeral home engaged

• 10 or more certified death certificates ordered

• Home, vehicles, valuables and pets secured

• Original will and trust documents located

• Probate petition filed; letters testamentary received

• Estate EIN obtained; IRS Form 56 filed

• Estate bank account opened

• Mail forwarded at the Post Office

• Social Security, employer, pension, insurers, banks notified

• Deceased notice placed with a credit bureau

• Full inventory with date-of-death values

• Beneficiaries and creditors formally notified

• Bills that protect assets kept current

• Benefits and insurance claims filed

• Final Form 1040 filed; Form 1041 if required

• Form 706 decision made with a CPA

• Medicaid estate recovery checked

• Valid debts paid in the right order

• Assets retitled, sold or distributed; receipts signed

• Final accounting filed; estate closed

• Records archived