The executor of a will in California is responsible for opening probate, protecting the estate’s assets, paying its debts and taxes, and distributing what remains to the beneficiaries, all under court supervision and on statutory deadlines. The full job usually runs nine to eighteen months. Miss a deadline or pay the wrong creditor in the wrong order, and the executor can end up personally on the hook.
Getting Appointed by the Probate Court
An executor named in a will has no authority to act until a judge says so. The process starts by filing a Petition for Probate (Judicial Council Form DE-111) in the superior court of the county where the deceased lived, along with the original will and a certified death certificate.1Judicial Branch of California. Overview of Formal Probate2California Courts. DE-111 Petition For Probate If the deceased lived outside California but owned property here, the petition goes to the county where that property sits.
Every heir and beneficiary named in the will must receive notice of the hearing by mail or personal delivery at least 15 days in advance.3Justia. California Probate Code 8110-8113 – Service of Notice of Hearing A separate notice must run in a local newspaper before the hearing to alert unknown creditors.4Justia. California Probate Code Article 3 – Publication Skip either step and the petition stalls.
The hearing lands roughly 30 to 45 days after filing. If no one objects, the judge issues Letters Testamentary. That document is what banks, title companies, and government agencies want to see before they’ll deal with you.
Bond and Independent Authority
Most wills waive the bond requirement, and courts honor that waiver. Without a waiver, the court usually requires a surety bond tied to the estate’s estimated value. Beneficiaries can also waive the bond collectively in writing.5California Courts. DE-142 Waiver of Bond by Heir or Beneficiary
Ask for independent administration authority on the petition. With it, routine tasks like paying bills, selling personal property, and managing investments happen without a separate court hearing each time. Without it, nearly every significant action needs its own hearing, which stretches probate by months. Beneficiaries can still object to specific proposed actions even under independent administration.
What to Do in the First Four Months
Once Letters Testamentary issue, the clock starts on several tasks at once.
Get an EIN for the Estate
The estate needs its own federal tax identification number, separate from the decedent’s Social Security number. Apply for an Employer Identification Number using IRS Form SS-4, listing yourself as the responsible party.6Internal Revenue Service. Instructions for Form SS-4 Application for Employer Identification Number The online application at irs.gov/EIN issues the number immediately. Use this EIN for tax filings and to open the estate’s bank account.
Secure and Track Assets
Find and protect everything the deceased owned: bank accounts, investment accounts, real estate deeds, vehicles, business interests, personal valuables, digital assets. Change locks on any vacant property, redirect mail, notify financial institutions, and cancel subscriptions and recurring charges that would otherwise drain the estate.
Some property never becomes yours to administer. Life insurance with a named beneficiary, retirement accounts with beneficiary designations, payable-on-death and transfer-on-death accounts, property held in joint tenancy with right of survivorship, and anything titled in a living trust all pass outside probate. That property isn’t available to pay estate debts and doesn’t get distributed under the will. Identify those assets early so you don’t mistakenly count them in the estate.
File the Inventory and Appraisement
Within four months of receiving Letters Testamentary, you must file a formal inventory and appraisement listing every estate asset and its value.7Justia. California Probate Code 8800-8804 A court-appointed probate referee handles the appraisal of real property, securities, business interests, and other non-cash assets. Cash and bank balances can go in at face value. The court can extend the four-month deadline for good cause, but missing it without an extension reads as neglect.
Notifying and Paying Creditors
Debts get paid before beneficiaries see anything. After appointment, mail a formal notice to every creditor the estate knows about or can reasonably identify.8Justia. California Probate Code Chapter 2 – Notice to Creditors The newspaper publication done before the hearing takes care of unknown creditors.
Creditors then have until the later of four months after Letters Testamentary first issued or 60 days after they receive the mailed notice to file a claim.9Justia. California Probate Code Chapter 3 – Time for Filing Claims Claims filed after that window can be rejected outright. Review each timely claim and approve or reject it; a rejected creditor can petition the probate court to override the rejection, so reject only when you have solid grounds.
