New This format was added in October 2026. We built it from the statute text cited below. It hasn't yet been reviewed by a practitioner licensed in Tennessee, so have your attorney check the first account you prepare.
Known limitations:
- The output contains the elements of Tenn. Code Ann. §30-2-601. It isn't a county court form; if your probate court publishes one, transfer the totals onto it.
- A final accounting must state that notice to creditors was given under §30-2-306(d), and every accounting needs the personal representative's oath. You add those.
- Conservatorship accounts aren't supported in this format.
How Summafolio formats it
Accountings for Tennessee are formatted to the structure of: Tennessee accounting (elements of Tenn. Code §30-2-601).
A principal and income account containing the elements Tenn. Code Ann. §30-2-601(a)(2) requires of a personal representative's accounting: all receipts, disbursements and distributions of principal and income for the period, and the remaining assets held in the estate. It is not a county court form.
Sources:
- Tenn. Code Ann. §30-2-601 (accountings; statement in lieu of accounting)
- Tenn. Code Ann. §35-15-813 (trustee's duty to inform and report)
- Tenn. Code Ann. title 35, ch. 6 (Uniform Principal and Income Act)
- Principal and income: Tenn. Code Ann. title 35, ch. 6 (Uniform Principal and Income Act)
Notes:
- The accounting is verified by the oath of the personal representative before the clerk or another person authorized to administer oaths (§30-2-601(a)(2)); add the oath your court uses.
- With each accounting, submit the original cancelled checks or the bank's printed statement showing date cleared, payee and amount (§30-2-601(e)). The review packet indexes the statements behind every transaction.
- A final accounting must state that notice to creditors under §30-2-306(d) was mailed or delivered (§30-2-601(a)(3)); add that statement before filing.
- Many county probate courts (for example Davidson and Williamson) publish their own accounting forms or packets. This output contains the statute's elements; it isn't a county form, so transfer the totals onto your court's form if it has one.
- Tennessee's trust code doesn't prescribe the contents of a trustee's report (§35-15-813); trust accounts use this same principal and income layout.
- Conservatorship accounts aren't supported in this format.
What a Tennessee accounting must contain
Within 15 months of qualifying, a personal representative makes an accounting with the clerk of the probate court, then accounts annually until the estate is administered (Tenn. Code Ann. §30-2-601(a)). The statute says what each accounting states:
- all receipts, disbursements and distributions of principal and income for the period;
- the remaining assets held in the estate;
- verification by the personal representative's oath before the clerk or another person authorized to administer oaths.
A final accounting must also state that notice to creditors was mailed or delivered under §30-2-306(d) (§30-2-601(a)(3)). With each accounting, the personal representative submits the original cancelled checks, or, where the bank doesn't return them, its printed statement showing the date each check cleared, the payee and the amount (§30-2-601(e)).
Detailed accountings can be waived by the will or by sworn waivers of all residuary distributees in a solvent estate, in which case a status report is filed instead, and a statement in lieu of accounting can close the estate (§30-2-601(a)(1), (a)(4), (b)).
County forms
Many county probate courts in Tennessee publish their own accounting forms or packets. Summafolio's output contains the elements of §30-2-601; it is not a county court form. If your court has a form, transfer the totals onto it.
Trustees
Tennessee's trust code requires trustees to keep current beneficiaries reasonably informed and to give notice when an irrevocable trust is funded (Tenn. Code Ann. §35-15-813), but it doesn't prescribe the contents of a trustee's report. Trust accounts use the same principal and income layout.
Principal and income
Tennessee's Uniform Principal and Income Act is Tenn. Code Ann. title 35, chapter 6.
What Summafolio produces
A principal and income accounting: receipts, disbursements and distributions in separate principal and income schedules, the principal and income balances on hand, the assets remaining at carry and current value, and a reconciliation of cash to the account statements. The review packet indexes the bank statements behind every transaction. Add the oath your court uses and, on a final accounting, the creditor-notice statement. Tennessee has no fixed statutory fee schedule, so Summafolio doesn't estimate compensation. Conservatorship accounts aren't supported in this format.
Frequently asked questions
Is this the Davidson County (or my county's) accounting form?
No. It contains the elements §30-2-601 requires. If your county publishes a form, use these totals to complete it.
Do I really have to submit cancelled checks?
§30-2-601(e) requires the original cancelled checks, or the bank's printed statement where checks aren't returned, unless the personal representative is a bank or savings and loan association covered by its own rule (§30-2-601(e)(1)). Summafolio's review packet lists the statement for every transaction.
Samples and next steps
Other states
- California
- Florida
- New York
- Pennsylvania
- Texas
- Illinois
- Ohio
- Georgia
- North Carolina
- Arizona
- Washington
- New Jersey
- Michigan
- Virginia
- Nevada New
- Indiana New
- Oregon New
- Uniform format