Utah Executor & Trustee Checklist
You've been named executor or trustee in Utah — and probably handed no instructions. This is the ordered list of what to do, in the sequence Utah 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
- Personal Representative (UPC state; Utah does not use 'executor' as the official title)
- Court
- District Court (no separate probate court; most probate is informal via a clerk acting as registrar)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 3 months from first publication (1-year-from-death outer bar)
- Inventory deadline
- Within 3 months after appointment
- Trustee notice deadline
- 60 days
- State death tax
- None for 2026
If you're the Executor / Personal Representative
The probate track — administering the estate through the District Court (no separate probate court; most probate is informal via a clerk acting as registrar).
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This is the document that proves you have authority to act as Personal Representative (UPC state; Utah does not use 'executor' as the official title).
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The PR may publish once a week for 3 successive weeks (plus statutory online posting) (75-3-801). Known/ascertainable creditors get the longer of 3 months from publication or 60 days from mailing.
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Within 3 months after appointment (75-3-705); the PR sends a copy to interested persons who request it and may optionally file the original with the court. (Utah places inventory at 75-3-705.)
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Does NOT apply as commonly assumed — Utah did not adopt model UPC §3-705's 30-day 'information to heirs and devisees' duty; Utah's 75-3-705 is an inventory statute. Heir/devisee notice flows through informal-probate notice provisions instead.
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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 for 2026 — no Utah estate tax and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Verified/sworn closing statement (75-3-1003) — cannot be filed earlier than 4 months after appointment; appointment terminates if no proceeding pending 1 year after filing. Formal closing by court order also available.
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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60 days — Utah UTC (75-7-811): notify qualified beneficiaries within 60 days after accepting trusteeship and within 60 days after the trust becomes irrevocable (settlor's death).
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The PR may publish once a week for 3 successive weeks (plus statutory online posting) (75-3-801). Known/ascertainable creditors get the longer of 3 months from publication or 60 days from mailing.
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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 Utah
Small-estate affidavit for personal property where the entire estate (less liens) is under $100,000, 30+ days since death (75-3-1201); a separate affidavit collects up to four vehicles. Summary administration under 75-3-1203/1204.
Verified/sworn closing statement (75-3-1003) — cannot be filed earlier than 4 months after appointment; appointment terminates if no proceeding pending 1 year after filing. Formal closing by court order also available.
No separate probate court; informal probate handled administratively by a registrar/clerk is the common route. Section numbering diverges from the model UPC — inventory at 75-3-705, and Utah never enacted the model §3-705 30-day info-to-heirs duty (a common trap).
Sources — investigate further
The steps above are drawn from Utah'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.