Ohio Fiduciary's Account (Form 13.0) Format

How Summafolio formats it

Accountings for Ohio are formatted to the structure of: Ohio fiduciary's account (Standard Probate Form 13.0).

Recapitulation lines of Standard Probate Form 13.0, with the itemized statement of receipts and disbursements and the statement of assets remaining in the fiduciary's hands that the form calls for. Inventory items sold are carried at inventory value, with the gain or loss shown separately.

Sources:

Ohio Standard Probate Form 13.0 (Fiduciary's Account)
R.C. 2109.30, 2109.301, 2109.32
R.C. 5808.13 (trustee reports)
R.C. ch. 5812 (principal and income)

Notes:

Transfer the recapitulation onto the court's Form 13.0 (many county courts publish their own version). Guardians and testamentary trustees must verify disbursements by vouchers or proof (R.C. 2109.302, 2109.303); check local rules for estates.

The format: Standard Probate Form 13.0

Ohio's Supreme Court publishes standard probate forms, and the fiduciary's account for executors and administrators is Form 13.0, which cites R.C. 2109.30, 2109.301 and 2109.32. Some county probate courts publish their own version; use your court's.

The form has the fiduciary check the type of account (partial, final, account of distribution, final and distributive, or supplemental final), list previous accounts with the fiduciary and attorney fees paid for each, and then recapitulate the account:

Receipts	Disbursements
Personal property not sold	Fiduciary fees this period
Proceeds from sale of personal property	Attorney fees this period
Real property not sold	Other administration costs and expenses
Proceeds from sale of real property	Debts and claims against estate
Income	Ohio and federal estate taxes
Other receipts	Personal property distributed in kind
	Real property transferred
	Other distributions to beneficiaries
	Other disbursements

Total receipts less total disbursements gives the balance remaining in the fiduciary's hands. The form is accompanied by the itemized statement of receipts and disbursements and, for partial and final accounts, a statement of the assets remaining.

When accounts are due

Executors and administrators (R.C. 2109.301): a final and distributive account within six months after appointment, unless an exception applies (for example an Ohio estate tax return, a will contest, an election against the will or pending civil litigation). Otherwise an account within 13 months, then at least annually until the estate closes. Partial accounts can be waived by written consent of all beneficiaries when none is under a disability, and a sole beneficiary who is also the fiduciary can file a certificate of termination instead.
Guardians and conservators (R.C. 2109.302): at least every two years, with disbursements verified by vouchers or proof, and securities and bank statements exhibited to the court.
Testamentary trustees (R.C. 2109.303): at least every two years, with receipts and disbursements separately identified as to principal and income.

Every account includes an itemized statement of receipts, disbursements and distributions, and of the assets on hand at the end, showing changes in investments since the last account.

Trustees outside court

A trustee reports to the current beneficiaries at least annually and at termination, listing trust property, liabilities, receipts and disbursements, the source and amount of the trustee's compensation, and the trust assets with market values where feasible (R.C. 5808.13).

Principal and income

Ohio Revised Code chapter 5812 is the Uniform Principal and Income Act (R.C. 5812.01).

What Summafolio produces

The Form 13.0 recapitulation lines with every amount traced to an itemized schedule, the statement of assets remaining, and the receipts and disbursements split by principal and income when the account needs it. Transfer the totals onto your court's Form 13.0.

Frequently asked questions

What's the difference between a final account and a final and distributive account?

On a final account, assets remain in the fiduciary's hands for distribution. A final and distributive account reports the distribution and asks for discharge.

Does approval of the account bar beneficiaries' claims?

Form 13.0 quotes R.C. 2109.32(C): approval doesn't bar the rights of a person with a pecuniary interest, which may be barred only after a hearing under R.C. 2109.33.

Samples and next steps

Guide: Principal and Income Act: Allocating Trust Receipts & ExpensesPlain-English explanation with citations.
Free template: Estate accounting template (executor's account)Blank PDF and Excel. A template, not a court form.
PricingOne price per accounting, every export included.
How it worksFrom statements to a reconciled accounting.
All states and formatsCompare the 14 state formats and the uniform format.

Other states

No court has approved or endorsed Summafolio. Accountings are formatted to the structure of the sources cited above, and some courts require their own forms or local rules. This page is general information, not legal advice. Confirm the current requirements with the statute, your court and an attorney licensed in your state.

Ohio fiduciary's account format (Form 13.0)