The executor of a will in California has a defined set of duties and responsibilities: open probate in the superior court, take legal control of the estate’s assets, inventory and appraise everything, notify and pay creditors, file the decedent’s and the estate’s tax returns, and distribute what remains to the beneficiaries named in the will. Most estates take nine to eighteen months to work through this sequence, and several of the steps carry hard statutory deadlines. Miss one and you can be removed, surcharged, or held personally liable for money that should have gone elsewhere.
Getting Court Authority to Act
A named executor has no power to touch estate assets until the court says so. The job starts with a Petition for Probate (Judicial Council Form DE-111) filed in the superior court of the county where the decedent lived, or where California real property sits if the decedent lived out of state.1Judicial Branch of California. Overview of Formal Probate2California Courts. DE-111 Petition For Probate The original will and a certified death certificate go in with the petition.
Before the hearing, every heir and beneficiary named in the will must receive mailed or personally delivered notice at least 15 days ahead.3Justia. California Probate Code 8110-8113 – Service of Notice of Hearing A separate notice runs in a local newspaper to reach unknown creditors and the public.4Justia. California Probate Code Article 3 – Publication Skip either and the petition stalls.
The hearing is usually set 30 to 45 days after filing. If nobody objects, the judge issues Letters Testamentary, the single document that proves to banks, title companies, and government agencies that you can act for the estate. Keep multiple certified copies; you will hand them out constantly.
Two choices made on the petition shape everything that follows. The first is bond. When the will waives it, the court generally honors that waiver, and all beneficiaries can also collectively waive bond in writing.5California Courts. DE-142 Waiver of Bond by Heir or Beneficiary Otherwise, expect to buy a surety bond sized to the estate. The second is independent administration authority. Request it on the petition. With it, you can pay bills, sell personal property, and manage investments without a separate court hearing for each action. Without it, nearly every meaningful move requires a motion, which drags the case out by months.
The Four-Month Clock: Inventory, Creditors, and Early Tasks
Once Letters Testamentary are in hand, several deadlines start running at once.
Open an estate bank account. The estate needs its own federal tax ID, separate from the decedent’s Social Security number, so apply for an Employer Identification Number using IRS Form SS-4; the online application at irs.gov/EIN issues the number immediately.6Internal Revenue Service. Instructions for Form SS-4 Application for Employer Identification Number Every tax return and bank account for the estate uses this EIN.
Secure what the decedent owned. Locate bank and investment accounts, deeds, vehicles, business interests, valuables, and digital accounts. Change locks on vacant property. Redirect the mail. Cancel subscriptions and recurring charges so the estate stops bleeding money while you work.
Identify what is not part of the probate estate. Life insurance paid to a named beneficiary, 401(k) and IRA balances with beneficiary designations, payable-on-death and transfer-on-death accounts, joint tenancy property with right of survivorship, and anything held in a living trust all pass outside probate. Those assets go directly to the named recipient and are not available to pay estate debts. Getting this sorted early keeps you from spending time on assets you have no authority over, and from accidentally promising creditors money that is not yours to give.
File the inventory and appraisement within four months of receiving Letters Testamentary.7Justia. California Probate Code 8800-8804 This is a formal court filing listing every estate asset and its value. Cash and bank balances go in at face value. Real estate, securities, business interests, and other non-cash assets are valued by a court-appointed probate referee, who acts as the independent appraiser. The court can extend the deadline when circumstances warrant, but blowing past it without an extension reads to the court as neglect.
Paying Debts Before Anyone Inherits
Beneficiaries do not get a dollar until debts are handled. You are responsible for identifying every outstanding obligation, from funeral and medical bills to credit cards and mortgages.
After appointment, mail a formal notice to every known or reasonably ascertainable creditor.8Justia. California Probate Code Chapter 2 – Notice to Creditors The newspaper publication that ran before the hearing covers unknown creditors. Once notice has been given, a creditor must file a claim by the later of four months after Letters Testamentary were first issued or 60 days after receiving the mailed notice.9Justia. California Probate Code Chapter 3 – Time for Filing Claims Late claims can be rejected outright.
Review each claim and approve or reject it. A rejected creditor can petition the probate court to override you, so reject only on solid grounds. If the estate cannot pay everything, California law sets a priority order that puts administrative expenses, funeral costs, and certain government claims ahead of general unsecured creditors.
Here is where personal liability enters. If you distribute to beneficiaries before paying a valid government claim, you can be held personally liable for the unpaid amount.10Office of the Law Revision Counsel. 31 U.S. Code 3713 – Priority of Government Claims Experienced executors wait until the creditor claim window has closed before releasing anything.
Tax Filings the Executor Owns
Up to three distinct categories of tax returns fall on the executor, and missing any one can trigger penalties against you personally.
