What does an executor do?
An executor carries out the instructions in a will and settles the deceased person’s estate. That means locating and securing assets, getting authority from the probate court, notifying agencies and creditors, paying valid debts and taxes, keeping records, and distributing what remains to the beneficiaries named in the will. The role is a legal duty, not an honorary title.
You will see three terms used for the same job. Which one applies depends on whether there is a will and on the wording your state uses.
| Term | When it applies | Court document |
|---|---|---|
| Executor | Named in the will and appointed by the court. | Letters Testamentary |
| Administrator | No will, or the named executor cannot or will not serve. The court picks someone, usually a close relative. | Letters of Administration |
| Personal representative | The umbrella term, and the only term some states use for both of the above. | Either, depending on the state |
The duties are the same in each case. This guide says “executor” throughout; read it as “personal representative” if that is what your court calls you. The court document that proves your authority is covered in Letters Testamentary.
The fiduciary duty
Once appointed, you are a fiduciary. The estate’s money and property are not yours to use, even temporarily, and the court and the beneficiaries can hold you to that. In practice the duty comes down to four habits.
- Act in the estate’s interest. Every decision, from whether to sell the house to which contractor fixes the roof, is judged by what is best for the estate and its beneficiaries, not what is convenient for you.
- Keep estate money separate. Open an estate bank account and run every deposit and payment through it. Never park estate funds in a personal account, even for a day.
- Keep records. Every receipt, statement, invoice, and payment, from the first funeral bill to the final distribution. You will need them for the accounting the court and the beneficiaries are entitled to see.
- Treat beneficiaries impartially. No favoritism, no early payouts to the sibling who asks loudest, and no information given to some beneficiaries and withheld from others.
The duties, in order
The work falls into six phases. They overlap, but the order matters: you cannot pay debts until you have authority, and you should not distribute until debts and taxes are settled. The executor checklist breaks each phase into individual tasks.
1. Secure and inventory
The first things an executor should do happen before any court involvement. Secure the home and anything valuable in it, change locks if other people have keys, keep the utilities and insurance running, and arrange care for pets or dependents. Locate the original will and any trust documents. Order certified copies of the death certificate; the funeral home usually orders the first batch, and 10 to 15 copies is common because banks, insurers, and agencies each want their own. See how many death certificates you need.
Then start the inventory. Gather statements, deeds, titles, policies, and the last three years of tax returns, and list every asset and every debt you can find. Note which assets pass through probate and which do not: accounts with a named beneficiary, jointly held property, and assets in a trust generally go straight to the beneficiary and are not yours to manage.
What documents does an executor need after death?
- The original will, plus any codicils and trust documents
- Certified death certificates (order more than you think you need)
- Deeds, vehicle titles, and mortgage documents
- Bank, brokerage, and retirement account statements
- Life insurance policies and beneficiary designations
- The last three years of personal tax returns
- Recent bills, loan statements, and credit card statements
- Letters Testamentary and the estate EIN, once you have them
2. Open probate and get authority
File the will with the probate court in the county where the deceased lived and petition to be appointed. Many states require the will to be filed within a set number of days after death; the number varies by state, so check with the court clerk early. Once the court approves the petition, it issues Letters Testamentary, the document banks and title companies will ask for before they let you touch anything. Until then, you can protect assets but you cannot sell or move them.
Two housekeeping items belong here. Apply for an EIN for the estate, which is free and issued immediately at IRS.gov/EIN, then use it to open the estate bank account. Small estates may qualify for a simplified process instead of full probate; the threshold varies by state and is covered in small estate affidavit.
3. Notify agencies, creditors, and beneficiaries
Report the death to the Social Security Administration by phone at 1-800-772-1213 (TTY 1-800-325-0778) or at a local office; SSA does not accept reports by email or online, and the funeral director can report it for you if you give them the Social Security number. SSA cannot pay benefits for the month of death, so a payment that arrives the following month has to go back. Reporting to SSA also covers Medicare. Details are in how to notify Social Security of a death and at usa.gov.
Notify the Department of Veterans Affairs if the deceased was a veteran, the mortgage lender and insurers, and every bank and brokerage that holds an account. Notify known creditors, and publish a notice to creditors if your state requires it. The notice starts a claims window, which varies by state, during which creditors must come forward or lose the right to be paid from the estate. Finally, tell the beneficiaries that probate is open and roughly what to expect.
4. Manage assets and pay debts
Until the estate closes, you are its manager. Keep the house insured and maintained, collect rent if there is a rental, keep investments from sitting unattended, and cancel subscriptions and services nobody is using. Request the deceased’s credit reports to surface debts nobody told you about, and watch the accounts for identity theft, which targets the recently deceased.
Review every creditor claim before paying it. Pay valid debts from estate funds, dispute improper ones, and if the estate cannot cover everything, do not pay creditors first-come-first-served: states set a priority order, and paying the wrong debt first can leave you personally exposed. This is a point where a short conversation with an attorney pays for itself.
