Executor of Estate California: Complete Guide to Duties, Responsibilities & Liability
Reviewed by Rozsa Gyene, California attorney. Last reviewed October 2026.
Quick Answer
In California the executor is the person named in the will to run the estate through probate; the Probate Code calls the office "personal representative." You have no power to act until the court issues letters (Probate Code §8400). Before letters issue you sign an oath, acknowledge the Judicial Council's statement of duties (form DE-147), and post a bond unless the will or every beneficiary waives it. Once appointed you must manage the estate with ordinary care (§9600), file an inventory within four months (§8800), notify creditors, keep complete records, and report to the court within one year (§12200). You can be charged personally for losses caused by a breach of duty (§9601). For ordinary services you are paid on the same percentage schedule as the estate's attorney (§10800): $13,000 on a $500,000 estate.
Key Takeaways
- Anyone named in the will can serve unless disqualified under Probate Code §8402: under 18, under a conservatorship of the estate, unfit for the office, or subject to grounds for removal. A will-named executor may live outside the United States.
- Letters are the start line. A named executor may pay funeral costs and protect property before then (§8400(b)), but cannot sell, collect or distribute.
- A bond is required unless the will or all beneficiaries in writing waive it (§8481). The court can still require one, and may require one from an executor who lives outside California (§8571).
- The fee is figured on the gross inventory value, mortgages not subtracted (§10800(b)). A will that sets a different fee controls unless the court relieves you of it (§10802).
- Executor fees are taxable income to you (IRS Publication 559).
- Being named does not obligate you to serve, and once appointed you can resign. Your liability continues until your accounts are settled and the estate is handed to your successor (§8525).
If the death was recent: this guide covers the office of executor for the whole case. For the first weeks (death certificates, notifications, lodging the will within 30 days under §8200, and deciding whether probate is needed at all) use the California executor checklist for the first 30 days.
Table of Contents
Who Can Serve as Executor in California
The person named as executor in the will has the right to be appointed (Probate Code §8420). If the will does not use the word "executor" but makes clear the testator wanted a particular person to carry it out, that person is treated the same way (§8421). A will can also give someone the power to designate the executor later (§8422); without that power, an executor cannot name a co-executor or successor on their own.
Section 8402 lists who is not competent to serve:
- a person under the age of majority (18 in California);
- a person under a conservatorship of the estate, or otherwise incapable of or unfit for the duties of the office;
- a person against whom grounds for removal under §8502 already exist;
- a person who is not a resident of the United States; and
- a surviving business partner of the decedent, if an interested person objects.
The last two do not apply to someone named as executor or successor executor in the will (§8402(b)). So a daughter living in Canada can serve if the will names her. A son living in Arizona can serve too, but the court may require him to post a bond even if the will waives it (§8571).
When the named executor does not serve
If the will names an alternate, the alternate steps in. If no named executor will or can serve, the court appoints an "administrator with the will annexed." People who take under the will have priority over people who do not, and a person (or nominee of a group) taking more than half of the estate has priority over other beneficiaries (§8441). When there is no will at all, §8461 sets the order: surviving spouse or registered domestic partner, then children, grandchildren, other issue, parents, siblings, and further relatives down to the public administrator and creditors. A person with priority can nominate someone else in writing (§8465). For how intestate estates are divided, see what happens when you die without a will in California.
Co-executors
When two executors serve, both must agree to exercise a power; with three or more, a majority must agree (§9630). If one dies, resigns or is removed, the others carry on as if they were the only ones (§9630(b)). Two siblings who do not get along will need each other's signature on every sale and every check, which is why many wills name one executor and an alternate rather than two at once.
No Authority Until Letters Issue
Section 8400 is blunt: a person has no power to administer the estate until appointed, and the appointment is not effective until letters are issued. The court's order must say on its first page, in capital letters, "WARNING: THIS APPOINTMENT IS NOT EFFECTIVE UNTIL LETTERS HAVE ISSUED." Before letters, a named executor may only pay funeral expenses and take necessary steps to maintain and preserve the estate (§8400(b)), such as keeping the house insured and the utilities on.
Three things must happen before the clerk issues letters:
- Oath. You sign an oath to perform the duties of the office according to law; it is your acceptance of the office (§8403).
