Texas Executor & Trustee Checklist
You've been named executor or trustee in Texas — and probably handed no instructions. This is the ordered list of what to do, in the sequence Texas expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Independent Executor (independent administration is the norm); general fiduciary term is 'personal representative'
- Court
- Statutory probate courts in the largest counties; elsewhere constitutional/statutory county courts, with contested matters transferable to district court
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- Permissive 120-day presentment for unsecured creditors (the executor may send notice requiring presentment within 120 days or be barred)
- Inventory deadline
- Verified inventory, appraisement, and list of claims within 90 days of qualifying
- Trustee notice deadline
- No UTC 60-day rule
- State death tax
- None
If you're the Executor / Personal Representative
The probate track — administering the estate through the Statutory probate courts in the largest counties; elsewhere constitutional/statutory county courts, with contested matters transferable to district court.
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This is the document that proves you have authority to act as Independent Executor (independent administration is the norm); general fiduciary term is 'personal representative'.
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Publish notice to all creditors within 1 month of receiving letters (Estates Code 308.051); certified-mail notice to secured creditors within 2 months (308.053). Notice to unsecured creditors is permissive (308.054); independent executors often send it to accelerate the bar.
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Verified inventory, appraisement, and list of claims within 90 days of qualifying (309.051); an independent executor may instead file an Affidavit in Lieu of Inventory (309.056) if no unpaid debts except secured/taxes/admin.
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60-day beneficiary notice — written notice to each beneficiary named in the will not later than 60 days after the order admitting the will (Estates Code 308.002); a certificate of compliance is filed within 90 days.
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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.
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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.
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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.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. None — no state estate tax (repealed 2005) and no inheritance tax. Only federal estate tax may apply.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Independent administration often has NO formal closing — the executor distributes and administration effectively ends. Optional Closing Report (405.005) or Notice of Closing (405.006). Dependent administration requires a final accounting and court approval.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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No UTC 60-day rule — the Texas Trust Code (Property Code 113.060) sets a general duty to keep beneficiaries reasonably informed, plus a duty to account on demand within 90 days (113.151). Can be modified/waived by trust terms.
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Publish notice to all creditors within 1 month of receiving letters (Estates Code 308.051); certified-mail notice to secured creditors within 2 months (308.053). Notice to unsecured creditors is permissive (308.054); independent executors often send it to accelerate the bar.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Texas
Small Estate Affidavit (Estates Code Ch. 205) — assets (excluding homestead and exempt property) ≤ $75,000, 30+ days since death, no will being probated. Muniment of Title (Ch. 257) is a distinct alternative for a valid will with no unpaid debts (no dollar cap).
Independent administration often has NO formal closing — the executor distributes and administration effectively ends. Optional Closing Report (405.005) or Notice of Closing (405.006). Dependent administration requires a final accounting and court approval.
Independent administration — the defining feature; the independent executor acts with minimal court supervision. Muniment of Title — a near-unique Texas shortcut to clear title with no executor. An attorney is effectively required (a non-attorney PR generally can't proceed pro se).
Sources — investigate further
The steps above are drawn from Texas's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
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.