Executor Duties: Asset Collection and Probate

When you’re named executor or administrator, one of your first jobs is to gather everything the person owned. Here’s a step-by-step guide to help.

Step 1: Gather Key Estate Documents

  • Death certificates (multiple certified copies)

  • The will or trust documents (if they exist)

  • Letters Testamentary (if executor) or Letters of Administration (if administrator)

  • Recent tax returns, bank statements, and bills

Step 2A: Locate Financial Assets

  • Checking and savings accounts (banks, credit unions)

  • Investment accounts (stocks, bonds, retirement accounts if no named beneficiary)

  • Life insurance policies payable to the estate. 

    • Note: Most policies ask you to name one or more beneficiaries. If none are listed (or all listed beneficiaries die before the insured), the payout defaults to the insured’s estate.

  • Digital financial accounts (PayPal, Venmo, crypto wallets)

Step 2B: Tax-Specific Records

Final Individual Tax Return (Form 1040)

  • Collect W-2s, 1099s, and any income records for the year of death.

  • Include deductible medical bills paid within one year of death.

Other Tax Docs to Collect

  • Prior years’ tax returns (to check carryovers and basis).

  • Property tax records.

  • Business tax filings (if deceased owned a business).

  • Charitable donation receipts (if listed in the will/estate plan).

Estate Income Tax Return (Form 1041)

  • Only required if the estate earns more than $600 in annual income during probate (from interest, dividends, rental income, etc.).

Federal Estate Tax Return (Form 706)

  • Only required for estates above the exemption ($13.61M in 2024).

Step 3: Secure Real Estate Property

  • Primary home and any other real estate (vacation, rental, land)

  • make sure any Maintain payments for rents or mortgages

  • Collect deeds and mortgage information

  • Keep utilities and insurance active

  • Arrange maintenance (lawn care, winterizing, etc.)

Step 4: Inventory Personal Property

  • Vehicles (cars, boats, RVs, motorcycles)

  • Jewelry, art, collectibles, antiques

  • Household goods and furniture

  • Digital property (photos, files, intellectual property)

Step 5: Identify Business Interests

  • Ownership in LLCs, partnerships, or small businesses

  • Business bank accounts and receivables

  • Contact partners or employees if applicable

Step 6: Collect Money Owed to the Estate

  • Unpaid wages or retirement benefits

  • Loans made by the deceased

  • Refunds (medical bills, insurance, overpaid utilities)

Step 7: Appraise & Document

  • Create a master inventory of assets with approximate values

  • Work with professional appraisers if needed (especially for property, art, or collectibles)

  • Keep records organized—probate court often requires a formal inventory

Step 8: Safeguard Everything

  • Store valuables in a secure location

  • Forward mail so bills and accounts don’t get missed

  • Cancel or secure digital accounts and subscriptions

  • Notify creditors to prevent fraud

Pro Tips for Executors

  • Order multiple death certificates (often needed to close accounts and file taxes).

  • Hire a tax preparer/CPA — estate tax law gets complicated fast.

  • Track out-of-pocket costs you pay as executor; many are reimbursable by the estate.

  • Don’t distribute assets too early — make sure taxes and debts are covered first, or you could be personally liable.


Key Reminder

As executor or administrator, you’re not expected to know everything on day one. Your job is to locate, protect, and document. Professionals (attorneys, accountants, appraisers) can help with the rest.

Previous
Previous

Executor Tax Checklist: What Expenses Are Deductible After Death

Next
Next

What is the difference between an Administrator and Executor?