Executor of a Will Duties and Responsibilities: A Step-by-Step Guide

Key takeaways

• An executor is legally responsible for managing a deceased person's estate, including paying debts, filing taxes, and distributing assets according to the will.
• The executor role involves 10 primary duties, from filing the will with the probate court to final asset distribution, which can take months or years to complete.
• State laws vary significantly regarding executor qualifications, compensation, and specific requirements. This can often make local legal guidance indispensable.
• Co-executors can share responsibilities but must work together effectively to avoid delays and conflicts.
• Complex estates often require attorney assistance, especially when dealing with business interests, tax issues, or family disputes.

What is an executor of a will?

An executor of a will, or executor of an estate, is a person legally appointed to carry out the instructions in a deceased person's last will and testament. They serve as the personal representative of the estate and hold a fiduciary duty (legal and ethical obligation) to act in the best interests of the estate. The executor's authority comes from the will itself and is formalized through the probate court process.

The terms "executor," "personal representative," and "administrator" are often used interchangeably, but there are important distinctions:

• An executor is specifically named in a will and appointed when someone dies intestate (with a valid will).
• An administrator is appointed by the court when someone dies intestate (without a will) or when the named executor cannot serve.
• A personal representative is a broader term for both executors and administrators, common in states that have adopted the Uniform Probate Code.

What are the main responsibilities of an executor? A quick look

The executor's role encompasses a wide range of legal, financial, and administrative duties, such as the following:

• Submit the will to probate
• Navigate probate court requirements
• Apply for letters testamentary or letters of administration
• Handle funeral and burial arrangements
• Communicate with heirs and beneficiaries
• File legal paperwork
• Collect, secure, and appraise property
• Managing bank accounts and insurance
• Negotiate with creditors
• Pay estate debts and taxes
• Manage estate assets and organize sales
• Keep track of administrative expenses
• Draft accounting reports
• Distribute remaining assets to heirs or beneficiaries
• Close the estate

Executor of a will duties: Step-by-step

An executor's responsibilities begin upon the person's death and can continue for months or even years, depending on the complexity of the estate. Many executors benefit from consulting attorneys, accountants, and other professionals to ensure proper compliance with state and federal laws.

Step 1: Locate and file the will with the probate court

To start the process, the executor must secure the original will, if there is one, and initiate the probate process. This step sets the entire estate administration in motion and establishes the executor's legal authority to act on behalf of the estate.

This involves the following steps:

• Search the deceased's important documents, safe deposit boxes, and attorney files
• Obtain certified copies of the death certificate (typically, you'll need 10–15 copies, depending on the number of financial accounts or relevant authorities you'll need to work with)
• File the original will with the probate court within state-mandated deadlines
• Petition the court for letters testamentary to obtain a formal authority as executor

Pro tip: State filing deadlines can vary significantly, so do the research early on. For example, North Carolina requires you to file within 60 days of the decedent's (deceased person's) death, while Illinois requires you to file within 30 days after you hear of the death. Some states have no deadline at all, but you may face penalties and complications if you wait too long.

Step 2: Notify banks, credit card companies, and government agencies

It's essential to promptly notify creditors and the relevant agencies of the decedent's death to prevent identity theft, stop ongoing charges, and begin the process of asset collection.

Generally, you'll need to notify the following agencies:

• Social Security Administration (must be notified immediately to stop benefit payments)
• Banks, credit unions, and investment companies
• Credit card companies and loan servicers
• Insurance companies (life, health, auto, homeowners)
• Employers and pension administrators
• Government agencies like the Internal Revenue Service (IRS), state tax authorities, Medicare, and Medicaid
• Utility companies and subscription services

Most institutions require certified copies of the death certificate and proof of the executor's authority. Keep detailed records of all notifications, including dates, contact persons, and reference numbers for future follow-up.

Step 3: Determine what probate process you need

Not all estates require full probate proceedings. Depending on state laws, you may be able to save time and money through other available options. Once you've evaluated the estate's composition and value, determine which legal process is appropriate to distribute assets.

There are three main types of probate:

• Formal probate involves stricter court supervision and is generally used for large or complex estates, when there are disputes among beneficiaries, or when the will is unclear or contested.
• Informal probate is a simplified process with less court involvement. It's generally available when estates have a clear, undisputed will, simple assets, and cooperative family dynamics.
• Small estate procedures/affidavits are for estates below certain thresholds. These vary by state from around $25,000 to $275,000. 

Step 4: Represent the estate in court

The executor serves as the estate's legal representative in all court proceedings and must ensure compliance with probate court requirements throughout the administration process. This responsibility includes attending hearings, filing required documents, and responding to any challenges or disputes.

General court responsibilities include the following:

• Attending initial probate hearings and status conferences
• Filing periodic accountings and reports as required by state law
• Responding to creditor claims and beneficiary disputes
• Seeking court approval for major estate decisions when required
• Defending the estate against will contests or other legal challenges

When to seek legal assistance: While executors can represent themselves in simple matters, complex estates often require attorney assistance, especially when dealing with business interests, tax issues, or family disputes.

