If you have recently been appointed as executor of an estate, you might be confused about the probate process. The steps that will be necessary to probate an estate can vary, especially if the will is contested by the heirs. The following steps must generally occur in every estate:

1. The family locates will and the witnesses to it. If they have not done so, at least one witness gives an affidavit to the due execution of the will.
2. The lawyer draws up papers to present to the court asking that the will be admitted to probate. The lawyer files the papers and goes before the court to ask the judge to sign a decree admitting the will to probate and appointing an Executor.
3. The Executor signs an oath. Hopefully, the will waives the requirement of bond, but if not, a fiduciary bond will be arranged for. The oath and bond are filed with the clerk, who issues the Letter Testamentary to the Executor. These are the Executor’s authorization to act on behalf of the estate in carrying out the terms of the will.
4. After the letters are issued, the Executor will review the decedent’s affairs and compile a list of persons to whom the decedent may have owed money. A letter is written to each of these persons on a pre-printed form notifying them of their right to probate a claim, and, if they fail to do so within 90 days of the first date that notice to creditors runs in the local newspaper, their claim will be forever barred. After the letters, if any, are sent, the Executor files an affidavit with the court that the letters have been sent, or that there were no known creditors.
5. After the affidavit is filed, a notice is run in the local paper for three consecutive weeks. As mentioned, 90 days after the first date the notice appears, creditors who have not filed a claim are barred.
6. After the 90 days have passed, the claims, if any, are evaluated and either paid or contested.
7. For larger estates, an estate tax may be due. If so, the estate tax return (Form 706) and the taxes are due nine months from date of death, or with extensions, 15 months. Any unfiled gift tax returns (Form 709) should be filed at the same time as the estate tax return. The IRS has three years to audit the return, but usually IRS will examine the return and issue a “closing letter” sooner than that. The Executor can also request an early determination and discharge from liability.
8. The Executor pays any unpaid income taxes. This includes taxes earned by the decedent prior to the date of death but after the filing of the decedent's last income tax return (income in respect of a decedent) and income earned by the estate during the probate process.
9. In most cases, although partial distributions may occur during the administration process, assets will ultimately be distributed to the beneficiaries once they have joined in the petition to discharge the Executor and close the estate. This will occur at the end of the probate process.
10. The lawyer goes back to the court with a petition to close the estate and discharge the Executor. Interested heirs are often asked to join in the petition to avoid the necessity of formal notice. If the Executor has paid claims or bequests, receipts must be provided. If the Executor has not done so, he or she requests permission in the decree to do so, and later he may file a “Statement of Compliance” that this has been done.

Although these are the basic legal steps that must be taken in every estate, as a practical matter, estate administrations are often more complicated. If, for example, property is to be sold during the administration process or the decedent owned property in other states, the length of time necessary to probate the estate is greater. The presence of a will contest can also significantly lengthen the estate administration period.