Service guide · Florida estate and trust administration

A guide for Florida personal representatives and trustees

What Florida personal representatives and successor trustees must do: fiduciary duties, required notices, creditor claims, taxes, distributions, and closing.

By Attorney Season A. Chisholm, Spanski Law, PLLC · Last reviewed September 11, 2026

The short answer

A personal representative settles a probate estate under court supervision, and a successor trustee, the person named to take over a trust, administers it without going to court. Both are fiduciaries, people who manage property for others. They must protect the assets, give the notices Florida law requires, pay valid debts and taxes, keep careful records, and distribute what remains in the proper order. Following that order helps protect the fiduciary personally.

Key facts

Personal representative's authority
Begins when the court issues letters of administration
Successor trustee's authority
Begins under the trust document, without a court appointment
Notice of trust
Filed with the court after the death of the person who created the trust
Notice to trust beneficiaries
Within 60 days after the trust becomes irrevocable
Probate inventory
Due within 60 days after letters are issued
Creditors' claims
Generally barred two years after the death

What does it mean to be a fiduciary?

A fiduciary manages property for other people and must act loyally, carefully, and impartially for the beneficiaries.

Personal representatives and trustees can be held personally responsible for losses caused by mistakes, such as distributing property too early or mixing estate funds with their own. Careful records and following the required order of steps help protect the fiduciary.

What should a personal representative or trustee do first?

Secure the property, gather the key documents, and wait to pay debts or distribute anything until notices, claims, and taxes are addressed.

  • Locate the original will and any trust documents.
  • Obtain several certified copies of the death certificate.
  • Secure the home, vehicles, and valuables, and keep insurance in force.
  • Collect the mail, and list the person's accounts, debts, and recurring bills.
  • Keep the person's money separate from your own, and do not use your own funds to pay the person's debts.

What are a Florida personal representative's duties?

A personal representative administers the probate estate under the supervision of the court, following the steps and deadlines Florida law sets.

  • Petition for appointment and receive letters of administration.
  • Serve the notice of administration on the beneficiaries and the surviving spouse.
  • Publish the notice to creditors and serve it on known creditors.
  • File the inventory within 60 days after letters are issued.
  • Open an estate bank account and keep estate funds separate.
  • Review claims, pay valid ones in the order Florida law sets, and object to improper ones.
  • Coordinate the final income tax return and any other tax filings.
  • Account for the estate, distribute the property, and ask the court for discharge.

What are a Florida successor trustee's duties?

A successor trustee administers the trust under its terms and the Florida Trust Code, without court supervision unless a problem arises.

  • File a notice of trust with the court in the county where the person who created the trust lived.
  • Within 60 days, notify the qualified beneficiaries of the trust's existence, the trustee's name and address, and their right to request a copy of the trust and to receive accountings.
  • Keep the beneficiaries reasonably informed and provide trust accountings.
  • Manage and invest the trust property prudently.
  • Pay the trust's expenses and, when the probate estate cannot, the person's debts and taxes.
  • Distribute the property under the trust's terms and obtain signed receipts.

How are creditors' claims handled?

In probate, the notice to creditors starts a claim period of generally three months. Claims not filed on time are generally barred, and claims are generally barred two years after the death.

A trust has no creditor notice of its own. That is one reason a probate case is sometimes opened even when most of the property is held in a trust: the notice to creditors can cut off late claims.

Which tax returns may be required?

The returns usually include the person's final income tax return, sometimes a fiduciary income tax return for the estate or trust, and, for very large estates, a federal estate tax return.

Florida has no estate tax and no inheritance tax. An estate or a trust generally must file a federal fiduciary income tax return for any year in which it has gross income of $600 or more. Spanski Law coordinates with the family's CPA on each return and its deadline.

When is it safe to distribute property?

Distribute property only after the creditor period has ended, valid claims, expenses, and taxes have been paid or provided for, and each beneficiary's share has been confirmed.

Distributions should be documented with signed receipts. Distributing too early can leave the fiduciary personally responsible if a valid claim or tax bill appears later.

How is an estate or trust closed?

A probate estate closes when the court discharges the personal representative after the final accounting and distribution. A trust closes when its property has been distributed and the beneficiaries have signed receipts.

Can a personal representative or trustee be paid?

Yes. Florida law allows personal representatives and trustees reasonable compensation unless the will or trust provides otherwise.

Many family members choose to serve without a fee. Any compensation should be documented so it is not questioned later.

Common questions

Is a personal representative personally liable for the person's debts?

No, not for the debts themselves. A personal representative can become personally responsible, however, for losses caused by mistakes, such as distributing property before valid claims are paid.

Can a beneficiary also serve as personal representative or trustee?

Yes. Family members who are beneficiaries often serve. They must still treat all beneficiaries fairly and keep complete records.

What if I do not want to serve?

You can decline. The will or trust usually names an alternate, and if it does not, Florida law provides how a replacement is chosen.

Does a trustee have to live in Florida?

No. Florida's residency requirement applies to personal representatives, not to trustees, although a trustee who lives nearby may find the role easier.

Learn more

General information about Florida law as of the date this guide was last reviewed. It is not legal advice and is not a substitute for a conversation about your own circumstances.

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