Executor duties begin in two stages, and knowing which is which keeps you out of trouble. Being named in a will makes you a nominee, nothing more. Your legal authority to act for the estate starts only when the probate court issues a document called Letters Testamentary. Between the death and that court order, you have real practical responsibilities but no power to move money, sell property, or settle accounts. A few obligations, especially tax deadlines, start running at the date of death no matter when the court finally appoints you.
So the short answer: responsibilities begin at death, authority begins at appointment, and some clocks ignore both and run from the date of death.
The Gap Between Death and Appointment
The period between someone’s death and your court appointment is a gray zone. You have no official authority, but you do have practical duties a court will expect you to handle.
You can locate the original will, which every later step depends on. You can arrange the funeral, secure the home, make sure pets are cared for, and take reasonable steps to protect property from damage or theft. These actions preserve the estate rather than dispose of it, and a responsible nominee is expected to do them.
What you cannot do is anything that looks like managing the estate’s finances. Opening or closing bank accounts, cashing checks made out to the deceased, transferring vehicle titles, selling real estate, paying debts from the deceased’s funds, and redirecting investments are all off-limits. Any financial transaction you attempt before the court grants your authority is legally invalid. Banks and title companies know this, so they will refuse to cooperate without your court paperwork anyway.
Some states recognize a “relation-back” doctrine that can retroactively validate certain pre-appointment actions if they benefited the estate. Publishing a notice to creditors a few days early or beginning settlement negotiations might be ratified once the court formally appoints you. But this doctrine does not exist everywhere, does not cover asset sales or distributions, and is not something to rely on. Treat your authority as nonexistent until you hold the court order.
How You Get Appointed
The path from nominee to appointed executor runs through the probate court in the county where the deceased lived. You file a petition asking the court to admit the will to probate and appoint you. The petition needs the original will and a certified copy of the death certificate. Filing fees vary by jurisdiction but generally fall somewhere between $50 and $500.
After filing, the court requires notice to everyone with a stake in the outcome: beneficiaries named in the will, legal heirs who would inherit without one, and any creditors you know of. Most jurisdictions also require publishing a notice in a local newspaper to reach unknown creditors. The court then schedules a hearing, typically a few weeks after filing, where a judge reviews the will’s validity and confirms you are fit to serve.
If nobody contests the will and no issues surface, the judge signs the appointment order and the court clerk issues your Letters Testamentary. The process from filing to receiving letters often takes three to six weeks in straightforward cases. Contested wills, disputes over your fitness, or missing documents can stretch this timeline to months.
Some courts also require you to post a probate bond before issuing the letters. The bond protects beneficiaries and creditors if you mishandle assets, and many wills waive it. If the will is silent and no one waives it, expect the court to require one.
What Letters Testamentary Let You Do
Letters Testamentary are the court order that turns you from a nominee into a functioning executor. The document is the legal proof every institution will ask for before dealing with you.1Legal Information Institute. Letters Testamentary You will present them, usually alongside a certified death certificate, at every bank, brokerage, government agency, and title office you encounter.
With letters in hand, you can open a dedicated bank account for the estate, collect money owed to the deceased, access and manage financial accounts, sell real estate and other property, pay legitimate debts, file tax returns, and ultimately distribute assets to beneficiaries.1Legal Information Institute. Letters Testamentary Order multiple certified copies from the court clerk right away. Every bank and institution will want its own copy.
Deadlines That Start at Death, Not at Appointment
Several federal tax clocks begin on the date of death, not the date your letters issue. This mismatch is one of the hardest parts of the job, because any delay in your appointment eats into the time you have to comply.
The Federal Estate Tax Return
If the estate’s gross value exceeds the federal exemption, you must file Form 706 within nine months of the date of death.2eCFR. 26 CFR 20.6075-1 – Returns; Time for Filing Estate Tax Return For 2026, the basic exclusion amount is $15,000,000, following the increase enacted in the One, Big, Beautiful Bill signed into law on July 4, 2025.3Internal Revenue Service. What’s New — Estate and Gift Tax Most estates fall below this threshold, but you still need to determine the gross value early to know whether you are on the clock. A six-month extension is available by filing Form 4768, but that extends only the filing deadline, not the deadline to pay any tax owed.
The Estate’s EIN and Income Tax
An estate is a separate taxpaying entity and needs its own Employer Identification Number from the IRS.4Internal Revenue Service. Get an Employer Identification Number You apply online using Form SS-4, listing the date of death as the date the estate began.5Internal Revenue Service. Instructions for Form SS-4 (12/2025) You need the EIN before you can open the estate bank account or file any tax returns. Income the estate earns after the date of death, such as interest, rent, or investment gains, gets reported on Form 1041, due by April 15 of the year following the tax year.
Notifying the IRS
File Form 56 to tell the IRS you are the fiduciary responsible for the deceased person’s tax matters. This establishes you as the point of contact for IRS correspondence about the estate or the decedent’s final individual return. Attach a copy of your Letters Testamentary.6Internal Revenue Service. Instructions for Form 56 (12/2024)
Creditor Claims
Once you have letters, you need to send written notice to every creditor you know about and publish notice for those you don’t. Creditors then have a limited window to file claims, commonly ranging from a few months to about a year depending on the state. You cannot distribute assets to beneficiaries until the claims period expires and valid debts are paid; doing so can make you personally liable for the unpaid debts.
What Attaches the Moment You’re Appointed
Fiduciary duty attaches as soon as the court appoints you. This is the highest standard of care the law recognizes. In practice, it means you must act in the beneficiaries’ best interests rather than your own, manage assets with reasonable care and prudence, keep beneficiaries informed, pay valid debts in the order your state requires, and distribute what remains according to the will.
The personal liability piece surprises people. If you mismanage assets, fail to pay valid debts, play favorites among beneficiaries, or mix estate funds with your own money, a court can hold you personally responsible for the resulting losses. Your own assets are at risk, not just the estate’s. Beneficiaries or creditors can petition the court to review your actions, and if the court finds a breach, it can order you to pay damages, return misappropriated funds, or remove you entirely. Theft or fraud can bring criminal charges.
You cannot use estate funds for personal expenses, take “loans” from the estate, or sell estate property below fair market value without proper approval. Even a well-intentioned shortcut, like temporarily borrowing estate money to cover a cost you plan to repay, can become a serious legal problem. When in doubt, get court approval before acting.
If There Is No Will
Everything above assumes a will exists. When someone dies without one, the court appoints an administrator instead of an executor, and the governing document is called Letters of Administration rather than Letters Testamentary.7Legal Information Institute. Letters of Administration The administrator’s powers and duties are essentially the same, but without a will the assets pass under the state’s intestacy laws, which generally prioritize spouses and children. The appointment process also differs: state law sets a priority list for who can petition to serve, typically starting with the surviving spouse. The timing principle is the same, though. Authority begins when the court issues the letters, not before.
If the Estate Is Small
Not every estate needs full probate. Most states offer simplified procedures for estates below a certain value threshold, often using an affidavit rather than a full court proceeding. These let heirs collect bank accounts, vehicles, and other assets without waiting for a formal appointment, which means the “when does authority begin” question largely goes away. The dollar thresholds and eligible asset types vary significantly by state, so check your local probate court’s rules before assuming you need to wait for letters.