Once I open an estate account for my deceased mom's estate, what are the next steps I need to do to distribute funds?

As a general rule you won't be able to open an "estate account" until you've been appointed as the "personal representative" (executor or administrator) by the Court in a probate proceeding.  Once you're appointed you are required to pay your mother's debts from her assets before you would be able to distribute any funds.  In fact, you cannot distribute funds unless and until you have Court permission to do so. If your mother's entire estate is worth $150,000 or less, then you might be able to avoid probate by using a Small Estate proceeding. I suggest you contact a probate lawyer and get some one-on-one advice. The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.