If the estate can’t cover every valid debt, California law sets a priority order that puts administrative expenses, funeral costs, and certain government claims ahead of general unsecured creditors. Pay attention to that order. An executor who distributes assets to beneficiaries before paying a valid government claim can be held personally liable for the unpaid amount.10Office of the Law Revision Counsel. 31 U.S. Code 3713 – Priority of Government Claims That’s why careful executors wait until the creditor claim period closes before distributing anything.
Tax Returns You Must File
There are up to three separate categories of tax filings, and each has its own deadline.
The Deceased Person’s Final Income Tax Return
File a final individual income tax return covering January 1 through the date of death on Form 1040.11Internal Revenue Service. File the Final Income Tax Returns of a Deceased Person File the corresponding California return with the Franchise Tax Board. Any unfiled returns from prior years need to be filed too. If a refund is due, submit Form 1310 with the return.
Federal Estate Tax
California has no state estate tax, but federal estate tax applies to estates exceeding the basic exclusion. For 2026, that threshold is $15,000,000, up from $13,990,000 in 2025 under the One, Big, Beautiful Bill Act signed into law on July 4, 2025.12Internal Revenue Service. What’s New – Estate and Gift Tax Estates above that line file IRS Form 706 within nine months of the date of death, with a six-month extension available by filing 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 who receive property from the estate, 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 That covers post-death income like rent, dividends, and interest. Quarterly estimated payments may also be required.
Distributing the Estate and Closing Probate
Once debts are paid, taxes handled, and the creditor claim period closed, petition the court for final distribution. The petition details every payment made to creditors, every tax return filed, and the proposed distribution to each beneficiary.16Justia. California Probate Code 11640-11642 – Final Distribution Beneficiaries get notice and can object. When the court approves, transfer the assets and file a final accounting.
There is a hard outer deadline. 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 it doesn’t automatically remove you, but it gives beneficiaries grounds to ask.
A will contest complicates things. Any interested person has 120 days after the will is admitted to probate to petition to revoke it.18Justia. California Probate Code 8270-8272 If someone files, you cannot make final distributions until the court resolves it, and you continue managing the assets in the meantime.
When Full Probate Isn’t Required
Not every estate needs an executor at all. 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 court petition process exists for transferring real property in small estates.
Who Can Serve and What They’re Paid
To serve as executor in California, you must be at least 18 and not under a conservatorship of the estate or otherwise incapable of performing the duties.20California Legislative Information. California Probate Code 8402 The court can also reject anyone it considers unfit, which in practice covers serious conflicts of interest, active substance abuse, or a pattern of financial irresponsibility. You don’t have to live in California to serve, though a non-resident non-citizen may face additional hurdles like posting a bond or appointing a local agent for service of process.
Executor compensation is set by statute, based on the gross value of the estate:21California Legislative Information. California Probate Code 10800
- 4% on the first $100,000
- 3% on the next $100,000
- 2% on the next $800,000
- 1% on the next $9,000,000
- 0.5% on the next $15,000,000
- Above $25,000,000, a reasonable amount set by the court
Gross value means appraised value plus gains on sales and receipts, minus losses on sales, without subtracting mortgages or other debts. On a $1 million estate, the statutory fee comes to $23,000. If the will specifies different compensation, those terms generally control unless a beneficiary objects. Multiple 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.22California Legislative Information. California Probate Code 10801 Beneficiaries can challenge any request they consider excessive, and the court decides what’s reasonable.
Executor fees are taxable income. If you’re not in the business of serving as an executor, you report them on Schedule 1 of Form 1040. Professional fiduciaries report them as self-employment income on Schedule C.23Internal Revenue Service. Publication 559 – Survivors, Executors, and Administrators
How an Executor Can Be Removed
Beneficiaries or co-executors can petition the court to remove an executor 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.24Justia. California Probate Code 8500-8505 The court can suspend the executor immediately while the petition is pending and appoint a temporary administrator.
Financial misconduct carries consequences beyond losing the role. An executor who misappropriates estate funds can be ordered to reimburse every dollar, and deliberate theft can lead to criminal embezzlement charges.25California Legislative Information. California Penal Code 503 – Embezzlement Keep detailed records from the day Letters Testamentary issue. Contemporaneous documentation of every decision, payment, and communication is the best defense against both removal petitions and surcharge claims.