Sample: Inventory and Accounting (New Castle Form N.C. 600RW/N.C. 30) for the Estate of Eleanor M. Doe

Everything about this estate is made up except the format. Every figure below is produced by the ledger from ordinary entries (a house sold at a gain, dividends, the funeral bill, two distributions), and it balances to the penny. Yours would look like this, with your numbers.

Estate of Eleanor M. Doe
REGISTER OF WILLS FOR NEW CASTLE COUNTYAS AN ARM OF THE COURT OF CHANCERY OF THE STATE OF DELAWARE
IN THE MATTER OF THE ESTATE OF Eleanor M. Doe, DECEASEDFolio No.

ACCOUNT

Form No. N.C. 30, Accounting Form, Revised February 2021. Title of Account: First, First and Final, Second, etc.
Built from the estate’s records for November 14, 2025 through August 31, 2026.This is a final account.

This follows New Castle County’s own Form N.C. 30. Kent County and Sussex County publish their own accounting forms, with their own closing-cost charges. Confirm what your own county’s current form asks for before filing outside New Castle.

Assets

Total Probate Assets$321,360.61

Total probate assets must agree with the total probate assets listed on the last page of the Inventory. Both figures come from the same classification of the estate’s assets, so the two documents cannot disagree.

Additional Assets or Losses Realized After Filing of the Inventory

Gains or losses on the sale of a probate asset since the inventory was filed, refunds, dividends and interest paid to the estate, litigation proceeds, and similar items. A loss prints as a negative amount.

DateDescriptionAmount
Jan 15, 2026Gain on sale: Life insurance policy payable to the estate$0.00
Jan 31, 2026Quarterly dividend$412.55
Feb 10, 2026Property discovered after the inventory: Coin collection found in decedent's safe deposit box$2,150.00
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
Subtotal$3,847.57

Proceeds for Sale of the House

Proceeds for sale of the house go on this line only if there was a direction to sell in the will, or if real estate needed to be sold to pay debts. A settlement sheet must be attached. The gross proceeds go here; the costs of the sale belong in Administrative Expenses, not here.

DateDescriptionGross proceeds
Apr 22, 2026Proceeds of sale of real estate: 214 Maple Street, house and lot$427,500.00
Total, real property sale proceeds$427,500.00

The figure above is NOT included in Total Assets below. If either condition applies, add the gross proceeds to the Additional Assets subtotal yourself, attach the settlement sheet, and put the costs of the sale in Administrative Expenses. Total Assets, Net Estate and the two closing-cost percentages all change when you do.

Total Contributed Assets (if any)$ ________
Total Assets$325,208.18

The record carries nothing that answers “Total Contributed Assets,” so that line is left for the preparer to fill.

Allowance Is Asked for the Following Amounts

For each category, the form’s own instruction reads: if you need additional space, write “See Attached” and attach an itemized schedule of payers and amounts. The lump subtotal below is the form’s own line; the itemized schedule underneath is that attachment.

ADMINISTRATIVE EXPENSES

DateDescriptionPayeeAmount
Dec 5, 2025UtilitiesPSE&G$210.00
Dec 9, 2025Filing fee for letters testamentarySurrogate's Court$128.57
Dec 15, 2025Attorney fee for estate administrationDoe & Associates, Esq.$2,400.00
Dec 20, 2025Real property appraisalCornerstone Appraisals$450.00
Jan 5, 2026Homeowner's insuranceState Farm$1,140.00
Jan 5, 2026UtilitiesPSE&G$235.00
Jan 15, 2026Filing fee for the inventorySurrogate's Court$95.00
Jan 20, 2026Lawn care and snow removalGreen Acres Landscaping$620.00
Feb 5, 2026UtilitiesPSE&G$248.00
Mar 5, 2026UtilitiesPSE&G$260.00
Subtotal, ADMINISTRATIVE EXPENSES$5,786.57

DEBTS OF THE ESTATE

DateDescriptionPayeeAmount
Dec 1, 2025Final medical billOverlook Medical Center$1,208.40
Jan 10, 2026Credit card payoffChase Card Services$2,214.90
Feb 1, 2026Property taxCounty Tax Collector$3,860.00
Apr 15, 2026Federal fiduciary income tax (Form 1041)U.S. Treasury$1,080.00
Subtotal, DEBTS OF THE ESTATE$8,363.30

FUNERAL EXPENSES

DateDescriptionPayeeAmount
Nov 22, 2025Funeral costsRiverside Funeral Home$8,940.00
Nov 23, 2025Obituary noticeThe Local Gazette$312.00
Subtotal, FUNERAL EXPENSES$9,252.00

If any row above is a fee to the attorney representing the estate, move it to the Attorney’s Fees line below. That line has to be initialled by the attorney, and this app cannot tell an attorney’s fee from any other payment.