The Decedent’s Final Income Tax Return
File the decedent’s final Form 1040 covering January 1 through the date of death, with a matching California return to the Franchise Tax Board.11Internal Revenue Service. File the Final Income Tax Returns of a Deceased Person If the decedent skipped prior years, those have to be filed too. When a refund is owed, Form 1310 goes in with the return to claim it.
Federal Estate Tax
California imposes no state estate tax. Federal estate tax applies to estates above the basic exclusion amount, which is $15,000,000 for 2026, up from $13,990,000 in 2025 under the One, Big, Beautiful Bill Act signed on July 4, 2025.12Internal Revenue Service. What’s New – Estate and Gift Tax An estate over that line files IRS Form 706 within nine months of the date of death, with a six-month extension available through Form 4768.13Internal Revenue Service. Frequently Asked Questions on Estate Taxes When Form 706 is required, you also file Form 8971 and furnish Schedule A statements to beneficiaries receiving property, reporting the tax basis of inherited assets. Form 8971 is due 30 days after the Form 706 filing deadline or 30 days after the actual filing date, whichever comes first.14Internal Revenue Service. Instructions for Form 8971 and Schedule A
Estate Income Tax
If the estate earns more than $600 in gross income during administration, file Form 1041, the income tax return for estates and trusts.15Internal Revenue Service. File an Estate Tax Income Tax Return This covers post-death earnings on estate assets: rent, dividends, interest. Quarterly estimated payments may apply when the income is large enough.
Distributing the Estate and Closing It Out
Once debts are paid, taxes are handled, and the creditor claim period has closed, petition the court for final distribution. The petition walks through every payment made to creditors, every tax return filed, and what each beneficiary is proposed to receive.16Justia. California Probate Code 11640-11642 – Final Distribution Beneficiaries get notice and may object. After approval, you transfer assets and file a final accounting.
California sets a deadline for closing. You must either petition for final distribution or file a status report within one year of receiving Letters Testamentary, or within 18 months if the estate has to file a federal estate tax return.17California Legislative Information. California Probate Code 12200 Missing the deadline is not automatic removal, but it gives beneficiaries grounds to ask for one.
One important boundary: if an interested person files a will contest, you cannot make final distributions until the court resolves it. A contest must be filed within 120 days after the will is admitted to probate.18Justia. California Probate Code 8270-8272 Contested estates can run for years, and you keep managing the assets the whole time.
When Full Probate Is Not Required
Not every estate needs this process. For decedents who died on or after April 1, 2025, if the total value of California real and personal property is $208,850 or less, beneficiaries can use a Small Estate Affidavit to collect personal property without court supervision.19California Courts. DE-300 Maximum Values for Small Estate Set-Aside and Disposition of Estate Without Administration The threshold was $184,500 for deaths between April 1, 2022 and March 31, 2025. A separate petition process handles small-estate real property transfers.
What the Executor Gets Paid
California sets executor compensation by statute, calculated on the gross value of the estate:20California Legislative Information. California Probate Code 10800
- 4% of the first $100,000
- 3% of the next $100,000
- 2% of the next $800,000
- 1% of the next $9,000,000
- 0.5% of the next $15,000,000
- Above $25,000,000, a reasonable amount set by the court
Gross value means the appraised value of estate property plus gains on sales and receipts, minus losses on sales, without subtracting mortgages or other debts. A $1 million estate produces a statutory fee of $23,000. If the will specifies different compensation, those terms generally control unless a beneficiary objects. Co-executors split the fee unless the court orders otherwise.
Work beyond routine administration, such as managing litigation, selling real estate, or handling complex tax issues, can support a petition for additional compensation on top of the statutory fee.21California Legislative Information. California Probate Code 10801 Beneficiaries can challenge any request they consider excessive, and the court decides.
Executor fees are taxable income. If you are not in the business of serving as an executor, report them on Schedule 1 of Form 1040. Professional fiduciaries report them as self-employment income on Schedule C.22Internal Revenue Service. Publication 559 – Survivors, Executors, and Administrators
How an Executor Can Be Removed
Beneficiaries or co-executors can petition the court to remove you for wasting or embezzling estate assets, committing fraud, being incapable of performing the duties, neglecting the estate, or any other situation where removal is necessary to protect the estate or its beneficiaries.23Justia. California Probate Code 8500-8505 The court can suspend you immediately while the petition is pending and install a temporary administrator.
Financial misconduct carries consequences beyond losing the job. An executor who misappropriates funds can be ordered to reimburse every dollar, and deliberate theft can lead to criminal embezzlement charges.24California Legislative Information. California Penal Code 503 – Embezzlement You have the right to contest a removal petition, but defending one drains your time and the estate’s resources. The best protection against both removal and surcharge is detailed recordkeeping from day one: every check, every receipt, every decision documented, with the file ready to show a judge.