What a personal representative does
Since 2012 Massachusetts uses the term personal representative for executors (named in a will) and administrators (appointed when there is no will). The job is to collect the estate, pay what it owes, and give the rest to the people entitled to it. You act for the heirs, not for yourself, and you are a fiduciary.
You can only act once the court has appointed you. Before that, you can do protective things, like locking the house and calling the insurer. The first 90 days are laid out in what to do with a house after a parent dies, and the court side in probate in Massachusetts.
The executor checklist
| Task | When | Notes and source |
|---|---|---|
| Order certified death certificates | Week 1 | $32 each by mail, $54 + $42 each extra online (Mass. Registry) |
| Find the original will; talk to a probate attorney | Week 1 to 2 | Informal probate needs the original will |
| File the petition; pay $375 + $15 | Within weeks | Informal order can issue 7 days after death at the earliest |
| Post publication notice | Within 30 days after an informal petition is accepted | Mass.gov |
| Bond | With the petition | The bond form is MPC 801. Court form MPC 455 includes a waiver of sureties; ask the attorney whether it applies |
| Apply for an EIN for the estate; file IRS Form 56 | As soon as appointed | IRS Pub. 559 says to apply first, online at IRS.gov/EIN |
| Open an estate bank account | After the EIN | Do not mix estate money with your own |
| Secure and insure the house | Immediately | See the vacant house guide; policy may be cancelled after 60 days vacant |
| Inventory with date-of-death values | Within 3 months of appointment | M.G.L. c. 190B s. 3-706; send to interested persons or file with the court |
| File the decedent’s final income tax return | Due April 15 after the year of death | IRS Pub. 559 |
| File Form 1041 if the estate has $600 or more gross income | After the estate’s tax year | IRS Pub. 559 |
| Massachusetts estate tax return and payment, if gross estate over $2 million | 9 months after death; automatic 6-month filing extension if 80% is paid | Mass. DOR estate tax guide |
| Pay valid debts and expenses | As claims come in | Creditor suits generally barred 1 year after death |
| Account to heirs; distribute; close the estate | Last | Ask the attorney for the sequence and a release |
The inventory, the bond and the estate account
Inventory. Within 3 months of appointment, you list what the decedent owned at death, with a reasonable description, the fair market value at the date of death, and any liens. You either file a copy with the court or mail it to all interested persons whose addresses are reasonably available (M.G.L. c. 190B s. 3-706). Failing at this duty can lead to removal. A date-of-death value for the house is also the starting point for the heirs’ tax basis, so get a real appraisal. See inherited house taxes.
Contents. Household goods and personal items go on the inventory too. A rough value is fine for ordinary things; for art, jewelry, antiques and firearms, see how to value household contents.
Bond. Massachusetts asks for a bond with the petition (form MPC 801). Whether you need sureties (a paid third party guaranteeing your performance) depends on the will and the heirs’ assent. The court form MPC 455 includes a waiver of sureties. Ask the attorney.
Estate account. After you get the EIN, open an account in the estate’s name. Pay bills from it and keep every receipt. Funeral costs paid by family can be reimbursed from the estate with receipts.
Creditors and the decedent’s debts
The decedent’s debts are paid from the estate, not from family members’ own money, in most cases. The FTC says the executor is responsible for settling the debts, and debt collectors can only discuss them with the spouse, executor or administrator, and a few others (FTC).
Massachusetts sets a one-year claim window: a personal representative generally does not have to answer a creditor’s lawsuit started more than 1 year after the date of death, unless the process was served or a notice was filed with the register before that date. Liens and mortgages on property are not cut off by this rule (M.G.L. c. 190B s. 3-803).
MassHealth. If the decedent received MassHealth long-term care benefits, the state may recover from the probate estate, including the house, after higher-priority claims like the mortgage, taxes, funeral costs and the cost of administering the estate. Recovery is limited to what is in the estate. See the MassHealth estate recovery FAQs.
Do not pay a debt collector over the phone or promise to pay from your own money. Ask for the claim in writing and send it to the attorney.
Taxes the executor files
- Final Form 1040 for the decedent. Due when it normally would be: April 15 after the year of death for a calendar-year taxpayer (IRS Pub. 559).
- Form 1041 for the estate. Required if the estate has gross income of $600 or more in a tax year. A house that produces no income may not trigger it, but a sale with gain, interest on the estate account, or rent can.
- Form 56 and EIN. Pub. 559 says the first action a personal representative should take is to get an EIN, and to notify the IRS of the fiduciary role on Form 56.
- Massachusetts estate tax. The Massachusetts return (Form M-706) is required if the gross estate plus adjusted taxable gifts is more than $2,000,000 for deaths on or after January 1, 2023. A $99,600 credit applies. The return and tax are due nine months after death, and filers get an automatic 6-month extension to file if they have paid at least 80% of the tax by the due date. A personal representative can be held personally liable for tax shown on the return if it is not paid (Mass. DOR).
- Federal estate tax. For a death in 2025, Pub. 559 puts the federal filing line at $13,990,000. Most Massachusetts estates are far below it, but check the figure for the year of death.
The house is part of the gross estate at its date-of-death value, along with bank accounts, retirement accounts, life insurance the decedent owned, and other assets. A $1.5 million house plus $600,000 of savings is over the $2 million line.
If you are selling, the DOR also issues a Certificate Releasing Massachusetts Estate Lien when a sale or mortgage is pending. If no return is required, the personal representative records an affidavit at the registry of deeds that the gross estate does not require a filing.
Selling the house, then accounting and distribution
The personal representative can sell if the will gives the power or the court grants a license to sell under M.G.L. c. 202. The proceeds go into the estate account. See probate in Massachusetts for the detail and inherited or probate house for the sell-as-is vs list choice.
Before you distribute: pay or reserve for debts, expenses, taxes and any MassHealth claim; get the attorney’s sign-off that the 1-year creditor window and the tax filings are handled; prepare an account showing what came in and went out; and get written receipts or releases from each heir. We did not verify the Massachusetts rules on formal accountings, so ask the estate attorney what the court expects in your case.
Distribute the house itself by deed, to the heir or heirs named in the will or entitled by law, only after the attorney confirms the lien and tax steps are done.