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Florida personal representative duties: who can serve, a phased checklist from appointment to discharge, creditor and tax deadlines, compensation, liability, resignation and removal
What a Florida personal representative must do from appointment to discharge: who qualifies, a phased checklist with deadlines, creditor claims, taxes, pay, liability, resignation and removal, each tied to the statute or rule.
Updated October 2026
In Florida, “personal representative” is the statutory term for the fiduciary the court appoints to administer an estate. It covers what has been known as an executor or an administrator (§ 731.201(28), Fla. Stat. (2026)). The court's authority is letters, always called “letters of administration” (§ 731.201(24)). Duties and powers begin on appointment (§ 733.601).
A personal representative is a fiduciary who must observe the standards of care that apply to trustees, and must settle and distribute the estate under the will and the Probate Code “as expeditiously and efficiently as is consistent with the best interests of the estate” (§ 733.602(1)). Most steps proceed without a court order unless the code or the court requires one (§ 733.603).
The checklist below lists the duties in order, each with its deadline and source. Deadlines run from different events: the death, issuance of letters, first publication of the notice to creditors, or service of the notice of administration.
Executor and personal representative
They are the same office. The Probate Code lists “executor” among the older titles that “personal representative” replaced (§ 731.201(28)).
Who may serve
Preference, qualifications and the lawyer requirement are separate questions. The table answers each.
| Question | Florida rule | Source |
|---|---|---|
| Who has preference when there is a will? | First the personal representative the will nominates, or the nominee's successor. Then the person a majority in interest of the persons entitled to the estate selects. Then a devisee; if more than one applies, the court may select the one best qualified. | § 733.301(1)(a) |
| Who has preference when there is no will? | First the surviving spouse. Then the person a majority in interest of the heirs selects. Then the heir nearest in degree; if more than one applies, the court may select the one best qualified. | § 733.301(1)(b) |
| Must the person live in Florida? | Any person who is sui juris and a resident of Florida at the time of the death is qualified to act, subject to the limits in this part of the code. | § 733.302 |
| Who cannot serve? | A person who has been convicted of a felony; has been convicted in any state or foreign jurisdiction of abuse, neglect or exploitation of an elderly person or disabled adult; is mentally or physically unable to perform the duties; or is under 18. If the person named in the will is not qualified, letters are granted under § 733.301. | § 733.303 |
| Can a nonresident serve? | A person not domiciled in Florida cannot qualify unless the person is a legally adopted child or adoptive parent of the decedent; related to the decedent by lineal consanguinity; a spouse, brother, sister, uncle, aunt, nephew or niece of the decedent, or related by lineal consanguinity to one of them; or the spouse of a person otherwise qualified. | § 733.304 |
| Can a bank or trust company serve? | Trust companies incorporated in Florida, and state and national banks and savings associations authorized and qualified to exercise fiduciary powers in Florida, may act as personal representative. | § 733.305(1) |
| Is a lawyer required? | Every personal representative, unless the personal representative remains the sole interested person, must be represented by an attorney admitted to practice in Florida. A personal representative who is a Florida attorney may represent himself or herself. | Fla. Prob. R. 5.030(a) |
| Is a bond required? | Yes, unless the will or the court waives it. The court may waive, require, increase or decrease bond. Banks and trust companies authorized to act are exempt. The court sets the amount after considering the gross value of the estate, the personal representative's relationship to the beneficiaries, exempt property, the type of assets, known creditors and liens. | § 733.402, § 733.403 |
| What must be filed before letters? | The petition for administration, verified, with a statement of the petitioner's priority and qualification. The oath to administer faithfully. For a nonresident, the designation of a resident agent and its acceptance. Any required bond. | Fla. Prob. R. 5.200, 5.235 and 5.320 |
Sources: the 2026 Florida Statutes and the Florida Probate Rules, October 15, 2026 edition, as linked in each row.
