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If I had kept her checking open with those funds and it created any interest that would have to be reported. I would have to file again for the next tax year. you should definitely wait if taxes are not squared away. i had moms taxes done by a CPA and i knew returns had been accepted since filed electronically. again like another posted this isnt legal advice and i followed a lawyers instructions.
I am of the understanding that debtors are given a chance to place a claim on the estate. That's why probate can't be closed for a certain time, to give creditors the time to place a claim. I didn't need to do it but sometimes a notice needs to be placed in a newspaper making debtors aware that someone has died and any claims should be sent to the Executor. Not sure if this is done anymore with the scams that go on. You as the Executor should have made sure nothing was owed. Once Probate is closed and money distributed, I don't think a creditor can make a claim on the estate. They can try, but you don't need to pay them.
Knowing Mom was going to need Medicaid eventually, I made sure all her bills were paid. To the point that one medical billing person was surprised I cared. (I did collections for a living) I had gotten the Medicare statements but nothing from the provider so I called. Seemed the acct was on hold because they needed to resubmitted paperwork because of the wrong code. Once they received their money a statement was sent and I paid it. Mom owed no one when she went on Medicaid.
They did make me get a EIN to open the account not sure what that will be used for if anything?
if this is about keeping open a bank account, on that I’d close it out the month before it goes negative balance due to service charge. Take your letters Testamentary and meet with a bank officer to schedule this.