New Hampshire Probate Form NHJB-2118-P

Trustee's Accounting

Everything you need to know about New Hampshire Form NHJB-2118-P, including helpful tips, fast facts & deadlines, how to fill it out, where to submit it and other related NH probate forms.

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About Trustee'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.

Trustee'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:

View Form NHJB-2118-P

NH Form NHJB-2118-P, which may also referred to as Trustee's Accounting, is a probate form in New Hampshire. It is used by executors, personal representatives, trustees, guardians & other related parties during the probate & estate settlement process.

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Atticus Fast Facts About Trustee's Accounting

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

  • This form pertains to the State of New Hampshire

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

  • The official New Hampshire source for this form is here.

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 ’s Form NHJB-2118-P - Trustee's Accounting up to date, certain details can change from time-to-time with little or no communication.

How to file Form NHJB-2118-P

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-2118-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-2118-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-2118-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 Trustee'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?

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When Trustee's Accounting is due

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-2118-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-2118-P, and when in doubt— consult a qualified trust & estates lawyer for that area.

How to Download, Open, and Edit Form NHJB-2118-P Online

Trustee'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-2118-P - Trustee'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.

Trustee'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.

View Form NHJB-2118-P

NH Form NHJB-2118-P, which may also referred to as Trustee's Accounting, is a probate form in New Hampshire. It is used by executors, personal representatives, trustees, guardians & other related parties during the probate & estate settlement process.

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Did you know?

  • Form NHJB-2118-P - Trustee's Accounting is a probate form in New Hampshire.

  • New Hampshire has multiple types of probate and the necessary forms depend on the unique aspects of each estate, such as type and value of assets, whether there was a valid will, who is serving as the personal representative or executor, and even whether or not they also live in New Hampshire.

  • During probate, all personal representatives and executives in are required to submit a detailed inventory of assets that must separate non-probate assets from probate assets.

  • Probate in New Hampshire, especially without guidance, can take years to finish and cost upwards of $14,000.

Frequently Asked Questions about Trustee's Accounting

Probate is the government’s way of making sure that when a person dies, the right stuff goes to the right people (including the taxes the government wants).

All of that stuff is collectively known as someone’s “estate”, and it’s the job of the executor or personal representative to fill out all the forms and complete all the required steps to formally dissolve the estate. 

To get instant clarity on the entire probate process and get an idea of the steps, timeline, and best practices, read the Atticus Beginner’s Guide to Probate

The best place? Create an account in Atticus to start getting estate-specific advice. 

You may need a lawyer, you may not, and paying for one when you didn’t need it really hurts. Atticus makes sure you make  the best decisions (plus you can write it off as an executor expense).

We’ve also created a list of other probate services. Be sure to check it out!

An executor is named in someone’s will, and if the deceased didn’t have a will, then the spouse or other close family relative usually steps up to fulfill the role. If no one wants to do it, then a judge will appoint someone. 

The executor is responsible for the complete management of the probate process, including major responsibilities such as:

  • Creating an inventory of all probate assets.

  • Filling out all necessary forms

  • Paying off all estate debts and taxes

  • Submitting reports to the court and beneficiaries as requested

And much more. This process often stretches longer than a year. 

For an idea of what separates executors who succeed from those who make this way harder than it should be, visit our article, Executors of an Estate:
What they do & secrets to succeeding
.

The Exact Text on Form NHJB-2118-P

Here’s the text, verbatim, that is found on New Hampshire Form NHJB-2118-P - Trustee's Accounting. You can use this to get an idea of the context of the form and what type of information is needed.

