Sample: Closing Statement and Account (Utah Code § 75-3-1003 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
In the District Court of Utah Judicial District, CountyCourt Address
In the Matter of the Estate of Eleanor M. Doe, DeceasedCase Number Judge

Verified Statement of Personal Representative Closing Estate

Utah Code 75-3-1003
Utah publishes no court form for a closing statement or an accounting. No form number is printed or claimed on this document. Confirm what your own district expects before filing.

The personal representative of the above estate states, under Utah Code 75-3-1003, for the period November 14, 2025 through August 31, 2026:

Recitals

(a) The time limitation for presentation of creditors’ claims against the estate has expired. The creditors’ period expired on .

(b) The personal representative has fully administered the estate of the decedent by making payment, settlement or other disposition of all claims which were presented, expenses of administration and estate, inheritance and other death taxes, except as specified in this statement, and the assets of the estate have been distributed to the persons entitled.

Anything excepted from the sentence above belongs on this line:

If any claim remains undischarged, 75-3-1003(1)(b) asks this statement to say which of two things happened, and the estate record cannot know which. Complete the one that applies.

The personal representative has distributed the estate subject to possible liability, with the agreement of the distributees:

Other arrangements have been made to accommodate the outstanding liabilities, stated in detail here:

(c) The personal representative has sent a copy of this statement to every distributee of the estate and to every creditor or other claimant known to the personal representative whose claim is neither paid nor barred, and has furnished a full account in writing of the administration to the distributees whose interests are affected by it. The account follows below.

Timing

This statement may not be filed earlier than four months after the date of original appointment of a general personal representative for this estate (Utah Code 75-3-1003(1)). That is not four months from the date of death.

Date of original appointment of a general personal representative:

Distributees, Creditors and Claimants Sent This Statement

Utah Code 75-3-1003(1)(c). The list below is every distributee the estate’s own record shows, in the order each first appears. The preparer adds anyone else entitled to a copy, and the record holds no list of creditors or claimants with an unpaid or unbarred claim, so that block is left for the preparer to complete.

Distributees

  • Sarah Doe
  • Michael Doe

Creditors and claimants whose claims are neither paid nor barred

Name
Name
Name

Full Account in Writing

Utah Code 75-3-1003 prescribes no content or format for this account, and 75-3-1003(3) lets every distributee waive it entirely by written consent. What follows is this product’s own presentation of the estate’s own records, in the standard fiduciary charge-and-discharge form, not a shape Utah law requires.

Charges and credits

Charges
Property on hand at start of period$731,360.61
Additional property received (Schedule B)$2,150.00
Receipts (Schedule A)$1,697.57
Gains on sale (Schedule C)$17,500.00
Total charges$752,708.18
Credits
Disbursements (Schedule D)$32,801.87
Distributions (Schedule F)$137,800.00
Property on hand at close of period$582,106.31
Total credits$752,708.18

Schedule A · Receipts

DateDescriptionAmount
2026-01-31Quarterly dividend$412.55
2026-02-20Refund of unused homeowner's insurance premium$340.00
2026-03-31Savings interest$63.12
2026-04-30Quarterly dividend$398.20
2026-06-30Savings interest$61.80
2026-07-31Quarterly dividend$421.90
Total, Schedule A$1,697.57

Schedule B · Additional property received

DateDescriptionAmount
2026-02-10Coin collection found in decedent's safe deposit box$2,150.00
Total, Schedule B$2,150.00

Schedule C · Gains on sale or other disposition

DateDescriptionAmount
2026-01-15Life insurance proceeds received (sold for $50,000.00; carried at $50,000.00)$0.00
2026-04-22Sale of 214 Maple Street (sold for $427,500.00; carried at $410,000.00)$17,500.00
Total, Schedule C$17,500.00

Schedule D · Disbursements

DateDescriptionAmount
2025-11-22Riverside Funeral Home$8,940.00
2025-11-23Obituary notice$312.00
2025-12-01Final medical bill$1,208.40
2025-12-05Utilities$210.00
2025-12-09Filing fee for letters testamentary$128.57
2025-12-15Attorney fee for estate administration$2,400.00
2025-12-20Real property appraisal$450.00
2026-01-05Homeowner's insurance$1,140.00
2026-01-05Utilities$235.00
2026-01-10Credit card payoff$2,214.90
2026-01-15Filing fee for the inventory$95.00
2026-01-20Lawn care and snow removal$620.00
2026-02-01Property tax$3,860.00
2026-02-05Utilities$248.00
2026-03-05Utilities$260.00
2026-04-15Federal fiduciary income tax (Form 1041)$1,080.00
2026-07-15Executor commission$9,400.00
Total, Schedule D$32,801.87

Schedule F · Distributions to beneficiaries

DateDescriptionAmount
2026-05-02Michael Doe: 2021 Subaru Outback, at its inventory value$17,800.00
2026-06-15Sarah Doe$60,000.00
2026-06-15Michael Doe$60,000.00
Total, Schedule F$137,800.00

Property on hand at close

DescriptionCarrying value
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 property on hand$582,106.31

Distributions by beneficiary

BeneficiaryIn cashIn propertyTotal received
Michael Doe$60,000.00$17,800.00$77,800.00
Sarah Doe$60,000.00$60,000.00
Total distributed$137,800.00

Distributions in kind

BeneficiaryItemCarrying value
Michael Doe2021 Subaru Outback$17,800.00

Property handed over in kind is property the personal representative is discharged of, so it is credited above at the value it was carried at, in the distributions line. No money changed hands, which is why it is listed here as well, item by item.

Property received since the inventory

Property other than money received since the original inventory. It crosses to a supplementary inventory under Utah Code 75-3-707, its own instrument with its own total; it is not part of the inventory’s original total and it is not counted a second time here.

DescriptionValue
Coin collection found in decedent's safe deposit box$2,150.00
Total property received since the inventory$2,150.00

What Filing This Statement Does

If no proceeding involving the personal representative is pending in the court one year after this statement is filed, the appointment of the personal representative terminates on its own, with no order (Utah Code 75-3-1003(2)).

A claim against the personal representative for breach of fiduciary duty is barred six months after this statement is filed. That bar does not reach a claim for fraud, misrepresentation, or inadequate disclosure (Utah Code 75-3-1005).

Waiver and the Other Route to Closing

Every distributee may waive the account above entirely, by written consent (Utah Code 75-3-1003(3)).

The other route to closing an estate is a petition for an order of complete settlement (Utah Code 75-3-1001, 75-3-1002). This product does not build that petition; a personal representative who needs it works with an attorney.

Compensation

Recorded in the ledger as executor compensation$9,400.00
Remaining compensation claimed, if any$ ________

A personal representative and an attorney are entitled to reasonable compensation for their services (Utah Code 75-3-718(1)). An amount becomes the reasonable amount without the court weighing it only where a petition seeking approval of it has been filed and no interested person objects. 75-3-718(2) has the petitioner send that petition to every interested person at least ten days before the hearing. This product does not build that petition. Utah sets no percentage schedule, so no commission is computed here.

Declaration

Utah Code 78B-18a-106

I declare under criminal penalty under the law of Utah that the foregoing is true and correct.

Signed on the day of , , at

Date      Month     Year     City or other location, and state or country

Daniel R. Doe, Personal Representative
Printed name / Signature

Daniel R. Doe declare(s) under Utah Code 78B-18a-106, not before a notary. Utah has no notary jurat for this filing.

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: Verified Statement of Personal Representative Closing Estate, Utah Code 75-3-1003. Page ________ of ________.

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