To probate a will, you file the original signed will along with a petition in the probate court of the county where the deceased person lived, get formally appointed as executor, notify heirs and creditors, pay valid debts and taxes from estate funds, and then distribute what remains to the beneficiaries. Most cases take 9 to 20 months and cost the estate a mix of filing fees, publication costs, and professional fees. Before starting, check whether probate is even required, because a surprising share of assets pass outside of it.
First, Check Whether Probate Is Actually Needed
Not every estate needs a full probate case. Any account or policy with a named beneficiary transfers directly outside of court, including 401(k)s, IRAs, life insurance, and bank or brokerage accounts with payable-on-death or transfer-on-death designations. The beneficiary contacts the institution with a death certificate and claim form, and the funds move without a judge.
Property held in joint tenancy with right of survivorship, or by married couples as tenants by the entirety, passes automatically to the surviving co-owner. The survivor records a short form and a death certificate with the appropriate office. Assets titled in a revocable living trust also skip probate, because the trust owns them rather than the deceased person individually.
That avoidance only works at the first death. When the last surviving co-owner or trust beneficiary dies, whatever they hold needs either probate or another transfer mechanism. Any asset without a beneficiary, joint owner, or trust generally goes through probate regardless of value.
Small Estate Affidavits and Simplified Probate
If the estate falls below a state threshold and holds no real estate, most states let heirs skip formal probate by using a small estate affidavit. It’s a notarized document the heir presents directly to the bank or other asset holder. No hearing, no executor appointment. You typically have to wait at least 30 days after the death to use one, and thresholds vary widely: some states cap them at $25,000, others allow $100,000 or more. Real property like a house or land almost never qualifies.
For estates that are modest but above the affidavit limit, many states offer a simplified or summary probate that wraps up in a few months rather than a year or more. It still involves a petition and a court order but skips much of the ongoing supervision.
What to Gather Before Filing
The single most important document is the original signed will. Courts strongly prefer the original, and in most states, if the original was last in the deceased’s possession and can’t be found, the law presumes it was intentionally destroyed. Getting a photocopy admitted usually requires convincing a judge, with strong evidence, that the original was lost or destroyed by accident. Check the home office, safe deposit box, and attorney’s files before giving up.
Order several certified copies of the death certificate. Six to ten is a reasonable starting number, because banks, insurers, and agencies each want their own. Beyond that, compile:
- An asset inventory listing everything the deceased owned, with approximate values. Real estate, vehicles, bank accounts, investments, and valuable personal property should all appear.
- Known debts and obligations, including outstanding loans and recurring bills.
- Full names, addresses, and relationships for every heir and beneficiary named in the will, plus anyone who would inherit under state law if there were no will.
- Contact details and identification for the person named as executor.
Most probate courts publish their required forms online. The petition itself asks for the deceased’s Social Security number, date of death, and last address. Incomplete or inaccurate filings get sent back and cost weeks.
Filing the Petition and Getting Court Authority
Probate formally begins when you submit the completed petition and the original will to the probate court in the county where the deceased person lived. Filing fees scale with the estate’s estimated value and generally run from under $50 for very small estates to over $1,000 for larger ones. Expect additional costs for certified copies and mandatory notices.
After filing, the court requires you to notify everyone with a potential interest in the estate. That means mailing notice to every heir and beneficiary listed in the petition and publishing an announcement in a local newspaper to reach unknown creditors. Publication typically costs $10 to $300 depending on the paper and how many weeks the notice must run.
The court then schedules a hearing where a judge reviews the will and confirms the person named as executor is qualified to serve. If no one objects and the paperwork is in order, the judge opens the estate. The clerk issues Letters Testamentary, the document that proves your legal authority to act for the estate. Banks, title companies, and government agencies will ask to see it before cooperating on anything.
Stopping Social Security Payments
If the deceased was receiving Social Security, those payments have to stop. The funeral home usually reports the death, but if you’re not certain, call the Social Security Administration at 1-800-772-1213. You’ll need the deceased’s name, Social Security number, date of birth, and date of death. Any benefits deposited after the date of death must be returned.
Getting an Estate Tax ID
One of the first practical tasks after receiving Letters Testamentary is applying to the IRS for an Employer Identification Number for the estate. This is the estate’s own tax ID, separate from the deceased’s Social Security number. You need it to open an estate bank account and to file the estate’s income tax returns. Any income the estate’s assets generate after the date of death — interest, dividends, rent — gets reported under this number. The IRS requires a separate income tax return, Form 1041, for any estate that earns more than $600 in gross income during a tax year.1Internal Revenue Service. Responsibilities of an Estate Administrator
Managing the Estate During Administration
Once you’re appointed, the executor’s job comes down to three obligations: protect what’s there, pay what’s owed, and account for everything.
Inventory and Valuation
Identify, secure, and value every asset. For bank and brokerage accounts, the date-of-death balance is the relevant figure. Real estate, jewelry, business interests, and collectibles usually require a professional appraisal to establish fair market value. Those valuations matter for taxes and for equitable distribution. Courts typically require a formal inventory filing within a few months of your appointment.
