Sample: Probate Account (Me. DE-406 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
STATE OF MAINE COUNTY PROBATE COURTDOCKET NO.
Estate of Eleanor M. DoeDecedent

PROBATE ACCOUNT1

NOT the court form; modeled on DE-406 (Rev. 07/01/19)

This accounting is the account. It covers the period beginning Nov 14, 2025 and ending Aug 31, 2026.

Write in the kind of account (first, annual, or final) by hand. The app does not decide it.

1. That inventory or prior account showed

(Note: fill in every line. If zero, enter "0").

Tangible personal property with a net value of $24,300.00
Real Estate with a net value of $410,000.00
Intangible personal property with a net value of $297,060.61
Total $731,360.61

The app records no encumbrances, so net equals gross here. Subtract any encumbrance by hand.

2.

Income in the amount of (See attached Schedule A) $21,347.57
Expenses in the amount of (See attached Schedule B) $32,801.87
Exemptions/Allowances in the amount of (See attached Schedule C)2 $0.00
Distributions in the amount of (See attached Schedule D) $137,800.00

3. Current net Estate balances are:

Tangible personal property $8,650.00
Intangible personal property $573,456.31
Total $582,106.31

4. Maine Estate Tax Statement (Check One)

(a) Maine Estate Taxes have been paid and proof of the same is attached

(b) Maine Estate Taxes are not due

(c) Maine Estate Taxes are still uncertain

(d) Maine Estate Taxes are certain but payment has not been made

Check the option that applies. The app cannot know which one is true for this estate.

The Personal Representative affirms, under penalty of perjury, that the foregoing account is true and accurate to the best of the Personal Representative’s knowledge and belief. The Personal Representative has detailed records in the Personal Representative’s possession to verify the same and will make them available for inspection to persons with a right to review them or to the Court upon written request.

Daniel R. Doe
Personal Representative
Dated: ____________
Co-Personal Representative (if applicable)
Date: ____________

Attorney for Personal Representative, if any:

Name:

Address:

Address:

Phone Number:

Maine Bar Number:

Email Address:

1 18-C M.R.S. §§3-107, 3-1001, 3-1002.

2 18-C M.R.S. §§2-401 et seq.

Schedule A. Income

DateDescriptionAmount
Jan 15, 2026Sold at its inventory value, no gain or loss: Life insurance proceeds received$0.00
Jan 31, 2026Quarterly dividend$412.55
Feb 10, 2026Property received: 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 22, 2026Gain on sale: Sale of 214 Maple Street$17,500.00
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
Total$21,347.57

Schedule B. Expenses

DateDescriptionAmount
Nov 22, 2025Riverside Funeral Home$8,940.00
Nov 23, 2025Obituary notice$312.00
Dec 1, 2025Final medical bill$1,208.40
Dec 5, 2025Utilities$210.00
Dec 9, 2025Filing fee for letters testamentary$128.57
Dec 15, 2025Attorney fee for estate administration$2,400.00
Dec 20, 2025Real property appraisal$450.00
Jan 5, 2026Homeowner's insurance$1,140.00
Jan 5, 2026Utilities$235.00
Jan 10, 2026Credit card payoff$2,214.90
Jan 15, 2026Filing fee for the inventory$95.00
Jan 20, 2026Lawn care and snow removal$620.00
Feb 1, 2026Property tax$3,860.00
Feb 5, 2026Utilities$248.00
Mar 5, 2026Utilities$260.00
Apr 15, 2026Federal fiduciary income tax (Form 1041)$1,080.00
Jul 15, 2026Executor commission$9,400.00
Total$32,801.87

Schedule C. Exemptions/Allowances

DateDescriptionAmount
$ ________
Total$0.00

The app records homestead, exempt property and family allowances as distributions. Move any such payment here by hand.

Schedule D. Distributions

DateDescriptionAmount
May 2, 20262021 Subaru Outback distributed in kind to Michael Doe$17,800.00
Jun 15, 2026Distribution to Sarah Doe$60,000.00
Jun 15, 2026Distribution to Michael Doe$60,000.00
Total$137,800.00
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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