When an individual passes away, his/her will or trust identifies a representative to administer his/her estate. This representative is referred to as the executor (male) or executrix (female) and is generally approved or assigned by the local circuit court. The Internal Revenue Service tasks this representative to file a final personal return and information returns until the estate is completely transferred to the heirs.
Administrator is a court term used to describe the individual responsible for the affairs of another. The term administrator is most commonly found in the documents associated with children or deceased individuals.