Before letters issue
The personal representative has no authority until appointed, but some steps cannot wait.
| Duty | Deadline | Source |
|---|---|---|
| Deposit the original will with the clerk of the court having venue of the estate | Within 10 days after the custodian learns of the death; the custodian supplies the date of death or the last four digits of the Social Security number | § 732.901(1) |
| Follow the decedent's written instructions about the body, funeral and burial | Allowed before letters issue | § 732.804 |
| Order certified death certificates | As needed for accounts, title and claims | Florida Department of Health, Death Certificates |
| Secure property. Acts beneficial to the estate before appointment can be ratified. Anyone who takes or converts property is liable to the personal representative | From the death | § 733.601, § 733.309 |
| Report the death to the Social Security Administration if no funeral home is involved or the funeral home does not report it | As soon as known. SSA says funeral homes generally report a death. Otherwise call 1-800-772-1213 with the name, Social Security number, date of birth and date of death | SSA, What to do when someone dies |
Sources: as linked in each row.
First 60 days after letters
| Duty | Deadline | Source |
|---|---|---|
| Serve the notice of administration on the surviving spouse, the beneficiaries, certain trustees and persons who may be entitled to exempt property | Promptly. An interested person served must object to the validity of the will, venue or jurisdiction within 3 months after service, and no later than the earlier of final discharge or 1 year after service | § 733.212(1) to (3), Fla. Prob. R. 5.240 |
| Publish the notice to creditors once a week for 2 consecutive weeks in a newspaper published in the county | Promptly | § 733.2121(1) and (2) |
| File proof of publication | Within 45 days after first publication | Fla. Prob. R. 5.241(c) |
| Search for reasonably ascertainable creditors and serve each with the notice. An impracticable or extended search is not required | Promptly | § 733.2121(3)(a) |
| If the decedent was 55 or older at death, serve the notice to creditors and a copy of the death certificate on the Agency for Health Care Administration, unless it has already filed a statement of claim | Within 3 months after first publication | § 733.2121(3)(d) |
| Take possession or control of the decedent's property, except the protected homestead, and take the steps reasonably necessary to manage, protect and preserve it. Property may be left with the person presumptively entitled unless administration needs it | From appointment | § 733.607(1) |
| Open any safe-deposit box in the presence of any two of: an institution employee, the personal representative, the personal representative's attorney of record. File the inventory with a copy of the box entry record from 6 months before the death. A lessor must allow a personal representative who presents a copy of the letters to open the box and must deliver its contents | Inventory within 10 days after the box is opened | § 733.6065(1), Fla. Prob. R. 5.342, § 655.933, § 655.936(1) |
| Protected homestead that no one occupies: the personal representative may, but need not, take possession to preserve, insure and protect it pending a determination of its status | Optional | § 733.608(2) |
| Get an employer identification number for the estate and file IRS Form 56 giving notice of the fiduciary relationship | Form 56 as soon as the necessary information, including the EIN, is available | IRS, Pub. 559, IRS, Form 56 |
| Keep estate funds apart from personal funds. The personal representative is held to trustee standards of care, and a trustee must keep trust property separate from the trustee's own | From the first receipt | § 733.602(1), compare § 736.0810(2) |
| File a verified inventory of the estate with an estimated fair market value for each item at the date of death, unless one has been filed, and serve it on the surviving spouse and each heir or residuary beneficiary. Real property that appears to be protected homestead is listed and designated as such | Within 60 days after letters issue; the court can extend on petition | Fla. Prob. R. 5.340(a), (b) and (d), § 733.604(1)(a) |
| Tell each beneficiary of the right to a written explanation of how an inventory value was determined, or a copy of the appraisal, on written request | With the inventory and on request | § 733.604(3), Fla. Prob. R. 5.340(e) and (f) |
| File an amended or supplementary inventory when property is found that was not listed or a value or description proves wrong | When learned | § 733.604(2), Fla. Prob. R. 5.340(c) |
Sources: the 2026 Florida Statutes, the Florida Probate Rules, October 15, 2026 edition, and IRS Publication 559 (2025), as linked in each row. An inventory or accounting filed with the clerk is confidential and is disclosed to the personal representative, the attorney, an interested person or by court order (§ 733.604(1)(b)).
