Sample: Closing Statement and Account (Idaho Code § 15-3-1003 style) 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
In the District Court of the Judicial District of the State of Idaho, in and for County
In the Matter of the Estate of Eleanor M. Doe, DeceasedCase Number

Verified Statement of Personal Representative to Close Estate

Idaho Code 15-3-1003
Idaho publishes no court form for a closing statement or an accounting. No form number is printed or claimed on this document. Confirm what your own county expects before filing.

The personal representative of the above estate states, under Idaho Code 15-3-1003, for the period November 14, 2025 through August 31, 2026:

What This Statement Prescribes, and What It Does Not

Idaho Code 15-3-1003 prescribes exactly what this statement must say, and it is recited below in the statute’s own order. It prescribes nothing about the shape of the account it refers to: not a schedule, not a column, not a heading. The account further down this page is this product’s own presentation of the estate’s own records, in the standard fiduciary charge-and-discharge form, not a shape Idaho law requires.

This document is for the ordinary unsupervised route. A supervised estate cannot close this way. Idaho Code 15-3-1204’s small-estate closing statement, reached through the summary procedure at 15-3-1203, is a different document and is not built here.

Recitals

(1) The personal representative has determined that the time limited for presentation of creditors’ claims has expired. The creditors’ period expired on .

(2) The personal representative has fully administered the estate of the decedent by making payment, settlement or other disposition of all claims which were presented, expenses of administration and estate, inheritance and other death taxes, except as specified in this statement, and the assets of the estate have been distributed to the persons entitled.

Anything excepted from that, and specified here:

If any claim remains undischarged, this statement says which is true: the estate was distributed subject to possible liability with the agreement of the distributees, or other arrangements were made to accommodate it, detailed here:

(3) The personal representative has sent copies of this statement to the distributees and to every known creditor or claimant whose claim is neither paid nor barred, and has furnished a full account in writing of the administration to the distributees whose interests are affected by it. The account below is what satisfies that recital. The account is furnished to the distributees, not filed with the court; only this statement is filed.

Distributees and Claimants Sent This Statement

Idaho Code 15-3-1003(3). The list below is every distributee the estate’s own record shows, in the order each first appears. The preparer adds anyone else entitled to a copy, and the record holds no list of claimants with an unpaid or unbarred claim, so that block is left for the preparer to complete.

Distributees

  • Sarah Doe
  • Michael Doe

Claimants whose claims are neither paid nor barred

Name
Name
Name

Full Account in Writing

Idaho Code 15-3-1003 prescribes no content or format for this account. What follows is this product’s own presentation of the estate’s own records, in the standard fiduciary charge-and-discharge form, not a shape Idaho law requires.

Charges and credits

Charges
Property on hand at start of period$731,360.61
Additional property received (Schedule B)$2,150.00
Receipts (Schedule A)$1,697.57
Gains on sale (Schedule C)$17,500.00
Total charges$752,708.18
Credits
Disbursements (Schedule D)$32,801.87
Distributions (Schedule F)$137,800.00
Property on hand at close of period$582,106.31
Total credits$752,708.18

Schedule A · Receipts

DateDescriptionAmount
2026-01-31Quarterly dividend$412.55
2026-02-20Refund of unused homeowner's insurance premium$340.00
2026-03-31Savings interest$63.12
2026-04-30Quarterly dividend$398.20
2026-06-30Savings interest$61.80
2026-07-31Quarterly dividend$421.90
Total, Schedule A$1,697.57

Schedule B · Additional property received

DateDescriptionAmount
2026-02-10Coin collection found in decedent's safe deposit box$2,150.00
Total, Schedule B$2,150.00

Schedule C · Gains on sale or other disposition

DateDescriptionAmount
2026-01-15Life insurance proceeds received (sold for $50,000.00; carried at $50,000.00)$0.00
2026-04-22Sale of 214 Maple Street (sold for $427,500.00; carried at $410,000.00)$17,500.00
Total, Schedule C$17,500.00

