Massachusetts Executor Duties Checklist

A step-by-step guide for estate executors — from the first days after death through final distribution and court accounting.

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You do not have to do this alone. As executor you are personally responsible for the proper administration of the estate — but you are entitled to hire an attorney and pay the fees from estate assets. Most executors consult an attorney at least for the probate filing and accounting steps. Check items off as you complete them and bring this list to your consultation.

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1
Immediate Steps
First 1–7 days
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Obtain multiple certified copies of the death certificate Urgent
You will need 8–12 copies. Request them from the funeral home or town clerk. Banks, courts, and agencies all require originals.
Locate the original will and any codicils Urgent
Check safe deposit boxes, home safes, attorney files, and court records. The original — not a copy — is required for probate.
Notify immediate family and beneficiaries of the death
Secure and protect estate property Urgent
Change locks if needed, maintain insurance, and protect all real property and valuables. You are personally liable for any waste.
Cancel credit cards and notify Social Security Administration
Any Social Security payment for the month of death must be returned. Call 1-800-772-1213.
Forward mail to your address
Consult an estate attorney Recommended
Even if the estate seems simple, a consultation early on prevents costly mistakes. Attorney fees are paid from the estate.
2
Probate Filing
Weeks 1–4
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Determine whether formal probate is required Legal
Small estates (under $25,000 with no real estate) may qualify for a simplified Voluntary Administration (MPC 250). Speak with an attorney.
File Petition for Formal Probate (MPC 160) at Essex and Middlesex County Probate and Family Courts Court Filing
File at the probate court in the county where the deceased was domiciled. For most North Shore clients this is Essex County in Salem.
File original will with the court
Pay probate filing fee Court Filing
Current Massachusetts probate filing fee is based on estate value. An attorney can confirm the current fee schedule.
Obtain surety bond (if required by the will or court) Legal
Many wills waive the bond requirement. If not waived, you must obtain a bond from a surety company before being appointed.
Receive Letters Testamentary from the court Court Order
This document is your legal authority to act on behalf of the estate. You will need certified copies for banks, brokers, and other institutions.
Publish notice to creditors in a local newspaper Required
Required under Massachusetts law. Creditors then have a limited time to file claims. Your attorney can arrange this.
Open an estate bank account Required
All estate income and expenses must flow through this account. Do not mix estate funds with personal funds.
3
Asset Inventory & Management
Months 1–3
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File Inventory (MPC 855) with the probate court Court Filing
Due within 3 months of appointment. Lists all probate assets and their fair market values as of the date of death.
Identify and collect all estate assets
Bank accounts, investment accounts, retirement accounts, real estate, vehicles, business interests, personal property.
Obtain professional appraisals for real estate and valuable personal property
Required for the inventory and for estate tax purposes. Use a certified appraiser for real estate.
Retitle or transfer assets into the estate account
Continue paying estate expenses (mortgage, insurance, utilities, property taxes)
You are responsible for maintaining estate property during administration. Keep all receipts.
Collect all outstanding debts owed to the estate
Identify and review all creditor claims Legal
You must pay valid debts in a specific priority order under Massachusetts law. Do not pay all debts immediately — consult an attorney.
Determine Massachusetts estate tax obligation Legal
Massachusetts taxes estates over $2 million (2024). The federal threshold is $13.61 million. If applicable, file Form M-706 within 9 months.
4
Tax Filings
Months 3–9
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File final federal and state income tax returns for the deceased Required
Due April 15 of the year following death (for income through date of death).
File estate income tax return (Form 1041) if the estate earns income If required
Required if the estate has gross income of $600 or more during the tax year.
File Massachusetts estate tax return (Form M-706) if applicable If required
Due 9 months after date of death. Extensions available. Tax must be paid even if an extension is filed.
File federal estate tax return (Form 706) if applicable If required
Due 9 months after date of death. Applies only to estates above the federal exemption threshold.
Obtain tax clearance before making final distribution Required
Massachusetts requires a tax clearance certificate before closing the estate if an estate tax return was required.
5
Distribution & Closing
Months 6–18+
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Pay all valid creditor claims and estate expenses in proper order of priority Legal
Massachusetts priority order: funeral expenses, estate administration costs, taxes, other claims. Do not pay in the wrong order.
Calculate executor compensation and confirm it is authorised Legal
Executors are entitled to reasonable compensation from the estate. This is taxable income. The will may specify the amount.
Prepare final accounting of all estate receipts and disbursements Court Required
The accounting must show every dollar that came in and went out. Beneficiaries are entitled to review it before you distribute.
Obtain assent of all beneficiaries to the accounting Required
All beneficiaries must sign an assent — or the accounting must be filed with the court for formal allowance.
Distribute remaining assets to beneficiaries per the will
Get signed receipts from all beneficiaries. For real estate, record a deed transferring title.
File Statement of Final Account or Petition to Close Estate with the probate court Court Filing
This formally closes the estate and discharges you as executor. Keep all estate records for at least 7 years.

Need Help Administering an Estate?

You do not have to manage this alone. Our estate attorney will guide you through every step of the Massachusetts probate process.