Step 5: Set up an estate bank account and manage ongoing expenses

It's helpful to establish a separate estate bank account to handle all estate-related transactions. This account serves as the central hub for collecting assets, paying debts, and maintaining clear financial records.

What you'll need to do to set up an estate account:

• Obtain an employer identification number (EIN) from the IRS for the estate
• Open an estate checking account using the EIN and letters testamentary
• Transfer liquid assets from the decedent’s accounts to the estate account
• Set up systems for tracking all deposits and expenditures

Pro tip: All payments should be documented and supported by receipts for the final accounting to beneficiaries and the court (an often necessary report to close the estate).

Step 6: Inventory and safeguard all estate assets

While creating a comprehensive inventory of estate assets is often a legal requirement, it's also a very helpful tool for estate administration. The process involves identifying, valuing, and protecting all property owned by the decedent at the time of death.

Inventory the following assets:

• Real estate (primary residence, rental properties, vacant land)
• Financial accounts (checking, savings, investment accounts)
• Personal property (vehicles, jewelry, artwork, collectibles)
• Business interests and professional practices
• Digital assets (online accounts, cryptocurrency, digital files)
• Intellectual property (patents, copyrights, royalties)

Valuation requirements: Most states require professional appraisals for real estate and valuable personal property. The inventory must reflect fair market value at the date of death, which may differ significantly from the decedent's purchase price or insurance values.

Asset protection measures: The executor must take reasonable steps to protect estate property from loss, theft, or deterioration. This includes securing vacant properties, maintaining insurance coverage, and storing valuable items in safe locations.

Step 7: Maintain estate property until distribution or sale

Property maintenance is an ongoing responsibility that can extend throughout the probate process. The executor must make decisions about property upkeep, insurance, and whether to sell assets or distribute them to beneficiaries.

Maintenance responsibilities include the following:

• Keeping real estate in good repair and maintaining insurance coverage
• Making mortgage payments and paying property taxes to avoid foreclosure
• Securing vacant properties and arranging for regular inspections
• Maintaining vehicles and other depreciating assets
• Preserving business operations when necessary

When to sell: The executor may need to sell estate property to pay debts, taxes, or to facilitate equal distribution among beneficiaries. Major sales typically require court approval or beneficiary consent, depending on state law and will provisions.

Step 8: Identify and pay estate debts and taxes

The next stage is to identify legitimate creditors, evaluate claims, and make payments according to state and federal laws.

Take the following steps to identify and pay debts:

• Review the decedent's financial records and correspondence
• Publish notice to creditors in local newspapers (typically required by state law)
• Send direct notices to known creditors
• Evaluate the validity and priority of all claims

Tax obligations: The executor must file the decedent's final income tax return. You may also need to file estate tax returns if the estate exceeds federal or state thresholds. As of 2025, the federal estate tax exemption is $13.99 million per person, but some states have lower thresholds for state estate taxes.

Payment priorities: State laws establish the order for paying estate debts, but typically prioritize funeral expenses, administration costs, taxes, and secured debts before general creditors and beneficiary distributions.

Step 9: Distribute assets according to the will

Asset distribution is often the most anticipated part of estate administration, but it's important to do it carefully and in accordance with the will's specific instructions. First, the executor must ensure all debts and taxes are paid before making distributions to beneficiaries.

Consider the following things before distributing assets:

• Verify that all creditor claim periods have expired
• Obtain tax clearances from relevant authorities
• Interpret will provisions carefully, seeking legal guidance for ambiguous language
• Handle specific bequests (particular items to specific people) before residuary distributions
• Coordinate with trustees if the will establishes ongoing trusts

Pro tip: Obtain receipts from beneficiaries acknowledging receipt of their distributions and maintain detailed records of all asset transfers for the final accounting.

Step 10: Dispose of remaining property and close the estate

After you've made all specific bequests and residuary distributions, it's time to handle any remaining property and complete the final steps to close the estate formally.

The executor's final responsibilities include the following:

• Dispose of any unclaimed or undistributed property according to state law
• Prepare and file the final accounting with the probate court
• Obtain court approval for the final accounting and discharge as executor
• Cancel the estate's EIN and close the estate bank account
• Distribute any remaining funds after final expenses

The executor should also maintain estate records for several years after closing, as beneficiaries or tax authorities may have questions about the administration.

Who can serve as an executor?

State laws govern who can serve as an executor, but generally, they must meet the following qualifications:

• 18 years or older
• Mentally competent
• Not a convicted felon

Some states require the executor to be a resident of the state where the will goes through probate, while others allow out-of-state executors with certain conditions.

