Estate executor checklist: every phase, in order

Locate and secure the original will

Check the deceased's home, safe deposit box, attorney's office, and with the local probate court. A copy may be useful initially but the original is needed for probate.

Order certified copies of the death certificate

Banks, insurers and agencies will ask for one. There's no official number to order; many families order 5 to 15. Ask each institution whether it accepts a photocopy or returns the certified copy.

Contact the attorney who drafted the will

They can explain the will's provisions, advise on the probate process in your state, and may have other important documents.

Identify and secure all assets (home, vehicles, valuables)

Change locks if needed, keep property insurance in force, and safeguard jewelry, art and other portable valuables. Letting insurance lapse is one way executors become personally liable. To forward mail, USPS needs proof you're the appointed executor, not just a death certificate.

Notify banks and financial institutions

Contact each bank, brokerage, and financial institution to report the death and freeze accounts from unauthorized access.

Plan a dedicated estate bank account

You'll open it once you have the court's letters and an EIN (Phase 2). All estate income and expenses should flow through it. Never mix estate money with your own.

Begin an expense log for all estate-related costs

Track every expense from day one, including mileage, postage, and phone calls. These may be reimbursable from the estate.

Deposit the original will with the probate court

Many states set a deadline for depositing the original will with the court, even if no probate is opened. Check with your county probate court.

Apply for letters testamentary or letters of administration

Issued by the probate court, letters give you legal authority to act for the estate. Most institutions won't release information or funds until you have them. Ask whether a bond is required.

Notify all beneficiaries named in the will

Beneficiaries are typically entitled to receive a copy of the will and information about the probate process. Send written notice and keep copies.

Identify and notify all creditors

Review the deceased's mail, email and financial records to identify all debts. Most states require written notice to known or reasonably ascertainable creditors.

Publish a notice to creditors if your state requires it

A published notice starts the clock for unknown creditors. In Uniform Probate Code states, claims are generally due within 4 months after the first publication. Other states set different windows.

Obtain an EIN (Employer Identification Number) for the estate

Apply free at IRS.gov/EIN; online applicants get the number immediately. Don't keep using the deceased's Social Security number for the estate after the final return.

File Form 56 with the IRS

Form 56 tells the IRS you are acting as the fiduciary and assuming the deceased's tax rights and duties.

Open the estate bank account

Open it in the estate's name, using the EIN and the court's letters. Move estate cash into it and pay estate bills from it.

Inventory all assets (real estate, bank accounts, investments, personal property)

Create a comprehensive list of everything the deceased owned, including accounts, property, vehicles, jewelry, collectibles, and digital assets.

Get appraisals for real estate and valuable personal property

Professional appraisals establish fair market value as of the date of death, which is needed for tax purposes and equitable distribution.

Pay valid debts and ongoing bills from estate funds

Pay mortgage, utilities, insurance, and other necessary bills to protect assets. Verify creditor claims before paying. Debts are paid from the estate, not your own pocket, but an executor who ignores state probate rules can become liable.

File life insurance claims

Contact each insurance company with a certified death certificate and claim form. Life insurance proceeds generally pass directly to named beneficiaries, outside of probate.

Contact Social Security about survivor benefits

Funeral homes usually report the death, but confirm it (1-800-772-1213). Benefits received for the month of death and later months must be returned. An eligible spouse or child can claim the one-time $255 payment within 2 years.

Cancel or transfer credit cards

Notify credit card companies of the death. The estate (not family members) is responsible for outstanding balances. Request account closure in writing.

Manage ongoing income (rental properties, dividends, etc.)

Redirect all income to the estate bank account. Ensure rental properties are maintained and tenants are notified of the new point of contact.

File the deceased's final federal income tax return

Due on the date it would have been due had the person lived, usually April 15 of the following year. Report income up to the date of death. Write "DECEASED", the name and the date of death across the top. A surviving spouse can usually file jointly.

File state income tax return if applicable

Most states that have an income tax require a final state return. Deadlines and requirements vary by state.

File estate income tax return (Form 1041) if the estate earns income

File Form 1041 if the estate has gross income of $600 or more in a tax year (interest, rent, dividends and so on). For a calendar-year estate it's due April 15 of the following year; an automatic 5-month extension is available.

Determine if federal estate tax return (Form 706) is required

Required when the estate exceeds the basic exclusion: $15,000,000 for 2026 deaths ($13,990,000 for 2025). Due within 9 months of death. A surviving spouse may want one filed anyway to keep the unused exclusion (portability). Some states have much lower thresholds.

Pay any taxes owed from estate funds

Pay or provide for all debts, taxes and expenses before distributing assets. You can be personally liable if you distribute first. Form 4810 can shorten the IRS's window to assess income tax to 18 months.

Distribute specific bequests as directed in the will

Specific bequests ("my gold watch to my daughter") should be distributed first. Document each distribution with a receipt.

Distribute remaining assets to beneficiaries

After debts, taxes, and specific bequests are handled, distribute the residuary estate according to the will's instructions. If the will is silent, state intestacy laws apply.

Get receipts and releases from beneficiaries

Have each beneficiary sign a receipt acknowledging what they received and a release waiving claims against the executor. This protects you from future disputes.

Keep detailed records of all distributions

Maintain a complete log of what was distributed, to whom, the date, and the value. You will need this for the final accounting.

File final accounting with the probate court

The final accounting details all assets received, debts paid, expenses incurred, and distributions made. Beneficiaries typically have the right to review and object.

Request discharge from the court

Once the court approves the final accounting and all beneficiaries have signed off, petition the court for a formal discharge releasing you from your duties.

Consider requesting discharge from personal liability (Form 5495)

An executor can ask the IRS for discharge from personal liability for the decedent's income, gift and estate taxes.

Close the estate bank account

After all final transactions are complete and the court has approved the accounting, close the dedicated estate bank account.

Keep the estate records together

Keep all estate records, tax returns, receipts, correspondence and the final accounting together. Many advisors suggest at least 7 years; ask your CPA what applies to this estate.