California
California account (Probate Code §§1060-1064)
Summary of account in the charges/credits format of Prob. Code §1061(b), with supporting schedules required by §1062 and, where applicable, §1063.
Sources
- Cal. Prob. Code §§1060-1064
- Cal. Prob. Code §16063 (trustee accounts)
- Cal. Prob. Code §10800 (statutory compensation)
- Cal. Rules of Court, rule 7.575
Notes
- Conservatorship and guardianship accounts filed in court must use the Judicial Council standard account forms (GC-400/GC-405 series) under Prob. Code §2620 and rule 7.575. For those matters we produce the supporting schedules and totals to transfer onto the Judicial Council forms.
- Trust accounts under §16063 must also include the statement of the beneficiary's right to petition and the limitations notice where applicable (§16460).
See the California sample report →
Florida
Florida accounting (Fla. Prob. R. 5.346 / Fla. Stat. §736.08135)
Summary items I-VI with Income, Principal and Total columns, and Schedules A (Receipts), B (Disbursements), C (Distributions), D (Capital Transactions and Adjustments) and E (Assets on Hand at Close, carrying and current value), following the Appendix A model format to Fla. Prob. R. 5.346. Trust accountings include every element of Fla. Stat. §736.08135(2).
Sources
- Fla. Stat. §736.08135
- Fla. Prob. R. 5.346 and Appendix A
- Fla. Stat. ch. 738 (principal and income)
- Fla. Stat. §733.617 (PR compensation)
Notes
- Rule 5.346 does not apply to guardian accountings (guardianship accounting is governed by Fla. Stat. ch. 744 and Rule 5.696).
- Final trust accountings must include a plan of distribution for undistributed assets (§736.08135(2)(f)).
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New York
New York Surrogate's Court accounting (Official Forms JA-4 / JA-7)
Principal and income accounts and Schedules A through K in the order and headings of the official Surrogate's Court accounting forms: JA-4 (trust accounting) for trusts, JA-7 (non-trust accounting) for estates.
Sources
- 22 NYCRR Surrogate's Forms JA-4 and JA-7
- SCPA Article 22 (accounting)
- SCPA §2307 (commissions)
- 22 NYCRR §207.40
- EPTL Article 11-A (principal and income)
Notes
- Schedule H (interested parties) must include the search of court records for powers of attorney and assignments; we list the parties you enter.
- Schedule K estate tax apportionment under EPTL 2-1.8 is prepared from your entries; we don't compute estate tax.
See the New York sample report →
Pennsylvania
Pennsylvania account (Orphans' Court model form of account)
Separate principal and income sections (receipts, gains and losses on sales, disbursements, distributions, balance on hand, investments made, changes in investment holdings) in the structure of the Model Estate and Model Trust Accounts in the Appendix to the Pennsylvania Orphans' Court Rules, which follow the UFAP model.
Sources
- Pa. O.C. Rule 2.1-2.4
- Pa. Orphans' Court Rules Appendix, Model Forms of Account
- Forms OC-01 (estate) and OC-02 (trust) petitions for adjudication
- 20 Pa.C.S. Chapter 81 (principal and income)
Notes
- The Petition for Adjudication / Statement of Proposed Distribution (OC-01, OC-02, OC-03) is a separate court form; this account is the attachment it requires.
- Form OC-04 (guardianship of a minor) is not supported.
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Texas
Texas trust and estate accounting
Uniform principal/income account that contains every element of a trustee's written statement under Tex. Prop. Code §113.152, and, for dependent administrations, the elements of the annual account under Tex. Est. Code §359.001.
Sources
- Tex. Prop. Code §113.151-.152
- Tex. Est. Code §359.001 (annual account)
- Tex. Est. Code §§404.001, 405.001 (independent executor accounting)
- Tex. Est. Code §352.002 (compensation)
- Tex. Prop. Code ch. 116 (principal and income)
Notes
- Tex. Est. Code §359.001 requires a sworn account and additional statements (claims, tax and bond-premium payments, safekeeping of securities). Add these in the notes before filing.
See the Texas sample report →
Illinois
Illinois trust and estate accounting
Uniform principal/income account including the trustee-account contents of 760 ILCS 3/813.1 and the receipts, disbursements and property-on-hand statement required of representatives by 755 ILCS 5/24-1 et seq.
Sources
- 760 ILCS 3/813.1 (Illinois Trust Code)
- 755 ILCS 5/24-1, 24-2 (representative's accounts)
- 760 ILCS 3/Article 11 (principal and income)
Notes
- Some Illinois circuit courts publish local account forms; check the county's local rules before filing.