Creditor claims and payment
| Event or duty | Deadline or rule | Source |
|---|---|---|
| Creditors file claims in the probate proceeding | The later of 3 months after first publication of the notice to creditors or, for a creditor who must be served, 30 days after service | § 733.702(1) |
| Object to a claim | On or before 4 months after first publication, or 30 days after the claim is timely filed or amended, whichever is later. A claimant then has 30 days after service of the objection to bring an action | § 733.705(2) and (5) |
| File a verified statement that a diligent search was made for creditors, with the name and address of each known person who has or may have a claim | Within 4 months after first publication | Fla. Prob. R. 5.241(d) |
| Pay claims | No personal representative is compelled to pay debts until 5 months after first publication. All claims are paid within 1 year after first publication, with more time for claims in litigation, unmatured claims and contingent claims, or by court extension for good cause | § 733.705(1) |
| Pay in the statutory order | Class 1, costs, expenses of administration, compensation of personal representatives and attorneys' fees. Class 2, reasonable funeral, interment and grave marker expenses up to $6,000 in aggregate. Class 3, debts and taxes with federal preference, claims under §§ 409.9101 and 414.28, and the state's claims for unpaid court costs, fees or fines. Class 4, medical and hospital expenses of the last 60 days of the last illness. Class 5, family allowance. Class 6, court-ordered child support arrearage. Class 7, debts from continuing the decedent's business. Class 8, all other claims. A class is paid ratably if the estate cannot pay it in full | § 733.707(1) and (2) |
| Compromise a claim | The court may authorize a compromise it finds to be in the best interest of the interested persons, and the order relieves the personal representative of liability for it. A claim cannot be compromised until the time to object to claims has run | § 733.708 |
| Execution or levy against estate property | Only with court approval, in the estate administration proceeding. Enforcement of mortgages, security interests and liens is not affected | § 733.706 |
| Final bar | Two years after the death, the estate, the personal representative and the beneficiaries are not liable for a claim, with exceptions for a creditor who filed a timely claim that has not been paid or disposed of, and for liens | § 733.710 |
| Exempt property and family allowance | A petition for exempt property is due by the later of 4 months after service of the notice of administration or 40 days after related proceedings end. The family allowance is a reasonable amount for maintenance during administration, not to exceed $18,000 in total | § 732.402(6), § 732.403 |
Sources: the 2026 Florida Statutes and the Florida Probate Rules, October 15, 2026 edition, as linked in each row. A creditor must file a written statement of the claim, and no additional charge may be imposed by a claimant who files a claim against the estate (§ 733.703(1)).
Taxes
Up to three federal returns can be due, and one Florida filing is no longer required. The personal representative files the returns and is responsible for paying any balance due.
| Filing | When it is due | Source |
|---|---|---|
| Final income tax return of the decedent, Form 1040 or 1040-SR | At the time the decedent's return would have been due had the death not occurred. For a calendar-year taxpayer, generally April 15 following the year of death. It is filed the same way as if the person were alive | IRS, Pub. 559, IRS, Final returns of a deceased person |
| Estate income tax return, Form 1041 | Required for a domestic estate with gross income of $600 or more in a tax year, or with a nonresident alien beneficiary. A calendar-year estate files by April 15 of the following year; Form 7004 gives an automatic 5½-month extension of time to file, not of time to pay | IRS, Pub. 559, Filing Requirements, IRS, Instructions for Form 1041, IRS, Instructions for Form 7004 |
| Federal estate tax return, Form 706 | Required if the gross estate plus adjusted taxable gifts and the specific gift tax exemption exceeds the filing threshold for the year of death, $15,000,000 for 2026. Due 9 months after the death; Form 4768 gives an automatic 6-month extension. A return is also needed to elect portability of the unused exclusion to a surviving spouse | IRS, Estate tax, IRS, Estate tax FAQ, 26 U.S.C. § 6075(a) |
| Notice of the federal estate tax return due date | File a notice with the court within 12 months after letters issue if a federal estate tax return is, or will be, filed, and serve it on interested persons | Fla. Prob. R. 5.395 |
| Florida estate tax | None. A federal change eliminated Florida's estate tax on people who died after December 31, 2004, and personal representatives need not file Form DR-312 or DR-313 beginning July 1, 2023 | Florida Department of Revenue, Estate Tax |
Sources: as linked in each row, accessed October 17, 2026. The personal representative may request prompt assessment of tax on Form 4810 and, after the returns are filed, discharge from personal liability for the decedent's income, gift and estate taxes on Form 5495 (IRS, Pub. 559).
