It depends on what you mean by "close the estate". There is no formal document that is filed that indicates that an estate is closed, or that the administration is finished. Usually when the estate tax return has been filed, and the last distribution made, the estate is considered "closed". Are there still assets in the decedent's name that have not been distributed to beneficiaries? Are there still transfers that need to be completed? If the executor of the estate is not doing his/her job, you can petition the court to have them removed, and have the final things from the estate completed. Call my office if you have any other questions. Good luck.
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