Probate, Creditors And Taxes The probate process not only involves transferring property to beneficiaries, but paying creditors and taxes as well. This section explains how and when outstanding obligations to the deceased may pass onto his or her estate, how creditors make claims on the estate for unpaid bills, what responsibilities beneficiaries, spouses and children may have to the estate as well as the implications of federal and state taxes that arise in the probate process.