Closing the estate
| Duty | Deadline or rule | Source |
|---|---|---|
| If the surviving spouse files an elective share election, serve a notice of election | Within 20 days after service of the election | Fla. Prob. R. 5.360(b)(3) |
| Distribute the estate under the will, or to the heirs if there is no will. A probated will is authority to distribute. An order of appointment is authority to distribute apparently intestate assets if the personal representative is unaware of a challenge | After claims, expenses and taxes are provided for | § 733.602(1) and (2) |
| If assets fall short, abate in this order: property passing by intestacy, residuary devises, devises not specific or demonstrative, then specific or demonstrative devises | Unless the will designates funds or property | § 733.805(1) |
| File a final accounting and a petition for discharge with a plan of distribution, and serve interested persons | Within 12 months after letters issue for an estate that files no federal estate tax return; otherwise within 12 months after the return is due. The court can extend for cause | Fla. Prob. R. 5.400(a) to (c) |
| Objections to the accounting, compensation or proposed distribution | Within 30 days after service of the last of the petition or accounting. A notice of hearing must be served within 90 days after an objection is filed or the objection is abandoned | Fla. Prob. R. 5.401(a) and (d) |
| Final discharge | After administration is complete. The discharge releases the personal representative and bars any action against the personal representative, individually or as such, and the surety | § 733.901 |
Sources: the 2026 Florida Statutes and the Florida Probate Rules, October 15, 2026 edition, as linked in each row.
Authority without a court order
Acting reasonably for the benefit of interested persons, a personal representative may, without a court order, take the transactions listed in § 733.612. The table lists the ones most often asked about, and the ones that need an order.
| Action | Court order needed? | Source |
|---|---|---|
| Sell real property when the estate is intestate or the will gives no workable power of sale | Yes. The personal representative may sell at public or private sale, but no title passes until the court authorizes or confirms the sale | § 733.613(1) |
| Sell, mortgage or lease real property when the will gives a specific power to sell or mortgage, or a general power to sell any asset | No. The sale need not be justified by necessity, and the buyer or lender takes free of creditors' claims and beneficiaries' entitlements, except existing liens | § 733.613(2) and (3) |
| Acquire or dispose of an asset other than real property; insure assets; pay taxes and administration expenses; retain assets; employ attorneys, accountants, auditors, appraisers and investment advisers | No | § 733.612(1), (5), (13), (16) and (19) |
| Compromise a claim | The court may authorize it, and the order relieves the personal representative of liability. Not before the time to object to claims has run | § 733.708 |
| Buy estate property or enter a transaction with a conflict of interest | Voidable by any interested person unless the will or a contract of the decedent authorized it or the court approved it after notice | § 733.610 |
| Distribute and settle the estate | No, unless the code or the court requires one | § 733.603 |
Sources: as linked in each row. A person who deals with a personal representative in good faith is protected as if the personal representative acted properly (§ 733.611).
