Skip to main content
Alaska Executor Duties
Pillar GuideAlaska30 min read

Alaska Executor Duties

Alaska personal representative duties from Court System forms: the 30-day heir notice, the inventory, the creditor window, taxes and closing.

By Settled Editorial

An Alaska executor or administrator, called a personal representative, signs an acceptance of duties before letters issue, sends information to the heirs and devisees within 30 days of appointment, takes control of the estate and prepares an inventory within three months, publishes and mails a notice to creditors, decides every claim within 60 days after the four-month claim period, pays the family allowances, costs and claims in their set order, files the tax returns the estate owes, distributes what is left and closes the estate no earlier than six months after the first publication.

Here is how we sourced this page. The Alaska Statutes are published at akleg.gov, and that host answers our research agent with an HTTP 403 page reading "Please contact the site owner for access." We did not read the statutes there or through any copy of them. Every rule below comes from the Alaska Court System itself: its probate forms, its self-help probate pages and the Alaska Rules of Probate Procedure, all read on September 28, 2026. Where we give an AS section number, it is the number a Court System form or rule prints beside that rule. The Court System applies these statutes every day, but its pages summarize them rather than quote them, so confirm any date that matters with the court location handling your case.

Every Alaska estate is a Superior Court case. The Court System tells filers to file in the court location in the judicial district where the person who died lived, so start with the Alaska Superior Court locations by judicial district. Read this page beside every dated duty in order and the probate process around these duties. It is general information about Alaska probate, not advice about one estate.

Alaska Says "Personal Representative," and the Job Starts With a Signed Acceptance

The Court System's forms and self-help pages call the office personal representative whether a will named you or the court picked you from the priority list. The court's paperwork differs only in the letters it issues: letters testamentary when there is a will, letters of administration when there is not.

Who may serve. The Court System's personal representative FAQ says any suitable individual 19 years or older may serve, and so may an organization such as a bank or trust company. You do not have to live in Alaska. The priority order depends on the will.

  • With a will: the person the will names as personal representative; the spouse, if the will leaves the spouse property; anyone else the will leaves property to; the spouse, if the will leaves the spouse nothing; any heir; and any creditor once 45 days have passed since the death.
  • Without a will: the surviving spouse; any heir; and any creditor once 45 days have passed.

A person with priority does not have to serve. Anyone with equal or higher priority can consent to someone lower on the list by signing form P-306, Nomination for Appointment of Personal Representative with Lower Priority, and those nominations are filed with the papers that start the case.

The acceptance comes first. Alaska Probate Rule 7 says that before letters testamentary issue, the personal representative shall sign and file an acceptance that recites that you understand and accept the duties and liabilities of the appointment. The Court System's version is form P-335 (will) or P-336 (no will), revised 5/21, and page one is a sworn list of nine duties you agree to perform:

  1. Complete form P-340, Information to Heirs and Devisees.
  2. Deal with creditors through form P-341, Notice to Creditors, and form P-345, the notice allowing or disallowing a claim.
  3. Gather the estate property, inventory it on form P-370, and determine assets and liabilities and transfer property through form P-380, Accounting and Proposed Distribution.
  4. Pay the homestead, exempt property and family allowances to the surviving spouse or minor children.
  5. Pay required state and federal taxes (income, property, estate).
  6. Pay the costs of administering the probate, including any bond.
  7. Tell the court your address and phone number in writing.
  8. Wrap up the final business affairs of the person who died.
  9. Close the estate as soon as appropriate.

You sign that page before a notary or court clerk, and the Court System notes that notary services are free at every state court office. Page two is the letters themselves, which you leave blank. Its footnote explains who signs: a registrar may make an informal appointment under AS 13.16.115 without a hearing or notice, and a judge makes a formal appointment under AS 13.16.145 after a hearing and notice.

The waiting period. The Court System's informal probate page says the court will not sign letters until enough time has passed since the death: 5 days for an Alaska resident, and 30 days for a non-resident unless the will says Alaska law applies or you were already appointed in another state, in which case 5 days. After that the court usually takes a few days to a few weeks to sign. The same page suggests asking for 3 to 5 extra certified copies, because banks and title companies often keep one.