5. Taxes
There are up to three returns. The final Form 1040 for the deceased is due at the same time it would have been had death not occurred, generally April 15 of the following year, with “DECEASED,” the name, and the date of death written across the top. If you are a court-appointed representative claiming a refund, attach a copy of the court certificate of appointment instead of Form 1310. The estate itself files Form 1041 if it has gross income of $600 or more in the tax year. Form 706, the federal estate tax return, is only required above $13,990,000 for deaths in 2025 and $15,000,000 for deaths in 2026, so most estates never file it. Some states have their own estate or inheritance tax; check yours.
Also file Form 56 to tell the IRS you are the fiduciary, as soon as you have the EIN. The IRS guide for this whole area is Publication 559, Survivors, Executors and Administrators; the deceased person page, Form 1041 instructions, and estate tax page cover the specifics.
6. Distribute and close
Only after debts, expenses, and taxes are paid do you distribute. Prepare an accounting for the beneficiaries showing what came in, what went out, and what is left. Obtain their approval, distribute the remaining assets according to the will, and get a signed receipt and release from each beneficiary. Give each of them the tax basis on what they inherited. Then close the estate bank account and file the final documents with the court. When the court accepts them, you are discharged and the role ends.
What should an executor not do?
Most executor problems come from a handful of avoidable mistakes, and every one of them can end with the executor paying out of pocket or being removed by the court.
- Do not commingle funds. Estate money in a personal account is the most common breach of duty and the hardest to explain to a judge.
- Do not distribute early. A beneficiary who received assets before a valid debt or tax bill surfaced may not give them back, and the shortfall can become your problem.
- Do not self-deal. Buying estate property yourself, hiring your own business, or taking a fee the will or the state does not allow all require court approval at minimum, and are often prohibited outright.
- Do not ignore deadlines. The will-filing window, the creditor claims period, the tax due dates, and any court-ordered inventory deadline all have consequences if missed.
- Do not go silent. Beneficiaries who hear nothing assume the worst and call lawyers. A short update every few weeks prevents most disputes.
Do you have to accept the role?
No. Being named in a will is a nomination, not an obligation. You can decline before you are appointed by filing a renunciation with the probate court; the exact form varies by state, and the clerk can tell you what it is called. If you decline, the alternate executor named in the will steps in, and if there is no alternate or the alternate also declines, the court appoints an administrator, typically a close family member who petitions for the job.
Declining is a reasonable choice if you live far away, have no time, or expect a family fight. It is much harder to step down after you have been appointed and started work, because the court has to approve a replacement and you remain responsible for everything up to that point. Decide before you file the petition.
Do executors get paid?
Usually, yes. Executors are entitled to reasonable compensation for their work, and the estate also reimburses out-of-pocket expenses such as filing fees, postage, and travel. How the fee is calculated is set either by the will or by state law. Some states use a percentage of the estate, some a schedule, and some leave it to the court to decide what is reasonable; the amount varies by state and by the size of the estate, so do not assume a figure you read online applies to you.
Two things to know. The fee is taxable income to you, while an inheritance generally is not, which is why an executor who is also the main beneficiary often waives the fee. And taking a fee without the authority of the will or the state is a form of self-dealing; if the will is silent, check the rule in your state before you pay yourself.
How long does it take?
Longer than most people expect. A simple estate with one house, a few accounts, and cooperative beneficiaries can close in under a year. Anything with real property to sell, a business, a dispute, or a federal estate tax return takes longer, sometimes well over a year.
Three things set the floor. The probate court’s own process and calendar, the creditor notice period your state requires before you can safely pay and distribute, and the tax filings, since you cannot close until the final returns are filed and any tax is paid. The full sequence, with what waits on what, is in how to settle an estate.
Common questions
What are the first things an executor should do?
Secure the home and valuables, locate the original will, order certified copies of the death certificate, and notify the Social Security Administration. Then confirm you are the named executor and file the will with the probate court so you can be formally appointed.
What documents does an executor need after death?
The original will and any trust documents, certified death certificates (10 to 15 copies is common), the deed and titles to property, recent bank and investment statements, insurance policies, and the last three years of tax returns. Once the court appoints you, add the Letters Testamentary and the estate's EIN confirmation.
Can an executor also be a beneficiary?
Yes, and it is common for a spouse or adult child to be both. Being a beneficiary does not reduce the fiduciary duty: you still have to treat every beneficiary impartially and keep the estate's money separate from your own.
Is an executor personally responsible for the deceased's debts?
Not out of your own pocket. Debts are paid from estate assets, and if the estate cannot cover them, most go unpaid. An executor can be held personally liable, though, for losses caused by mishandling the estate, such as distributing assets before valid debts and taxes were paid.
Does an executor need a lawyer?
Not always. Many executors handle a straightforward estate with the court's forms and a good checklist. An attorney is worth the cost when there is a dispute, real property in another state, a business, a federal estate tax return, or a will that is unclear.
How long does an executor have to settle an estate?
There is no single deadline. The timeline is set by the probate court's process, the creditor notice period in your state, and the tax filings the estate needs. Simple estates can close in under a year; estates with real property, disputes, or an estate tax return take longer.