Sample: Final Account and Attachments (Minn. PRO913 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 Minnesota · District CourtCounty of · Judicial District: Court File Number: Case Type: Probate

Final Account and Proposal for Distribution

Estate of: Eleanor M. DoeDecedent (Deceased person)

Original Amended Supplemental

NOT the court form; modeled on PRO913 (State ENG 6/20), Minn. Stat. §§ 524.3-1001, 524.3-1003

Minnesota’s official forms are used whenever one is filed (Minn. Gen. R. Prac. 403(b)); transfer these figures onto PRO912 and PRO913.

Mark one. This draft covers the administration to date. When the estate is ready to close it is the Final Account, mailed to the distributees before the closing statement (Minn. Stat. § 524.3-1003) or filed with the petition for complete settlement (§ 524.3-1001).

My name is Daniel R. Doe, and I am the Personal Representative of the Estate. Below is a full, true, and complete list of the administration of the Estate, covering November 14, 2025 to August 31, 2026.

Assets at Date of Death [Amounts from Inventory (PRO912)]

Total Fair Market Value of Real Estate (from Inventory Attachment A)	$410,000.00
Total Value of Stocks, Bonds, and Securities (from Inventory Attachment B)	$186,320.44
Total Value of Mortgages, Notices, and Cash (from Inventory Attachment C)	$60,740.17
Total Value of Miscellaneous Personal Property (from Inventory Attachment D)	$74,300.00
Total Liens and Encumbrances (from all Inventory Attachments)	$________
Total Net Assets at Date of Death (from Inventory)	$731,360.61

The ledger records no encumbrances, so the net figure above equals the gross total until Inventory Attachment E is completed and this figure is reduced by hand.

Summary of Increases to the Estate (see Attachment A for details)

Assets Left Out of Inventory	$2,150.00
Advances to Estate	$0.00
Interest	$124.92
Dividends	$1,232.65
Dividend Reinvestment	$0.00
Refunds	$340.00
Gain on Sale of Property	$17,500.00
Miscellaneous Increases	$0.00
Total Increases	$21,347.57
TOTAL INVENTORY ASSETS AND INCREASES	$752,708.18

Dividend Reinvestment prints $0.00 by design; the ledger records no reinvestment.

Decreases (see Attachment B for details)

Loss on Sale of Property	$0.00
Closing Costs	$0.00
Maintenance and Selection	$0.00
Attorney's Fees and Expenses	$0.00
Personal Representative's Fees and Expenses	$9,400.00
Funeral Expenses	$9,252.00
Expenses of Last Illness	$0.00
Taxes	$4,940.00
Payments Made on Mortgage, Contract for Deed, and Other Liens	$0.00
Other Claims Allowed and Paid	$3,423.30
Interim Distributions to Devisees and Heirs	$137,800.00
Repayment of Advances	$0.00
Expenses of Maintaining Real Estate	$1,760.00
Other Expenses of Administration	$4,026.57
Total Decreases	$170,601.87

Closing Costs, Maintenance and Selection, Attorney’s Fees and Expenses, and Expenses of Last Illness print $0.00 by design: the ledger records net sale proceeds instead of separate closing costs; family maintenance and statutory selections under Minn. Stat. §§ 524.2-403, 524.2-404 are completed by hand; attorney fees recorded as administration expenses are moved here by hand; and a last-illness bill recorded as a debt paid is moved here by hand. Payments Made on Mortgage, Contract for Deed, and Other Liens and Repayment of Advances also print $0.00 by design; the ledger tracks neither, and Attachment B itself carries no sub-table for either line.

Assets on Hand for Distribution (see Attachment C for details)

Personal Property on Hand for Distribution	$582,106.31
Real Estate on Hand for Distribution	$0.00
Total Assets on Hand for Distribution	$582,106.31
TOTAL DECREASES AND ASSETS FOR DISTRIBUTION	$752,708.18

FINAL SUMMARY (must balance)

Total Net Assets at Date of Death (Inventory)	$731,360.61	Total Decreases	$170,601.87
Total Increases	$21,347.57	Total Assets on Hand for Distribution	$582,106.31
TOTAL	$752,708.18	TOTAL	$752,708.18

Total Claims Allowed and Not Paid (see Attachment D for details) $________

Proposal for Distribution

The Personal Representative proposes to distribute the Estate in the following manner.

If you object to the proposed distribution of the Estate, you must file a written objection with the Personal Representative within 30 days after mailing or delivery of this proposal to you. Failure to file a written objection will result in termination of your right to object to the proposed distribution.

Name	Proposed Distribution

The ledger does not plan distributions, so the personal representative writes the proposal by hand.

Use another sheet of paper if you need more room to write.

I declare under penalty of perjury that everything I have stated in this document is true and correct. Minn. Stat. § 358.116.