Open a dedicated estate bank account under the EIN. All estate income goes in, all estate expenses come out. Never mix estate funds with your personal money. That’s the fastest route to legal problems.
Creditor Claims
After publication, the law gives creditors a window to submit claims, commonly three to six months depending on the state. You review each claim, verify it’s legitimate, and pay valid debts from estate funds. You can formally reject claims you believe are invalid, and the creditor may then petition the court. Do not distribute assets to beneficiaries before the window closes. If a valid claim comes in later and the estate can’t cover it, you can be held personally responsible.
Taxes
The executor files the deceased’s final individual income tax return, Form 1040, covering January 1 through the date of death, due by April 15 of the following year.2Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators If the estate earns more than $600 in income, you also file Form 1041.
Federal estate tax only applies to very large estates. In 2026, estates valued at $15,000,000 or less per individual are exempt.3Internal Revenue Service. What’s New – Estate and Gift Tax A surviving spouse can use any unused portion of a deceased spouse’s exemption, effectively letting a married couple shelter up to $30,000,000.4Office of the Law Revision Counsel. 26 US Code 2010 – Unified Credit Against Estate Tax If the estate exceeds the exemption, Form 706 is due within nine months of the date of death.2Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators About a dozen states impose their own estate or inheritance taxes, often at much lower thresholds.
Selling Real Estate
If property has to be sold to pay debts or distribute value, your authority depends on the will’s terms and the type of appointment. Some wills grant independent authority, letting you sell without a judge’s approval for each transaction. Without that authority, you generally have to petition the court before closing. Either way, proceeds go into the estate account.
Distribution and Closing the Estate
Once debts, taxes, and administrative expenses are paid and the creditor window has closed, you can distribute what’s left. The court usually requires a final accounting showing every dollar in and out of the estate: opening values, income during administration, debts paid, professional fees, and the proposed distribution to each beneficiary. You present it to the court and to the beneficiaries for review.
After the court approves the accounting, you distribute according to the will. Cash goes out by check or transfer. Real estate transfers by new recorded deed. Vehicles need title transfers. Investment accounts require transfer paperwork with each institution. Each beneficiary signs a receipt acknowledging what they got. The final step is petitioning the court to discharge you as executor. Once the judge signs that order, you’re released from further responsibility and the case is closed.
What Probate Costs
Costs come out of the estate rather than the executor’s pocket. Beyond filing fees and publication, the two biggest line items are usually executor compensation and attorney fees.
Executors are entitled to be paid. If the will sets a fee, that controls. If not, state law fills the gap. Roughly half of states set executor pay by a statutory formula, usually a percentage of the estate that decreases as value goes up. A common structure might be 5% on the first $100,000 and smaller percentages above that. The other states leave compensation to a reasonableness standard set by the court. Executor fees typically land between 2% and 5% of total estate value, and the IRS treats them as taxable income.
Most executors hire a probate attorney. Lawyers charge by the hour, as a flat fee, or as a percentage of gross estate value. A handful of states set attorney fees by statute on a percentage basis. When fees are calculated on gross value rather than net, the bills can be higher than expected because they reflect the full value of assets like a house, not just the equity. Appraisers, accountants, and bond companies add more.
Executors also carry a fiduciary duty. Mismanaging assets, missing tax deadlines, favoring beneficiaries, or mixing estate funds with personal money can lead a court to hold you personally liable for the resulting losses, remove you, or order repayment. Document every decision and keep the accounts clean.
When Someone Contests the Will
Will contests are uncommon, but when they happen they can stall the case for months or years. Any interested party can file an objection. The usual grounds are:
- Lack of mental capacity at the time the will was signed.
- Undue influence by someone in a position of trust, often a caregiver, new spouse, or adult child who isolated the deceased from other family.
- Fraud or forgery, whether a tricked signing or a signature that isn’t genuine.
- Improper execution, meaning the will wasn’t signed or witnessed according to state requirements. Most states require two witnesses.
A contest triggers a separate proceeding inside the probate case, with the challenger carrying the burden of proof. If the judge invalidates the will, the estate is distributed under an earlier valid will, or under state intestacy rules if none exists. Most states impose a deadline for filing contests, often a set number of days after interested parties receive formal notice.
How Long It Takes
Most probate cases run 9 to 20 months from filing to final distribution. Simple estates with cooperative beneficiaries and no creditor disputes can close in six to nine months. Contested estates or ones with complex assets like business interests or out-of-state property can stretch past two years. The creditor claims period alone accounts for three to six months, and that clock only starts once the notice is published.
The biggest delays come from will contests, disputes among beneficiaries, difficulty locating or valuing assets, IRS audits, and estate tax return processing. Some of that is outside the executor’s control. Staying organized and hitting each deadline is the most reliable way to keep the case moving.