Estate Administration

Estate administration is the legal and financial process for collecting a deceased person’s assets, paying debts and taxes, and distributing property to beneficiaries.

First steps

Begin by obtaining death certificates, locating wills or trusts, and opening an estate account; the executor or personal representative inventories assets, secures property, and notifies creditors and institutions.

Funeral costs and immediate expenses

Funeral and burial expenses are often paid early in administration; survivors may be eligible for federal help with disaster-related funeral costs through FEMA funeral assistance (FEMA Funeral Assistance: How to Apply for Disaster-Related Death Benefits).

Taxes and creditor claims

Executors must file the decedent’s final income tax returns and any required estate returns, respond to creditor claims, and pay valid debts before distributions are made; for guidance on tax obligations and filings for a deceased person, see the govfacts overview on navigating taxes for deceased relatives (Navigating Taxes for Deceased Relatives).

Closing the estate

After assets are collected, debts and taxes settled, and accounting provided to beneficiaries, the executor distributes remaining property and petitions the court (if required) to close the estate.