Yes, most states let you appoint co-executors of a will, giving two or more people equal authority to administer your estate at the same time. The arrangement can bring useful oversight and shared workload, but it also creates the possibility of delay and deadlock, so the decision comes down to who the people are and how clearly your will defines the way they work together.
How Co-Executors Share Authority
Co-executors are not alternates. They hold the role simultaneously and share responsibility for collecting assets, paying debts and taxes, and distributing property. A successor executor, by contrast, only steps in if the primary cannot serve.
The single most important drafting choice is how much independent power each one has. Two structures are common:
- Joint authority means both must agree and sign off on every action. It is the stronger check against one person acting improperly, but routine tasks stall whenever one co-executor is unavailable.
- Joint and several authority lets either co-executor act alone. Bills get paid, paperwork gets filed, and creditors get responses without both signatures on everything.
If the will is silent, state law fills in. Most states that follow the Uniform Probate Code default to requiring all co-executors to agree on every action connected with administering and distributing the estate. A few states modified the default so that only a majority must agree. Because the default varies, spelling out the structure in the will prevents arguments later.
Who Can Serve as a Co-Executor
Each person you name must meet the same eligibility rules as a sole executor. Specifics vary by state, but the baseline is consistent:
- Legal adult, typically 18 or older.
- Mentally competent to handle the legal and financial responsibilities.
- No disqualifying criminal history. Many states bar people with felony convictions, especially for fraud or dishonesty.
Every state allows an out-of-state resident to serve, though a majority attach conditions. The most common is appointing a resident agent inside the state to accept legal documents on behalf of the estate. Some states also require an out-of-state executor to post a surety bond even when the will waives bonding for local executors.
You can also pair an individual with a corporate fiduciary such as a bank or trust company. That combination brings professional investment and accounting experience alongside someone who knows the family and your personal wishes. Corporate fiduciaries charge fees, often a percentage of the estate’s value, so factor the cost in and have the will define how work is divided between the professional and the individual.
Writing Co-Executors Into Your Will
For the probate court to recognize the arrangement, the will needs to be specific. Include the full legal name and current address of each person. Use language that establishes them as co-executors serving at the same time, not alternates serving one after the other.
State the authority structure plainly. A sentence like “I appoint [Name A] and [Name B] as co-executors of this will with joint and several authority” removes ambiguity. If you want a hybrid, say so: joint signatures for real estate transfers or withdrawals above a set dollar amount, independent authority for routine administration.
The will must be signed and witnessed under your state’s rules to be valid. Name a successor executor too, so the court is not left to pick someone if both co-executors cannot serve. Before signing, confirm each person is willing to take the role and able to work with the other.
What Co-Executors Do Once Probate Opens
After you die, the co-executors file the original will and a petition with the local probate court. Filing fees vary widely and often scale with the estate’s value. If the court confirms each co-executor meets eligibility requirements, it issues Letters Testamentary to each of them.
Letters Testamentary are the official proof of authority. Banks, insurers, and government agencies will ask for a copy before releasing information or transferring assets. Each co-executor receives their own set, and they will usually need multiple certified copies to deal with several institutions at once.
Co-executors must notify known heirs and creditors that probate has been opened. Most states also require public notice in a local newspaper to give unknown creditors a window to file claims. After the notice period closes and debts are paid, the co-executors can distribute remaining assets and petition the court to close the estate.
Federal Tax Filings and Personal Liability
The IRS does not require every co-executor to physically sign each return. Only one co-executor needs to sign Form 1041, the federal income tax return for estates and trusts.1Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 The same goes for Form 706, the federal estate tax return, though all listed executors remain responsible for the return and liable for any penalties.2Internal Revenue Service. Instructions for Form 706
Shared liability has real teeth. If a co-executor distributes estate assets before paying federal estate taxes owed, they can be held personally liable for the unpaid amount up to the value of what was distributed. Both co-executors carry that exposure regardless of which one made the premature distribution, which is why coordination and professional tax advice matter.
How Co-Executors Get Paid
Co-executors are entitled to compensation, same as sole executors. State law controls how fees are calculated. Some states use percentage-based schedules that scale with estate value; others simply allow “reasonable compensation” based on the complexity of the work. Statutory percentages across the country generally fall between about 1% and 5% of the estate’s value, with wider ranges at the extremes.
Whether each co-executor earns a full fee or they split a single fee depends on state law and estate size. In some states, each receives a full commission once the estate exceeds a set value; in others, co-executors share what a sole executor would have earned. Your will can override these defaults by setting the compensation arrangement you want.
Executor fees are taxable income. The IRS treats compensation received for serving as an executor or administrator as reportable income.3Internal Revenue Service. Are the Fees I Receive as an Executor or Administrator of an Estate Taxable A co-executor serving in an ongoing capacity, rather than as a one-time service for a family member, may also owe self-employment tax and report the fees on Schedule C. Waiving the fee avoids the tax but gives up pay for what can be substantial work.
If One Co-Executor Cannot Serve
If one co-executor dies, becomes incapacitated, or resigns during probate, the remaining co-executor can generally keep administering the estate without a replacement. Under the Uniform Probate Code model, the surviving co-executor’s powers are not diminished by the vacancy; they continue with full authority as sole executor.
This is why a named successor still matters. If both co-executors cannot serve, the court will either appoint the successor you named or choose someone itself, which adds time and cost.
When Co-Executors Disagree
Disagreement is the main practical risk. When co-executors cannot agree and the will requires joint action, the estate stalls. Minor disputes can often be worked out through negotiation or mediation, but a true deadlock usually requires court intervention.
Any interested party, including a co-executor, beneficiary, or creditor, can petition the probate court to break a deadlock. The court has broad authority: it can order a specific course of action, appoint a neutral third party to oversee the estate, or remove one co-executor entirely. Grounds for removal include breach of fiduciary duty, failure to perform duties, fraud or theft, conflict of interest, and incapacity.
A co-executor who acts alone and damages the estate can be held personally liable for the losses. Courts can void improper transactions, order the offending co-executor to repay the estate, and in cases involving theft, refer the matter for prosecution. That personal exposure is a strong reason to communicate openly, document every financial transaction, and get legal advice before making significant decisions.
Weighing the Pros and Cons
Naming co-executors fits some situations and backfires in others. The main benefits:
- Built-in oversight. Two people reviewing decisions reduces the risk of mistakes, fraud, or self-dealing.
- Complementary skills. One may handle financial detail while the other knows the family and your personal wishes.
- Family balance. Naming two children can prevent one from feeling excluded.
The main costs:
- Slower administration. Coordinating two signatures and schedules adds time to nearly every step of probate.
- Deadlock risk. A serious disagreement can freeze the estate until a court intervenes, adding legal fees and delays.
- Higher compensation. In some states, two co-executors each earn a full commission, roughly doubling the estate’s executor fee expense.
If the goal is fairness among children, think about whether naming one as executor and giving the other a different role, such as trustee of a trust or agent under a power of attorney, might achieve the same balance with less friction during probate.