What Does an Executor Do? A Step-by-Step Checklist

What is an executor's job?

An executor, called a personal representative in many states, is the person a will names to settle the estate. In Uniform Probate Code states, the executor must do it "as expeditiously and efficiently" as the estate's best interests allow, under a trustee's standard of care (Idaho Code §15-3-703). The steps below follow that model. Your state's forms and deadlines will differ.

Step 1: What should you do in the first days?

• Order several certified death certificates.
• Secure property. Lock the home, protect the car and valuables, and collect the mail.
• Check for funeral wishes before the funeral is arranged.
• Tell Social Security. Usually the funeral director reports the death if you give them the Social Security number (USA.gov).

Don't pay debts or hand out belongings yet. You generally have no legal authority over estate property until the court appoints you.

Step 2: How do you find the will?

Look in home files and safes, the person's safe deposit box, and the office of any lawyer who drafted it. You'll need the original signed will. Many states let people deposit a will with a court or clerk for safekeeping, including Ohio and Texas, so ask in the county where the person lived (Ohio Rev. Code §2107.07, Tex. Est. Code §252.001).

Step 3: How do you file the will and get appointed?

First, the will goes to the probate court. Some states set deadlines:

• Florida: whoever holds the will must deposit it within 10 days of learning of the death (Fla. Stat. §732.901).
• California: within 30 days, with a copy to the named executor (Cal. Prob. Code §8200).
• Texas: a will generally can't be admitted to probate more than four years after death (Tex. Est. Code §256.003).

Next, you ask the court to admit the will and appoint you. The court then issues letters testamentary, the official papers "authorizing the executor named in a valid will to administer the decedent's estate" (Cornell LII). Many states have a simpler process for small estates. In Idaho, for example, heirs can collect property with a sworn affidavit 30 days after death if the estate is worth $100,000 or less (Idaho Code §15-3-1201).

Step 4: Who do you need to notify?

• Heirs and beneficiaries. In Uniform Probate Code states such as Idaho, you must tell them about your appointment within 30 days (Idaho Code §15-3-705). Charities named in the will are beneficiaries too.
• Creditors. You usually publish a notice in a local newspaper. Late claims are generally barred: in Idaho, after four months from first publication; in Florida, after three months, or 30 days after a creditor is served with the notice, if later (Idaho Code §15-3-801, Fla. Stat. §733.702).
• Others, such as banks, insurers, pension plans and credit card companies.

Step 5: How do you inventory the estate?

List everything the person owned, with its date-of-death value and any debt against it. In Idaho the inventory is due within three months of appointment (Idaho Code §15-3-706). Some property passes outside the will, such as accounts with a named beneficiary and property owned jointly with survivorship rights. You don't distribute those, but note them for tax purposes. See how to avoid probate.

Step 6: Why do you need an EIN and an estate bank account?

The estate is a separate taxpayer, and the IRS says it needs an employer identification number (EIN) (IRS). It's free online from the IRS, so never pay a website for one (IRS). File Form 56 to tell the IRS you're acting as fiduciary. Then open an estate bank account and run every estate dollar through it. Never mix estate money with your own.

Step 7: How do you pay debts and taxes?

Pay valid claims, generally after the claim period ends. If there isn't enough to pay everyone, state law sets the order. In Idaho it is administration costs, then reasonable funeral costs, then debts and taxes with priority under federal law, then final-illness medical bills, then debts and taxes with priority under state law, then everything else (Idaho Code §15-3-805). Family members usually don't owe a relative's debts from their own money, though there are exceptions, such as a cosigned loan (FTC).

Sources: IRS Publication 559, Form 1041 instructions, Form 706 instructions, IRS estate tax.

Few estates owe federal estate tax, but 12 states and D.C. have their own estate taxes and five states tax inheritances. See estate taxes in 2026.

Step 8: How do you distribute and close the estate?

Once the claim period has ended and debts and taxes are paid or set aside, distribute property as the will directs. Get a signed receipt from each beneficiary, and give them a written account of what came in and went out. In Idaho you can close by sworn statement no earlier than six months after appointment (Idaho Code §15-3-1003). Other states may require a court hearing or approval of a final accounting.

What does a typical timeline look like?

Timing varies by state. This example uses the rules cited above.

Can an executor be personally liable?

Yes. You can be liable to beneficiaries for losses caused by a breach of your duties, to the same extent as a trustee (Idaho Code §15-3-712). Common traps:

• Paying debts out of order. Federal law makes a representative who pays other debts before a federal claim liable for the unpaid federal claim, up to the amount paid (31 U.S.C. §3713(b)). If the estate can't pay everyone, get legal advice first.
• Distributing too early, before the claim period ends and taxes are settled.
• Dealing with yourself. In Idaho, if you buy estate property yourself, any interested person can undo the sale unless the will or the court authorized it, or that person consented after fair disclosure (Idaho Code §15-3-713).
• Poor records. Keep every receipt and statement.

Two IRS tools can limit tax risk. Form 4810 asks the IRS to assess any additional income tax within 18 months, and Form 5495 asks to be discharged from personal liability for certain taxes (IRS Publication 559).

Planning your own estate? Our free will builder names an executor and a backup and gives you a state-specific signing checklist. See also how to choose an executor.