Cuyahoga County Probate Court

Accounts and Inventory Information

Effective January 13, 2025

2025 Accounts and Inventory Filing Checklist - Estates

2025 Accounts and Inventory Filing Checklist - Guardianships

2025 Accounts and Inventory Filing Checklist - Trusts

2025 Accounts and Inventory Approval Checklist (required for ALL Accounts/Inventories)

Effective January 13, 2025, the following filing fees will apply:

Accounts (partial and final) on Estate, Trust and Guardianship cases cost $50.00. This fee includes up to the first twenty (20) pages of the account. Additional pages are charged $1.00 per page.
A Waiver of Partial Account (Form 13.4) costs $20.00.
A Motion to Extend Filing costs $20.00.
A Motion to Amend costs $20.00.
A Motion to Reinstate Fiduciary costs $100.00.
An Amended Inventory costs $15.00.
An Amended Account costs $25.00.
An Amended Appointment of Appraiser costs $5.00.
A Status Report (Form 13.13) costs $30.00.

2025 Account and Inventory Approval Dates

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Estates

Checklist for Filing Inventories

Submitting the required documents does not guarantee approval of the Estate Inventory and Appraisal. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

Required documents that are mandatory for the Court to accept the Inventory and Appraisal for filing:

Appointment of Appraiser Form (Form 3.0) must be filed before or in conjunction with the Inventory and Appraisal (Form 6.0)

Please note: if you are requesting a Court Appointed Appraiser, the Appointment of Appraiser Form must be filed and approved prior to the filing of the Inventory and Appraisal (Approved = signed by Judge)

Estate Inventory and Appraisal Form (Form 6.0)

Fiduciary must sign the form

Complete all applicable fields

Schedule of Assets (Form 6.1)

Fiduciary must sign the form

All estate assets should be listed with exact date of death values — attach additional page(s) if necessary

All assets and their values must be listed, including, but not limited to:

Business and/or financial accounts identified by account numbers

Insurance policies with policy number/ID number

Stock name and number of shares

Bonds with serial numbers or bond statements

Real property, including the County Auditor’s value or appraisal value, by address and PPN

Automobile make, model, & VIN with Kelley Blue Book/NADA/Edmunds value

Yearly rental income – up to date of death

Ongoing business income – up to date of death

These supplemental documents are not mandatory for the Court to accept the Inventory and Appraisal for filing; however, the Inventory and Appraisal cannot be approved without verification of the following, if applicable:

Waiver of Notice of Hearing on Inventory (Form 6.2)

Certificate of Service on Inventory (Form 6.3AA)

If applicable, include waivers from the Estate Inventory and Appraisal Form (Form 6.0) or Waiver of Notice of Hearing on Inventory (Form 6.2)

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the executor/administrator to keep full account numbers confidential

Documentation of County Auditor value or appraisal value for real property

Documentation of the Kelley Blue Book/NADA/Edmunds values for automobiles

Signature of the Appraiser on the Inventory and Appraisal (Form 6.0)

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Checklist for Filing Estate Fiduciary's Accounts - R.C. 2109.301

Submitting the required documents does not guarantee approval of the Estate Account. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

The only time an Application to Extend Administration (Form 13.8) may be filed is to waive the filing of the six (6) month account. The Inventory and Appraisal must be filed prior to the Application to Extend Administration. Filing the Application to Extend Administration defers the account filing requirement to thirteen (13) months from appointment. DO NOT FILE A STATUS REPORT WITH AN APPLICATION TO EXTEND ADMINISTRATION. DO NOT FILE A WAIVER OF PARTIAL ACCOUNT WITH AN APPLICATION TO EXTEND ADMINISTRATION.

A Status Report (Form 13.13) must be filed simultaneously with the filing of each Partial Account or Waiver of Partial Account and must be signed by the fiduciary, and if applicable, the attorney of record. DO NOT FILE AN APPLICATION TO EXTEND ADMINISTRATION WITH A STATUS REPORT.

