An executor's checklist for the first 90 days

In the first 90 days, an executor's job is usually to protect property, prove authority, notify the right agencies, and get every deadline onto one calendar. The goal is not to finish the estate fast. The goal is to prevent avoidable mistakes while you gather records, identify debts, and start the notice process the court and state law require. (usa.gov)

First, protect people, property, and paperwork

Start with the basics. Secure the home, vehicles, keys, and anything that could be lost, damaged, or misused. Gather the death certificate, the will, trust papers if any, insurance policies, deeds, titles, and recent bills. USAGov notes that most agencies and programs will want the person's Social Security number and certified copies of the death certificate. (usa.gov)

Make one working file for the estate right away. A simple binder, folder, or spreadsheet is enough if it helps you track who you called, what was sent, what was due, and what came back. This early recordkeeping makes the next steps easier, especially when you later need to show what was paid, mailed, or filed. (sdcourt.ca.gov)

Get authority and map the process

Read the will carefully, then figure out whether a full probate case is actually needed. Some estates can use a smaller shortcut procedure instead of formal probate, and some may not need publication at all. If you are unsure, review your state's process and compare it with the court's small-estate rules before spending money on filings or notices. Our guide on small estates: when you may not need to publish a notice can help you spot that question early. (sdcourt.ca.gov)

If probate is needed, move promptly. Early deadlines can arrive faster than families expect. For example, the San Diego Superior Court probate packet says that if the decedent had a will, the original must be delivered to the clerk within 30 days from the date of death. That is a California example, not a national rule, but it shows why the first month matters. (sdcourt.ca.gov)

As soon as you know the court, case number, hearing date, or appointment date, build a master deadline list. Include court dates, publication dates, mailing dates, creditor deadlines, tax tasks, and follow-up dates to check whether proof of publication or other filings actually reached the file. Because probate rules vary by state and sometimes by county, confirm forms, deadlines, and publication requirements with the probate clerk or other official office handling the estate. (sdcourt.ca.gov)

Notify agencies and stop the wrong payments

Social Security is one of the first calls to verify. SSA says funeral homes generally report a death, so families do not usually need to do it themselves. If that does not happen, SSA says someone should call and provide the person's name, Social Security number, date of birth, and date of death. USAGov also says SSA will notify Medicare, Social Security payments stop, and any payment for the month of death must be returned. (ssa.gov)

Then work through the other agencies and accounts that apply to this person. USAGov specifically points people to the state motor vehicles office, state social services benefits, VA if relevant, and financial institutions such as banks and credit card companies. It also says to contact credit bureaus, utilities, and membership or subscription providers. Not every estate will have all of these, but most estates will have several. (usa.gov)

Separate the estate's tax life from the decedent's tax life

For tax purposes, the estate and the person are not the same thing. IRS Publication 559 says an estate becomes a separate taxable entity at death. Income earned up to the date of death belongs on the decedent's final Form 1040, while income received after death belongs on the estate's Form 1041. The IRS also says the final individual return is filed generally the same way it would be if the person were still alive. (irs.gov)

If the estate needs its own tax ID, the IRS says the online EIN application is available at no cost. Publication 559 also says a fiduciary should file Form 56 to notify the IRS that the fiduciary is assuming the powers, rights, duties, and privileges of the decedent, and that Form 56 should be filed as soon as the needed information, including the EIN, is available. (irs.gov)

This is also the right time to keep estate money and estate records clean. Save receipts, note what every payment was for, and keep a running ledger of incoming and outgoing funds. Publication 559 describes the personal representative as a fiduciary, and that is the right mindset for the whole first 90 days: careful, documented, and separate. (irs.gov)

Build a working inventory of assets and debts

Make two lists: what the person owned, and what the person owed. Start broad. Look for bank accounts, real estate, vehicles, insurance, retirement accounts, business interests, refunds, final pay, and personal property on one side. On the other side, list mortgages, loans, taxes, credit cards, utilities, medical bills, subscriptions, and any other recurring charge you find in the mail or records. USAGov's death-reporting checklist is useful here because it names many of the places families forget to check, including banks, credit card companies, credit bureaus, utilities, and memberships. (usa.gov)

