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.

Executor timeline at a glance

The sections below walk through each phase in detail. Keep this table nearby as the fast overview, especially in the first few days when reading long instructions is hard.

Nolo's guidance is consistent across states: creditor windows and court reporting deadlines drive the pace more than any single fixed rule, so treat the "typical window" column as a planning range, not a promise²⁵.

What does an executor actually do?

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, a job commonly called estate administration. Nolo sums up the job as protecting the property, winding up the finances, and handing out inheritances²⁵.

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"¹. 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 can¹⁰. From then on, only the estate's personal representative can act.

What should you do in the first 48 hours after a death?

In the first 48 hours, focus on confirming the death, arranging care of the body, and securing the home, not on paperwork. Call the funeral home to order certified death certificates, and give them the person's Social Security number so they can report the death to the Social Security Administration. Do not move money, sell property or throw out papers, since you have no legal authority until the probate court appoints you.

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 facility²³.
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 them²⁴.
4. Give the funeral director the person's Social Security number so they can report the death to the Social Security Administration¹⁴.
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.

What should you do in the first two weeks?

In the first two weeks, find the will and the probate court, then file the petition to be appointed executor. Once the court issues your letters, use them to forward the mail, open an estate bank account, and file the paperwork the IRS requires. Some estates qualify for a simplified small-estate process instead of full probate, and the dollar limits for that vary by state.

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, or start with our probate courts by state guide.
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 state²⁷.
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 enough¹⁶.
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 online³.
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 estate¹.

What should you do in the first 90 days?

In the first 90 days, build a full inventory of what the person owned and owed, then notify beneficiaries and creditors as your state requires. Keep paying the bills that protect assets, such as the mortgage and insurance, and apply for any benefits due to the estate or family. This is also when you separate probate assets from ones like joint accounts and named-beneficiary accounts that pass outside probate.

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, payable-on-death bank accounts, transfer-on-death brokerage accounts) and assets in a living trust usually pass outside probate and are not yours to distribute²⁷. A beneficiary who inherits a retirement account still has its own required minimum distribution deadlines to meet⁹; see our rules for inherited IRA RMDs guide.
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 given²⁵.
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 it¹⁷.
6. Keep paying the bills that protect assets: mortgage, insurance, utilities, property taxes. Nolo lists these as core executor duties²⁵.
7. Apply for benefits that go to the estate or family: Social Security's one-time $255 lump-sum death payment, which goes to an eligible surviving spouse or child rather than the estate²¹; pensions; life insurance; and VA burial benefits for a veteran, currently up to $1,002 for burial costs and $1,002 for a plot in a non-service-connected death²⁰.
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 death⁸; see our step-up in basis guide for how that works.

What happens in the first year, and how do you close the estate?

In the first year, file the person's final income tax return and the estate's own return if it owes one, then pay valid debts in the order your state requires. Once claims are settled, retitle or sell remaining property, distribute what is left under the will, and get signed receipts from each beneficiary. The estate closes when you file a final accounting with the court and it approves it.

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 top¹. 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 death¹.
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 death¹. 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 child²².
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.

Do states have their own estate or inheritance taxes?

Beyond the federal estate tax, twelve states and the District of Columbia levy their own estate tax with lower exemption thresholds, and five states, Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania, tax the heir instead through a separate inheritance tax; all five exempt a surviving spouse⁵⁰. Check whether the state where the person lived or owned property taxes estates or inheritances, since the federal threshold offers no protection from either one; see our inheritance tax by state guide.

What if the estate owned property in another state?

If the person owned real estate outside the state where they lived, the executor may need a second, separate probate case, called ancillary probate, in that other state, in addition to the main case at home. Nolo notes that ancillary probate typically requires filing the home state's letters testamentary and a copy of the will, and that it adds time and expense to settling the estate⁵¹.

What order are debts paid in if the estate can't cover everything?

When an estate is insolvent, state law sets a priority list and the executor must follow it exactly. Paying a lower-priority creditor before a higher-priority one can make the executor personally liable for the mistake (Nolo/AllLaw, checked 2026-09-22). The categories below are typical, but the exact order and what counts within each one varies by state, so confirm it with your state court's self-help site or a probate attorney before paying anyone.