Do you need probate in Alaska?

Answer a few questions to see whether Alaska probate is required and which process applies.

Take the 2-minute assessment

What Rule 7 Adds: The Statute Behind Each Duty

The acceptance form speaks plain English. Probate Rule 7 carries the same list with the statute numbers, which is the version to cite when a bank or an heir asks where a duty comes from. The acceptance must acknowledge the duty to:

Rule 7DutyAS section the rule prints
(a)Take possession and control of the decedent's property, determine the liabilities, and complete an inventoryAS 13.16.380 (possession); AS 13.16.365 (inventory)
(b)Provide notices to heirs and devisees, except as provided for small estatesAS 13.16.360; exception AS 13.16.690
(c)Provide notice to creditors, publish notice when required, and accept or reject claimsAS 13.16.455 to 13.16.515
(d)Advise the court in writing of your address and telephone numberProbate Rule 8
(e)File returns for state estate taxes if requiredAS 43.31.121 and AS 43.31.250
(f)Pay the homestead, exempt property and family allowances, costs of administration and other claims, and distribute the assetsAS 13.12.401 to 13.12.405; AS 13.16.470
(g)Close the estate as soon as appropriateAS 13.16.620 to 13.16.670

Rule 8 makes (d) a running duty. You advise the court in writing of every change of address and telephone number from the day the estate opens until it is closed and you are discharged. Heirs and devisees owe you the same courtesy: Rule 8(b) requires them to tell you in writing when their address or phone changes, and it has you tell them about that duty in the notice under AS 13.16.360.

Bond: Required Unless Someone Waives It

Alaska's default runs the opposite way from some Uniform Probate Code states. The Court System's FAQ answers "Do I have to file a bond?" with yes, then adds that the will or the interested persons usually waive it. You do not file bond when:

  • the will waives it;
  • every devisee (with a will) or every heir (without one) signs form P-334, Waiver of Bond Requirement, which prints AS 13.16.255 and is signed before a notary or clerk;
  • the personal representative is a qualified organization; or
  • the court waives it.

Where bond applies, the amount comes from the will, from the court, or from your own best estimate of the value of the personal property plus a year's income from all the property, real property included. Bond is filed before appointment. Later, an heir, devisee or creditor with an interest worth more than $1,000 may demand bond in writing, unless the will, the court or a waiver already settled the question. Once you receive that demand you may only protect the estate until the bond is posted or excused, and if you do not post it within 30 days the demanding person can ask the court to remove you. Settle this early with Alaska probate bond rules.

The 30-Day Information to Heirs and Devisees

This is the first dated duty after appointment.

The form. P-340 (11/17), Information to Heirs and Devisees, footer AS 13.16.360.

The deadline. The form's instruction reads: "You must send a copy of this document within 30 days of appointment to all persons named in the decedent's will and to all persons with an interest in the estate." The clock runs from appointment, not from the death.

Who gets it. Everyone named in the will and everyone who would inherit without one. The Court System's FAQ is direct that you include the heirs even when there is a will.

How. Regular mail or personal delivery. The certificate of service at the bottom records the date, the method and every person served.

What it says. The date of death, the date of your appointment, whether you filed bond or why none was required, that the estate's papers are on file with the court, and that recipients must tell you in writing when their address or phone changes.

Rule 7(b) carves out one exception, the small-estate procedure of AS 13.16.690, which is covered under closing below.

Tax IDs Before Bank Accounts

The Court System's duty chart lists two IRS filings "as soon as practical" after appointment:

  • Form SS-4 for an Employer Identification Number for the estate. You need it to open an estate bank account and to file the estate's returns. The Court System warns never to use the decedent's Social Security number or your own on an estate account.
  • Form 56, Notice Concerning Fiduciary Relationship, which tells the IRS you act for the person who died so its mail about their returns comes to you.