- Acknowledgment of duties. You file Judicial Council form DE-147, "Duties and Liabilities of Personal Representative," confirming you received the statement of duties (§8404). Read it; it is two pages. It is a summary, and the court holds you to the law behind it (§8404(c)).
- Bond, unless waived (next section).
The petition itself is form DE-111. The first-filed petition for letters costs $435, or $450 in Riverside and San Francisco counties (Gov. Code §§70650, 70602.5, 70602.6; Judicial Council fee schedule effective January 1, 2026, item 124). A named executor who waits more than 30 days after learning of the death and of the nomination, without good cause, may be held to have waived the right to appointment (§8001). How letters are requested and what they look like is covered in Letters Testamentary in California.
The Executor's Bond
A probate bond is insurance for the beneficiaries and creditors, not for you. It is conditioned on your faithful performance of the duties of the office (§8480(b)), and if you fail to post a required bond, letters are not issued (§8480(c)).
When no bond is needed. A bond is not required if the will waives it, or if all beneficiaries sign written waivers that are attached to the petition, unless the will itself requires a bond (§8481(a)). Even with a waiver, the court may require a bond for good cause, before or after letters issue (§8481(b)), and it may require one from a nonresident executor regardless of any waiver (§8571).
How much. The court sets the amount, but it cannot exceed the estimated value of the personal property, plus the estate's probable annual gross income, plus the value of real property if you are given independent administration authority over real property (§8482(a)). If individuals rather than a surety company sign the bond, it must be twice that amount (§8482(c)).
Example: setting the bond
A father leaves a Pasadena house appraised at $700,000 and a $150,000 brokerage account that earns about $6,000 a year. His will does not waive bond. Without independent authority over the house, the bond can be no more than $156,000 ($150,000 personal property plus $6,000 income). If the executor asks for full independent administration so she can sell the house without court confirmation, the ceiling rises to $856,000, because the house is added (§8482(a)(3)). If she deposits the brokerage cash in a blocked account that cannot be withdrawn without a court order, the court may leave it out of the bond calculation (§8483). The premium is paid from the estate; DE-147 lets you reimburse yourself for it.
Executor Duties Under the Probate Code
Once letters issue you are an officer of the court. The DE-147 statement summarizes the duties, and the statutes behind them are these.
Ordinary care and diligence (§9600)
You manage and control the estate and must use ordinary care and diligence, judged by the circumstances of that estate. You must use a power when ordinary care requires it, and must not use it when ordinary care says not to. DE-147 adds that you may not make speculative investments, that estate accounts other than a checking account for ordinary expenses must earn interest, and that you should consult an attorney before investing in anything other than insured accounts.
Take possession and protect the property (§9650)
You must take possession or control of the property being administered and collect debts owed to the decedent. You must pay taxes on the property and take all steps reasonably necessary to manage, protect and preserve it. You may leave the house or a car with the beneficiary entitled to it until you need it for administration (§9650(c)). DE-147 also tells you to keep adequate insurance in force for the whole administration.
Keep estate property separate
Open an estate account titled in the estate's name. Never deposit estate money in your own account or mix it with anyone else's property; securities must also be held in a name that shows they belong to the estate (DE-147, item 1b).
Inventory and appraisal within four months (§8800)
File an inventory and appraisal within four months after letters are first issued; the court can allow more time. You value cash items yourself; a court-appointed probate referee values the rest unless the court waives the referee. When you file it, you must also certify that a change in ownership statement has been filed with the assessor in every county where the decedent owned real property, or that there was none (§8800(d); Rev. and Tax. Code §480).
Creditors and Medi-Cal
Mail a notice of administration (form DE-157) to every known or reasonably ascertainable creditor (§9050), within the later of four months after letters issue or 30 days after you first learn of the creditor (§9051). If the decedent (or the decedent's predeceased spouse) received Medi-Cal, notify the Department of Health Care Services within 90 days after letters issue (§9202(a)). Within the same 90 days you must give the Franchise Tax Board notice of the administration in every estate (§9202(c)), and notify the Department of Child Support Services if the decedent had a court-ordered child support obligation (§9202(e), estates with letters first issued on or after January 1, 2026). If the estate cannot pay everyone, §11420 sets the order: administration expenses, secured debts from the secured property, funeral expenses, last-illness expenses, family allowance, wage claims, then general debts.