Ohio
Ohio fiduciary's account (Standard Probate Form 13.0)
Recapitulation lines of Standard Probate Form 13.0, an itemized statement of receipts and disbursements (Form 13.1 structure) and assets remaining in the fiduciary's hands (Form 13.2 structure). Inventory items sold are carried at inventory value, with the gain or loss shown separately.
Sources
- Ohio Standard Probate Forms 13.0, 13.1, 13.2
- R.C. 2109.30, 2109.301, 2109.32
- R.C. 5808.13 (trustee reports)
- Ohio Sup.R. 64
Notes
- Form 13.0 must be filed on the court's form; use our schedules to complete it. Vouchers or other proof of disbursements may be required by R.C. 2109.302/2109.303 and local rule.
Georgia
Georgia trust and estate accounting
Uniform principal/income account containing the elements of a personal representative's annual return (O.C.G.A. §53-7-67 et seq.) and a trustee's report (O.C.G.A. §53-12-243).
Sources
- O.C.G.A. §53-7-67 et seq. (returns)
- O.C.G.A. §53-12-243 (trustee reports)
Notes
- Georgia probate courts provide standard return forms for personal representatives; transfer totals onto the court's form where required.
North Carolina
North Carolina estate account (Form AOC-E-506 structure)
Balance on hand at start, receipts, disbursements, distributions and balance on hand at end, in the structure of AOC-E-506 (Annual/Final Account), with itemized schedules.
Sources
- N.C.G.S. §28A-21-1, 28A-21-2
- Form AOC-E-506
- N.C.G.S. §36C-8-813.1 (trustee reports)
- N.C.G.S. ch. 37A (principal and income)
Notes
- The account is filed with the Clerk of Superior Court on AOC-E-506, with canceled checks or other proof of payment.
Arizona
Arizona trust and estate accounting
Uniform principal/income account containing the trustee report elements of A.R.S. §14-10813.01.
Sources
- A.R.S. §14-10813.01
- A.R.S. §14-7401 et seq. (principal and income)
Notes
- Conservatorship accounts in Arizona use court-prescribed forms; those matters get supporting schedules only.
Washington
Washington trust and estate accounting
Uniform principal/income account containing the annual statement elements of RCW 11.106.020 and the reporting duties of RCW 11.98.072.
Sources
- RCW 11.106.020
- RCW 11.98.072
- RCW 11.68 (nonintervention powers)
- RCW 11.104A (principal and income)
New Jersey
New Jersey account (R. 4:87-3 form of account)
Corpus (principal) and income stated separately, with the statement of assets annexed (acquisition value, current value, location and account name), principal/income apportionments and the commission computation required by R. 4:87-3.
Sources
- N.J. Ct. R. 4:87-3
- N.J.S.A. 3B:31-67 (trustee reports)
- N.J.S.A. 3B:18-14 et seq. (commissions)
- N.J.S.A. 3B:19B (principal and income)
Michigan
Michigan account of fiduciary (Form PC 583 structure)
Balance on hand from inventory or last account, income/gain/other receipts (Column 1), expenses/losses/other disbursements (Column 2), balance on hand, and itemized assets, in the structure of SCAO Form PC 583; trust reports include the elements of MCL 700.7814(3).
Sources
- SCAO Form PC 583
- MCR 5.310(C)
- MCL 700.7814 (trustee reports)
- MCL 555.501 et seq. (principal and income)
Notes
- PC 583 periods may not exceed 12 months. In conservatorships, financial institution statements or a verification of funds must accompany the account.
See the Michigan sample report →
Virginia
Virginia account for decedent's estate (Form CC-1680 structure)
Beginning assets, receipts, gains on asset sales, adjustments, disbursements, losses on asset sales, distributions and assets on hand, in the order of the Account Summary and Sample Account for Form CC-1680, filed with the Commissioner of Accounts.
Sources
- Va. Code §64.2-1206 et seq.
- Va. Code §64.2-1308
- Form CC-1680 and instructions
- Va. Code §64.2-775 (trustee reports)
- Va. Code §64.2-1000 et seq. (principal and income)
Notes
- Commissioners of Accounts require original vouchers and statements; the review packet includes a source-document index for every transaction, to help assemble vouchers.
Any state
Uniform fiduciary accounting (UFAP model format)
Summary followed by principal and income schedules in the structure of the Uniform Fiduciary Accounting Principles and model account formats (ABA Real Property, Probate & Trust Law Section et al., National Fiduciary Accounting Standards Project); income/principal allocation defaults follow the Uniform Principal and Income Act (1997) or Uniform Fiduciary Income and Principal Act (2018).
Sources
- Uniform Fiduciary Accounting Principles (NFAS)
- Uniform Principal and Income Act (1997)
- Uniform Fiduciary Income and Principal Act (2018)
Notes
- For states not listed above. Check local court rules for any mandated form before filing.