Checklist for Filing Partial Accounts

Partial Account – A Partial Account cannot be filed until the Inventory and Appraisal is filed and approved and all court costs are paid.

Required documents that are mandatory for the Court to accept a Partial Account for filing:

Fiduciary’s Account (Form 13.0)

Fiduciary must sign the form

Receipts and Disbursements (Form 13.1)

Assets Remaining in Fiduciary’s Hands (Form 13.2)

Must include an itemized statement of all funds, assets, and investments of the estate in the possession of the fiduciary at the end of the accounting period and shall show any changes in investments since the last previous account

Attach any spreadsheets or worksheets supporting the line items on Forms 13.1 and 13.2

Certificate of Service of Account to Heirs (Form 13.9)

Status Report (Form 13.13)

Must be filed and signed by the fiduciary and if applicable the attorney of record.

If you are filing a Waiver of Partial Account (Form 13.4):

You must obtain written consent of all legatees, devisees, or heirs

However, a Waiver of Partial Account will not be approved if an heir or beneficiary is under legal disability or is a minor

A Status Report (Form 13.13) must be filed and signed by the fiduciary, and if applicable, the attorney of record.

These supplemental documents while not mandatory for the Court to accept the Partial Account for filing; the Partial Account cannot be approved without verification of the following, if applicable:

Business and/or financial accounts identified by account numbers

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the executor/administrator to keep full account numbers confidential

Receipts or proof of disbursements and distributions made to heirs or legatees to support disbursements that may require additional documentation on Forms 13.1 and 13.2

If a newly discovered asset has been filed and approved by the Court, include the asset as a line item in the account

Please note: YOU MAY NOT SUBSTITUTE “SEE ATTACHED” FOR EITHER A COMPLETED 13.1 OR 13.2

Attorney fees for administration of estates shall not be paid until the final account is prepared for filing unless otherwise approved by the Court upon Application and for good cause shown. Any Application for fees shall be submitted with a proposed Judgment Entry.

Checklist for Filing Final and Special Final Accounts

Required documents that are mandatory for the Court to accept the Account for filing:

Fiduciary’s Account (Form 13.0)

Fiduciary must sign the form

For Special Final Accounts: if the fiduciary is deceased, the attorney of record or successor fiduciary may sign on their behalf

Receipts and Disbursements (Form 13.1)

If applicable, include the distributions to successor fiduciary and the receipt from the successor fiduciary acknowledging same

Assets Remaining in Fiduciary’s Hands (Form 13.2)

Must include an itemized statement indicating a zero balance

Certificate of Service of Account to Heirs (Form 13.9)

These supplemental documents while not mandatory for the Court to accept the Account for filing; the Account cannot be approved without verification of the following, if applicable:

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the executor/administrator to keep full account numbers confidential

Receipts or proof of disbursements and distributions to supplement the Receipts and Disbursements

If there is a Court appointed appraiser, proof of payment must be submitted with the account

If a newly discovered asset has been filed and approved by the Court, include the asset in the itemization

All claims have been resolved

HUD Statements for real estate

Computations - Fiduciary and Attorney Fees
Attorney fees on final account – check one:

Computation of Ordinary Attorney Fees

Motion for Extraordinary Attorney Fees

Fiduciary fees on final account – check one:

Computation of Executor or Administrator Fees

Application for Extraordinary Fees

If the estate was insolvent during the administration, there must be a Judgment Entry granting the Representation of Insolvency (Form 24.0)

Include any waivers or notice of hearing and consent (Form 13.7)

The following are required for a Certificate of Termination (alternative to Final Account) to be filed:

Fiduciary must sign the form

At least one box checked

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Guardianships

Checklist for Filing Inventories

Submitting the required documents does not guarantee approval of the Guardian's Inventory. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

Required documents that are mandatory for the Court to accept the Guardian's Inventory for filing:

Guardian’s Inventory (Form 15.5)

Guardian of Estate must sign the form

Complete all applicable fields

The Ward’s assets must be listed on the Guardian’s Inventory with the exact values of the assets— attach additional page(s) if necessary

All assets of the Ward and their values must be listed, including, but not limited to:

Business and/or financial accounts identified by account numbers

Insurance policies with policy number/ID number

Stock name and number of shares

Bond serial numbers

Real property, including the County Auditor’s value or appraisal value

Automobile make, model, & VIN with Kelley Blue Book/NADA/Edmunds value

Yearly rental income

Other annual income, i.e. social security, pension, VA pension, etc.

