If you’ve been named executor in California, your job runs in a set order: confirm probate is actually needed, get yourself appointed by the court, notify everyone who has a right to know, inventory the assets, pay the debts and taxes, then account and distribute before asking the judge to release you. This California executor checklist walks through each step in the sequence the court expects, with the deadlines that drive the timeline and the places where getting it wrong puts your own money at risk. Most estates finish in 9 to 18 months from filing to final distribution.
Confirm Whether Full Probate Is Actually Required
Start here, because the rest of this checklist may not apply. California allows a simplified affidavit procedure when the gross value of the deceased person’s California property falls below a statutory threshold, currently $166,250 and adjusted periodically for cost of living.1California Legislative Information. California Probate Code 13100 If the estate qualifies, successors can collect assets by presenting a signed affidavit to banks and other institutions at least 40 days after the death, with no court petition required.
Several categories of property bypass probate no matter what the estate is worth. Retirement accounts and life insurance policies with named beneficiaries transfer directly. Property held in joint tenancy passes automatically to the surviving owner. Assets titled in a living trust are administered under the trust, not the court. Before you do anything else, take stock of how the deceased person held title to each asset. You may find that formal probate covers only a slice of what they owned, or isn’t needed at all.
Pull the Documents You’ll Need
If full probate is required, your first task is securing the original will. California law requires whoever has possession of the will to deliver it to the superior court clerk within 30 days of learning about the death.2Justia Law. California Probate Code 8200-8203 Order at least a dozen certified copies of the death certificate from the county. Banks, title companies, insurance carriers, and government agencies each want their own, and running out mid-process creates delays.
Then build a complete picture of what the deceased person owned and owed: real estate deeds, recent bank and brokerage statements, vehicle titles, business ownership documents, and loan or credit card statements showing outstanding balances. Collect the names and mailing addresses of every person named in the will and every legal heir, including those who aren’t inheriting anything. The court requires notice to all of them.
Check for safe deposit boxes, which in California can only be opened by certain authorized individuals before Letters are issued. Note any retirement accounts, annuities, or payable-on-death bank accounts with beneficiary designations. Those won’t go through probate, but you still need to track them for tax reporting and so beneficiaries know to claim them.
File the Petition for Probate and Get Appointed
The case opens when you file a Petition for Probate (Form DE-111) with the superior court in the county where the deceased person lived.3California Courts. Petition for Probate DE-111 The petition asks the court to admit the will and appoint you as the personal representative. You’ll provide the estimated gross fair market value of the estate and its anticipated annual income, and you must distinguish separate property from community property.
The filing fee is $435 statewide, with a local construction surcharge in Riverside, San Bernardino, and San Francisco counties.4Superior Court of California. Statewide Civil Fee Schedule Effective January 1, 2026 If the fee creates financial hardship, you can apply for a waiver.5California Courts. If You Need Formal Probate The clerk stamps your petition and assigns a hearing date several weeks out to allow time for the required legal notices.
At the hearing, the judge reviews your petition, confirms your eligibility to serve, and verifies the will.6Justia Law. California Probate Code 8000-8007 – Commencement of Proceedings If nobody objects, the court signs an order appointing you and issues “Letters” on Form DE-150.7California Courts. Letters DE-150 Those Letters are your proof of authority. No bank, title company, or government agency will deal with you without certified copies. Get several.
Post a Bond Unless You’re Exempt
California requires every executor to post a bond before the court will issue Letters, unless a statute provides an exception.8California Legislative Information. California Probate Code 8480 The bond protects beneficiaries if you mishandle estate assets. The premium is paid from the estate, and the amount is set by the estimated value of the property you’ll be managing.
The most common exception is a will that explicitly waives the bond. If the will says “no bond required,” the court generally honors that language unless circumstances call for additional protection, such as minor beneficiaries or disputes among heirs. Even without a will waiver, all beneficiaries can consent in writing to waive the bond. If neither applies and you don’t obtain the required bond, the court will not issue your Letters and you cannot act as executor.
Ask for Independent Administration Authority
In your petition, request authority under California’s Independent Administration of Estates Act. This authority lets you handle most routine estate business without a separate court hearing for each decision.9California Legislative Information. California Probate Code 10500 Selling personal property, paying debts, investing estate funds, and completing real estate transactions all move faster.
The court grants the authority at two levels. Full authority lets you sell real property without court confirmation, which dramatically speeds up home sales. Limited authority still requires court confirmation for real estate transactions. If the will doesn’t request independent administration, you can still ask for it, though any beneficiary can object. Most California probate cases proceed this way because it cuts months off the timeline and reduces legal fees.
Send the Required Notices
Heirs and Beneficiaries
Before the initial hearing, mail a Notice of Petition to Administer Estate (Form DE-121) to every heir and beneficiary at least 15 days in advance, then file proof of service with the court.10California Legislative Information. California Probate Code 8110 Miss this deadline and the judge reschedules the hearing, pushing your whole timeline back.
You must also publish the notice in a newspaper of general circulation in the city where the deceased person lived. The first publication must appear at least 15 days before the hearing, and the notice must run at least three times with at least five days between the first and last publication dates.11California Legislative Information. California Probate Code PROB 8121 – Publication of Notice The newspaper gives you an affidavit of publication that you file with the court.
Creditors
After your Letters issue, send a formal notice of administration to every creditor you know about or could reasonably identify, using Form DE-157.12California Legislative Information. California Probate Code 9050 Don’t limit the search to obvious debts. Review mail, email, bank statements, and tax returns for recurring payments that suggest ongoing obligations.