Take Control, Keep the Money Separate

Rule 7(a) and the Court System's inventory page describe the same duty: gather the property by taking possession or control of it, then manage and protect it for everyone with an interest, creditors included. You may leave an item with the person who is supposed to receive it if the probate does not need it.

The Court System's page turns that into a working list:

  • Open an estate checking account with a certified copy of your letters and the estate EIN, and put nothing into it except estate money. Keep estate funds apart from your own.
  • For a house or land: pay taxes and assessments when due, keep casualty and liability insurance in force, keep the mortgage current so the lender does not foreclose, change the locks, collect rent, and keep the place in repair. Title can usually stay in the decedent's name until you transfer it.
  • For personal property: secure jewelry and firearms, store loose items safely, keep any loan current, insure what needs insuring, and do not let anyone use a vehicle until it is insured.
  • Guard against identity theft: destroy credit cards and change passwords on online accounts. The rules on reaching those accounts are covered in online accounts and digital assets.
  • You may give away or throw out items of so little value that they do not benefit the estate. Expensive items go to charity only if the person who died pledged them in writing.

The Court System's FAQ describes the power that comes with the duty: you can do almost anything the person who died could do with estate property, including buying and selling property, settling debts, making repairs, entering contracts and leases, investing and continuing most business dealings, and you can hire lawyers, accountants, appraisers, real estate agents and caretakers. A person who deals with you on the strength of your letters may assume you hold all of an owner's powers unless they actually know of a limit. Co-personal representatives generally must act together, except that one may act alone in an emergency to preserve the estate when the other cannot be reached in time.

The Inventory Is Due in Three Months

Form P-370 (7/14), Inventory of Property, footer AS 13.16.365, opens with the deadline: "Within three months of appointment, the personal representative must prepare and file this inventory of property owned by the person who died."

Each line carries four columns: a description of the property, its fair market value on the date of death, any encumbrance (loan, lien or joint ownership, with the amount and who is owed), and the net value. If a professional appraiser valued an item, the appraiser's name and address go beside it. The Court System's inventory page adds two habits that save trouble later: note how the person held title (sole, joint, with survivorship) and list every joint owner or payable-on-death beneficiary, because that sorts probate property from property that passes outside the case.

For values, the same page accepts the tax assessment, recent comparable sales, an appraisal or a broker's opinion for real property; online pricing guides or comparable listings for vehicles and boats; group values for household goods and personal effects (sentimental items at zero); the date-of-death balance with interest for accounts; and the death benefit for life insurance.

Who gets a copy. You must send a copy to any interested person who asks for it.

Filing. The form tells you to prepare and file it, and its certificate says it "should also be filed with the court". The Court System's inventory page puts it more softly: "You can also file the original with the court." Filing avoids the question, and the formal closing form P-360 asks you to state that you "filed or served" an inventory.

Corrections. Property found later, or a value that turns out wrong, goes on a supplementary inventory. It goes to everyone who received the original, and to the court if you filed the original there.

Creditors: Publish, Mail, Then Decide Within 60 Days

Next comes the step that sets the earliest closing date, so the Court System advises publishing as soon as you are appointed. Work through the Alaska creditor claim process for the full detail.

Publish. Form P-341 (9/18), Notice to Creditors, footer AS 13.16.450, tells creditors to present claims "within four months after the date of the first publication of this notice or the claims will be forever barred." You publish it once a week for three weeks in a row in a newspaper commonly read in the judicial district where you filed. The newspaper charges for it, and the estate may pay. When the paper sends proof of the dates, file form P-342, Affidavit of Publication.

Mail or deliver it to known creditors. The Court System says you must mail or deliver the notice to every creditor you know about or could reasonably find. Skip that and the creditor has three years from the date of death to bring a claim. If that creditor surfaces after you have paid the others and distributed the property, you may have to pay the claim from your own funds, and the people who inherited may have to hand property back. Rule 7's committee note gives the reason: actual notice may be constitutionally required to bar a known or reasonably ascertainable creditor's claim. Search the mail, bank and card statements, checkbooks, tax returns and court records for judgments and liens.