Do not panic if the first draft is incomplete. Most executor inventories start rough and improve over time. The important thing in the first 90 days is to create a usable list you can update, rather than relying on memory or loose papers. That list will drive your notice plan, tax plan, and later distribution decisions. (sdcourt.ca.gov)

Handle creditor notices early, not late

This is the step many executors underestimate. States use different systems, but the pattern is common: there is usually a notice process for creditors, a deadline system tied to that notice, and a requirement to treat known creditors differently from unknown ones. If you need the basics first, start with What is a notice to creditors in probate?. (wwwo.leg.state.fl.us)

Florida is a good example of how exact these rules can be. Florida's probate statutes say the personal representative shall promptly publish a notice to creditors. Florida also says most claims against the estate must be filed on or before the later of 3 months after the first publication of the notice to creditors or, for a creditor who had to be served, 30 days after the date of service on that creditor. (leg.state.fl.us)

California shows the other half of the job: mailing notice to creditors you can identify. The San Diego Superior Court probate packet says that within 4 months from the issuance of Letters, the personal representative should prepare and mail the Notice of Administration to Creditors to known and reasonably ascertainable creditors. That means publication alone is not always enough. Our guide on mailing notice to known creditors: the rule executors miss explains why this step matters so much. (sdcourt.ca.gov)

If publication is required in your case, line that up early and make sure the right paper is used. In California, the San Diego probate packet says the Notice of Petition to Administer Estate must be published three times and that proof of publication must be filed with the court. For the step-by-step process, see How to publish a probate notice in a newspaper and Proof of publication: the affidavit the court needs. (sdcourt.ca.gov)

Your first-90-days executor checklist

Use this as a working checklist, not a race. Cross off what applies, skip what does not, and add local court deadlines as soon as you have them. (sdcourt.ca.gov)

1. Secure the home, vehicles, valuables, and core documents. Get certified death certificates. (usa.gov)
2. Locate the will and any trust papers. Check whether your state has a prompt deadline to lodge the original will. (sdcourt.ca.gov)
3. Decide whether the estate needs formal probate, a shortcut procedure, or no publication at all. (sdcourt.ca.gov)
4. Start a master file with a call log, deadline list, and document tracker. (sdcourt.ca.gov)
5. Confirm Social Security was notified. If not, report the death and ask about any survivor issues. (ssa.gov)
6. Notify other relevant agencies and accounts, including DMV, state benefits, banks, card issuers, utilities, and memberships. (usa.gov)
7. Set up the estate's tax file. If needed, get an EIN and file Form 56 with the IRS. (irs.gov)
8. Build a first-pass inventory of assets, debts, recurring bills, and possible creditors. (usa.gov)
9. Calendar creditor notice steps, including publication, mailing to known creditors, and proof of publication. (wwwo.leg.state.fl.us)
10. Hold off on distributions until you understand claims, taxes, administration costs, and court requirements. (irs.gov)

Frequently asked questions

When should an executor publish the notice to creditors?

There is no single national answer. In Florida, the statute says the personal representative shall promptly publish the notice to creditors. Other states use different timing and different forms. Check the court packet and state law for the county handling the estate, and then compare the deadline with your creditor calendar. (leg.state.fl.us)

Do I have to mail notice to known creditors too?

Often, yes. Publication helps reach unknown creditors, but known or reasonably ascertainable creditors may need direct notice under state law or court procedure. For example, the San Diego Superior Court probate packet says that within 4 months from issuance of Letters, the personal representative should prepare and mail notice to known and reasonably ascertainable creditors. (sdcourt.ca.gov)

Can I pay heirs in the first 90 days?

Usually, that is too early unless the estate is very simple and the process clearly allows it. Probate is generally about collecting assets, paying debts and expenses, handling taxes, and only then distributing what is left. IRS Publication 559 also makes clear that the estate remains a separate taxable entity until final distribution. (irs.gov)

How can I check my state's creditor deadline?

Start with your state's probate statute and the local court's probate instructions, because deadlines can run from different events, such as first publication, service on a known creditor, or issuance of Letters. For a practical starting point, use our Creditor deadline calculator and then confirm the result with the official court or clerk handling the estate. (wwwo.leg.state.fl.us)