Taxes
You file the decedent's final Form 1040 and any returns not filed for earlier years (IRS Publication 559). If the estate itself has $600 or more of gross income in a tax year, you file Form 1041 for the estate. Form 56 notifies the IRS that you are acting as fiduciary. A federal estate tax return is required only for larger estates; the 2026 exclusion is $15,000,000 per person.
Records and accounts
Keep a record of every transaction: what came in, what went out, and the date. At the end you file an account with a financial statement and a report of administration (§10900), unless every person entitled to distribution signs a waiver of account or a receipt (§10954). Even then you file a final report of administration that states the compensation paid to you and your attorney (§10954(c)).
Acting without court confirmation: independent administration
The petition for letters, or a later petition, can ask for full or limited authority under the Independent Administration of Estates Act (§10450). Full authority lets you sell real property without a court confirmation hearing, but you must first give a Notice of Proposed Action (form DE-165) to each heir and beneficiary whose interest would be affected (§§10510, 10581). If anyone serves a written objection, an action that would otherwise need court supervision must go through the court (§10589). Some acts need court supervision even with full authority: paying your own fee or your attorney's, settling accounts, distributions and discharge, and any sale, exchange or option to buy between the estate and you or your attorney (§10501(a)). The only exception for dealings with yourself is narrow: you are the sole beneficiary or all known heirs and beneficiaries consent, the creditor claim period has ended, and every filed claim is paid or settled (§10501(c)).
Personal Liability and Removal
The liability rule is §9601. If you breach a fiduciary duty, the court can charge you with whichever of these fits the facts: the loss or drop in value the breach caused, with interest; any profit you made through the breach, with interest; and any profit the estate would have made but for the breach. The same section lets the court excuse you in whole or in part if you acted reasonably and in good faith on what you knew (§9601(b)).
In practice, the charges come from a short list of mistakes:
- Distributing before the creditor period ends. Creditors have until the later of four months after letters issue or 60 days after notice is mailed to them (§9100). A beneficiary paid early may not be able to pay it back.
- Paying out of order when the estate is short, contrary to §11420.
- Mixing funds or leaving cash uninvested, against the DE-147 rules.
- Self-dealing, such as buying the house yourself, without the court supervision §10501 requires.
- Paying yourself before the court allows your fee. DE-147 states that without a prior court order you may not pay fees to yourself or your attorney.
- Letting insurance lapse on a vacant house.
Removal. Any interested person can petition to remove you (§8500). The grounds are waste, embezzlement, mismanagement or fraud (or being about to commit them); being incapable of or unqualified for the office; wrongful or long neglect of the estate; or removal being otherwise necessary to protect the estate or interested persons (§8502). The court can suspend your powers while the petition is pending (§8500(b)). DE-147 adds that missing deadlines can lead the court to reduce your compensation.
Executor Compensation (§10800)
For ordinary services the personal representative receives a percentage of the estate accounted for: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million, 0.5% of the next $15 million, and a reasonable amount set by the court above $25 million (§10800(a)). The attorney for the estate is paid on the same schedule under §10810. The full fee schedule, attorney fees, referee fees and court costs are laid out in California probate fees; this section covers what is particular to the executor.
It is figured on gross value. The base is the inventory value plus gains on sales and receipts, less losses on sales, "without reference to encumbrances or other obligations on estate property" (§10800(b)).
Example: a house with a mortgage
Inventory: house $700,000 (with a $400,000 mortgage) plus $150,000 in brokerage = $850,000 gross.
4% of the first $100,000 = $4,000.00
3% of the next $100,000 = $3,000.00
2% of the remaining $650,000 = $13,000.00
Executor's statutory fee: $20,000.00
The family's equity is $450,000, which on its own would produce a fee of $12,000.00, but the mortgage is not subtracted. The attorney's statutory fee is another $20,000.00, so the two together are $40,000.00 before costs. You can run other values in the probate cost calculator.
- The will can set the fee. If the will provides for the executor's compensation, that is the full and only compensation, unless you petition and the court finds a higher amount is to the estate's advantage (§10802).
- No side deals for more. An agreement with an heir or beneficiary for higher compensation than the statute allows is void (§10803). Nothing prevents you from taking less or waiving the fee.
- Extraordinary services. The court may allow more for extraordinary services in an amount it finds "just and reasonable" (§10801). California Rules of Court, rule 7.703 gives examples for the personal representative: selling, leasing, exchanging, financing or foreclosing property; carrying on the decedent's business when needed to preserve the estate or under court order; preparing tax returns; and handling audits or litigation over the decedent's or the estate's taxes.