NHJB-2118-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) Trust of TRUSTEE’S ACCOUNTING Original Amended 1. The account for the period beginning and ending Check if final account 2. Trustee name Telephone Mailing address Co-trustee name Telephone Mailing address 3. Attorney name Telephone Firm name Bar ID # Mailing address 4. Account Summary (totals taken from the following page) TOTAL PRINCIPAL RECEIVED $ TOTAL PRINCIPAL DISBURSED $ BALANCE OF PRINCIPAL ON HAND $ TOTAL INCOME RECEIVED $ TOTAL INCOME DISBURSED $ BALANCE OF INCOME ON HAND $ 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 Case Name: Trust of Case Number: TRUSTEE’S ACCOUNTING NHJB-2118-P (03/25/2013) Page 2 of 4 PRINCIPAL 5. PRINCIPAL RECEIVED Schedule A – Inventory Total of Personal and Real Estate or Balance held at Prior Accounting * .............................. $ On a separate sheet of paper, list all trust assets, including real estate, that were listed on the Inventory form. For accounts other than the first account, list each item included in Schedule H 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, and show the difference between the two amounts. Also list the date of the sale. Schedule C – Other Receipts ...................................................... $ On a separate sheet of paper, list any additional contributions received by the trust, including the source of the money, the amount and date given. Schedule D – Net gains (or losses) 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 trust and the date of sale. Note: may attach a copy of the HUD settlement statement. TOTAL PRINCIPAL RECEIVED (Schedules A + B + C + D) $ Add the amounts in Schedules A through D. Also enter this amount on Page 1, #4. 6. PRINCIPAL DISBURSED Schedule E – Distribution to Beneficiaries ................................... $ On a separate sheet of paper, list each person who received specific distributions from the principal of the trust. List name, amount received or item received and its value, and the date it was received by the beneficiary. Schedule F – Other payments from principal ............................... $ On a separate sheet of paper, list any other payments made from the principal that are not listed in Schedules E or G, including any attorney fees. List the payment amount, date it was paid, and the name of the person receiving the payment. Schedule G – Trustee Compensation .......................................... $ On a separate sheet of paper, list any trustee’s fees paid from the principal. TOTAL PRINCIPAL DISBURSED (Schedules E + F + G) ........... $ Add the amounts in Schedules E through G. Also enter this amount on Page 1, #4. 7. Schedule H – BALANCE OF PRINCIPAL ON HAND * ............. $ (Total Principal Received minus Total Principal Disbursed) Case Name: Trust of Case Number: TRUSTEE’S ACCOUNTING NHJB-2118-P (03/25/2013) Page 3 of 4 On a separate sheet of paper, list all the assets, including real estate, remaining in the trust and the values of each. Also enter this amount on Page 1, #4. INCOME 8. INCOME RECEIVED Schedule 1 – Balance held at Prior Accounting * ....................... $ List each item included in Schedule 8 of prior accounting. Schedule 2 – Dividends and Interest ........................................... $ On a separate sheet of paper, list all dividend and interest income received during this accounting period. List the source, the individual amounts and date each was received. Schedule 3 – Other Income ......................................................... $ On a separate sheet of paper, list any additional income of the trust, including the source of the income (name), the amount and date received. TOTAL INCOME RECEIVED (Schedules 1 + 2 + 3) .................... $ Add the amounts in Schedules 1 through 3. Also enter this amount on Page 1, #4. 9. INCOME DISBURSED Schedule 4 – Distributions to Beneficiaries ................................. $ On a separate sheet of paper, list each person who received specific distributions from the income of the trust. List name, amount received or item received and its value, and the date it was received. Schedule 5 – Administrative Expenses ....................................... $ Administrative expenses are all expenses incurred in administering the trust, such as filing fees, publication fees, bond premiums, attorney’s fees, etc. On a separate sheet of paper, list each expense, the amount and the date paid. Schedule 6 – Other payments from income ................................ $ On a separate sheet of paper, list any other payments made from the income that are not listed in Schedules 4, 5 or 7. List the payment amount, date it was paid, and the name of the person receiving the payment. Schedule 7 – Trustee Compensation .......................................... $ On a separate sheet of paper, list any trustee’s fees paid from the income. TOTAL INCOME DISBURSED (Schedules 4 + 5 + 6 + 7) ........... $ Add the amounts in Schedules 4 through 7. Also enter this amount on Page 1, #4. 10. Schedule 8 – BALANCE OF INCOME ON HAND* .................... $ (Total Income Received minus Total Income Disbursed) On a separate sheet of paper, list all the income and assets, including real estate, remaining in the trust and the value of each. Also enter this amount on Page 1, #4. *These schedules must list each asset at both book value/cost and current market value at the beginning (Schedules A and 1) and end (Schedules H and 8) of the accounting period. Case Name: Trust of Case Number: TRUSTEE’S ACCOUNTING NHJB-2118-P (03/25/2013) Page 4 of 4 11. Is an Information Schedule pursuant to Probate Rule 108(E) attached to this Accounting? Yes No 12. Have all Federal and State Income Tax Returns of the trust, which are due at the time of filing this accounting been filed and the related taxes paid? Yes No If no, attach explanation in Information Schedule. 13. If the trust is a charitable trust as defined by RSA 7:21, II, does the Uniform Management of Institutional Funds Act (UPMIFA) under RSA 292-B apply? Yes No 14. Have there been any changes to the beneficiaries of the trust 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. 15. The undersigned hereby represent(s) that the above accounting is true and accurate to the best of his/her/their knowledge and belief, and where required a copy of the account and required filing fee have been sent to the Director of Charitable Trust (RSA 7:28, I and IV) on Date 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 Trustee Signature (must be signed in presence of notarial officer) Date Trustee Signature (must be signed in presence of notarial officer) State of , County of This instrument was acknowledged before me on by Date Trustee 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 Division 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. Case Name: Trust of Case Number: TRUSTEE’S ACCOUNTING NHJB-2118-P (03/25/2013) PROBATE DIVISION RULE 108(E). The account shall show significant transactions that do not affect the amount for which the trustee 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 trustee 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 trustee'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.

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