Sample: Fiduciary's Account (Ohio Form 13.0 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
PROBATE COURT OF COUNTY, OHIOESTATE OF Eleanor M. Doe, DECEASEDCASE NO.

FIDUCIARY’S ACCOUNT

[R.C. 2109.30, 2109.301 and 2109.32][Executors and Administrators]
NOT the court form; modeled on Standard Probate Form 13.0 (12/01/2002) with Forms 13.1 and 13.2, R.C. 2109.30

The fiduciary offers the account given below and on the attached itemized statement of receipts and disbursements. The fiduciary states that the account is correct, and asks that it be approved and settled.

[Check one of the following]

This is a partial account. A statement of the assets remaining in the fiduciary’s hands is attached.

This is a final account. A statement of the assets remaining in the fiduciary’s hands for distribution to the beneficiaries is attached.

This is an account of distribution, and fiduciary asks to be discharged upon its approval and settlement.

This is a final and distributive account, and the fiduciary asks to be discharged upon its approval and settlement.

This is a supplemental final account.

Mark one. This draft covers the administration to date. When distribution is complete it is a final and distributive account (R.C. 2109.301), and the balance remaining should read zero.

[Complete if this is a partial account, or if one or more accounts have previously been filed in the estate] The period of this account is from November 14, 2025 to August 31, 2026

[Complete if applicable] Accounts previously filed in the estate, the accounting periods, and the fiduciary and attorney fees paid for each period, are as follows:

Date FiledAccounting PeriodFiduciary Fees PaidAttorney Fees Paid
$ ________$ ________
$ ________$ ________
$ ________$ ________
$ ________$ ________
$ ________$ ________
$ ________$ ________

Note:

2117.06(K) states: “The distributee may be liable to the estate up to the value of the distribution and may be required to return all or any part of the value of the distribution if a valid claim is subsequently made against the estate within the time permitted under this section.”

2109.32(C) states: “The rights of any person with a pecuniary interest in the estate are not barred by approval of an account pursuant to division (A) and (B) of this section. These rights may be barred following a hearing on the account pursuant to section 2109.33 of the Revised Code.”

[Side 2 of Form 13.0]

This account is recapitulated as follows:

RECEIPTS

Personal property not sold$271,360.61
Proceeds from sale of personal property$50,000.00
Real property not sold$0.00
Proceeds from sale of real property$427,500.00
Income$1,357.57
Other receipts$2,490.00
Total receipts$752,708.18

DISBURSEMENTS

Fiduciary fees this accounting period$9,400.00
Attorney fees this accounting period$0.00
Other administration costs and expenses$10,726.57
Debts and claims against estate$12,675.30
Ohio and federal estate taxes$0.00
Personal property distributed in kind$17,800.00
Real property transferred$0.00
Other distributions to beneficiaries$120,000.00
Other disbursements$0.00
Total disbursements$170,601.87

BALANCE REMAINING IN FIDUCIARY’S HANDS $582,106.31

No gain-or-loss schedule exists anywhere on Form 13.0, 13.1, or 13.2. A sale’s full proceeds are its own RECEIPTS line above, and the sold asset simply leaves “not sold”: the gain or loss is implicit in the difference, not a line the form asks for.

The ledger has no attorney-fee category, so Attorney fees this accounting period always reads $0.00. An attorney fee actually paid records as an administration expense and appears in Other administration costs and expenses instead; move it up by hand if the fiduciary wants it on its own line.

Ohio and federal estate taxes always reads $0.00 for the same reason: an estate tax payment the ledger recorded is folded into Other administration costs and expenses. Move it to this line by hand if the estate paid one.

Attorney
Daniel R. Doe
Fiduciary

Attorney Registration No.    Date

ENTRY SETTING HEARING

(for the court)

The Court sets at o’clock M., as the date and time for hearing the above account.

Date
Probate Judge
PROBATE COURT OF COUNTY, OHIOESTATE OF Eleanor M. Doe, DECEASEDCASE NO.

RECEIPTS AND DISBURSEMENTS

[Attach to fiduciary’s account]

Following is an itemized statement of receipts and disbursements by the fiduciary in the administration of his trust.