- An attorney who serves as executor gets the executor's fee but cannot also be paid as the estate's attorney unless the court approves it in advance (§10804).
- When it is paid. Four months after letters issue you may petition for a partial allowance for services to date (§10830); the full fee is fixed with the final account and petition for distribution (§10831).
- Taxes. Fees paid to you from the estate are gross income. A family member who is not in the business of serving as executor reports them on Schedule 1 of Form 1040 (IRS Publication 559). A family executor who is also a main beneficiary sometimes waives the fee for that reason; talk to a tax preparer before deciding.
The Executor's Calendar
The California courts' self-help guide says a formal probate typically takes 9 to 18 months and can take longer. The step-by-step process is described in the California probate process. What follows are the deadlines that fall on you personally once you are the named executor.
| When | What you must do | Law |
|---|---|---|
| Before letters | Only funeral expenses and steps needed to preserve the property | §8400(b) |
| Within 30 days of knowing of the death and your nomination | Petition for appointment, or risk being held to have waived it | §8001 |
| At least 15 days before the hearing | Notice of hearing to heirs, beneficiaries and named executors; newspaper publication three times, the first at least 15 days before | §§8110, 8121 |
| Before letters issue | Oath, DE-147 acknowledgment, bond unless waived | §§8403, 8404, 8480 |
| Within 90 days after letters | Notice to the Franchise Tax Board in every estate; notice to the Department of Health Care Services if the decedent had Medi-Cal; notice to the Department of Child Support Services if there was a child support order | §9202 |
| Within 4 months after letters | Inventory and appraisal, with the change in ownership certification | §8800 |
| Later of 4 months after letters or 30 days after learning of a creditor | Notice of administration to known creditors | §9051 |
| Later of 4 months after letters or 60 days after notice | Creditor claim deadline; do not distribute before it | §9100 |
| Any time after 4 months | Optional petition for a partial fee allowance | §10830 |
| Within 1 year after letters (18 months if a federal estate tax return is required) | Petition for final distribution, or a status report explaining why the estate cannot close | §12200 |
| After final distribution | File receipts and request discharge | §12250 |
A status report under §12201 must tell beneficiaries they have the right to petition for an account under §10950.
Declining or Resigning
Being named in a will does not obligate you to serve. You can decline in writing before anyone petitions, or simply not petition; after 30 days without good cause you may be held to have waived the appointment (§8001). The alternate named in the will, or an administrator with the will annexed under §8441, then serves.
If you have already been appointed, you can resign. Resignation creates a vacancy (§8520). If there is a co-executor, the remaining executor completes the administration (§8521); if not, the court appoints a successor on petition with the same priorities as an original appointment (§8522). Resigning does not end your exposure: your liability, and your surety's, continues until your accounts are settled and the property is delivered to the successor, and you must account within the time the court sets (§8525). A vacancy also does not extend the creditor claim deadline (§9101).
Executor or Trustee?
An executor acts under court supervision for property passing by will or intestacy; a successor trustee administers a living trust without court letters. Those roles are explained in What is a trustee in California and the successor trustee duties checklist. If you are planning your own estate and want to spare your executor this work, a funded living trust keeps the trust's assets out of probate. For a home, that is our $400 trust plus $100 deed; a married couple's trust is $500. For deaths on or after April 1, 2025, a primary residence worth $750,000 or less can pass by a court petition under Probate Code §13151, and when the California property outside the trust is worth $208,850 or less (not counting the items §13050 excludes), the personal property can be collected by affidavit under §13100, but both still require someone to act. Local details for Los Angeles County, where almost all probate cases are heard at the Stanley Mosk Courthouse, are on the Los Angeles living trust page.
Named as Executor? Get Help.
Serving as executor carries personal liability. Call (818) 337-4071 to ask about representation for a California probate estate.
Frequently Asked Questions
Who can be an executor in California?
Anyone named in the will can serve unless Probate Code §8402 disqualifies them: a person under 18, a person under a conservatorship of the estate or otherwise unfit for the office, or a person against whom grounds for removal exist. A person who does not live in the United States can serve only if the will names them. An executor who lives outside California can serve, but the court may require a bond even if the will waives it (§8571).