Decide each claim. Claims can come to you or to the court, so check the court file when the four months end. You then have 60 days to act. A claim you do nothing about is allowed at the end of those 60 days. To reject one, send the creditor form P-345 (7/14), Notice of Allowance or Disallowance of Claim, footer AS 13.16.475, and file it. The creditor then has 60 days from your mailing date to petition the court or sue, or the claim is barred.

Small estates skip this step. If the inventory shows the estate is no larger than the allowances plus administration costs, reasonable funeral expenses and last-illness medical bills, the Court System says you do not need to publish or pay creditors, and you close with form P-350.

Pay the Family First, Then Claims in Class Order

The Court System puts the allowances ahead of every creditor, and ahead of a will that disinherits the spouse or children:

PaymentAmount the Court System statesPaid to
Homestead allowance$27,000The surviving spouse; if none, divided among minor and dependent children
Family allowanceUp to $18,000 (more in some cases)The spouse and minor children the decedent was supporting
Exempt property$10,000The surviving spouse; if none, all of the children

Together they can reach $55,000 or more. If the estate cannot cover all three, homestead comes first, then the family allowance, then exempt property. A spouse or child may disclaim them by filing a document with the court. A couple who signed a community property agreement or trust under the Alaska Community Property Act may own property that passes differently, so read that paperwork before you count what belongs to the estate.

After the allowances, the Court System's debts page prints the order when money runs short. You pay each class in full before the next class sees anything, and a class you cannot pay in full gets the same percentage across every claim in it:

  1. Secured claims, as to the security only
  2. Probate expenses (court and publication fees, appraisals, lawyer, accountant and personal representative fees)
  3. Funeral expenses
  4. Debts and taxes with priority under federal law, and past-due child support
  5. Medical and hospital expenses of the last illness
  6. Debts and taxes with priority under state law
  7. All other claims

Paying a lower class while a higher one goes short can leave you reimbursing the estate personally. If there is any doubt the estate covers everything, the Court System's advice is to wait out the four months and any disallowance before paying. The class-by-class detail is at which debts get paid first.

One more reach exists when the probate estate is short. Survivorship and payable-on-death money held at a bank or credit union can be pulled back for creditors, but only if a creditor asks you in writing and you start a court proceeding against the recipient within one year after the death.

Taxes: No Alaska Estate Tax Collected Since 2005, Federal Returns Still Yours

The Court System's Federal Tax Matters page answers the state question in one line: "As of 2005, Alaska no longer collects a state estate tax." Probate Rule 7(e) still lists the duty to file state estate tax returns if required by AS 43.31.121 and AS 43.31.250, so the rule text has not been updated to match. If the person lived in another state or owned property there, that state may tax the estate.

The federal returns fall on you. The Court System's duty chart lists:

  • the final individual return, Form 1040, by April 15 of the year after the death;
  • the estate's income tax return, Form 1041, if necessary, usually by the same date;
  • the estate tax return, Form 706, if required, within nine months of the date of death.

The Court System's own page quotes older federal thresholds, so take the current filing threshold from the IRS. The same page warns that the court can hold you personally responsible for interest or penalties that are your fault. Check whether the estate owes any estate tax early, because the nine months run from the death.

Alaska-Only Assets on the Checklist

Four kinds of property show up in Alaska estates and almost nowhere else, and the Court System's Transferring Ownership of Assets page covers each.

The Permanent Fund Dividend. The estate can claim the dividend if the person who died qualified. The page lists three cases: they met the requirements for the year before death and applied before the deadline; they met those requirements but died before the deadline; or they received the previous year's dividend, met the requirements in the year they died and were a resident for at least 180 days right before death. The personal representative, or a successor collecting by affidavit, can apply or collect. The deadline is the end of the application period for the dividend year after the death, usually March 31.

ANCSA Native corporation stock. Stock issued under the Alaska Native Claims Settlement Act passes by a stock will on the back of the certificate or the corporation's own testamentary form, then by the person's will, and otherwise by the rule the page sets out. The Native corporation, not the probate court, decides who receives it, and the stock is treated as nonprobate property. Contact the corporation early.

