Accounting Sample (Kent)

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Accounting Sample (Kent) is a commonly used form within Delaware. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Accounting Sample (Kent)

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Accounting Sample (Kent):

• This form pertains to the State of Delaware

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Delaware’s Form Accounting Sample (Kent) up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct Delaware form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some Delaware probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form Accounting Sample (Kent), take a break, and then review. Probate and estate settlement processes in DE are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form Accounting Sample (Kent) online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Accounting Sample (Kent) to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

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Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Delaware.

5 reasons you should submit this form as quickly as possible:

1. The sooner you begin, the faster Delaware can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
   
   Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Delaware. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

5. If a house in the State of Delaware is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for Delaware probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Delaware probate clerk or court for exact answers regarding Form Accounting Sample (Kent), and when in doubt— consult a qualified trust & estates lawyer for that area.

Accounting Sample (Kent) is one of the many probate court forms available for download through Atticus.

It may also be available through some Delaware probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Delaware.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form Accounting Sample (Kent) f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Delaware probate court office.

Accounting Sample (Kent) is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Delaware-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

Here’s the text, verbatim, that is found on Delaware Form Accounting Sample (Kent). You can use this to get an idea of the context of the form and what type of information is needed.

Form No. 30 – Accounting Form Insert title of Account: First, First & Final, Second, etc. ACCOUNT FILED BY: Name of Personal Representative PERSONAL REPRESENTATIVE(S) OF THE ESTATE OF: Decedent's name COUNTY Date of estate opening appointment OF: KENT DATE OF DEATH: DATE LETTERS WERE GRANTED: ATTORNEY: NONE TOTAL PROBATE ASSETS: (Figure must ag ree with total solely held personal property listed on Recapitulation Page (the last page) of Inventory.) Additional assets received into the estate or losses occurring after filing of the Inventory: Total Additional Assets: TOTAL ASSETS: Attachments: Form No. 5 (List of Beneficiaries) Form No. 2 (Waiver of Notice) or Form No. 1 (Notice) Form No. 3 (Waiver/Incapacity) Revised 10.15.2019 Page 1 of 3 Folio No. Examples: •Gains/losses on sale of stocks/bonds after filing the Inventory. •Refunds received for canceling services (i.e. insurance, garbage pick-up, newspaper subscription, etc. •Refunds from nursing home for pre-paid care •Proceeds for sale of house ONLY IF there was a direction to sell in the will or if it needed to be sold to pay debts. Settlement sheet must be attached. •Dividends/interest paid to the estate after filing the Inventory. •Litigation proceeds (must submit proof of proceeds (letter or check) •Personal property listed on Inventory sold for less than estimated value (e.g. car listed for $1,000 actually only sold for $800) Total Contributed Assets (if any): (Additional funds added to the estate by the PR to help offset expenses) Page 2 of 3 Folio No. The Personal Representative(s) of the Estate of: Decedent's Name asks allowance for the following amounts: ADMINISTRATIVE EXPENSES: Total Administrative Expenses: DEBTS OF THE ESTATE: Total Debts of the Estate: FUNERAL EXPENSES: Total Funeral Expenses: ** Save cancelled checks/receipts for all of the items listed below** Costs incurred in performing one's duties as personal representative: •Fees paid to Register of Wills (opening costs, additional letters charges, certified or exemplified copy fees) •Appraisal fees and auction fees/commissions paid for personal property •3 months of allowable household expenses (utilities, phone, insurance, mowing, etc.) •If real estate must be sold either by direction or to pay debts, all costs incurred to maintain prop erty until sale are deductible. Any settlement monies deducted from sale proceeds may also be deducted IF gross (not net) proceeds are listed on 1st page as a dditional assets. •Moving/packing/storage expenses for sending personal property to beneficiaries •Personal representative's expenses (gas, tolls, airfare, hotel, meals, etc.) •Professional co nsulting fees •Medical b ills (ambulance, co-pays, hospital bills, etc.) •Prescription bills, credit card balances as of the date of death, utility bills through date of death •Estate taxes, if applicable •Claims filed against the estate must show as paid here. •Funeral home fees •Honorariums for religious p ersonnel •Grave markers/stone and related in scription costs •Costs of the wake Costs incurred in performing one's duties as personal representative: •Food/catering and room rental •Flowers •Burial plot if not previously p urchased •Cremation fees, etc. Exception: If funeral was paid for by directive in insurance contract, then costs/fees not deductible.** **If additional space is needed, please write See Attached and attach an itemized schedule of payers and amounts. List the total amount under each category. Page 3 of 3 Folio No. Attorney’s Fees: Commissions Allowed: Reasonable fee you are charging the estate to be the Personal Representative. Must claim as taxable income Total Expen ses: CLOSING COSTS 1.75% net personal estate (Net estate x 0.0175) Recording and indexing ($20.00) if not pre-paid Releases ($5.00 each): Waivers ($1.00 each ): Rule 190 (if attorney, $5.00 for each PR): Delaware estate tax required ($10.00) if required Late fee(s) (for filing documents after deadline) Yes No Total Closing Costs: Total Amount Disbursed (Total Expenses + Total Closing Costs): Balance Remaining in the Hands of the Personal Representative(s) of the Estate: (Total Assets - Total Disbursed) (Balance not held at or by the Register of Wills) Overpayment: Yes No If applicable, an “Affidavit That No Delaware Estate Tax Return Is Required” must be filed with t he Register of Wills for persons dying on or after January 1, 1999 through December 31, 2004 or on or after July 1, 2009 through December 31, 2017. Is the filing of a federal estate tax return necessary? Yes No Personal Representative Register of Wills Date Filed: Only if there is one representing the estate. Attorney must initial. ACCOUNTING SUMMARY +Total Assets (from page 1): - Less Total Expenses (from above): = Net Estate: Total Assets - Total Expenses Is the filing of a tax return with the Division of Revenue necessary in this estate? If the answer is “yes,” have you already filed with the Division of Revenue?