A personal representative of an estate can be an executor, an administrator, or anyone who is in charge of the decedent's property.

Executor. Generally, an executor (or executrix) is named in a decedent's will to administer the estate (property and debts left by the decedent) and distribute properties as the decedent has directed.

Administrator. An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve.

Personal representative. In general, an executor and an administrator perform the same duties and have the same responsibilities. For simplicity, the term personal representative will be used throughout this chapter to refer to these "appointed" representatives and to representatives who are not appointed, but are in charge of a decedent's property.

The surviving spouse may or may not be the personal representative, depending on the terms of the decedent's will or the court appointment.

Duties

The primary duties of a personal representative are to collect all of the decedent's assets, pay the creditors, and distribute the remaining assets to the heirs or other beneficiaries.

The personal representative must also take the following actions.

1. Notify the IRS (as discussed below) that he or she is acting as the personal representative.
2. File any income tax return and estate tax return that is due. (See Final Return for the Decedent, next).
3. Pay any income tax and estate tax that is due.
4. Provide the payers of any interest and dividends the name(s) and identification number(s) of the new owner(s). (See Interest and Dividend Income (Forms 1099) later.)

For more information on the duties and responsibilities of the personal representative, see Duties under Personal Representatives in Publication 559.

Notifying the IRS. You can use Form 56 to notify the District Director and the Internal Revenue Service Center, as required. See the instructions for Form 56 for more information.

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