Washington Executor & Trustee Checklist
You've been named executor or trustee in Washington — and probably handed no instructions. This is the ordered list of what to do, in the sequence Washington 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 (includes executor, administrator, special administrator)
- Court
- Superior Court in each county (RCW 11.96A.040)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 4 months from first publication (published-notice cases); 24-month backstop from death if no notice
- Inventory deadline
- Within 3 months of appointment
- Trustee notice deadline
- 60 days
- State death tax
- Washington estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Superior Court in each county (RCW 11.96A.040).
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This is the document that proves you have authority to act as Personal Representative (includes executor, administrator, special administrator).
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Publication is optional but strategic (RCW 11.40.020): file with court, publish once a week for 3 successive weeks, and mail a copy to DSHS. Actual-notice creditors get the later of 30 days after service or 4 months after first publication (RCW 11.40.051).
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Within 3 months of appointment (RCW 11.44.015) — verified, but 'may, but need not be, filed'; furnished within 10 days on written request.
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Within 20 days after appointment, the PR serves or mails notice of appointment and pendency of probate to each heir, legatee, devisee, and known nonprobate beneficiary (RCW 11.28.237).
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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. Washington estate tax (ch. 83.100 RCW). Exclusion $3,000,000 for deaths on/after July 1, 2026 (CPI-indexed from 2027); top rate reverts to 20% for deaths on/after July 1, 2026. Return due 9 months after death. No inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Nonintervention administration is the norm (ch. 11.68 RCW): the PR files a Declaration of Completion of Probate (RCW 11.68.110); if no one petitions within 30 days, it equals a decree of distribution and discharges the PR.
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 — Washington Trust Act (RCW 11.98.072): notify qualified beneficiaries within 60 days after accepting trusteeship (applies to trusts becoming irrevocable after Dec 31, 2011; the trustor may waive/modify).
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Publication is optional but strategic (RCW 11.40.020): file with court, publish once a week for 3 successive weeks, and mail a copy to DSHS. Actual-notice creditors get the later of 30 days after service or 4 months after first publication (RCW 11.40.051).
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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 Washington
Small-estate affidavit (RCW 11.62.010) — personal property only; available 40 days after death when the probate estate (excluding the surviving spouse's community-property interest) is ≤ $100,000; no real estate.
Nonintervention administration is the norm (ch. 11.68 RCW): the PR files a Declaration of Completion of Probate (RCW 11.68.110); if no one petitions within 30 days, it equals a decree of distribution and discharges the PR.
Nonintervention administration — solvent estates administer without ongoing court supervision and close by a simple declaration. Community property state — a community property agreement can vest all community property in the surviving spouse, avoiding probate. Estate-tax threshold (~$3M) is well below the federal exclusion.
Sources — investigate further
The steps above are drawn from Washington'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.