What does an executor do? The first months, step by step

Before the court appoints you

Being named in a will usually isn't enough, on its own, to act for the estate. The authority generally comes from the probate court, in papers often called letters testamentary. Until then, the early work is mostly practical: find the will and the original, help the family with the first calls, lock up the house and car, bring in the mail, and start a box and a log for everything you find. Our checklist of what an executor needs to find covers that search in detail.

Try not to move money, close accounts or give away belongings in this stretch, even when someone asks. Ask the estate's attorney first.

If you've been named and don't want the job, you can usually decline. Some courts use a short form for this. A Georgia probate court, for example, has a renunciation from executorship form. Ask the probate court how it works where the person lived.

Step 1: Get appointed

The executor, often with an attorney, files the will and a petition with the probate court in the county where the person lived. Once the court approves, it issues the papers that let you act: letters testamentary when there's a will, or letters of administration when there isn't. Banks, the IRS and others will usually ask for a copy.

Not every estate needs full probate. Many states have simpler procedures for smaller estates, and some property passes outside probate entirely, such as accounts with a named beneficiary and jointly owned property. Whether probate is needed, and which kind, is one of the first questions for the attorney or the court.

Step 2: Tell the IRS and get the estate a tax ID

• Form 56. The IRS uses Form 56 to learn that someone, such as an executor, is now acting for a taxpayer. Its instructions say it's generally filed when the relationship begins.
• The estate's own tax ID. The IRS says you need a tax identification number for the estate before you file an estate income tax return, and that you can apply online, by fax or by mail (IRS). Banks usually ask for it to open an estate account. The IRS says you never have to pay a fee for an EIN, and warns about websites that charge for one (IRS: Get an EIN).

Step 3: Open an estate account and keep the money separate

This is the rule courts repeat most often. Money that belongs to the estate goes into an account in the estate's name, and it doesn't mix with yours:

• A Wisconsin county court's guide tells personal representatives to "open a separate estate checking account" and not to commingle estate assets with their own (Dane County Probate).
• California's official notice of duties says never to deposit estate funds in your personal account, and that the account title must show it belongs to the estate (Judicial Council of California, form DE-147).

Even when it's quicker to pay an estate bill from your own card, ask the attorney first. Mixed money is hard to untangle later.

Step 4: Protect the property

The executor is responsible for looking after what the person owned until it's passed on. California's notice of duties says to make sure there's appropriate and adequate insurance covering the estate's assets, kept in force for the whole administration. In practice, that usually means:

• Calling the home and auto insurers to tell them about the death, and asking what happens to the coverage, especially if the house will sit empty
• Keeping utilities, property taxes and the mortgage paid where needed, so the house isn't damaged or put at risk
• Securing valuables, vehicles, keys and important papers
• Watching the mail for bills, statements and policies nobody mentioned

Step 5: Notify creditors

Most states have a formal way to tell creditors about the estate and set a deadline for their claims. The timing differs a lot:

• A Texas probate court's guide for independent executors says to publish a notice to creditors in a local newspaper within one month of qualifying, and to notify secured creditors within two months (Tarrant County Probate Court No. 2).
• A New Mexico county's guide says to send notice to known creditors within three months of appointment, and that creditors then have four months to submit a claim (Santa Fe County Probate).
• California's notice of duties says to mail notice to each known creditor within four months of appointment.

These deadlines matter, and they're the kind of thing an attorney tracks. Ask early what applies to your estate.

Step 6: Make the inventory

The inventory is a list of what the person owned at death, with values. Again, the rules vary:

• Texas (Tarrant County guide): a sworn inventory filed with the court within 90 days
• New Mexico (Santa Fe County guide): within three months, with reasonable detail and estimated values, given to interested people who ask
• California (form DE-147): within four months after letters are first issued, usually valued by a court-appointed referee
• Wisconsin (Dane County guide): within six months of appointment

Start the list early, even before you know your deadline. Bank and card statements, the mail, tax returns and a credit report will show most of it. Note what was in the person's name alone, what was joint and what had a named beneficiary.

Step 7: Pay bills carefully

Debts are generally paid from the estate, not from family members' own money, with exceptions such as a cosigner (FTC: Debts and Deceased Relatives). Before paying anything, ask the attorney:

• Which bills should keep being paid for now, such as insurance and utilities on the house
• Whether any claims period has to pass first
• What order bills are paid in if there isn't enough for everything, which state law usually decides
• Whether you can be paid for your time, and when. California's notice says you can't pay yourself or your attorney fees without a prior court order. Texas's guide says your pay is set by the will, or by a percentage in state law if the will is silent.

Step 8: Keep a record of every dollar

Executors usually have to account for everything that came in and went out. Dane County's guide says to keep cancelled checks, deposit slips and account statements, and California's notice says the court may review your receipts. A simple running log works: the date, what it was, the amount, and where the receipt is. Add your call log too: who you spoke with, when, and what they said.

Step 9: The tax returns

• The person's final income tax return. The IRS explains the final return, generally due when the person's return would normally have been due.
• The estate's income tax return. The IRS says an estate with more than $600 of gross income in a year must file Form 1041.
• The federal estate tax return. Estates below the filing threshold generally don't file one. The IRS lists a filing threshold of $15,000,000 for deaths in 2026 (IRS: Estate tax). Some states have their own estate or inheritance taxes.

IRS Publication 559 covers survivors, executors and administrators. A tax professional is worth bringing in early.

What comes later

After the claims period passes, the bills and taxes are settled and the court is satisfied, the executor distributes what's left according to the will, gives the beneficiaries an accounting, and closes the estate. In Dane County, for example, the guide gives 12 months from the application for informal administration to close the estate, and Santa Fe County's guide says an estate must have been open at least six months before it can close. Even a simple estate takes months. Keep the beneficiaries informed along the way. A short update every few weeks heads off a lot of worry.

Taking care of you

Many executors are grieving while they do this. It's fine to go slowly, to ask for help with errands, and to let the attorney carry the deadlines. If you are in crisis, call or text 988 to reach the US Suicide & Crisis Lifeline, any time.

If you're named as executor for someone who is still living, the most useful thing you can do now is ask them where things are. Our guide on how to talk to your parents about the Family File has gentle ways to start.

This guide is general information, not legal, tax, investment or insurance advice. An executor's duties and deadlines vary by state and by estate, and agency rules change, so check the linked official sources. An estate attorney in the state where the person lived, or the probate court, can explain the specifics. Last reviewed October 2026.