Pay for a personal representative
The commission is payable from estate assets without a court order and is based on the compensable value of the estate, the inventory value of the probate estate assets plus income earned during administration (§ 733.617(1)). In a formal administration the schedule is presumed reasonable: 3 percent of the first $1 million, 2.5 percent above $1 million up to $5 million, 2 percent above $5 million up to $10 million, and 1.5 percent above $10 million (§ 733.617(2)).
- Waiver. A personal representative may renounce the right to all or any part of the compensation (§ 733.617(4)).
- Extraordinary services. Further reasonable compensation is allowed for services such as selling property, litigation, tax proceedings, carrying on the decedent's business and dealing with protected homestead (§ 733.617(3)).
- Court review. On petition of an interested person the court may increase or decrease ordinary compensation, weighing the factors in § 733.617(7).
- Two or more personal representatives. With two, and a compensable value of $100,000 or more, each is entitled to a full commission. With more than two, the compensation of two is apportioned. A smaller estate divides one commission by services rendered (§ 733.617(5)).
- Lawyer-drafter nominated. An attorney, or a related person, nominated in a will the attorney prepared or supervised is not entitled to compensation for serving unless related to the testator or the testator signed the statutory disclosures. The rule covers wills executed on or after October 1, 2020 (§ 733.617(8)).
- Income tax. Fees paid to a personal representative from an estate are included in gross income (IRS, Pub. 559).
The guides on probate costs and on executor and personal representative fees compare the schedule with the attorney fee schedule.
Liability
- Standard. The fiduciary duty of a personal representative is the same as that of a trustee of an express trust. A personal representative is liable to interested persons for damage or loss from a breach, and in an action for breach the court awards taxable costs as in chancery actions, including attorney's fees (§ 733.609(1)).
- Acts authorized at the time. A personal representative is not liable for an act of administration or distribution that was authorized at the time (§ 733.602(2)).
- Contracts. A personal representative is not individually liable on a contract properly entered as fiduciary, other than a contract for attorney's fees, unless the personal representative fails to reveal the representative capacity and identify the estate (§ 733.619(1)).
- Torts and ownership. Individual liability for obligations of owning or controlling the estate, or for torts in administration, arises only if the personal representative is personally at fault (§ 733.619(2)).
- Exculpation. A will term that relieves the personal representative of liability is unenforceable to the extent it covers bad faith or reckless indifference, or was inserted through abuse of a confidential relationship (§ 733.620(1)).
- Taxes. The personal representative of an insolvent estate is personally responsible for the decedent's or the estate's federal tax liability if the personal representative had notice of it or failed to use due care before distributing (IRS, Pub. 559).
Leaving the office
| Event | Rule | Source |
|---|---|---|
| Resignation | A personal representative may resign. After notice to all interested persons the court may accept the resignation and revoke the letters if the estate's interests are not jeopardized. Acceptance does not release the personal representative or the surety from liability. The court appoints a successor or a curator. | § 733.502, § 733.503, Fla. Prob. R. 5.430 |
| Removal: mandatory | A personal representative who was not qualified at the time of appointment must be removed and the letters revoked. | § 733.504 |
| Removal: discretionary grounds | Adjudication of incapacity; physical or mental incapacity that prevents discharge of the duties; failure to obey a court order; failure to account for a sale or to produce the assets; wasting or maladministration; failure to give bond; felony conviction; insolvency of a corporate personal representative; holding conflicting or adverse interests against the estate, which does not apply to a surviving spouse's exercise of the elective share, family allowance or exemptions; revocation of probate of the will that named the personal representative; removal of domicile from Florida if domicile was required; no longer entitled to appointment. | § 733.504(1) to (12) |
| Who starts the proceeding | The court on its own motion or an interested person by petition, filed in the court that has jurisdiction of the administration. Removal does not release the personal representative or the surety. | § 733.505, § 733.506, Fla. Prob. R. 5.440(a) |
| After removal | File an accounting within 30 days. Deliver the records and property to the successor immediately or within the time the court sets. Failure is punishable by contempt. | Fla. Prob. R. 5.440(b) to (d), § 733.508 |
| Curator | The court may appoint a curator when necessary, including without notice if there is significant danger that property will be wasted, destroyed or removed. Bond is required unless waived. A curator files reports with the court when the court deems it necessary. | § 733.501 |
Sources: the 2026 Florida Statutes and the Florida Probate Rules, October 15, 2026 edition, as linked in each row.
