Sample: Account (Mass. MPC 853 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
Commonwealth of MassachusettsThe Trial CourtProbate and Family Court
Docket No.   Division
✓ Estate of: Eleanor M. Doe Conservatorship of: Other:

ACCOUNT

NOT the court form; modeled on MPC 853 (Rev. 2/3/25)

FOR THE REPORTING PERIOD FROM (MM/DD/YYYY) 11/14/2025 TO (MM/DD/YYYY) 08/31/2026

This is the:

ANNUAL ACCOUNT (State 1st, 2nd, etc.)

FINAL ACCOUNT (Select why) Appointment terminated Estate closed Court Order dated:

AMENDED ACCOUNT (Identify Account being amended by number and filing date)

OTHER ACCOUNT (Explain)

Check the box that applies. A final account is allowed only together with a Petition for Order of Complete Settlement (MPC 855), G.L. c. 190B §3-1001; an annual account needs its number.

SUMMARY OF SCHEDULES

SCHEDULE A - Receipts and income$752,708.18
SCHEDULE B - Payment and debts, administration expenses, taxes and distributions$170,601.87
SCHEDULE C - Balance of assets on hand$582,106.31
TOTAL$1,505,416.36

(If you are completing this on-line, the totals will auto-fill.)

I swear or affirm under oath that I have read this Account and that the statements contained in it are true and correct to the best of my knowledge and information.

The proper Petition to allow this Account is filed with this Account already on file with the Court.

ALL FIDUCIARIES SIGNED UNDER THE PENALTIES OF PERJURY

Daniel R. Doe
Signature of Fiduciary
Date: ____________

RECEIPTS AND INCOME

Item #DateDescription of item received, include name of PayorSub-TotalAmount Received
1Balance of Inventory or Prior Account$321,360.61
201/15/2026Sold at its inventory value, no gain or loss: Life insurance proceeds received$0.00
301/31/2026Quarterly dividend$412.55
402/10/2026Additional property received: Coin collection found in decedent's safe deposit box$2,150.00
502/20/2026Refund of unused homeowner's insurance premium$340.00
603/31/2026Savings interest$63.12
704/22/2026Proceeds of sale: Sale of 214 Maple Street$427,500.00
804/30/2026Quarterly dividend$398.20
906/30/2026Savings interest$61.80
1007/31/2026Quarterly dividend$421.90
Total$752,708.18

Real estate does not appear in Schedule A or C. It is reported on the Inventory’s Schedule of Real Estate. A sale of real estate during this period appears above as its full proceeds, a Schedule A receipt. Personal property that was on the Inventory and was sold shows only its gain above or its loss in Schedule B, since its inventory value is already in the opening balance.

Payment of Debts, Administration Expenses, Taxes & Distributions

Item #DateDescription of item Paid (include Name of Payee)Sub-TotalAmount Paid
111/22/2025Riverside Funeral Home$8,940.00
211/23/2025Obituary notice$312.00
312/01/2025Final medical bill$1,208.40
412/05/2025Utilities$210.00
512/09/2025Filing fee for letters testamentary$128.57
612/15/2025Attorney fee for estate administration$2,400.00
712/20/2025Real property appraisal$450.00
801/05/2026Homeowner's insurance$1,140.00
901/05/2026Utilities$235.00
1001/10/2026Credit card payoff$2,214.90
1101/15/2026Filing fee for the inventory$95.00
1201/20/2026Lawn care and snow removal$620.00
1302/01/2026Property tax$3,860.00
1402/05/2026Utilities$248.00
1503/05/2026Utilities$260.00
1604/15/2026Federal fiduciary income tax (Form 1041)$1,080.00
1705/02/20262021 Subaru Outback distributed in kind to Michael Doe$17,800.00
1806/15/2026Distribution to Sarah Doe$60,000.00
1906/15/2026Distribution to Michael Doe$60,000.00
2007/15/2026Executor commission$9,400.00
Total$170,601.87

This period includes $9,400.00 in executor compensation, already included above as an ordinary Schedule B line. MPC 853 has no separate fee line (G.L. c. 190B §3-719).

Balance of Assets on hand at end of accounting period

Item #Account and NumberName of Financial Institution or Description of AssetMarket ValueBook Value
1Brokerage account, Vanguard$ ________$186,320.44
2Household furnishings and personal effects$ ________$6,500.00
3Coin collection found in decedent's safe deposit box$ ________$2,150.00
4Cash and estate bank accounts (per ledger)$ ________$387,135.87
Total$ ________$582,106.31
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.

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