Once notified, creditors must file their claims by the later of four months after Letters were first issued or 60 days after the notice was mailed or delivered to them.13California Legislative Information. California Probate Code PROB 9100 Claims filed later are generally barred. If you skip a known creditor and distribute assets before that window closes, you can be personally liable for the unpaid debt.
Social Security
Report the death to the Social Security Administration as soon as possible. The SSA accepts reports only by phone or in person, though your funeral director can handle it if you provide the deceased person’s Social Security number.14USAGov. Report the Death of a Social Security or Medicare Beneficiary Any Social Security payments received for the month of death or later must be returned. If benefits came by direct deposit, contact the bank promptly so the funds aren’t spent.
File the Inventory and Appraisal
Within four months of receiving your Letters, file an Inventory and Appraisal (Form DE-160) listing everything the deceased person owned at death.15California Legislative Information. California Probate Code PROB 8800 The form splits assets in two. You personally appraise cash-equivalent items like bank accounts, money market funds, and checks on Attachment 1, because their value is straightforward.16Judicial Council of California. Inventory and Appraisal DE-160/GC-040
Everything else goes on Attachment 2 and must be appraised by a court-appointed Probate Referee: real estate, vehicles, jewelry, artwork, business interests, and stocks or bonds whose value isn’t immediately obvious. The referee’s fee is set by statute at one-tenth of one percent of the total value of the assets they appraise.17Justia Law. California Probate Code 8960-8964 – Commission and Expenses of Probate Referee On a home worth $800,000, that’s $800.
If you discover additional assets later, file a supplemental inventory. Forgotten bank accounts, unclaimed property, and delayed tax refunds surface more often than you’d expect.
The appraisal also sets the new cost basis for inherited assets. Under federal tax rules, when someone inherits property the basis resets to fair market value on the date of death rather than what the deceased person originally paid. This step-up can significantly reduce capital gains taxes when beneficiaries later sell. In California, a community property state, both halves of community property receive a stepped-up basis at the first spouse’s death, not just the deceased spouse’s half. A surviving spouse who later sells the family home calculates gain based on the date-of-death value of the whole property. Getting the appraisal right matters for that reason alone.
Handle the Tax Returns
An estate can owe up to three different types of returns, and the deadlines don’t all align.
- Decedent’s final income tax return. File the deceased person’s individual federal and California income tax returns for the year of death, covering January 1 through the date of death. The federal return is due April 15 of the following year.
- Estate income tax return. If the estate earns more than $600 in gross income during administration, file a federal fiduciary income tax return on Form 1041. The estate gets a $600 exemption. Interest on estate bank accounts, rental income from estate property, and dividends from estate investments all count. California has its own fiduciary return.18Internal Revenue Service. File an Estate Tax Income Tax Return19Internal Revenue Service. Estimated Income Tax for Estates and Trusts
- Federal estate tax return. For 2026, a federal estate tax return (Form 706) is required only if the gross estate exceeds $15,000,000. Most California estates fall well below this, but large lifetime gifts get added back for the calculation.20Internal Revenue Service. What’s New – Estate and Gift Tax
California does not impose its own separate estate tax. All taxes must be paid before you distribute assets to beneficiaries. Distribute first, discover a tax bill later, and you’re personally at risk.
What You and the Attorney Get Paid
California sets executor compensation by statute, based on the gross value of the estate rather than the net value after debts. That distinction matters. If the deceased person owned a home appraised at $1,000,000 with a $700,000 mortgage, your fee is calculated on the full $1,000,000. The schedule:21Justia Law. California Probate Code 10800-10805
- First $100,000: 4%
- Next $100,000: 3%
- Next $800,000: 2%
- Next $9,000,000: 1%
- Next $15,000,000: 0.5%
- Above $25,000,000: a reasonable amount determined by the court
For a $1,000,000 estate, that totals $23,000. The probate attorney uses the same fee schedule, so ordinary executor and attorney fees on that estate combine to $46,000.22California Legislative Information. California Probate Code 10810 Both come from the estate. If the case involves litigation, complex tax issues, or business valuations, the attorney can petition for additional “extraordinary” fees on top of the statutory amount.
You can decline compensation, and some family-member executors do to preserve more for beneficiaries. Keep in mind that executor fees are taxable income to you, while inherited assets generally are not. The math sometimes favors taking the fee.
Account, Distribute, and Close
Before distributing anything, file a Petition for Final Distribution with a detailed accounting of every financial transaction during your administration. The accounting shows every dollar that came into the estate, every debt and expense paid, and the balance remaining. Beneficiaries can waive the formal accounting if they all agree in writing, which saves time and legal fees.
Once the court approves the accounting and signs a distribution order, transfer the remaining property and funds to beneficiaries as the will directs. If the deceased person died without a will, California’s intestate succession rules dictate who gets what. Have each beneficiary sign a receipt confirming they received their share. You’ll need those for the last filing.
Confirm every tax return has been filed and every tax paid before any distribution goes out. That includes the decedent’s final individual return, any estate income tax returns, and any estate tax return if applicable.
The final step is an Ex Parte Petition for Final Discharge on Form DE-295, which asks the court to formally release you.23California Courts. Ex Parte Petition for Final Discharge and Order DE-295 Attach the signed beneficiary receipts as proof the distribution order was carried out. Once the judge signs the discharge order, your legal responsibility for the estate ends. Until that order is signed, you’re still accountable, so don’t treat the final distribution as the finish line. Keep copies of everything after discharge. Tax audits can surface years later, and beneficiaries occasionally raise questions about the administration long after the case is closed.