Changes effective July 1, 2026
Two 2026 acts took effect July 1, 2026. The table lists the sections that touch a personal representative's work. The effective date is the only applicability point stated here; the text of each act controls.
| Section | Change | Act |
|---|---|---|
| § 733.603 | Amended. A personal representative may invoke the court's jurisdiction to resolve questions about the estate or its administration, or to enforce the authority of a personal representative conferred by the code. | Ch. 2026-57, § 3 |
| § 733.612(28) | Added. A personal representative may, without a court order, institute a proceeding to enforce his or her authority as personal representative. | Ch. 2026-57, § 4 |
| § 733.6125 | Created. In a proceeding to enforce a personal representative's authority, the court awards a prevailing personal representative taxable costs, including attorney fees, and may direct payment from a person whose action or inaction necessitated the proceeding or from a person with an interest in the estate. | Ch. 2026-57, § 5 |
| § 655.933, § 655.936 | Amended. Access to a decedent's safe-deposit box and delivery of its contents or property held in safekeeping. | Ch. 2026-57, §§ 1 and 2 |
| § 733.6171 | Amended. Compensation of the attorney for the personal representative; see the guide on probate costs. | Ch. 2026-57, § 6 |
| § 733.501 | Amended. Appointment of a curator without notice requires significant danger; bond; reports to the court and court review. | Ch. 2026-85, § 1 |
| §§ 735.201, 735.302, 735.303, 735.304 | Amended. The dollar limits for summary administration and the small-estate shortcuts. See the guide on probate costs for the amounts. | Ch. 2026-57, §§ 7 to 10 |
Sources: ch. 2026-57, Laws of Fla. (CS/HB 1337) and ch. 2026-85, Laws of Fla. (CS/HB 131), each effective July 1, 2026.
Sources
Last checked: October 17, 2026. Statutes are cited to the 2026 Florida Statutes on the Florida Senate site; rules to the Florida Probate Rules, October 15, 2026 edition, The Florida Bar.
- § 731.201. General definitions.
- § 732.402, § 732.403, § 732.804 and § 732.901, Fla. Stat. (2026). Exempt property; family allowance; disposition of the body; production of wills.
- § 733.212, § 733.2121, § 733.301, § 733.302, § 733.303, § 733.304, § 733.305 and § 733.309. Notices; who may be appointed; executor de son tort.
- § 733.402, § 733.403, § 733.501, § 733.502, § 733.503, § 733.504, § 733.505, § 733.506 and § 733.508. Bond; curators; resignation; removal.
- § 733.601, § 733.602, § 733.603, § 733.604, § 733.6065, § 733.607, § 733.608, § 733.609, § 733.610, § 733.611, § 733.612, § 733.6125 and § 733.613. Duties, inventories, possession, liability, powers.
- § 733.617, § 733.619, § 733.620, § 733.6171. Compensation; individual liability; exculpation.
- § 733.702, § 733.703, § 733.705, § 733.706, § 733.707, § 733.708, § 733.710, § 733.805 and § 733.901. Claims; order of payment; abatement; discharge.
- § 655.933, § 655.936 and § 736.0810. Safe-deposit access by fiduciaries; recordkeeping and identification of trust property.
- Fla. Prob. R. 5.030, 5.200, 5.235, 5.240, 5.241, 5.320, 5.340, 5.342, 5.360, 5.395, 5.400, 5.401, 5.430 and 5.440, Florida Probate Rules, October 15, 2026 edition, The Florida Bar.
- Ch. 2026-57, Laws of Fla. (CS/HB 1337) and ch. 2026-85, Laws of Fla. (CS/HB 131), effective July 1, 2026.
