What Is an Executor? Duties, Pay and Personal Liability Explained

An executor is the person named in a will to settle the estate: gather what the person owned, pay the debts and taxes, and give what is left to the people the will names. The IRS uses the term "personal representative" for anyone in charge of a dead person's property, whether they are called an executor or an administrator. The role is a legal duty to act for the estate, not just an honor.

What does an executor do?

Cornell's Legal Information Institute describes an executor as the person named in a will to carry out the person's formal wishes, usually by paying outstanding taxes and debts and distributing what remains. In practice that means:

• finding the will and the person's records
• getting legal authority from the probate court
• protecting the property, such as the house, vehicles and accounts
• listing and valuing everything the person owned
• notifying creditors and paying valid debts and taxes
• distributing what is left, then closing the estate

An executor is a fiduciary. That means you must act for the estate and its beneficiaries, keep estate money separate from your own, and keep records of what you do.

Executor, administrator and personal representative: what is the difference?

• Executor: named in the will.
• Administrator: appointed by the court when there is no will, or when the named executor can't or won't serve.
• Personal representative: the umbrella term the IRS and many state laws use for either one.

The courts in some states issue "letters testamentary" to executors and "letters of administration" to administrators. These letters are the document banks and others ask to see as proof of your authority. Terms differ by state, so use the ones on your court's paperwork. If there's no will, read dying without a will.

What does an executor do first?

Every state has its own timelines, so treat this as the usual order rather than a deadline list.

1. Find the original will. Ask family, check the home's safe or desk, and ask the person's lawyer or bank. In California, for example, anyone holding a will must deliver it to the court within 30 days of learning of the death. Our guide on finding out whether a will exists covers the search.
2. Order death certificates. You will need certified copies for banks and agencies. See how many death certificates you need.
3. Secure property. Lock the home, keep insurance active, and forward the mail. Don't give away or sell anything yet.
4. File with the probate court. The court confirms the will and gives you authority to act. Whether you need full probate depends on the assets and your state's small-estate rules. See our US probate guide and small estate probate.
5. Open an estate bank account. You'll need an employer identification number (EIN) from the IRS first. Don't mix estate money with your own.
6. Notify creditors and pay valid debts. States set the claim period. In California, for example, creditors have the later of four months after letters are issued or 60 days after notice is mailed.
7. File the tax returns (below), then distribute what remains and close the estate.

What taxes does an executor deal with?

The IRS lists these items for a personal representative:

• An EIN for the estate, which is free from the IRS and needed to open an estate account and file its return.
• Form 56, which tells the IRS you are acting as fiduciary.
• The person's final Form 1040, due when it would have been due had they lived, usually April 15 of the following year.
• Form 1041, the estate's income tax return, if the estate has gross income over $600. A calendar-year estate files by April 15 of the next year.
• Form 706, the federal estate tax return, which is only required when the gross estate plus taxable gifts exceeds the filing threshold: $15,000,000 for deaths in 2026 ($13,990,000 for 2025). It is due nine months after death, with an automatic six-month extension available. An executor may also file one to elect to transfer a deceased spouse's unused exclusion to the surviving spouse.

Some states have their own estate or inheritance taxes, so check your state's revenue department. A tax professional is a sensible step if the estate is large or complicated.

Is an executor personally responsible for the debts?

Not for the person's debts in general. The FTC says debts are owed by and paid from the estate, and that family members usually aren't personally liable unless they co-signed or another exception applies.

The risk is in how you pay. Under 31 U.S. Code section 3713, a representative who pays any part of a debt of the estate before paying a claim of the US Government is liable, to the extent of the payment, for the unpaid government claim. The IRS also says a personal representative of an insolvent estate can be personally responsible for tax if they failed to use due care before distributing assets. In plain terms, don't hand out inheritances until debts and taxes are understood.

Debt collectors have limits too. The FTC says they can generally contact the spouse, the executor or a confirmed successor about the debt, and can't discuss it with other family members. See debt when someone dies for details.

Do executors get paid?

Usually they may receive reasonable compensation, and some states set a formula. New York, for example, sets commissions at 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million and 2% above that. It applies half of each rate to money received and half to money paid out. Other states use different rules, such as a "reasonable" fee. See probate fees and costs for California and Florida examples.

The IRS says fees an estate pays you must be included in your gross income. Family executors often take no fee, and whether to take one is a question for a tax adviser. Keep receipts for any costs you pay yourself, such as court fees, and ask the court or your attorney how to be reimbursed from the estate.

Can you say no to being an executor?

Being named in a will generally doesn't force you to serve. If you don't want the job, tell the family and the court before you take any action as executor, because how you decline and whether you can step down later depend on state law. If you have already started, ask the court or a probate attorney how to resign. If you're deciding whether to name someone for your own will, our guide to a friend as executor and a checklist for executors are useful starting points.

What does an executor do about the funeral?

Many executors end up arranging the funeral, but state law decides who has the legal right to control the arrangements, and it doesn't always match the executor. Reasonable funeral costs are generally paid by or reimbursed from the estate, so keep the itemized bill. Read executor funeral responsibilities for how these two roles overlap.

What to do next

1. Locate the original will and keep it safe.
2. Ask the probate court clerk what is needed to open the case and whether a small-estate shortcut applies.
3. Start a log of calls, receipts and decisions.
4. Book a short consultation with a probate attorney if the estate includes real estate, a business, large debts or a family dispute.