Executor's / Administrator's Accounting

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.

Executor's / Administrator's Accounting is a commonly used form within New Hampshire. 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 Executor's / Administrator's Accounting

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Executor's / Administrator's Accounting:

• This form pertains to the State of New Hampshire

• The current version of this form was last revised on March 25, 2013

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 New Hampshire’s Form NHJB-2117-P - Executor's / Administrator's Accounting up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct New Hampshire 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 New Hampshire 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 NHJB-2117-P, take a break, and then review. Probate and estate settlement processes in NH 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 NHJB-2117-P 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 NHJB-2117-P 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 Executor's / Administrator's Accounting 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?

👉 Find and Contact your Local Probate Court

👉 What is a Domicile Jurisdiction?

Sponsored by Atticus App

Need help with New Hampshire Probate?

Join all the other families who have trusted Atticus through probate, and experience the peace that comes from knowing you're taking the right steps, spending the least amount of money, and not wasting a single second.

Start for free

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 New Hampshire.

5 reasons you should submit NHJB-2117-P as quickly as possible:

1. The sooner you begin, the faster New Hampshire 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 New Hampshire. 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 New Hampshire 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 New Hampshire 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 New Hampshire probate clerk or court for exact answers regarding Form NHJB-2117-P, and when in doubt— consult a qualified trust & estates lawyer for that area.

Executor's / Administrator's Accounting is one of the many probate court forms available for download through Atticus.

It may also be available through some New Hampshire 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 New Hampshire.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form NHJB-2117-P - Executor's / Administrator's Accounting 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 New Hampshire probate court office.

Executor's / Administrator's Accounting 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 New Hampshire-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 New Hampshire Form NHJB-2117-P - Executor's / Administrator's Accounting. You can use this to get an idea of the context of the form and what type of information is needed.