- IRS Publication 559, Survivors, Executors and Administrators (2025); IRS, Instructions for Form 1041 (2025); IRS, Instructions for Form 7004 (Rev. December 2025); IRS, About Form 56; IRS, Estate tax; IRS, Frequently asked questions on estate taxes; 26 U.S.C. § 6075; accessed October 17, 2026.
- Florida Department of Revenue, Estate Tax; Florida Department of Health, Death Certificates; SSA, What to do when someone dies; accessed October 17, 2026.
— Common questions
What people ask us about this.
Is a personal representative the same as an executor in Florida?
Yes. The Probate Code defines a personal representative as the fiduciary appointed by the court to administer the estate, and says the term refers to what has been known as an administrator, ancillary executor or executor (§ 731.201(28)). The court's authority is called letters of administration whichever title was used before (§ 731.201(24)).
Who can be a personal representative in Florida?
A person who is sui juris and a Florida resident at the time of the death (§ 733.302), who has no felony conviction, no conviction for abuse, neglect or exploitation of an elderly person or disabled adult, is mentally and physically able to serve and is 18 or older (§ 733.303). A nonresident qualifies only in the relationships listed in § 733.304, and a bank or trust company authorized to act may serve (§ 733.305).
Who is prohibited from being a personal representative?
A person convicted of a felony, convicted of abuse, neglect or exploitation of an elderly person or disabled adult, mentally or physically unable to perform the duties, or under 18 (§ 733.303(1)). A court employee or officeholder cannot be appointed when no one with preference applies (§ 733.301(3)).
Can a nonresident be a personal representative in Florida?
Yes, if the person is a legally adopted child or adoptive parent, a lineal relative, a spouse, brother, sister, uncle, aunt, nephew or niece of the decedent, a lineal relative of one of those persons, or the spouse of a qualified person (§ 733.304).
How much can a personal representative charge in Florida?
The commission is presumed reasonable in a formal administration at 3 percent of the first $1 million of compensable value, 2.5 percent above that up to $5 million, 2 percent above that up to $10 million and 1.5 percent above $10 million (§ 733.617(2)). The personal representative may renounce all or part of it (§ 733.617(4)), and the court may increase or decrease it on petition (§ 733.617(7)).
Do executor fees get reported to the IRS?
Fees paid to a personal representative from an estate are included in gross income. A person who is not in the business of being an executor reports them on Schedule 1 (Form 1040), line 8z; a person in that business reports them as self-employment income on Schedule C (IRS Publication 559, 2025).
Can a personal representative sell property?
Yes. Personal property and other assets can be disposed of without a court order (§ 733.612(5)). Real property can be sold without a court order if the will gives a specific power to sell or mortgage it, or a general power to sell any asset (§ 733.613(2)). Without that power, the court must authorize or confirm the sale before title passes (§ 733.613(1)).
Am I personally liable if the estate runs out of money?
Not for the decedent's debts as such. A personal representative is individually liable on a contract only if the representative capacity was not revealed (§ 733.619(1)), and for torts or obligations of ownership only if personally at fault (§ 733.619(2)). A breach of fiduciary duty makes the personal representative liable to interested persons for the damage or loss (§ 733.609(1)). A personal representative of an insolvent estate can be personally responsible for tax debts in the circumstances described in IRS Publication 559.
How long does the role last?
Until the court discharges the personal representative after administration is complete (§ 733.901). The final accounting and petition for discharge are due within 12 months after letters issue for an estate that files no federal estate tax return, otherwise within 12 months after the return is due, and the court can extend the time for cause (Fla. Prob. R. 5.400(c)).
Can a personal representative resign?
Yes, with court approval. After notice to interested persons the court may accept the resignation and revoke the letters if the estate's interests are not jeopardized. The resigning personal representative and the surety stay liable for past acts (§ 733.502; Fla. Prob. R. 5.430).
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