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Mississippi Executor & Trustee Checklist

You've been named executor or trustee in Mississippi — and probably handed no instructions. This is the ordered list of what to do, in the sequence Mississippi expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.

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At a glance in Mississippi
Who administers the estate
Executor (with a will) or Administrator (intestate) — traditional titles, not 'Personal Representative'
Court
Chancery Court
Appointment document
Letters Testamentary or Letters of Administration
Creditor claim window
90 days after first publication
Inventory deadline
Within 90 days of appointment
Trustee notice deadline
60 days
State death tax
None

If you're the Executor / Personal Representative

The probate track — administering the estate through the Chancery Court.

  1. This is the document that proves you have authority to act as Executor (with a will) or Administrator (intestate) — traditional titles, not 'Personal Representative'.

  2. Publish once a week for 3 consecutive weeks (MS Code §91-7-145); claims must be probated/registered within 90 days or barred (§91-7-151). Known creditors must be given reasonably diligent actual notice by mail.

  3. Within 90 days of appointment (MS Code §91-7-93), filed with the chancery court — though the court/will can waive it (waiver is common).

  4. No UPC-style fixed heir-notice deadline; heirs/interested parties receive process through the chancery proceeding.

  5. Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.

  6. Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.

  7. Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.

  8. Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. None — no Mississippi estate tax and no inheritance tax.

  9. Collect a signed receipt or release from every beneficiary when you distribute.

  10. Final account filed with and audited by the chancery court, then a petition to close and decree of discharge. No sworn-statement shortcut — closing is judicially supervised.

Settling an estate in Mississippi?

Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.

Run one estate free

14 days, no credit card

If you're the Trustee

The trust track — administering a trust outside of probate.

  1. Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.

  2. 60 days — Mississippi UTC (MS Code §91-8-813): notify qualified beneficiaries within 60 days after acceptance and after a formerly revocable trust becomes irrevocable (trusts irrevocable on/after July 1, 2014).

  3. Publish once a week for 3 consecutive weeks (MS Code §91-7-145); claims must be probated/registered within 90 days or barred (§91-7-151). Known creditors must be given reasonably diligent actual notice by mail.

  4. Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.

  5. Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.

  6. Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.

  7. Document every decision, valuation, and distribution as you go.

  8. Account to the beneficiaries at least annually and at termination.

  9. Distribute according to the terms of the trust and collect signed receipts and releases.

Good to know in Mississippi

Small-estate shortcuts

Small-estate affidavit — personal property ≤ $50,000, 30 days after death, no letters granted (MS Code §91-7-322).

Closing the estate

Final account filed with and audited by the chancery court, then a petition to close and decree of discharge. No sworn-statement shortcut — closing is judicially supervised.

Mississippi quirks worth knowing

Probate runs through Chancery Court and retaining an attorney is customary/effectively necessary. Traditional 'executor/administrator' terminology. Estates are typically supervised by the chancellor throughout.

Sources — investigate further

The steps above are drawn from Mississippi's own statutes and courts. To dig deeper:

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Settling an estate in Mississippi?

Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.

Run one estate free

14 days, no credit card

General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.