Receipts

Personal property not sold

ItemVoucher No.Value or Amount
Checking account, First National Bank________$18,240.17
Savings account, First National Bank________$42,500.00
Brokerage account, Vanguard________$186,320.44
2021 Subaru Outback________$17,800.00
Household furnishings and personal effects________$6,500.00
Subtotal · Personal property not sold$271,360.61

Proceeds from sale of personal property

ItemVoucher No.Value or Amount
Life insurance policy payable to the estate (Jan 15, 2026)________$50,000.00
Subtotal · Proceeds from sale of personal property$50,000.00

Real property not sold

ItemVoucher No.Value or Amount
________$ ________
Subtotal · Real property not sold$0.00

Proceeds from sale of real property

ItemVoucher No.Value or Amount
214 Maple Street, house and lot (Apr 22, 2026)________$427,500.00
Subtotal · Proceeds from sale of real property$427,500.00

Income

ItemVoucher No.Value or Amount
Quarterly dividend (Jan 31, 2026)________$412.55
Savings interest (Mar 31, 2026)________$63.12
Quarterly dividend (Apr 30, 2026)________$398.20
Savings interest (Jun 30, 2026)________$61.80
Quarterly dividend (Jul 31, 2026)________$421.90
Subtotal · Income$1,357.57

Other receipts

ItemVoucher No.Value or Amount
Coin collection found in decedent's safe deposit box (found after the inventory) (Feb 10, 2026)________$2,150.00
Refund of unused homeowner's insurance premium (Feb 20, 2026)________$340.00
Subtotal · Other receipts$2,490.00
Total receipts (ties to Form 13.0)$752,708.18

Disbursements

Fiduciary fees this accounting period

ItemVoucher No.Value or Amount
Executor commission (Jul 15, 2026)________$9,400.00
Subtotal · Fiduciary fees this accounting period$9,400.00

Attorney fees this accounting period

ItemVoucher No.Value or Amount
________$ ________
Subtotal · Attorney fees this accounting period$0.00

Other administration costs and expenses

ItemVoucher No.Value or Amount
Utilities (Dec 5, 2025)________$210.00
Filing fee for letters testamentary (Dec 9, 2025)________$128.57
Attorney fee for estate administration (Dec 15, 2025)________$2,400.00
Real property appraisal (Dec 20, 2025)________$450.00
Homeowner's insurance (Jan 5, 2026)________$1,140.00
Utilities (Jan 5, 2026)________$235.00
Filing fee for the inventory (Jan 15, 2026)________$95.00
Lawn care and snow removal (Jan 20, 2026)________$620.00
Property tax (Feb 1, 2026)________$3,860.00
Utilities (Feb 5, 2026)________$248.00
Utilities (Mar 5, 2026)________$260.00
Federal fiduciary income tax (Form 1041) (Apr 15, 2026)________$1,080.00
Subtotal · Other administration costs and expenses$10,726.57

Debts and claims against estate

ItemVoucher No.Value or Amount
Riverside Funeral Home (Nov 22, 2025)________$8,940.00
Obituary notice (Nov 23, 2025)________$312.00
Final medical bill (Dec 1, 2025)________$1,208.40
Credit card payoff (Jan 10, 2026)________$2,214.90
Subtotal · Debts and claims against estate$12,675.30

Ohio and federal estate taxes

ItemVoucher No.Value or Amount
________$ ________
Subtotal · Ohio and federal estate taxes$0.00

Personal property distributed in kind

ItemVoucher No.Value or Amount
2021 Subaru Outback distributed in kind to Michael Doe (May 2, 2026)________$17,800.00
Subtotal · Personal property distributed in kind$17,800.00

Real property transferred

ItemVoucher No.Value or Amount
________$ ________
Subtotal · Real property transferred$0.00

Other distributions to beneficiaries

ItemVoucher No.Value or Amount
Distribution to Sarah Doe (Jun 15, 2026)________$60,000.00
Distribution to Michael Doe (Jun 15, 2026)________$60,000.00
Subtotal · Other distributions to beneficiaries$120,000.00

Other disbursements

ItemVoucher No.Value or Amount
________$ ________
Subtotal · Other disbursements$0.00
Total disbursements (ties to Form 13.0)$170,601.87

Voucher No. prints blank on every row: the app tracks no voucher numbering. Reference each item to a voucher by number, letter, or date when filing (Civ.R. 73.15(A)).

Fiduciary
PROBATE COURT OF COUNTY, OHIOESTATE OF Eleanor M. Doe, DECEASEDCASE NO.

ASSETS REMAINING IN FIDUCIARY’S HANDS

[Attach to partial or final fiduciary’s account]

The estate assets remaining in fiduciary’s hands are recapitulated as follows:

Tangible personal property$8,650.00
Intangible personal property$573,456.31
Total Personal property$582,106.31
Real Estate$0.00
Total assets remaining in fiduciary’s hands$582,106.31

Following is an itemized statement of estate assets remaining in the fiduciary’s hands.

ItemValue or Amount
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 assets remaining in fiduciary’s hands$582,106.31
Fiduciary
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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