General Checklist (Gcl)

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.

General Checklist (Gcl) is a commonly used form within Hawaii. 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 General Checklist (Gcl)

Sometimes it’s tough to find a quick summary— here’s the important details you should know about General Checklist (Gcl):

• This form pertains to the State of Hawaii

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 Hawaii’s Form General Checklist (Gcl) up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct Hawaii 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 Hawaii 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 General Checklist (Gcl), take a break, and then review. Probate and estate settlement processes in HI 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 General Checklist (Gcl) 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 General Checklist (Gcl) 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 Hawaii.

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

1. The sooner you begin, the faster Hawaii 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 Hawaii. 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 Hawaii 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 Hawaii 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 Hawaii probate clerk or court for exact answers regarding Form General Checklist (Gcl), and when in doubt— consult a qualified trust & estates lawyer for that area.

General Checklist (Gcl) is one of the many probate court forms available for download through Atticus.

It may also be available through some Hawaii 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 Hawaii.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form General Checklist (Gcl) 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 Hawaii probate court office.

General Checklist (Gcl) 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 Hawaii-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 Hawaii Form General Checklist (Gcl). You can use this to get an idea of the context of the form and what type of information is needed.

General Checklist (for Attorneys) Name of Decedent: NOTE: Space has been left at appropriate places in this General Checklist to permit attorneys to insert their own special or local procedures which are not included herein. If more than one person is responsible, indicate numerically the order in which work is to be performed as 1, 2, etc. and insert date due on each, if applicable. LEGEND: NA - NOT APPLICABLE A - ATTORNEY P – PARALEGAL Person Responsible for Action Description of Action to be Considered NA A P Date Due Date Done 1. Initiation of Estate At initial interview: A. Review Will to determine identity and qualification of personal representative and explain general testamentary plan. Distribute photocopies of original Will and Codicil(s) to those interested persons (normally limited to the named personal representative, the surviving spouse or reciprocal beneficiary and the devisees under the will) present. Keep at least one copy to make further copies if needed. Review Initial Checklist (ICL) if not already done to obtain basic preliminary information as to burial, protection of perishable property, needs for special administration, etc. B. Discuss function of probate and administration and explain to client what to expect during the administration proceedings. C. Review Estate Information List (EIL) and items brought by client, discuss all items with client and list all items not produced by client but required for settlement of Decedent's estate. D. Determine immediate cash needs of surviving spouse or reciprocal beneficiary and/or other family. E. Describe the services to be performed by this office and consider establishing the basis for the payment of attorney's fees and the obtaining of a cash deposit for costs and/or retainer fee. Prepare and send engagement letter. F. Give client a list of additional information which will be required. This can be done by making a copy of the EIL for attorney's file and returning original to client. Attend inventory of Decedent's safe deposit box. Estimate needs for death certificates. Prepare a letter and send to Bureau of Vital Statistics ordering death certificates. 2. Determine how estate is to be opened. Select appropriate Supplemental Probate Checklist which will be followed in the opening of this estate and insert following this page: (circle) A. Small Estates Affidavit B. Special Administrator C. Informal Opening and Appointment - testate or intestate D. Formal Opening and Appointment - testate or intestate 3. Prepare I.R.S. Form SS-4 to apply for taxpayer's identification number for estate. 4. Prepare and send letter to I.R.S. together with completed I.R.S. Form SS-4 or make request online or by telephone. 5. Determine whether Decedent owned stock in a Subchapter S corporation. If so determine whether an election to terminate such tax treatment should be filed and determine applicable time period estate may hold the stock. Check current applicable revision and regulations. An estate is a qualified Subchapter S stockholder. Grantor trust following death and testamentary trust may be qualified stockholders if the trust meets the requirement for a QSST (Qualified Subchapter S Trust, essentially a single beneficiary entitled to all income). If Subchapter S status is not attractive, determine whether distribution may be made to a disqualified beneficiary/stockholder. Consider also prospects for trust reformation if QSST status is desirable. 