What to do when someone dies: a step-by-step timeline

What to do when someone dies depends on time. Some things cannot wait a day, others belong months later. The timing below is what typically happens. It is not a legal deadline: deadlines vary by state and by the facts of the estate, and many estates take longer than the phases suggest. Ask the probate court clerk or an attorney in the state with jurisdiction for the dates that apply to you. For the free step-by-step list see the checklist page; for the organisations to contact see who to notify when someone dies.

First 24 to 48 hours

• Get the pronouncement of death documented and ask who will issue the official death record. Nearly every later step needs an official death certificate.
• Find the will, trust documents and any letter of instruction, and keep the originals safe.
• Tell close family and the people named in the will or as agents.
• Choose a funeral home, and read any pre-arranged funeral or burial plan before spending money. Ask how many certified death certificates to order.
• Ask whether the funeral home will report the death to the Social Security Administration. USA.gov says a funeral director can do this if given the Social Security number; see report a death to Social Security.
• Arrange care for pets and dependents, secure the home, and photograph the contents before anything is moved.
• Do not pay the decedent's bills from your own money yet, and keep every receipt for anything you advance.
• If the decedent was a veteran, gather the DD214 discharge papers. The VA lists burial benefits on its burials and memorials page.

First week to two weeks

Order several certified death certificates; banks, insurers, pension plans, the court and title offices commonly each want one. They come from the state where the death occurred, since the federal government does not distribute them (see the CDC vital records page). Find out whether probate is needed and in which county, and consider a consultation with a probate attorney. Collect the mail if you have the right to, because it shows accounts and bills you may not know about.

Place a deceased alert with the three credit bureaus and ask for a copy of the credit report. Notify banks, card issuers, the employer, insurers and the mortgage servicer. Search for life insurance policies. Cancel subscriptions that should not continue, but keep paying essential bills such as mortgage, taxes, insurance and utilities on property the estate owns, using estate funds when available. Check whether the decedent received federal benefits. USA.gov notes that Social Security cannot pay benefits for the month of a recipient's death, so tell the bank quickly if a direct deposit arrives. Sample wording is on the notification page.

First month to month 3: opening the estate

If probate is required, the will and a petition are filed with the proper court. Court appointment is typically what gives an executor legal authority to act, and the court documents that show it (often called letters testamentary or letters of administration) are what banks ask to see. Ask the court about notice to heirs and about any bond.

Two federal steps usually come now. The IRS lists an estate among the entities that need an EIN, and the application must name a responsible party; see the IRS page on employer identification numbers. Form 56 notifies the IRS of the creation or termination of a fiduciary relationship; see About Form 56.

Then open a separate checking account in the estate's name and never mix it with your own funds. Start the inventory: every asset, its date-of-death value, how it is titled and who is the named beneficiary. Title and beneficiary designation usually decide whether an asset goes through probate or passes outside it. Also look for real estate deeds, vehicle titles, a safe deposit box and digital accounts, and search for unclaimed money; most is held by states, as USA.gov explains.

Months 2 to 12: debts, taxes and accounts

Ask the court how creditors must be given notice and how long they have to file claims. Build a list of debts from mail, credit reports and statements, and pay valid debts in the order your state requires. Do not pay a debt personally on a collector's say-so. The CFPB says generally no one else has to pay a deceased person's debts, which are usually paid from the estate, with exceptions such as co-signers and joint credit card holders; see the CFPB answer on a deceased relative's debts.

Tax work also sits here. The IRS says the final return is prepared the same way as if the person were alive, on Form 1040 or 1040-SR for the current tax year, and that earlier unfiled years may also need to be filed; a refund is claimed with Form 1310. See file the final income tax returns of a deceased person and Publication 559 for survivors, executors and administrators.

An estate that earns income after death, such as interest, dividends or rent, may need to file Form 1041; see About Form 1041. A federal estate tax filing (Form 706) is required only if the gross estate exceeds the threshold for the year of death, so simpler estates usually do not need one; see the IRS estate tax page. State taxes differ widely, so ask your state revenue department or an attorney. Close or retitle accounts the estate no longer needs, cancel the driver license, and deal with any lease.

Closing and distribution

Timing here varies by state. Before distributing, confirm that the creditor claim period has ended, valid claims are paid, and required tax filings are made. Distributing too early can leave you personally exposed. Hold back a reserve for final costs, prepare an accounting with receipts, transfer titled assets with the proper deeds and forms, and get a signed receipt from every beneficiary. Then file the papers the court requires to close the estate. Finally, tell the IRS the fiduciary role has ended with Form 56, and close the estate bank account. Ask your attorney or tax professional how long to keep the records.

Executor of a will: duties

The duties of an executor of a will are set mostly by state law, so treat this as a general outline and confirm it with the probate court clerk or an attorney. In the order they usually arise:

1. Confirm that the person named as executor is willing and able to serve; a named person can decline.
2. File the original will and the petition to open the estate if probate is required. Court appointment is typically what gives you authority.
3. Ask the court how heirs and beneficiaries must be notified, and whether a bond applies.
4. Obtain the court documents that show your authority and order several certified copies.
5. Apply for an EIN for the estate, file Form 56 with the IRS, and open a separate estate bank account.
6. Inventory every asset with its date-of-death value, how it is titled and the named beneficiary.
7. Ask how creditors must be notified, review each claim, and pay valid debts and expenses in the order your state requires.
8. Make sure the final income tax return and any estate income tax return are handled, and ask a professional whether Form 706 is needed.
9. Keep a log and receipts for everything; courts and beneficiaries often expect an accounting.
10. Distribute to beneficiaries only after claims and taxes are settled, then close the estate and end the fiduciary relationship with the IRS.