Restricted Native allotments and townsite lots. These pass only through a federal Bureau of Indian Affairs probate before a federal judge, never through the Alaska Superior Court. If there is a will, you give the original to the BIA and file a certified copy in the Alaska case for the other property.

Commercial fishing permits. A limited entry permit can go to only one person, and the Commercial Fisheries Entry Commission has its own estate forms. Federal Individual Fishing Quotas can pass by a beneficiary designation filed with the National Marine Fisheries Service.

What an Alaska Personal Representative Gets Paid

Probate Rule 7.1 opens: "A personal representative's fee shall be reasonable." It then lists ten factors the court may weigh: the time and labor required, how complicated the estate is, the skill and training the job needs, the personal liability you are exposed to, the time taken from your profession, your expenses and whether the estate paid them, any agents you hired and their fees, whether you charged separately for serving as the estate's lawyer, accountant, appraiser or manager, whether more than one personal representative serves, and other equitable factors. Alaska publishes no percentage schedule. The page on reasonable compensation in Alaska sets out the rule and its factors on their own.

The Court System's FAQ adds three practical points. If the will sets a fee, you must choose either that fee or a reasonable fee before you are appointed. You may serve for nothing, which sole heirs often do because the fee is taxable income while an inheritance usually is not. And you should keep a daily log of the date, the time spent and what you did, because that record is what the court and the heirs weigh. The accounting that record feeds is covered in the accounting beneficiaries can ask for.

Distribute, Get Receipts, Close

Distribution order. The Court System's personal representative FAQ runs allowances and exempt property first, then costs of probate as they come due, then creditor claims, debts and taxes in class order, then what remains to the heirs or devisees. Its distribution page adds that when you are sure the estate covers everything, you may transfer property earlier; when you are not, wait.

An optional proposal. You may send a proposal for distribution (form P-380 works) naming who gets what and its value. A person who does not object to the kind or value of their share within 30 days of mailing or delivery cannot object later. The Court System suggests it where the probate has been contested or communication has been thin.

Receipts. Have each recipient sign form P-385, Receipt and Release, and file the originals when you close.

Mistakes can be recovered. You may recover property distributed improperly within three years after the death or one year after the distribution, whichever is later.

Closing. Probate Rule 12 makes closing a duty once administration is complete. The Court System lists the routes:

RouteFormWhenWhat follows
Sworn statement, informal estate (most common)P-355 (7/22), footer AS 13.16.630You published notice to creditors more than six months agoYour powers continue one year, then end automatically if no proceeding is pending
Small estate closingP-350 (7/22), footer AS 13.16.690 and .695The estate is no larger than the allowances, administration, funeral and last-illness costsSame one-year tail; no notice to creditors needed
Formal closingP-360 (8/15), footer AS 13.16.620 and .625After a hearing on your petition, final account and proposed distributionThe court's order ends your appointment

Both sworn statements require that you sent a copy, and an accounting, to everyone who received property or whose claims went unpaid, unless they signed waivers, which you file. P-355 also has you state whether any claims remain and how they will be paid within the year.

Objections, Removal and Demands for Notice

Anyone with a financial interest can file form P-305, Demand for Notice. Once one is on file, you send that person a copy of every filing that touches their interest and notice of every hearing at least 14 days ahead on form P-339.

An interested person who thinks you should not serve, or should stop, files a request for formal probate (P-320 with a will, P-330 without). Once you have notice of it, the Court System says you must stop acting except to preserve the estate. Removal takes cause: that removal serves the estate's best interest, or that you misrepresented facts when appointed, ignored a court order, mismanaged the estate or failed to perform your duties. A person can also ask for a temporary restraining order against a single act, and the court sets a hearing within 10 days. The Court System's list of grounds includes failing to perform duties, which is how a request of that kind is commonly framed.

