What Does an Executor Do?

In the United States, an executor is the person named in a will to carry out what the will says after the person dies. The job has three parts, in this order: collect the person's assets, pay what the estate owes, and give what is left to the people named to receive it. Most of the first week is not that. It is finding the will, getting the death reported, ordering copies of the death certificate and keeping track of the mail and the bills.

This page explains the role in plain words. If you want the full list of steps with their sources, use the executor checklist.

This is not legal advice. It is a plain-English explanation built from federal government pages. The rules differ by state and change over time. For any decision about a will, probate, debts or taxes, ask a probate attorney or the probate court clerk in the county where the person lived. This page covers the United States only.

The role in one paragraph

The IRS describes what an estate administrator does as three things: "Collects all the assets of the deceased," "Pays creditors," and "Distributes the remaining assets to heirs or other beneficiaries." It says the administrator may be a surviving spouse, another family member, the executor named in the will or an attorney. Source: IRS, Responsibilities of an estate administrator.

"Executor" is the word for the person named in a will. If there is no will, the court may appoint an administrator or a personal representative to do the same work. The IRS uses "personal representative" for all of them: "an executor, administrator, or anyone else in charge of the decedent's property." Source: IRS, Topic no. 356, Decedents; FTC, Debts and Deceased Relatives.

Being named is not the same as having authority

A will names you. A court gives you authority. The IRS says the probate court "will issue Letters of Testamentary or a similar document" authorizing you to act for the person, and that you will need it "to handle their tax and other matters." It says probate will "generally open 30 to 90 days after the date of death," depending on state law. Source: IRS, Responsibilities of an estate administrator.

So in the first weeks you may be doing the work of an executor before the court has given you the papers. What you may do in that time is a question for the court clerk or an attorney.

The first week

These are the things that usually come first. None of them needs you to be appointed, but ask the clerk or an attorney if you are unsure.

• Find the will. Ask the probate court clerk, or an attorney, in the county where the person lived where the original should be, whether it must be filed with the court, and by when. Ask: this varies by state.
• Make sure the death was reported to Social Security. USAGov says the funeral director should report it, and that if they do not, "you must do this as soon as possible." Social Security says you can call 1-800-772-1213 or contact a local office, and that survivors benefits cannot be applied for online. Sources: USAGov, Agencies to notify when someone dies; SSA, "Who is eligible to receive Social Security survivors benefits and how do I apply?".
• Order certified copies of the death certificate. USAGov says most agencies and programs need the person's Social Security number and certified copies. How many to order depends on the estate; ask the funeral director or the state vital records office. Source: USAGov.
• Keep the mail. The Postal Service says that to forward a deceased person's mail to a different address you must go to a Post Office in person with documented proof that you are the appointed executor or administrator, and that a death certificate alone is not enough. If you shared the address, you may open and manage the mail. Source: USPS, How to Stop or Forward Mail for the Deceased. More in what to do with a deceased person's mail.
• Keep the bills, and do not pay from your own money yet. The FTC says the person's debts are owed by and paid from the estate, and that family members "usually don't have to pay the debts of a deceased relative from their own money." There are exceptions, so ask an attorney first. Source: FTC, Debts and Deceased Relatives (page dated February 2023).
• Write down every call. The date, who you spoke to, what they said and any reference number. No source is needed: it is practical advice.

The first month

• Get appointed. Ask the court clerk what papers the court needs and how long it takes in your county.
• Tell the agencies and companies. USAGov lists them: the state motor vehicles office, state social services, the local election office, the Department of State for a passport, the Department of Veterans Affairs for a veteran, and banks, card companies, credit bureaus, utilities and memberships. Source: USAGov.
• Know the debt-collector rules. The FTC says collectors can discuss a deceased person's debt only with the spouse, a parent of a minor, a legal guardian, a lawyer, the executor, administrator or personal representative, or a confirmed successor in interest on a mortgage. Source: FTC, Debts and Deceased Relatives.
• Meet an attorney. Bring the will, if there is one, and your call notes. Questions to bring are at the foot of the executor checklist.

After the first month

• Tell the IRS who is in charge. The IRS says you may need to file Form 56 to notify it of a fiduciary relationship. Source: IRS, Topic no. 356.
• File the final income tax return. The IRS says the personal representative is responsible for filing the person's final individual income tax returns, and, when due, the estate tax return. The final return reports income up to the date of death. Source: IRS, File the final income tax returns of a deceased person.
• File the estate's return, if it needs one. The IRS says an estate must file Form 1041 if its assets generate more than $600 in annual gross income, and that you need an employer identification number (EIN) for the estate. Source: IRS, Responsibilities of an estate administrator.
• Estate tax. The IRS says Form 706 is for estates above a threshold that changes with the year of death and that, in general, estate tax "only applies to large estates." Check with an attorney. Source: IRS, Responsibilities of an estate administrator.
• Give the court a list of the assets and debts. The IRS calls it your first responsibility as estate administrator: have the assets appraised, verify the debts and contact the IRS to file a proof of claim. Whether your state requires it, and how, is for the clerk or an attorney. Source: IRS, Responsibilities of an estate administrator.
• Pay creditors, then distribute. Ask the attorney before you do either.

What can go wrong for the executor

The FTC lists the cases where a person may have to pay a deceased person's debt from their own money. One is: "were legally responsible for resolving the estate and didn't follow certain state probate laws." The others are a debt you cosigned, a surviving spouse in a community property state, and a surviving spouse in a state that requires paying certain kinds of debt, like some healthcare expenses. Source: FTC, Debts and Deceased Relatives.

That is the main reason to ask an attorney before you pay a large bill or hand anything to a beneficiary. The FTC adds that, depending on income, you may qualify for free legal services from a legal aid organization.

Questions to ask the attorney or the court clerk

These depend on your state or the estate.

• Do I have to accept the role, and how do I say no?
• Am I paid, and from what?
• Do I need an attorney, or can I do this myself?
• What may I do before the court appoints me?
• Is there a simpler process for a small estate?
• How long do I have for each step?

Sources

Each statement with a source links to the page it came from. Where this page says "ask", the answer depends on your state or the estate. Government pages change; if a detail matters, open the source.

All read on 4 October 2026.

• IRS, "Responsibilities of an estate administrator", last reviewed 14 August 2026.
• IRS, Topic no. 356, Decedents, last reviewed 24 September 2026.
• IRS, "File the final income tax returns of a deceased person", last reviewed 14 August 2026.
• FTC, "Debts and Deceased Relatives", dated February 2023.
• USAGov, "Agencies to notify when someone dies", updated 31 August 2026.
• SSA, "Who is eligible to receive Social Security survivors benefits and how do I apply?", dated 13 March 2024.
• USPS, "How to Stop or Forward Mail for the Deceased", no date shown on the page.