Attorney’s Fees and Commissions

Attorney’s Fees$ ________Only if an attorney represents the estate; the attorney must initial this line.
Commissions Allowed$9,400.00A reasonable fee for serving as personal representative (Ct. Ch. R. 192). Must be claimed as income on taxes.

Delaware sets no percentage schedule for commissions or attorneys’ fees. Rule 192 allows a reasonable amount, presumed reasonable unless a beneficiary excepts to the account.

Commissions, Itemized

DateDescriptionPayeeAmount
Jul 15, 2026Executor commissionDaniel R. Doe, executor$9,400.00
Subtotal, Commissions Allowed$9,400.00
Total Expenses$32,801.87

Accounting Summary

+ Total Assets (from page 1)$325,208.18
− Less Total Expenses (above)$32,801.87
= Net Estate$292,406.31

Net Estate is Total Assets minus Total Expenses.

Closing Costs

ItemAmountNote
1.75% (Net Estate x 0.0175)$5,117.11
0.25% (Net Estate x 0.0025)$731.02
Recording & Indexing$ ________$20 if not prepaid.
Releases ($5 each)$ ________The app does not record how many releases are needed.
Rule 190 (if attorney)$ ________Applies only where an attorney represents the estate.
Late Fee(s)$ ________The Register of Wills sets this amount.
Total Closing Costs (to be paid to Register of Wills)$ ________
Total Amount Disbursed (Total Expenses + Total Closing Costs)$ ________
Balance Remaining in Estate (Total Assets − Total Disbursed)$ ________

Four of the six closing-cost lines are not knowable from the estate’s records, so Total Closing Costs, Total Amount Disbursed and Balance Remaining are left blank. The Register of Wills completes and settles these figures when it examines the accounting against the cancelled checks and receipts (Ct. Ch. R. 194(c)(3)).

Delaware Estate Tax

Is the filing of a Delaware Estate Tax Return necessary in this estate?YES   NO
If the answer is “yes,” have you already filed with the Division of Revenue?YES   NO
Is the filing of a Federal Estate Tax Return necessary?YES   NO

If applicable, an “Affidavit That No Delaware Estate Tax Return is Required” must be filed with the Register of Wills for persons dying between January 1, 1999 and December 31, 2004, and for persons dying between July 1, 2009 and December 17, 2017.

The Delaware estate tax was repealed for deaths on or after January 1, 2018. The affidavit the note above describes reaches only the two windows named there.

Distributions

The form has no line for distributions. This schedule is this product’s own attachment, offered as support for the “Receipts to Accounting” the Register’s closing checklist requires. An in-kind row carries the item’s carried value and is marked in kind.

DateBeneficiaryDescriptionAmount
May 2, 2026Michael Doe2021 Subaru Outback (in kind)$17,800.00
Jun 15, 2026Sarah DoeDistribution$60,000.00
Jun 15, 2026Michael DoeDistribution$60,000.00
Total distributions$137,800.00

Beneficiaries

Every account must be accompanied by a statement of the names and mailing addresses of each beneficiary entitled to share in the distribution of the estate, Form N.C. 5, “Beneficiaries Entitled to Share in Distribution of Estate” (12 Del. C. § 2302(a)). ExecutorLedger does not produce that form; it must be filed with this account.

Signature

Daniel R. Doe
Personal Representative

Notes

  • An account is due to the Court of Chancery every year from the date of the personal representative’s letters until the estate is closed and a final account passed. Most states this product covers have no such annual duty.
  • The Register may, for sufficient cause, extend the time to account, not to exceed six months, and may dispense with an account on the personal representative’s affidavit that there were no transactions or matters for an account that year.
  • Save cancelled checks and receipts for every item listed above. On filing, the Register examines the accounting, compares it with the cancelled checks and receipts, verifies the calculations, and certifies the account correctly adjusted and settled.
  • On filing, notice goes to the beneficiaries, and the account is open for inspection and exception for three months. An exception not filed within that window is not considered, and the account is approved if none is filed.
  • A final account waits for a tax clearance form filed with the Register of Wills by the Division of Revenue.
  • Court approval of an account does not relieve the personal representative from liability for a loss or injury to the estate caused by the representative’s own act, neglect, default, fraud, deception or concealment.
Prepared with ExecutorLedger. This document follows the general style of the named format; it is not a court form and ExecutorLedger does not provide legal advice. Review with your attorney before signing, circulating, or filing. Estate of Eleanor M. Doe: November 14, 2025 through August 31, 2026 Account, Form No. N.C. 30. Page ________ of ________.

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