6. Consider advisability of I.R.C. § 754 election re: Decedent's partnership interests (partnership election to adjust the basis of assets in the partnership to reflect the date of death value/basis of Decedent's partnership interest). 7. Prepare I.R.S. Form 56 to notify I.R.S. of fiduciary capacity of personal representative of estate within 30 days following issuance of Letters. 8. Prepare and send letter to I.R.S. together with completed I.R.S. Form 56 and a certified copy of Letters within 30 days following qualification. 9. Determine whether to obtain a power of attorney from personal representative to be able to deal directly with Internal Revenue Service, and, if so, prepare I.R.S. Form 2848 and file with appropriate tax returns (Check appropriate returns) below: A. Decedent's Date of Death Federal Income Tax Return B. Decedent's Federal Gift Tax Return C. Federal Fiduciary Income Tax Years: 1. 3. 2. 4. D. Federal Estate Tax Return 10. If Decedent owned unincorporated business interests: A. Complete MIL 16.0. B. Determine whether Decedent's business is to be continued, discontinued or liquidated. 1. If Decedent's business is to be continued, consider petitioning the court for authority to continue business. (Not required; conservative practice to protect P.R.) 2. If Decedent's business is to be liquidated, take appropriate action. C. Consider need to prepare and file the following tax returns and pay the tax due thereon for periods preceding date of death: 1. Federal Employer's Quarterly Tax Return Report Form 941 (general) or 942 (domestic & household) as applicable. 2. Hawaii Employer's Quarterly Report. 3. Hawaii Unemployment Tax Form. 4. Federal Unemployment Tax Form 940. 5. Hawaii General Excise Tax Form. D. Arrange for appraisal of business interest or determine value from buy-sell or other agreement. E. Determine whether business real estate will qualify for Special Federal Estate Tax Valuation. 11. Determine whether there is a tax advantage for Decedent's surviving spouse or reciprocal beneficiary to take share of the augmented estate. 12. Determine whether there is a tax or other advantage for any devisee, legatee or other beneficiary to disclaim any interest, and if so, take appropriate action. 13. Determine whether there is a tax or other advantage for the personal representative to disclaim all or a portion of fees. 14. Consider timing of: A. Payment of claims and expenses. B. Satisfaction of specific bequests. 15. Select fiscal year for estate. 16. Consider the relative tax advantage of deducting expenses of administration on the Fiduciary Income Tax Return or the Federal Estate Tax Return or dividing them. 17. Regarding Decedent's final income tax return. Consider the relative tax advantages of: A. Electing to report series E Bond interest. B. Filing jointly with Decedent's spouse. C. Electing to take medical expenses as a deduction rather than a debt on the Federal Estate Tax Return. 18. If Decedent owned a partnership interest, determine whether the tax basis of Decedent's interest therein should be adjusted under I.R.C. § 743, and, if so, see that proper election is made on the partnership income tax return. 19. Consider payment of specific and pecuniary bequests. See Paragraph 45 for consideration of timing of payment in terms of post- mortem tax planning. Recall that general pecuniary bequests may bear interest beginning one year after issue of Letters. 20. Federal and Hawaii Fiduciary Income Tax Returns. In any fiscal year in which Decedent's estate receives gross income of $600.00 or more, a Fiduciary Income Tax Return (I.R.S. Form 1041) and (Hawaii Form N-40) must be prepared and filed. File Federal and Hawaii Returns. Consider the following elections and take appropriate action: 1. Whether to elect to take administration expenses and losses during administration as estate tax deductions or as income tax deductions on fiduciary income tax return. (See SCL 1). 2. Whether to elect to take deductions for medical expenses as debts on estate tax return or on Decedent's final income tax return. (See SCL 1). 3. Whether to elect to pay federal estate tax installments under I.R.C. § 6166, if estate qualifies. 4. Whether to request early determination of liability for federal estate taxes. 5. Whether to request extension for reasonable cause for payment of federal estate taxes, if estate qualifies. 21. Hawaii Estate Tax. A. Prepare Hawaii Estate Tax Return. B. Send Estate Tax Return together with payment. NOTE: the return must be filed within nine months of date of Decedent's death or on date of extension for Federal return. 22. Consider whether other state income tax returns must be filed. 23. Prepare final federal and Hawaii estate income tax returns. 24. Prepare and close estate. A. Direction to pay final fees of personal representative, attorney and other agents if not already done. B. Make all distributions not previously made per final accounting and schedule of distribution and obtain receipts therefore. C. Make final accounting of reserve for closing (including post accounting period receipts and disbursements) to residuary devisees. D. File notice of termination of fiduciary relationship with I.R.S. 25. Review office file: A. Deliver all original documents to personal representative or other successor for safekeeping. B. Obtain receipts for original documents and general receipt for balance of file. 26. Close office file.