Dated: ____________

Daniel R. Doe

Personal Representative

Attorney for Personal Representative:

Self-Represented:

Name:

Firm:

Address:

Attorney License No.:

Email:

Telephone:

Attachment A: Increases

Assets Omitted from Inventory

Item Number	Description	Value
1	Coin collection found in decedent's safe deposit box	$2,150.00
TOTAL		$2,150.00

Advances to Estate

Item Number	Description	Value
		$________
TOTAL		$0.00

Interest

Item Number	Description	Value
1	Savings interest	$63.12
2	Savings interest	$61.80
TOTAL		$124.92

Dividends

Item Number	Description	Value
1	Quarterly dividend	$412.55
2	Quarterly dividend	$398.20
3	Quarterly dividend	$421.90
TOTAL		$1,232.65

Dividend Reinvestment

Item Number	Description	Value
TOTAL		$0.00

The ledger records no reinvestment.

Refunds

Item Number	Description	Value
1	Refund of unused homeowner's insurance premium	$340.00
TOTAL		$340.00

Gain on Sale of Property

Item Number	Description	Value
1	Life insurance policy payable to the estate, sold at its inventory value	$0.00
2	214 Maple Street, house and lot	$17,500.00
TOTAL		$17,500.00

Miscellaneous Increases

Item Number	Description	Value
		$________
TOTAL		$0.00

Use another sheet of paper if you need more room to write.

Attachment B: Decreases

Loss on Sale of Property

Item Number	Description	Inventory Value (Basis)	Sales Price	Loss
		$________	$________	$________
TOTAL				$0.00

Closing Costs

Item Number	Description	Amount
TOTAL		$0.00

The ledger records net sale proceeds instead of separate closing costs.

Maintenance and Selection

Item Number	Description	Amount
TOTAL		$0.00

Family maintenance and statutory selections under Minn. Stat. §§ 524.2-403, 524.2-404 are completed by hand.

Expenses of Administration

Item Number	Description	Amount
1	Utilities	$210.00
2	Filing fee for letters testamentary	$128.57
3	Attorney fee for estate administration	$2,400.00
4	Real property appraisal	$450.00
5	Utilities	$235.00
6	Filing fee for the inventory	$95.00
7	Utilities	$248.00
8	Utilities	$260.00
TOTAL		$4,026.57

Attorney's Fees and Expenses

Item Number	Description	Hourly Rate	Number of Hours	Amount
TOTAL				$0.00

Attorney fees recorded as administration expenses are moved here by hand.

Personal Representative's Fees and Expenses

Item Number	Description	Hourly Rate	Number of Hours	Amount
1	Executor commission	$________	________	$9,400.00
TOTAL				$9,400.00

Funeral Expenses

Item Number	Description	Amount
1	Riverside Funeral Home	$8,940.00
2	Obituary notice	$312.00
TOTAL		$9,252.00

Expenses of Last Illness

Item Number	Description	Amount
TOTAL		$0.00

A last-illness bill recorded as a debt paid is moved here by hand.

Taxes

Item Number	Description	Amount
1	Property tax	$3,860.00
2	Federal fiduciary income tax (Form 1041)	$1,080.00
TOTAL		$4,940.00

Other Claims Allowed and Paid

Item Number	Description	Amount
1	Final medical bill	$1,208.40
2	Credit card payoff	$2,214.90
TOTAL		$3,423.30

Interim Distributions to Devisees and Heirs

Item Number	Description	Amount
1	2021 Subaru Outback distributed in kind to Michael Doe	$17,800.00
2	Distribution to Sarah Doe	$60,000.00
3	Distribution to Michael Doe	$60,000.00
TOTAL		$137,800.00

Miscellaneous Decreases

Item Number	Description	Amount
1	Expenses of maintaining real estate: Homeowner's insurance	$1,140.00
2	Expenses of maintaining real estate: Lawn care and snow removal	$620.00
TOTAL		$1,760.00

The form prints no sub-table named Expenses of Maintaining Real Estate; the property-upkeep rows print here instead.

Payments Made on Mortgage, Contract for Deed, and Other Liens and Repayment of Advances have no sub-table on Attachment B; the form itself carries none for either line.

Use another sheet of paper if you need more room to write.

Attachment C: Assets on Hand for Distribution

Personal Property on Hand for Distribution

Item Number	Description	Value
1	Brokerage account, Vanguard	$186,320.44
2	Household furnishings and personal effects	$6,500.00
3	Coin collection found in decedent's safe deposit box	$2,150.00
4	Cash and estate bank accounts (per ledger)	$387,135.87
TOTAL		$582,106.31

Real Estate on Hand for Distribution

Item Number	Description	Fair Market Value
		$________
TOTAL		$0.00

Use another sheet of paper if you need more room to write.

Attachment D: Claims Allowed and Not Paid

Claims Allowed and Not Paid

Item Number	Description	Amount
		$________
		$________
		$________
TOTAL		$________

The ledger records debts paid; it does not track claims allowed but not yet paid. Complete this attachment and the Total Claims Allowed and Not Paid line on page 1 by hand.

Use another sheet of paper if you need more room to write.

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