Sample: Administration Account (Md. Rule 6-417 style) — Estate of Eleanor M. Doe

A made-up estate, a real 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

Administration Account (Maryland Rule 6-417 style)

In the Orphans’ Court for , MarylandEstate No. Date of death: November 14, 2025
ACCOUNT of Daniel R. Doe for the period beginning November 14, 2025 and ending August 31, 2026

Write the account’s designation in the blank above — “First and Final,” “First (but not final),” “Second and Final,” and so on. A first account is due within 9 months after appointment; each later one at the first of 6 months after the prior account’s approval or 9 months after its filing.

Summary of Transactions

Receipts
Total Beginning Balance from SCHEDULE 1$733,510.61
Total Miscellaneous Principal Receipts from SCHEDULE 2$340.00
Total Changes In Assets from SCHEDULE 3$17,500.00
Total Income from SCHEDULE 4$1,357.57
TOTAL$752,708.18
Disbursements
Total Disbursements from SCHEDULE 5$32,801.87
Total Distributions and Inheritance Tax from SCHEDULE 6$137,800.00
Total Balance Retained For Future Accounting from SCHEDULE 7$582,106.31
TOTAL (must equal the receipts total)$752,708.18

Schedule 1 · Beginning Balance

Assets per inventory, at date-of-death values, by the inventory’s letter categories.

AReal$410,000.00
BLeasehold-0-
CTangible personal$24,300.00
DCorporate stocks-0-
EBonds, notes, mortgages, debts due to the decedent-0-
FBank accounts, savings and loan accounts, cash$60,740.17
GAll other interests$236,320.44
Coin collection found in decedent's safe deposit box (later-discovered — reported on a further inventory)$2,150.00
TOTAL$733,510.61

Schedule 2 · Miscellaneous Principal Receipts

Principal collections — amounts accrued before death or otherwise not in an inventory. Post-death earnings belong on Schedule 4 instead; the split carries the inheritance-tax line, so keep it clean.

DateDescriptionAmount
February 20, 2026Refund of unused homeowner's insurance premium$340.00
TOTAL$340.00

All sums deposited in estate money market account #

Schedule 3 · Changes in Assets Including Gains and Losses

DateTransactionProceedsInventory valueGain / (Loss)
April 22, 2026Sale of 214 Maple Street$427,500.00$410,000.00$17,500.00
January 15, 2026Life insurance proceeds received$50,000.00$50,000.00$0.00
TOTAL (net change)$17,500.00

Attach the Closing Disclosure for any real-property sale; note with each entry the estate account the proceeds were deposited to. Market fluctuation on unsold assets is not reported absent court approval.

Schedule 4 · Income

Everything the estate earned after death — exempt from inheritance tax, but accounted for.

DateSourceAmount
July 31, 2026Quarterly dividend$421.90
June 30, 2026Savings interest$61.80
April 30, 2026Quarterly dividend$398.20
March 31, 2026Savings interest$63.12
January 31, 2026Quarterly dividend$412.55
TOTAL$1,357.57

Schedule 5 · Disbursements

Check No.Date PaidPayee and nature of expenseAmount
July 15, 2026Executor commission$9,400.00
April 15, 2026Federal fiduciary income tax (Form 1041)$1,080.00
March 5, 2026Utilities$260.00
February 5, 2026Utilities$248.00
February 1, 2026Property tax$3,860.00
January 20, 2026Lawn care and snow removal$620.00
January 15, 2026Filing fee — inventory$95.00
January 10, 2026Credit card payoff$2,214.90
January 5, 2026Homeowner's insurance$1,140.00
January 5, 2026Utilities$235.00
December 20, 2025Real property appraisal$450.00
December 15, 2025Attorney fee — estate administration$2,400.00
December 9, 2025Filing fee — letters testamentary$128.57
December 5, 2025Utilities$210.00
December 1, 2025Final medical bill$1,208.40
November 23, 2025Obituary notice$312.00
November 22, 2025Riverside Funeral Home$8,940.00
TOTAL DISBURSEMENTS$32,801.87

Fill in check numbers when transcribing. Personal-representative commissions and attorney’s fees may not be paid before a court order (Rule 6-416) or a filed Consent to Compensation (RW1138) — and the consent route only reaches fees within the Est. & Trusts §7-601 ceiling; show them as “to be paid — subject to Court approval” until then. One placement rule: an inheritance-tax payment to the register belongs inside Schedule 6, not here — if you recorded one as a ledger expense, move it when transcribing. The register assesses the probate fee with the first account: on this account’s gross estate of $752,708.18, $1,000.00 for estates opened on or after October 1, 2022, or $1,000.00 for estates opened before.