Factors to consider when choosing an executor

• Trustworthiness and integrity. It’s important to choose someone who has a reputation for honesty and reliability, as they'll be handling potentially significant financial matters with minimal oversight.
• Availability and commitment. This role can be time-consuming. Who you choose as executor should have the means and willingness to dedicate potentially hundreds of hours over many months.
• Financial and organizational skills. While they can work with attorneys and accountants, the executor should be comfortable with basic financial concepts and have strong organizational abilities to track multiple tasks and deadlines.
• Impartiality and family dynamics. Because multiple beneficiaries are involved, the executor needs to remain neutral in family disputes and make decisions based on the will's instructions, rather than personal preferences or family pressure.

Timeline and key milestones

Timelines vary based on a number of factors, such as the complexity of the estate, family dynamics, state laws, and any outstanding debts. That said, this is a general timeline of the probate process for executors.

• Initial filing period (0–90 days): File the will, petition for probate, obtain death certificates, and begin asset inventory. Notify beneficiaries and begin the creditor notification process.
• Administration period (3–12 months): Complete asset inventory and appraisals, pay ongoing expenses, address creditor claims, and file required tax returns. Maintain regular communication with beneficiaries and the court.
• Distribution phase (6–18 months): After creditor claim periods expire and tax clearances are obtained, begin asset distributions according to the will's provisions. Prepare final accounting for court approval.
• Estate closing (12–24 months): File final accounting, obtain court approval for distributions and executor discharge, and complete final administrative tasks to close the estate formally.

Executor of a will FAQs

What is the first thing an executor should do after someone dies?

The executor's immediate priorities include the following:

• Securing the deceased person's property and important documents
• Obtaining multiple certified copies of the death certificate
• Locating the original will
• Petitioning for letters of testamentary (formal executor authority) from probate court
• Gathering important financial documents
• Contacting the funeral home to arrange services
• Notifying close family members and friends

Within the first few days, you should also contact the deceased person's attorney if they had one.

Can an executor also be a beneficiary of the will?

Yes, executors can also be beneficiaries, and this arrangement is actually quite common. Many people name their spouse or adult children as both executor and primary beneficiary.

That said, executor-beneficiaries need to act impartially and in the best interests of all beneficiaries, not just themselves. They also need to maintain detailed records of all decisions and transactions to demonstrate proper estate administration to the court.

What's the difference between an executor and an administrator?

An executor is named in a valid will and appointed by the probate court to carry out the will's instructions. An administrator is appointed by the court when someone dies intestate (without a will) or when the named executor cannot serve.

While both roles have similar responsibilities for estate administration, administrators must distribute assets according to state intestacy laws rather than the deceased person's written wishes.

How long does the executor process typically take?

Estate administration typically takes 6–18 months for straightforward estates, but complex situations can extend the process to several years. 

Factors that affect the timeline include estate size and complexity, whether anyone contests the will, tax issues, business interests, and court scheduling. Executors can help expedite the process by staying organized, meeting deadlines, and working with qualified professionals when needed.

Can an executor be removed from their position?

Yes, the probate court can remove executors from their position for various reasons, including failure to perform duties, conflicts of interest, incapacity, or breach of fiduciary duty.

Beneficiaries or other interested parties can petition the court for removal, but they must provide evidence of misconduct or incompetence. Executors can also resign voluntarily if they feel they can’t fulfill their responsibilities.

When is probate not required?

Probate may be unnecessary if all assets pass outside the will through estate planning tools like joint ownership, beneficiary designations, or living trusts. However, there are some things wills can do that trusts or designations can't, such as appointing a guardian for a minor or pet.

Small estates below certain dollar thresholds may qualify for a simplified process rather than full probate. But, the executor may still need to file the will with the probate court in certain states, even if probate isn't required to transfer assets. 

What happens if the executor doesn't want to serve?

If the named executor can't or won't serve, they can decline the appointment or resign after beginning the process. The will may name an alternate executor, or the court will appoint someone else, commonly a surviving spouse and adult child. It's important to have these conversations during life to ensure someone is willing and able to serve.

Is an executor personally liable for estate debts?

Executors generally aren't personally liable for estate debts if they follow proper procedures for identifying creditors, evaluating claims, and paying debts according to state laws.

However, they can become personally liable if they distribute estate assets before paying legitimate debts or if they act negligently or in breach of their fiduciary duties.

How much does an executor get paid?

Executor compensation varies by state. Some states set percentage-based fees (typically 2–4% of estate value), and others allow "reasonable compensation" based on time spent and the complexity of the estate.

Family member executors may choose to waive compensation, especially when they're also beneficiaries. It's important for executors to understand their state's compensation rules and consider the tax implications of accepting or waiving fees.

What records should an executor keep?

Executors should maintain detailed records of all estate transactions, including receipts for expenses, bank statements, correspondence with beneficiaries and creditors, court filings, and asset valuations. These records are essential for the final accounting to beneficiaries and the court, and should be retained for several years after closing the estate in case questions arise later.

How LegalZoom can help with executor and will planning

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Ready to create your will and choose the right executor for your estate? Start your will today and take the first step toward comprehensive estate planning.

Michelle Kaminsky, Esq., contributed to this article.