One federal rule overrides any state's order: if the estate owes the federal government, for example unpaid income tax, federal law requires that debt to be paid first when the estate cannot cover everything, and an executor who pays other creditors first while knowing about the federal debt can become personally liable for it (31 U.S.C. Section 3713, checked 2026-09-29).

How do small estate limits vary by state?

Every state sets its own dollar limit and waiting period for a simplified, lighter-court way to settle a small estate. If the estate you are executor for falls under the limit, you may be able to skip much of the formal inventory and notification process described above. These limits change often, several states raised theirs in 2025 and 2026, so confirm the current number on your state's own court self-help site before you assume a shortcut applies.

These are the general dollar-based shortcuts. Most states also have separate, faster rules for a small bank balance or a car title, and community property states add their own wrinkles for a surviving spouse. California also has a separate, larger shortcut just for a primary residence: a 2025 law raised the threshold for the court petition to succeed to real property to $750,000³². Search "[your state] courts self-help probate" for the current numbers and forms, or see our small estate limits by state guide for the full list.

A worked example: the Alvarez family

Maria Alvarez dies in Ohio on a Tuesday in October. She is 78, a widow, and her will names her son Ben as executor and splits everything evenly between Ben and his sister Sofia.

First 48 hours: Ben calls hospice, who pronounces the death and calls the funeral home. He hands over his mother's Social Security number so the funeral director can report the death to Social Security, and orders a dozen certified death certificates. He and Sofia secure the house, empty the refrigerator, and ask a neighbor to check on things.

First two weeks: Ben finds the original will in a fireproof box, along with a folder listing Maria's accounts, the deed to her house, and her car title. The deed turns out to be a transfer-on-death deed naming Ben and Sofia directly, so the house passes to them outside of probate. What is left to settle through the estate is a checking account with a little over $12,000 and a brokerage account of about $9,000 with no listed beneficiary, together well under Ohio's $35,000 threshold for a release from administration when there is no surviving spouse³⁹. Ben takes the will and a death certificate to the probate court and asks about that shortcut instead of a full estate case.

First 90 days: The probate court processes Ben's paperwork faster than a formal estate would move, since there is no lengthy creditor notice to publish or a full inventory to file. Ben still notifies Sofia formally, pays Maria's last utility bill from the checking account, and keeps a written log of every transaction, the same habit the checklist above recommends for every estate regardless of size.

Within a few months, Ben closes the accounts, splits the proceeds with Sofia as the will directs, and gets a signed receipt from her. Because the estate stayed under the small-estate line, he never had to open a separate estate bank account or file a full accounting, the two steps that usually take the longest in a standard probate case. His mother's habit of keeping a folder with account numbers and a note that the deed was transfer-on-death saved him weeks of guessing, exactly the kind of information a family guide keeps in one place.

What documents do you need to gather?

Gather the paperwork you will need repeatedly during settlement: certified death certificates, the original will and any trust documents, letters testamentary once you have them, and account and property records. Having these together before you start saves you from re-requesting the same documents from banks and agencies later.

• 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, so you are not re-requesting the same records from banks and agencies later.

What happens to online accounts and digital assets?

A login list is not the same as legal authority. Under the Revised Uniform Fiduciary Access to Digital Assets Act, adopted by most states, an executor holding letters testamentary can ask a custodian such as Google or Apple to disclose or close a deceased person's account, but the content of private communications like emails and texts is released only if the deceased already consented, either through the platform's own planning tool or in a will⁴⁶. Naming a contact in advance through a tool like Apple's Digital Legacy program or Google's Inactive Account Manager is faster than asking a custodian to honor the law after the fact; see our digital legacy checklist guide for how to set those up.

Who do you need to notify?

An executor notifies government agencies, employers, financial institutions and benefit providers, each for a different reason: some pay benefits to the estate or family, others need proof of death to freeze or transfer accounts. The table below lists who to contact and what to ask for.

What mistakes do executors commonly make?

The most common executor mistakes involve acting too soon or handling money carelessly: paying debts from your own pocket, distributing assets before the creditor window closes, or mixing estate and personal funds. Careful records and waiting for court appointment before acting avoid most of them.

• 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 otherwise¹³.
• 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 carelessness²⁵. 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

Print this page or save it as a PDF and keep it with the documents you gather, so the list travels with the estate rather than staying only on a screen.

• 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