An executor gathers a deceased person’s assets, pays their valid debts and taxes, and then distributes what remains to the people entitled to it, under court oversight and on a legal timetable. It is a real job with real deadlines. Done carefully, it usually goes smoothly; done hastily, it can leave the executor personally responsible for mistakes.

Here is what executors do step by step, the key deadlines in Maryland, Washington, D.C., and Texas, and how to protect yourself along the way.

What is an executor, and what is a personal representative?

An executor is the person named in a will to settle the estate. In Maryland and D.C., the legal term is personal representative, whether or not there was a will. In Texas, the terms are executor (named in a will) or administrator (appointed when there is no will), and an independent executor is one who can act with limited court supervision.

Whatever the title, the person is a fiduciary: someone legally required to act in the best interests of the estate and its beneficiaries, not their own.

What does an executor do, step by step?

An executor’s core duties are to open the estate, give notice, identify and protect assets, pay valid claims and taxes in the right order, account for everything, and distribute the rest. The details vary by jurisdiction, but the sequence is broadly the same.

1. Find the will. Locate the original signed will. Copies can create problems. In Maryland, anyone holding a will must deliver it to the Register of Wills after the death.

2. Open the estate. File with the Register of Wills (Maryland), the Probate Division of D.C. Superior Court, or the county court with probate jurisdiction in Texas. The court or register issues letters, the document that proves your authority to act.

3. Give notice. Publish notice to creditors and notify heirs and beneficiaries as required. These notices start important clocks.

4. Inventory the assets. List and value everything in the probate estate, often with appraisals for real estate or valuable items.

5. Manage and protect assets. Open an estate bank account, keep property insured and secure, collect income, and keep careful records.

6. Review and pay valid debts. Evaluate claims, reject improper ones, and pay valid ones in the order the law requires if money is short.

7. Handle taxes. File the deceased person’s final individual income tax return (Form 1040), an estate income tax return (Form 1041) if the estate has gross income of $600 or more in a year, and any required estate or inheritance tax returns.

8. Account. Report what came in and what went out, either to the court or to the beneficiaries, depending on the jurisdiction and type of administration.

9. Distribute and close. Transfer remaining assets to beneficiaries, get receipts, and formally close the estate.

Some assets, like accounts with named beneficiaries or property held in a trust, pass outside probate and are not the executor’s to distribute.

In what order does an executor pay debts?

When an estate cannot pay everyone in full, the executor must pay claims in the priority order set by state law, not in the order bills arrive. Administration costs and funeral expenses generally come near the top, and general unsecured debts like credit cards come near the bottom.

• Maryland lists register’s fees and administration costs first, then funeral expenses, personal representative and attorney compensation, family allowance, child support, taxes, final-illness medical expenses, and then other categories before general claims (Md. Code, Est. & Trusts § 8-105).

• D.C. begins with court costs, publication costs, and bond premiums, followed by funeral expenses, fiduciary and attorney fees, allowances, and final-illness medical expenses, among others.

• Texas sorts claims into eight classes, starting with funeral and last-illness expenses (up to a limit), then administration expenses, secured claims, child support, and taxes, with general claims last.

Family members are generally not personally responsible for a loved one’s debts just because they are serving as executor, unless they co-signed or otherwise took on the debt.

What are the executor deadlines in Maryland, D.C., and Texas?

Federal deadlines apply everywhere: the final Form 1040 and any Form 1041 are generally due by the 15th day of the 4th month after the tax year ends (April 15 for calendar-year returns). For how these deadlines shape the overall timeline, see: How Long Does Probate Take?

Can an executor be held personally liable?

Yes, in some situations. An executor who breaches their fiduciary duties can be held personally responsible for resulting losses, even when the mistake was well-intended. Most executors who act carefully, keep good records, and get advice when unsure never face this, but the risks are worth knowing.

Common trouble spots include:

• Paying beneficiaries before creditors or taxes. If the executor distributes assets and valid debts or taxes later go unpaid, the executor may have to cover the shortfall. Federal law can also hold fiduciaries responsible for unpaid federal taxes in some cases.

• Mixing funds. Depositing estate money into a personal account, or paying estate bills from a personal account without clear records, can create serious problems.

• Self-dealing. Buying estate property for yourself, or favoring your own interests over the beneficiaries’, is generally prohibited or requires court approval or beneficiary consent.

• Missing deadlines. Late inventories, accounts, or tax returns can bring penalties, interest, court orders, or removal.

• Failing to protect assets. Letting insurance lapse on a vacant house, for example, can leave the executor answerable for an uninsured loss.

Does an executor need a bond?

Often, but not always. A bond is a type of insurance that protects the estate if the executor mismanages it. In Maryland and D.C., a bond is generally required unless the will excuses it or all interested persons waive it in writing, though Maryland may still require a bond sufficient to cover debts and inheritance taxes. In Texas, wills commonly waive bond for an independent executor, and in some cases the heirs can agree to waive it.

Can you decline to be an executor?

Yes. Being named in a will does not obligate you to serve. You can decline before appointment, typically by signing a written renunciation or by simply not applying, and the court will look to an alternate named in the will or to the next person with priority under state law.

Once appointed, stepping down is still possible, but it usually requires court approval, an accounting of what you did while serving, and a handoff to a successor. If you are hesitant, it is best to decide before you are appointed.

Frequently asked questions

Does an executor get paid?

Generally, yes. Executors are usually entitled to reasonable compensation or a statutory commission, plus reimbursement of proper expenses, though many family members choose to waive payment. The rules differ by state. For more, see: Can an Executor Be Paid? Commissions and Expense Reimbursement Explained.

Can the executor also be a beneficiary?

Yes, and this is very common. An executor who is also a beneficiary must still treat all beneficiaries fairly and follow the will and the law, even where their own interests are involved.

Do I need a lawyer to serve as executor?

Not always, especially for small or simple estates. Many executors find that a lawyer helps them meet deadlines, handle creditor claims, and avoid the mistakes that can create personal liability.

What if a beneficiary asks for their inheritance early?

An executor can generally wait until creditor periods have passed and taxes are addressed before making final distributions. Partial distributions are sometimes possible, but paying out too early is one of the most common ways executors end up personally responsible.

Talk it through with us

Being asked to serve as executor is an honor, and it can also feel like a second job arriving at a hard time. We guide personal representatives and executors through each step, from opening the estate to final distribution, largely on a flat-fee basis. Learn more about our probate and trust administration services.

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This article is general information, not legal advice. Reading it does not create an attorney-client relationship.