Schedule D · Disbursements

DateDescriptionAmount
2025-11-22Riverside Funeral Home$8,940.00
2025-11-23Obituary notice$312.00
2025-12-01Final medical bill$1,208.40
2025-12-05Utilities$210.00
2025-12-09Filing fee for letters testamentary$128.57
2025-12-15Attorney fee for estate administration$2,400.00
2025-12-20Real property appraisal$450.00
2026-01-05Homeowner's insurance$1,140.00
2026-01-05Utilities$235.00
2026-01-10Credit card payoff$2,214.90
2026-01-15Filing fee for the inventory$95.00
2026-01-20Lawn care and snow removal$620.00
2026-02-01Property tax$3,860.00
2026-02-05Utilities$248.00
2026-03-05Utilities$260.00
2026-04-15Federal fiduciary income tax (Form 1041)$1,080.00
2026-07-15Executor commission$9,400.00
Total, Schedule D$32,801.87

Schedule F · Distributions to beneficiaries

DateDescriptionAmount
2026-05-02Michael Doe: 2021 Subaru Outback, at its inventory value$17,800.00
2026-06-15Sarah Doe$60,000.00
2026-06-15Michael Doe$60,000.00
Total, Schedule F$137,800.00

Property on hand at close

DescriptionCarrying value
Brokerage account, Vanguard$186,320.44
Household furnishings and personal effects$6,500.00
Coin collection found in decedent's safe deposit box$2,150.00
Cash and estate bank accounts (per ledger)$387,135.87
Total property on hand$582,106.31

Distributions by beneficiary

BeneficiaryIn cashIn propertyTotal received
Michael Doe$60,000.00$17,800.00$77,800.00
Sarah Doe$60,000.00$60,000.00
Total distributed$137,800.00

Distributions in kind

BeneficiaryItemCarrying value
Michael Doe2021 Subaru Outback$17,800.00

Property handed over in kind is property the personal representative is discharged of, so it is credited above at the value it was carried at, in the distributions line. No money changed hands, which is why it is listed here as well, item by item.

Property received since the inventory

Property other than what the original inventory covered, whether discovered later or corrected because its value or description turned out to be erroneous or misleading. It crosses to a supplementary inventory under Idaho Code 15-3-708, its own instrument with its own total. This table answers a different question from the property on hand above: what came into the personal representative’s hands after the inventory, whether or not the estate still holds it. An item here the estate still holds is already counted, at its carrying value, in the property on hand total above. One that has since been sold or handed over is not. Do not add the two totals together.

DescriptionValue
Coin collection found in decedent's safe deposit box$2,150.00
Total property received since the inventory$2,150.00

Deadlines

This statement may not be filed earlier than six months after the date of original appointment of a general personal representative (Idaho Code 15-3-1003). That is not six months from the date of death.

Date of original appointment:

If no proceeding involving the personal representative is pending in the court one year after this statement is filed, the appointment terminates (Idaho Code 15-3-1003(b)).

Compensation

Recorded in the ledger as executor compensation$9,400.00
Remaining compensation claimed, if any$ ________

Compensation is reasonable compensation, with no percentage and no schedule (Idaho Code 15-3-719). Compensation for any person the personal representative employed, including counsel, is covered by Idaho Code 15-3-721, and is reviewable by the court only on a petition filed with the court. This product does not compute a fee and does not claim a court has allowed or will allow any amount.

Verification

Idaho Code 15-1-310

Idaho Code 15-3-1003 calls this statement verified. Under Idaho Code 15-1-310, a document filed with the court under the Idaho Probate Code, including this statement, is deemed to include an oath, affirmation or statement that its representations are true as far as the person filing it knows or is informed, and penalties for perjury may follow a deliberate falsification. That deemed oath is what supplies this statement’s verification. Sign it below as you would any other filing.

Practice varies by county. Confirm with your own county whether it also wants a notarized signature on this statement; Idaho law does not forbid one, but does not require one either.

Daniel R. Doe, Personal Representative
Printed name / Signature

Daniel R. Doe states the foregoing is true as far as known or informed, under Idaho Code 15-1-310.

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: Verified Statement of Personal Representative to Close Estate, Idaho Code 15-3-1003. Page ________ of ________.

Produce this for your estate. Recording is free, and $149 (one-time payment) unlocks every document for the estate when you export.

Keeping the books for an estate?

Recording is free for as long as the estate takes: the ledger, the inventory, the distributions, and the deadlines for your state. Every document opens as a free preview with your own numbers. $149 (one-time payment) per estate lifts the watermark. Refund within 14 days, and your records export free at any time.

See a sample accounting
By starting you agree to our Terms and Privacy Policy.