NHJB-2117-P (03/25/2013) Page 1 of 4 THE STATE OF NEW HAMPSHIRE JUDICIAL BRANCH http:// www.courts.state.nh.us Court Name: Case Name : Case Number: (if known) Estate of EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING Original Amended 1. The account for the period beginning and ending Check if final account 2. Executor/administrator name Telephone Mailing address Co-executor/administrator name Telephone Mailing address 3. Attorney name Telephone Firm name Bar ID # Mailing Address 4. Account Summary (totals taken from the following page) TOTAL RECEIPTS $ TOTAL DISBURSEMENTS (expenses) $ BALANCE HELD BY EXECUTOR / ADMINISTRATOR $ 5. Total Value of Estate from the Accounting Worksheet$ ORDER Account allowed. Account allowed pending filing of Account disallowed for the following reasons If this is a final account, receipts for the balance must be filed within 30 days. Date Judge 0.00 0.00 0.00 0.00 Case Name: Estate of Case Number: EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING NHJB-2117-P (03/25/2013) Page 2 of 4 6. RECEIPTS Schedule A – Inventory Total of Personal Estate or Balance held at Prior Accounting ................................. $ On a separate sheet of paper, list all the personal estate (but not real estate) that was listed on the Inventory form. For accounts other than the first account, list each item included in Schedule 9 of the prior accounting. Schedule B – Net Gains (or losses) on Sales/Other Dispositions $ On a separate sheet of paper, list the Inventory value and sale price for any asset sold (other than real estate), and show the difference between the two amounts. Also list the date of the sale. Schedule C – Income on all personal property, including dividends, during accounting period ...................................... $ On a separate sheet of paper, list all income including dividends and interest received during this accounting period. List the individual amounts and date each was received. Schedule D – Cash received from sale of real estate ................. $ If real estate was listed on the Inventory, and has been sold during this accounting period, on a separate sheet of paper list the address of the real estate, sale price, amounts deducted from sale price, amount received by the estate, and the date of sale. (May also attach a copy of the HUD settlement statement.) Schedule E – Cash collected on rents of real estate ................... $ If real estate was listed on the Inventory, and was not sold but rent was collected during this account period, on a separate sheet of paper, list the amount collected and the months for which the rent was collected. Schedule F – Personal estate not listed on the Inventory ........... $ On a separate sheet of paper, list each asset that was not listed on the Inventory with an explanation as to why it was not listed. Also list the description and value for each asset. Schedule G – Money advanced or contributed to estate ............. $ On a separate sheet of paper, list the name of the person who gave money to the estate, the amount and date given. TOTAL RECEIPTS (Schedules A - G) $ Add the amounts in Schedules A through G. Also enter this amount on Page 1, #4. 0.00 Case Name: Estate of Case Number: EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING NHJB-2117-P (03/25/2013) Page 3 of 4 7. DISBURSEMENTS (expenses) Schedule 1 – Administrative expenses including taxes ................ $ Administrative expenses are all expenses incurred in administering the estate, such as filing fees, publication fees, bond premiums, etc. On a separate sheet of paper, list the date paid, each expense and the amount. Schedule 2– Attorney and Fiduciary Fees Total Fees (show breakdown below) ........................................... $ Attorney fees $ Exec / Admin fees $ Prior fees allowed to date: Attorney fees $ Exec / Admin fees $ Probate rules require fees to be shown in summary form. This summary is sufficient unless the Court requires further detail. Schedule 3– Funeral and burial expenses ................................... $ List all funeral and burial expenses, the amount and the date paid. Schedule 4– Paid spouse's allowance out of personal estate ..... $ If a Motion for Spousal Allowance has been filed and granted by the court, on a separate sheet of paper, list the name of the spouse, amount disbursed and the date Motion was granted by the court. If Receipt (Form NHJB-2139-P) was not filed, you must file it at this time. Schedule 5– Debts, including expenses of last sickness ............. $ On a separate sheet of paper, list all debts and/or claims paid during this accounting period that existed prior to death. List the last sickness expenses individually. List the amount paid, the date of payment and to whom the payment was made. Schedule 6 – Distribution to legatees, not residuary legatees .... $ On a separate sheet of paper, list each person who received specific bequests under the will. List name, amount received or item received and its value. If Receipts (Form NHJB-2139-P) were not filed for each person, you must file them at this time. Schedule 7 – Interim distributions made with prior court approval $ If a Motion for Distribution was filed and granted by the court during this accounting period, you must list the names that were on the Motion, the amounts distributed, and date the Motion was granted by the court. If Receipts (Form NHJB-2139-P) were not filed for each person, you must file them at this time. Schedule 8 – Other Disbursements ............................................ $ On a separate sheet of paper, list any other disbursements not listed in Schedules 1 through 7 above. List the amount disbursed, date it was disbursed and the name of the person receiving the disbursement. TOTAL DISBURSEMENTS (Schedules 1 - 8) $ Add the amounts in Schedules 1 through 8. Also enter this amount on Page 1, #4. 