When to Bring In an Alaska Attorney

Nothing here tells you what to do in your own estate. These are common points at which a personal representative talks to a licensed Alaska attorney: when someone objects to your appointment or demands bond, when the estate looks unable to pay every claim and the class order decides who goes short, when a known creditor may have missed your notice, when the estate holds ANCSA stock, a restricted allotment or a fishing permit, when a federal estate tax return may be due, and before any sale or transaction that benefits you or your family. Confirm every date with the Superior Court location that holds the file.

Frequently Asked Questions

What are the duties of an executor in Alaska?

Alaska calls the executor or administrator a personal representative. Before letters issue, the personal representative signs an acceptance of duties (form P-335 with a will, P-336 without one), and Alaska Probate Rule 7 lists what that acceptance acknowledges: take possession and control of the estate and complete an inventory, send information to heirs and devisees, give notice to creditors and accept or reject claims, tell the court your address and phone number, file any state estate tax return the law requires, pay the family allowances, costs and claims, distribute the assets, and close the estate as soon as appropriate. The Court System's timeline puts the heir notice within 30 days of appointment and the inventory within three months.

Is an executor the same as a personal representative in Alaska?

Yes, for practical purposes. The Alaska Court System's forms and self-help pages use personal representative for the person the court appoints, whether a will named that person or not. The court issues letters testamentary when there is a will (form P-335) and letters of administration when there is none (form P-336). Banks and title companies may still say executor or administrator; they mean the same letters.

When does an Alaska personal representative have to notify heirs and devisees?

Within 30 days of appointment. Form P-340, Information to Heirs and Devisees, carries the instruction and prints AS 13.16.360 in its footer. It goes to everyone named in the will and to everyone who would inherit if there were no will, so heirs get it even when a will exists. The Court System says you can send it by regular mail or deliver it personally, and the form has a certificate of service where you record who received it and how.

When is the Alaska probate inventory due?

Within three months of your appointment. Form P-370, Inventory of Property, lists each item the person owned at death with its fair market value on the date of death, any encumbrance and the net value, and it names any appraiser beside the items that appraiser valued. You must send a copy to any interested person who asks. The form says to prepare and file it, while the Court System's inventory page says you can also file the original with the court, so check with the court location handling your case.

How long do creditors have to file claims in an Alaska estate?

Most creditors have four months from the first date the Notice to Creditors (form P-341) is published, once a week for three weeks in a row in a newspaper commonly read in the judicial district where the probate was filed. A creditor you knew about or could reasonably have found, and did not mail or deliver the notice to, has up to three years from the date of death. After the four months end, you have 60 days to decide each claim, and a claim you do not disallow within those 60 days is treated as allowed.

How much does an Alaska personal representative get paid?

Alaska Probate Rule 7.1 says a personal representative's fee shall be reasonable and lists ten factors the court may weigh, including the time and labor required, how complicated the estate is and the liability the personal representative faces. Alaska sets no percentage schedule. If the will sets a fee, the Court System says you must choose either the will's fee or a reasonable fee before you are appointed, and any fee you take is taxable income.

Does Alaska have a state estate tax the personal representative must file?

The Alaska Court System says that as of 2005 Alaska no longer collects a state estate tax. Probate Rule 7(e) still lists the duty to file state estate tax returns if required by AS 43.31.121 and AS 43.31.250, so the rule survives on paper. The returns a personal representative usually faces are federal: the decedent's final Form 1040, an estate income tax return on Form 1041 if necessary, and Form 706 within nine months of death if the estate is large enough to need one.

When can an Alaska personal representative close the estate?

Not earlier than six months after the first publication of the Notice to Creditors. Most informal estates close with form P-355, a sworn statement that you published notice more than six months ago, paid or settled the claims and taxes, distributed the assets and sent an accounting to those affected. Your powers continue for one year after filing and then end automatically if nothing is pending. A formal closing uses form P-360 and a court hearing, and a small estate can close with form P-350 without notice to creditors.

Sources:

It is not legal advice.

Prefer to talk it through? Get a free local attorney match (no obligation).

Settled Estate is not a law firm and does not give legal advice.

Information current as of September 28, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Alaska can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.