Executor Checklist Georgia: Probate Court Routes and Deadlines

Georgia gives a first-time executor more choices than many states, and that is what makes the start confusing. This executor checklist Georgia families can work from explains the Probate Court proceedings, the deadlines in the Official Code of Georgia, the order of the work and the points where outside help is worth considering.

The personal representative in Georgia

An executor is named in the will; an administrator is appointed when there is no will or the named executor cannot serve. Both are personal representatives, and both answer to the Probate Court of the county where the deceased lived. The court issues Letters Testamentary to an executor and Letters of Administration to an administrator.

Court staff and the judge cannot tell you which proceeding to use, because that could be the unauthorized practice of law. Without a lawyer, that choice is yours, which is why the route check below matters.

Route check: which Probate Court proceeding fits

Georgia probate courts use statewide standard forms (GPCSF). GPCSF 1, the general instructions, is the place to start.

• Will, common form (GPCSF 4). Probate without notice to the heirs.
• Will, solemn form (GPCSF 5). All heirs receive formal notice and a deadline to object. If the named executor cannot or will not serve, an administrator with the will annexed is appointed (GPCSF 7).
• No will, Letters of Administration (GPCSF 3). Used when, for example, heirs do not agree, there are unpaid debts or property must be sold. Administrators generally post bond and file an inventory and returns unless the court grants waivers (GPCSF 32).
• No administration necessary (GPCSF 9, O.C.G.A. 53-2-40 to 53-2-42). Where there is no will, no representative has been appointed in Georgia, the estate owes no debts or all known creditors consent or are served, and all heirs have signed an agreement on dividing the estate.
• Temporary letters (GPCSF 2). To collect and protect assets urgently; no payments or distributions without a special court order.

Separately, a surviving spouse or minor children may petition for year's support (GPCSF 10). Property set aside this way takes priority over the will and most debts.

Georgia deadlines

Anyone holding the will must file it even if no one plans to probate it yet, and the court can use contempt powers until it is delivered. A creditor who misses the claim period loses the right to share equally with other creditors of the same priority.

Executor checklist Georgia: the order of the work

1. File the will with the Probate Court. If it is in a safe deposit box, the bank must deliver it directly to the court.
2. Report the death to Social Security, usually through the funeral director, and return payments for the month of death or later.
3. Choose the proceeding and ask heirs and beneficiaries about waivers of bond, inventory and returns.
4. Petition and qualify. Take the oath, post any bond (GPCSF 21) and receive Letters.
5. Set up the estate: EIN, IRS Form 56 and an estate account.
6. Notify beneficiaries by certified or registered mail or statutory overnight delivery, return receipt, unless they waived notice in writing.
7. Publish the creditor notice in the county's official newspaper.
8. File the inventory and mail copies, unless relieved or waived.
9. Get court permission before selling property (GPCSF 13), unless the will or a court order grants the power.
10. Pay debts and distribute after the creditor period, then petition for discharge (GPCSF 33).

Taxes and fees

Georgia levies no estate tax for current deaths and has no inheritance tax. The deceased's final state income tax return and any estate income tax return go to the Georgia Department of Revenue, and vehicles are transferred through the County Tag Office.

Federal rules apply as everywhere: the final Form 1040, generally due April 15 of the year after death; Form 1041 in any tax year the estate has gross income of $600 or more; and Form 706 only where the estate exceeds $15,000,000 for 2026 deaths or portability is elected. Probate Court filing fees are set by each county court; check the current schedule.

When a lawyer is worth considering

Georgia does not require you to hire a lawyer to file in Probate Court, and the standard forms are designed for public use. A lawyer is strongly advisable if the will is contested, the estate is insolvent or real estate must be sold, and it may also help when you are unsure which proceeding fits.

The Steady Executor Georgia kit is made up of five files: a user guide to the Probate Court proceedings and federal steps, an executor workbook that calculates deadlines and tracks assets, debts, the estate account and distributions, financial letters, services and agencies letters, and beneficiary letters with a receipt form for distributions.

Sources

• Council of Probate Court Judges of Georgia: Standard Forms
• O.C.G.A. 53-5-5 (duty to file will)
• O.C.G.A. 53-7-41 (notice to creditors)
• O.C.G.A. 53-7-30 (inventory)
• O.C.G.A. 53-3-5 (year's support)
• Georgia DOR: Estate Tax FAQ
• IRS Publication 559, Survivors, Executors, and Administrators