0.00 0.00 Case Name: Estate of Case Number: EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING NHJB-2117-P (03/25/2013) Page 4 of 4 8.Schedule 9– BALANCE HELD BY EXECUTOR / ADMINISTRATOR (Total Receipts minus Total Disbursements) $ On a separate sheet of paper, list all the assets, except real estate, Remaining in the estate and the value of each asset. If there is no will, a Motion for Order of Distribution (2131-P) must be filed at the same time as this account, if this is a final account. After the Motion is granted by the court, the assets may be distributed and a Receipt (2139-P) must be filed for each person. Also enter this amount on Page 1, #4. 9. Is an information schedule pursuant to Probate Rule 108(E) attached to this accounting? Yes No 10. Have all Federal and State Income Tax Returns of the deceased for the period ending with his/her death been filed and the related taxes paid? Yes No 11. Have all Federal and State Income Tax Returns of the Estate, which are due at the time of filing this account, been filed and the related taxes paid? Yes No 12. Have there been any changes to the beneficiaries of the estate or have any of the beneficiaries’ addresses changed? Yes No If yes, on a separate sheet of paper, list those changes. If any beneficiary has died, attach a death certificate for that person. 13. The undersigned hereby represent(s) that the above accounting is true and accurate to the best of his/her/their knowledge and belief, and certifies that the following has been sent to all persons beneficially interested in this account and all parties appearing of record: a copy of the account which includes a notice to beneficially interested parties stating that the account may be approved unless a written objection is filed within 30 days after the date the account is filed in the probate court. I certify that on this date I provided this document(s) to the parties who have filed an appearance for this case or who are otherwise interested parties by: Hand-delivery OR US Mail OR Email (E-mail only by prior agreement of the parties based on Circuit Court Administrative Order). Date Executor/Adminis. Signature (must be signed in the presence of a Notarial Officer) Date Executor/Adminis. Signature (must be signed in the presence of a Notarial Officer) State of , County of This instrument was acknowledged before me on by DateExecutor/Administrator My Commission Expires Affix Seal, if any Signature of Notarial Officer / Title IMPORTANT NOTICE To Beneficially Interested Parties This Account may be approved by the probate court unless a written objection, containing the specific factual or legal basis for the objection, is filed within 30 days after the date the Account is filed in the probate division. Failure to file an objection may forfeit your right to a hearing concerning the Account or your objection, and the probate division may then act without a hearing or any further notice to you. ASSENT and WAIVER OF NOTICE If all the parties interested in the account want to certify that they have examined the account, find it correct and request that it be allowed without further notice to them, please complete an “Assent” form (NHJB-2121-P) and file it with this account. 0.00 Case Name: Estate of Case Number: EXECUTOR’S/ADMINISTRATOR’S ACCOUNTING NHJB-2117-P (11/02/2015) (Accounting Worksheet) ACCOUNTING WORKSHEET To Calculate Total Value of Estate (Page 1, Item #5) and use for determining any court fees. 1. Total Value of Entire Estate $ For this amount, see Inventory or Amended Inventory, page 1, section 5C. 2. Personal estate not inventoried and other receipts (current) $ For this amount, see this Accounting form, Section 6, schedules B, C, E and F. 3. Personal estate not inventoried and other receipts (previous) $ To calculate this amount, see prior Accounting form. 4. TOTAL Value of Estate $ Add 1+2+3. Enter total on the line to the right and also enter this amount on Page 1, #5 of the Accounting form. If total is over $25,000, filing fee applies. PROBATE DIVISION RULE 108(E). The account shall show significant transactions that do not affect the amount for which the executor/administrator is accountable. 1. The schedule listing such transactions shall consist of an information schedule, which shall be set forth at the end of the other schedules required in an account, setting forth each transaction by a separate number. 2. All changes in investments not reflected as gains or losses reported on other schedules of receipts shall be listed. These would include, but not be limited to, stock dividends; stock splits; changes in name; exchanges; or reorganizations. 3. All new investments made within the accounting period, and in hand at the close thereof, shall be noted on the schedules of assets on hand at the close of the accounting period. Totally new investments, and increased or additional investments in the same investment as shown on the schedules of assets on hand at the beginning of the account period of the account, shall be separately designated or annotated. 4. With regard to book accounts, notes or installment obligations (whether secured or not), detail regarding collections or payments shall be provided to permit reconciliation of the balances shown on schedules of assets on hand at the beginning and the close of the accounting period. 5. The executor/administrator shall also report on the information schedule the details of any events causing or resulting in a change in the manner, method or course of the executor/administrator's administration. Such events would include, but not be limited to, death of an interim income beneficiary; shifting enjoyment of the income to another beneficiary; death of a remainderman during the course of administering an estate; or a beneficiary reaching a designated age, after which time the beneficiary has a right to mandate partial withdrawals of principal. Do not file this page with the court. 0.00 0.00