Schedule 6 · Distribution and Inheritance Tax

Available Balance for Distribution — Sum of Schedules 1, 2, 3 & 4, minus Schedule 5: $719,906.31

DateLegatee / heirDistributionInheritance-tax statusAmount
June 15, 2026Sarah DoeCash distribution$60,000.00
June 15, 2026Michael DoeCash distribution$60,000.00
May 2, 2026Michael Doe2021 Subaru Outback, at its inventory value$17,800.00
TOTAL DISTRIBUTIONS AND INHERITANCE TAX$137,800.00

Write each taker’s tax status in the blank — “Exempt from Inheritance Tax,” “Subject to Inheritance Tax at 10%” (withheld), or “Subject to Collateral Inheritance Tax at 11.11111%” when a will’s tax clause pays it from the residue. Whether each person is exempt turns on their relationship to the decedent (Tax-Gen. §7-203) — this draft cannot decide that; your attorney or the register can. Withheld tax paid to the register goes INSIDE this schedule and its total (with a “Paid to Register of Wills” line per taker) — if you recorded an inheritance-tax payment as a ledger expense, it appears on Schedule 5 above: move it here when transcribing and add it back when using the figure that follows. Only principal is taxable: Schedules 1 + 2 minus Schedule 5 = $701,048.74; income and changes (Schedules 3 + 4, exempt) = $18,857.57.

Summary of total fees and inheritance tax due to Register of Wills and paid herewith by check #

Probate fee/costs per Schedule 5: $ (the two possible figures are in Schedule 5’s note)

Collateral Inheritance Tax at 10%:

TOTAL PAID: $

Schedule 7 · Assets Retained for Future Accounting

Description of Asset(s):Value at end of accounting period:
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 BALANCE FORWARD$582,106.31

EXPLAIN WHY IT IS NECESSARY TO RETAIN ASSETS AND KEEP THE ESTATE OPEN.

Absent good cause, everything should be distributed within the first account’s period (Est. & Trusts §7-101) — repeated retention can draw a show-cause order.

Verification of Account (Md. Rule 6-417(b)(9))

I DO SOLEMNLY AFFIRM UNDER THE PENALTIES OF PERJURY THAT THE CONTENTS OF THE FOREGOING DOCUMENT (ACCOUNT OF PERSONAL REPRESENTATIVE) ARE TRUE TO THE BEST OF MY KNOWLEDGE, INFORMATION AND BELIEF.

Daniel R. Doe
Personal Representative (signature required — every personal representative signs)
Date: ____________
Attorney for the Estate
Signature required if the estate is represented (Rule 6-134(a))
Date: ____________

Certificate of Service (Md. Rule 6-417(d))

I HEREBY CERTIFY that on the day of , I delivered or mailed, postage prepaid, a notice to all interested persons listed below or listed by attachment, a notice stating: (1) that an account or affidavit in lieu of account has been filed; (2) that the recipient may file exceptions with the Court within 20 days after the Court’s Order approving the account is docketed; (3) that further information can be obtained by reviewing the estate file in the office of the Register of Wills or by contacting the personal representative or the attorney; (4) that upon request the personal representative shall furnish a copy of the account or affidavit to any interested person who was given notice; and (5) that distribution under the account as approved by the Court will be made within 30 days after the Order of Court approving the account becomes final.

Interested persons names and addresses:

Attorney for the Estate
Address: Telephone:
Date: ____________
Personal Representative
Address: Telephone:
Date: ____________
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: the registers’ sample layout is optional, but the contents above are what Rule 6-417 requires; the register’s auditor may ask for vouchers, statements, and Closing Disclosures behind any figure.

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