5. Receipts

This is a public document. Do not list full account numbers or other information prohibited by NH Circuit Court – Electronic Filing Rule 12 on this form or on Schedules required by this form.

Schedule A · Inventory Total of Personal Estate or Balance held at Prior Accounting

For the first Accounting, insert the total value here shown in the Total Value of Personal Estate (Line 5B from the Inventory – NHJB-2125-Pe) and attach a separate sheet listing a summary of the assets and values of each as shown in the Inventory. (Do not include the value of real estate.) For the second and subsequent Accountings, insert the total value here from the most recent prior Accounting shown in the Balance Held by Executor/Administrator (Schedule 9) and attach a separate sheet listing a summary of the remaining assets and values of each, as shown in the most recent prior Accounting. (Do not include the value of real estate.)

Schedule B · Net Gains (or losses) on Sales/Other dispositions

Attach a separate sheet and list the Inventory value and sale price for any asset sold (other than real estate), and show the difference between the two amounts. Also list the date of the sale. For the final accounting, list as losses any debts owed to the estate which have not been repaid.

Schedule C · Income on all personal property, including dividends, during accounting period

Attach a separate sheet and list all income, including dividends and interest, received during this accounting period. List the source of income, the individual amounts and date each was received.

Schedule D · Cash received from sale of real estate

County   Decedent Book   Page

If real estate was listed on the Inventory, and has been sold during this accounting period, on a separate sheet list the address of the real estate (including the county, book and page), sale price, amounts deducted from sale price, amount received by the estate, and the date of sale (May also attach a copy of the settlement statement).

Schedule E · Cash collected on rents of real estate

If rent was collected on real estate during this account period, on a separate sheet, list the amount collected and the months for which the rent was collected.

Schedule F · Personal estate not inventoried/Other receipts

On a separate sheet, list any asset that was not listed on the Inventory with an explanation as to why it was not listed. Also list the description and value for each of the assets.

Schedule G · Money advanced or contributed to estate

On a separate sheet, list the name of the person who gave money to the estate, including the amount and date received. Do NOT include money received as payment towards debts owed to the estate.

Add the amounts in Schedules A through G for TOTAL.

6. Disbursements

This is a public document. Do not list full account numbers or other information prohibited by NH Circuit Court – Electronic Filing Rule 12 on this form or on Schedules required by this form.

Schedule 1 · Administrative expenses including taxes

Administrative expenses are all expenses incurred in administering the estate, such as filing fees, publication fees, bond premiums, etc. On a separate sheet, list the date paid, each expense and the amount.

Schedule 2 · Attorney and Fiduciary Fees

Probate rules require fees to be shown in summary form. This summary is sufficient unless the Court requires further detail.

Schedule 3 · Funeral and burial expenses

On a separate sheet, list all funeral and burial expenses, the amount and the date paid.

Schedule 4 · Paid spouse’s allowance out of personal estate

If a Motion for Spousal Allowance has been filed and granted by the court, on a separate sheet, list the name of the spouse, amount disbursed and the date Motion was granted by the court. If Receipt (NHJB-2139-Pe) was not filed, you must file it at this time. A granted Motion for Spousal Allowance is needed for this schedule, and the ledger has no such category, so it is always blank here.

Schedule 5 · Debts

On a separate sheet, list all debts and/or claims paid during this accounting period that existed prior to death. List the amount paid, the date of payment and to whom the payment was made.

Schedule 6 · Distribution to legatees, not residuary legatees

On a separate sheet, list each person who received specific bequests under the will. List name, amount received or item received and its value. If Receipts (NHJB-2139-Pe) were not filed for each person, you must file them at this time. An interim distribution made under a granted Motion for Distribution belongs on Schedule 7 instead; move it by hand.

Schedule 7 · Interim distributions made with prior court approval

If a Motion for Distribution was filed and granted by the court during this accounting period, you must list the names that were on the Motion, the amounts distributed, and date the Motion was granted by the court. If Receipts (NHJB-2139-Pe) were not filed for each person, you must file them at this time. A granted Motion for Distribution is needed for this schedule, and the ledger has no such category, so it is always blank here.

Schedule 8 · Other Disbursements

On a separate sheet, list any other disbursements not listed in Schedules 1 through 7 above. List the amount disbursed, date it was disbursed and the name of the person receiving the disbursement.

Add the amounts in Schedules 1 through 8 for TOTAL.

7. Balance

This is a public document. Do not list full account numbers or other information prohibited by NH Circuit Court – Electronic Filing Rule 12 on this form or on Schedules required by this form.

Schedule 9 · Balance Held by Executor/Administrator

Attach a separate sheet listing a summary of all remaining assets and the values of each, using categories shown on the Inventory (NHJB 2125-Pe) (excluding real estate).

If there is No will, and if this is a final account, a Motion for Order of Distribution (NHJB-2131-Pe) must be filed at the same time as this account. The assets must not be distributed until the court issues a distribution order and allows the final account.

8. Is an Information Schedule pursuant to Probate Rule 108(E) attached to this accounting? Yes   No

9. Have all Federal and State Income Tax Returns of the deceased for the period ending with his/her death been filed and the related taxes paid? Yes   No

If no, attach an explanation in Information Schedule.

10. Have all Federal and State Income Tax Returns of the Estate, which are due at the time of filing this account, been filed and the related taxes paid? Yes   No

If no, attach an explanation in Information Schedule.

11. Have there been any changes to the beneficiaries of the estate or have any of the beneficiaries’ addresses changed? Yes   No

If yes, on a separate sheet, list those changes. If any beneficiary has died you may be required at a later time to submit a death certificate.

Schedule B Attachment · Net Gains (or losses) on Sales/Other dispositions

For the final accounting, an uncollected debt owed to the estate is listed here as a loss by hand.

Schedule C Attachment · Income on all personal property, including dividends, during accounting period

Schedule E Attachment · Cash collected on rents of real estate

Schedule G Attachment · Money advanced or contributed to estate

Schedule D Attachment · Cash received from sale of real estate

The app has no field for amounts deducted from sale price (closing costs, a mortgage payoff, transfer taxes); that column prints blank for the preparer to complete from the closing or settlement statement.

Schedule F Attachment · Personal estate not inventoried/Other receipts

The app has no field recording why an item was not on the Inventory; that column prints blank for the preparer to complete by hand.

Schedule 1 Attachment · Administrative expenses including taxes

Schedule 3 Attachment · Funeral and burial expenses

Schedule 5 Attachment · Debts

Schedule 8 Attachment · Other Disbursements

Schedule 6 Attachment · Distribution to legatees, not residuary legatees

A Receipt (NHJB-2139-Pe) is filed per recipient.

Schedule 9 Attachment · Balance Held by Executor/Administrator

Remaining assets at the close of the accounting period, using the categories shown on the Inventory (NHJB-2125-Pe), excluding real estate.