Does an executor have to post a bond in California?
Yes, unless the will waives bond or all beneficiaries sign written waivers attached to the petition (Probate Code §8481). The court can still require a bond for good cause. The amount cannot exceed the value of the personal property plus a year of estate income, plus real property if the executor has independent authority over it (§8482). The premium is paid from the estate.
How much does an executor get paid in California?
For ordinary services Probate Code §10800 sets 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9,000,000, and 0.5% of the next $15,000,000, with a reasonable amount set by the court above $25,000,000. The base is the gross inventory value, without subtracting mortgages. On a $500,000 estate the executor fee is $13,000. If the will sets a different fee, the will controls unless the court relieves the executor of it (§10802). The fee is taxable income.
Can an executor be held personally liable?
Yes. Under Probate Code §9601 an executor who breaches a fiduciary duty can be charged with the loss caused, with interest, any profit the executor made, with interest, and any profit the estate lost. The court may excuse an executor who acted reasonably and in good faith. Common causes are distributing before the creditor claim period ends, paying debts out of the order set by §11420, mixing estate funds with personal funds, and paying oneself without a court order.
How long does an executor have to settle an estate in California?
Within one year after letters issue, the executor must either petition for final distribution or file a status report explaining why the estate cannot close; the deadline is 18 months if a federal estate tax return is required (Probate Code §12200). The inventory is due within four months after letters (§8800). The California courts' self-help guide says formal probate typically takes 9 to 18 months and can take longer.
Can an executor sell a house without beneficiary approval?
With full authority under the Independent Administration of Estates Act, the executor can sell real property without a court confirmation hearing, but must first give a Notice of Proposed Action to each heir and beneficiary whose interest is affected (Probate Code §10581). If a beneficiary objects in writing, a sale that would otherwise need court supervision must go through the court (§10589). A sale to the executor or the executor's attorney needs court supervision unless the narrow exception in §10501(c) applies (§10501).
Can I decline or resign as executor?
Yes. Being named in a will does not obligate you to serve; a named executor who does not petition within 30 days of learning of the death and of the nomination, without good cause, may be held to have waived the appointment (Probate Code §8001). After appointment you can resign, and the court appoints a successor (§8522), but your liability continues until your accounts are settled and the estate is delivered to the successor (§8525).
Can co-executors act independently?
No. With two executors, both must agree to exercise a power; with more than two, a majority must agree (Probate Code §9630). If one co-executor dies, resigns or is removed, the remaining executors continue as if they were the only ones until the court makes a further appointment (§9630(b)).
Sources
Checked October 6, 2026. Probate Code text was read from the leginfo copy at california.public.law, which cites leginfo and was verified October 5, 2026; the leginfo links below are the official text.
- Probate Code §8402 (who is not competent to serve); see also §8420, §8441 and §8461
- Probate Code §8400 (no power until letters issue); §8403; §8404; §8001
- Probate Code §8481 (bond waiver); §8480; §8482; §8483; §8571
- Probate Code §9600 (ordinary care); §9601 (liability for breach); §9630; §9650
- Probate Code §8800 (inventory within four months); §9050; §9051; §9100; §9202; §11420
- Probate Code §10450 (independent administration); §10501; §10581; §10589
- Probate Code §10800 (executor compensation); §10801; §10802; §10803; §10804; §10830; §10831
- Probate Code §12200 (one-year deadline); §12201; §10954; §12250
- Probate Code §8502 (grounds for removal); §8500; §8520; §8522; §8525
- Form DE-147, Duties and Liabilities of Personal Representative, Judicial Council of California
- California Rules of Court, rule 7.703, Extraordinary compensation
- Form DE-157, Notice of Administration to Creditors; Form DE-165, Notice of Proposed Action, Judicial Council of California
- Statewide Civil Fee Schedule effective January 1, 2026 (item 124, probate petition), Judicial Council of California
- If you need formal probate, California Courts Self-Help Guide
- Probate Code §890 adjusted dollar amounts (§§13100, 13151), Judicial Council of California
- Publication 559, Survivors, Executors, and Administrators, IRS
- About Form 56, Notice Concerning Fiduciary Relationship, IRS
- About Form 1041, U.S. Income Tax Return for Estates and Trusts, IRS
- What's new: estate and gift tax ($15,000,000 exclusion for 2026), IRS
