The Probate Timeline: What Should Happen and When

Phase 1: Opening the Estate (Weeks 1–8)

The first phase establishes the legal authority to act on the estate. Nothing else can proceed without it.

| ContentWho Does ItContentDeadline / TargetContentWhat If It's Late?** | | --- | --- | --- | --- | | Locate original will and file with probate court | Custodian of will (often attorney who drafted it) + family | Within 10–30 days of death (varies by state — FL and TX have strict deadlines) | In Florida and Texas, failure to file will timely is a misdemeanor | | Obtain certified death certificates | Family / funeral home | Within days of death | Delays everything downstream — order at least 10 certified copies immediately | | File petition for probate (DE-111 in CA; similar forms elsewhere) | Attorney | Within 2–4 weeks of death (no hard deadline in most states, but every week of delay adds to total timeline) | Each week of delay = one week added to final distribution date | | First court hearing — appointment of executor | Court | 4–10 weeks after filing (depends on court backlog) | Cannot be controlled; court scheduling determines this | | Letters Testamentary / Letters of Administration issued | Court clerk | Same day as appointment hearing or shortly after | This is the key document — without it, executor cannot act on bank accounts, property, etc. | | Publish Notice to Creditors | Attorney / executor | Within days of receiving Letters — triggers mandatory creditor waiting period | Delay in publication = delay in when creditor period expires = delay in closing |

Phase 2: Asset Inventory and Valuation (Months 2–5)

During this phase, the executor catalogues all estate assets and obtains date-of-death valuations. This information is needed for the Inventory filing, the estate tax return (if applicable), and the final accounting.

| ContentDeadlineContentCommon Delay Causes** | | --- | --- | --- | | Send formal notification letters to all known creditors | Within 30 days of Letters issuance (varies by state) | Attorney failing to send notices timely — extends creditor exposure | | Identify and inventory all estate assets (bank accounts, investment accounts, real property, vehicles, jewelry, business interests) | Within 2–4 months — California requires Inventory within 4 months of Letters | Executor not providing complete asset list; institutions slow to respond to Letters | | Obtain Inventory and Appraisal — Probate Referee (CA) or licensed appraiser (other states) values non-cash assets | California: 4 months from Letters | Other states: varies (30–120 days) | Waiting for Probate Referee assignment; appraiser scheduling; executor delay in providing access to property | | File Inventory with probate court | When complete; California has 4-month statutory deadline | Late filing can result in court sanctions; more commonly just delays subsequent steps | | Transfer financial accounts to estate account; pay ongoing estate expenses (taxes, insurance, maintenance) | Ongoing from Letters issuance | Executor unfamiliar with process; attorney not guiding executor effectively |

The Inventory Is the Fulcrum

If the Inventory and Appraisal is not completed and filed on time, everything downstream — tax returns, final accounting, creditor payment, distribution — is delayed. Ask your attorney for the current status of the Inventory at the 3-month mark. If it is not filed by month 5, ask for a specific explanation.

Phase 3: Creditor Period and Claims Resolution (Months 3–10)

During the mandatory creditor waiting period, the estate holds assets and cannot make final distributions. Creditors file claims; the executor reviews and approves or rejects them.

| ContentTarget TimelineContentKey Legal Deadlines** | | --- | --- | --- | | Monitor and respond to creditor claims | Ongoing during creditor period | Most states: executor has 30–60 days to accept or reject each claim after it is filed | | Pay valid estate debts (mortgage, taxes, utilities, medical bills) | During creditor period and after it closes | Priority order: secured creditors first, then taxes, then general unsecured | | File final income tax return for decedent (Form 1040) | April 15 of the year following death (standard IRS deadline) | A late 1040 for the decedent creates IRS complications for the estate | | File estate income tax return (Form 1041) if estate earns income | April 15 annually while estate is open | Rental income, investment income, or business income earned after death goes on Form 1041 | | File Federal Estate Tax Return (Form 706) if required | 9 months from death; 6-month extension available (Form 4768) | 2026 threshold: $15M — most estates exempt; state estate tax thresholds much lower |

Phase 4: Property Sale and Tax Clearance (Months 6–18)

Real Property Sale

If real property must be sold — either to pay debts or because heirs direct a sale — this phase overlaps with the creditor period. In California formal probate without IAEA, a court confirmation hearing is required after accepting an offer, adding 4–8 weeks. In most other states and in California with IAEA authority, no court confirmation is needed.

Tax Clearance

Before a large estate can close, the executor should obtain confirmation from the IRS (and relevant state tax authority) that all tax obligations are satisfied. For estates that filed Form 706, this means waiting for the IRS 'estate tax closing letter.' The IRS typically takes 6–18 months to process a 706 after filing — this is the single most common cause of prolonged estate administration for larger estates.

Requesting IRS Closing Letter Proactively

Executors can request an IRS estate tax closing letter (Letter 627) by contacting the IRS Estate and Gift Tax unit. For estates that did NOT owe federal estate tax but filed 706 for portability, the IRS introduced 'Account Transcript' as an alternative to the full closing letter. Ask your estate attorney which documentation is appropriate for your situation.

Phase 5: Final Accounting and Distribution (Months 12–24)

The final phase involves preparing a complete accounting of all estate activity — assets received, income earned, expenses paid, creditor claims resolved — and distributing the remaining assets to beneficiaries.

| ContentTargetContentWho Must Approve** | | --- | --- | --- | | Prepare final accounting (all receipts, disbursements, gains/losses) | When all assets are collected and debts paid | Beneficiaries must approve or court must approve (if formal accounting required) | | Petition for final distribution and attorney/executor fees | After final accounting is prepared | Court approval required in formal probate; notice to all interested parties | | Court hearing on final distribution | 4–8 weeks after petition filed | Court schedules; interested parties may object to accounting or fees | | Distribute assets to beneficiaries per court order | Within 30–60 days of court order | Executor implements; bank accounts closed; deeds recorded for real property transfers | | File final estate income tax return (Form 1041) | April 15 after year of closing | Marks end of estate's taxpayer status |

Month-by-Month Self-Check: Is Your Estate On Track?

| ContentWhat Should Be CompleteContentIf Not Complete — Ask** | | --- | --- | --- | | Month 1 | Probate petition filed; death certificates ordered; will located | Why hasn't the petition been filed? What is waiting? | | Month 2 | First hearing scheduled; Letters Testamentary expected soon | When is the first hearing? Has publication been arranged? | | Month 3 | Letters issued; Notice to Creditors published; estate bank account opened | Have you received your Letters? Has publication occurred? | | Month 4 | Inventory underway; all financial accounts identified; real property appraised | Who is the Probate Referee / appraiser? When will inventory be filed? | | Month 6 | Inventory filed with court; all creditor claims received (Florida); estate tax return filed or extension filed | What is the status of the Inventory? Have all creditor claims been reviewed? | | Month 9 | Creditor period closed (most states); claims resolved; taxes paid or returns filed | Have all creditor claims been accepted or rejected? Is the 706 filed? | | Month 12 | Real property sold or transferred; most debts paid; preparing final accounting | What is holding up final accounting? Is there a tax clearance issue? | | Month 18 | Final accounting filed; distribution petition filed | Why is accounting not complete? Has an IRS closing letter been requested? | | Month 24+ | Should be closed or have a specific documented reason for remaining open | Request a written status letter detailing every open item and its expected resolution date |