Probate in the US: Step-by-Step Guide for Executors

Probate in the US is a state court process. It gives a person the legal authority to settle someone's estate, pay their debts and taxes, and hand what is left to the heirs. Because each state writes its own rules, your forms, fees and deadlines depend on where the person lived. The steps below are the ones most estates follow, with real examples of where states differ. If you want the basics first, read our explainer on what probate is.

Who runs probate, and what do you need first?

The person in charge is the personal representative. If there is a will, that is usually the executor it names. If there is no will, or the named person can't serve, the court appoints an administrator. Our guide to what an executor does covers the role.

The court gives the representative a document called letters testamentary (with a will) or letters of administration (without one). The Legal Information Institute describes letters testamentary as legal proof of the executor's authority to collect assets, pay debts and taxes, and distribute property. Banks and title companies ask for them before they deal with you.

Until you have letters, you generally can't sell, retitle or close anything held in the person's name alone. Do not move money out of the person's accounts in the meantime, and keep copies of everything you send.

What are the steps of probate?

The order varies by state, but most cases run like this.

1. Find the original will and file it. Many states require whoever holds the will to file it with the court after the death. Florida's statute gives the custodian 10 days after learning of the death. Ask the court clerk what your state requires, even if you think the estate is small.
2. Order certified death certificates. You'll need them for the court, banks, insurers and titles. Our guide on how many death certificates to order can help you decide.
3. Petition the county probate court. This is normally the court in the county where the person lived. Heirs and people named in the will get notice. If there is no will, the court picks an administrator, often the closest relative who asks.
4. Receive letters and set up the estate. Some courts require a bond. Get an Employer Identification Number (EIN) for the estate from the IRS, file Form 56 to tell the IRS you are the representative, and open a separate estate bank account.
5. Inventory and value the estate. List everything the person owned as of the date of death. Some states make you file a formal inventory with the court. Our estate inventory checklist walks through it.
6. Notify creditors and wait out the claim window. The estate notifies known creditors and usually publishes a notice for unknown ones. Creditors then have a set time to file claims. See the table below.
7. Pay debts, expenses and taxes. Valid claims, funeral costs, court costs and taxes come out of the estate before heirs are paid.
8. Distribute the rest and close the estate. Once the claim period has ended and any final accounting the court requires is approved, you give each heir their share and ask the court to close the estate.

Which documents do you need?

If you are still looking for paperwork, see our guides on finding out whether a will exists and notifying banks after a death.

How do state rules differ?

States differ on filing deadlines, creditor windows, small estate shortcuts and taxes. Some real examples:

California's small estate limit is adjusted for inflation every three years, and the next change is due on April 1, 2028, unless the law changes sooner. Every other state sets its own limits and procedures. Our guide to small estate probate compares several states, and how long probate takes explains what drives the timeline.

What taxes does an estate pay?

Three federal filings come up most often. They are listed in IRS Publication 559 and its related pages.

• Final income tax return (Form 1040). It covers income from January 1 to the date of death. The IRS says it is generally due April 15 of the year after the death.
• Estate income tax return (Form 1041). An estate with gross income of $600 or more in a tax year generally has to file one. Interest, dividends and rent can keep arriving while probate is open.
• Estate tax return (Form 706). It is due nine months after death, with an automatic six-month extension available by filing Form 4768, and is required only if the estate is above the filing threshold. That threshold is $13,990,000 for deaths in 2025 and $15,000,000 for deaths in 2026, under a law signed July 4, 2025 (Public Law 119-21). A return can also be filed to claim a deceased spouse's unused exclusion, which is called portability.

Some states charge their own estate or inheritance tax at much lower levels, so check your state. Our guides to estate tax in the USA and estate tax by state explain more.

How long does probate take, and what does it cost?

There is no reliable official national average, so treat any single figure you see online with caution. What you can count on is that the creditor-claim windows above set a minimum of a few months in many states. Estates that have real estate to sell, disputed heirs, unpaid taxes or property in another state often run a year or more, while small estates that qualify for a shortcut can finish faster.

Costs usually include court filing fees, newspaper notices, appraisals, and attorney and executor fees. Some states set attorney and executor fees by formula and others allow a reasonable fee. Ask the clerk for the fee schedule, and ask any attorney for a written estimate. Our guide to probate fees and costs breaks down the categories.

What mistakes should executors avoid?

• Mixing estate money with your own. Keep all estate money in the estate account and pay bills from it.
• Paying heirs first. Wait until the claim window has closed and taxes are settled.
• Guessing values. Real estate is usually valued as of the date of death, and a professional appraisal gives the court, the IRS and the heirs something solid to rely on.
• Paying the person's debts from your own pocket. The FTC says debts are paid from the estate, and relatives generally aren't personally responsible unless they cosigned or were legally responsible for the estate and broke the rules.
• Going quiet. Heirs who aren't kept informed are more likely to ask the court for answers. Short, regular updates help.

If a debt collector contacts you, the FTC says they can only discuss the debt with certain people, such as the executor, and you can ask in writing for them to stop.

When should you hire a probate attorney?

Consider one if the estate owns real estate, if heirs disagree, if debts may be more than the assets, if the person owned property in another state, or if a federal or state tax return is likely. A lawyer can also tell you what your court expects. If the estate is small, the court clerk or the court's self-help center can often explain the small estate route, although clerks can't give legal advice.

How can you avoid probate for your own family?

Most of what makes probate slow is property that has no built-in way to pass to someone else. The usual fixes are to name beneficiaries on accounts and policies, use payable-on-death or transfer-on-death designations, and in some cases set up a living trust. Skipping probate does not skip debts or taxes. See our guides on bypassing probate and the beneficiary update checklist.

What to do next

1. Find the original will and learn your state's deadline to file it.
2. Order certified death certificates and locate the probate court for the county where the person lived.
3. List every asset and debt, and mark which assets have a beneficiary or co-owner.
4. Get an EIN, open an estate account, and keep a simple log of every payment.