These supplemental documents are not mandatory for the Court to accept the Guardian's Inventory for filing; however, the Guardian's Inventory cannot be approved without verification of the following, if applicable:

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the guardian to keep full account numbers confidential

Documentation of County Auditor value or appraisal value for real property

Documentation of the Kelley Blue Book/NADA/Edmunds values for automobiles

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Checklist for Filing Guardian's Accounts - R.C. 2109.302

Submitting the required documents does not guarantee approval of the Guardian's Account. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

Required documents that are mandatory for the Court to accept the Guardian's Account for filing:

Guardian’s Account (Form 15.8)

Guardian must sign the form

Applies to Partial, Final, and Special Final Accounts

Form 15.8 must include separate categories for receipts and disbursements

Form 15.8 must also include an itemization of all assets remaining in guardian’s hands at the end of the accounting period

Must include an itemized statement of all funds, assets, and investments of the guardianship estate in the possession of the guardian at the end of the accounting period and shall show any changes in investments since the last previous account

Attach any spreadsheets and worksheets supporting the line items on Form 15.8

These supplemental documents while not mandatory for the Court to accept the Guardian’s Account for filing; the Guardian’s Account cannot be approved without verification of the following, if applicable:

Additional Pages of Accounting

Vouchers or proof of disbursements and distributions to supplement the receipts and disbursements

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the guardian to keep full account numbers confidential

Certificate of Service of Account (Form 15.8C)— must be filed for Final and Special Final Accounts

Computation of Guardian’s Fees— must be filed if the guardian is taking a guardian’s fee

Service, if applicable:

Waivers of Notice of Hearing and Consent to Account (Form 15.8W)

Notice of Hearing on Account (Form 15.8N) required with some Final Accounts for parties who did not sign the Waiver (Form 15.8W)

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Trusts

Checklist for Filing Inventories

Submitting the required documents does not guarantee approval of the Trustee's Inventory. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

Required documents that are mandatory for the Court to accept the Trustee's Inventory for filing:

Trustee’s Inventory (Form 25.4)

Trustee must sign the form

Complete all applicable fields

The Trust assets must be listed on the Trustee’s Inventory with the exact values of the assets— attach additional page(s) if necessary

All assets and their values must be listed, including, but not limited to:

Business and/or financial accounts identified by account numbers

Insurance policies with policy number/ID number

Stock name and number of shares

Bonds with serial numbers or bond statements

Real property, including the County Auditor’s value or appraisal value, by address and PPN

Automobile make, model, & VIN with Kelley Blue Book/NADA/Edmunds value

Yearly rental income

These supplemental documents are not mandatory for the Court to accept the Trustee's Inventory for filing; however, the Trustee's Inventory cannot be approved without verification of the following, if applicable:

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the trustee to keep full account numbers confidential

Documentation of County Auditor value or appraisal value for real property

Documentation of the Kelley Blue Book/NADA/Edmunds values for automobiles

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Checklist for Filing Trustee's Accounts - R.C. 2109.303

Submitting the required documents does not guarantee approval of the Trustee's Account. All forms must be typed or legibly printed (clear, readable text) in black or blue ink.

Required documents that are mandatory for the Court to accept the Trustee's Account for filing:

Trustee’s Account (Form 25.5)

Trustee must sign the form

Applies to Partial, Final, and Special Final Accounts

Receipts and Disbursements (Form 25.6)

It is highly recommended to include vouchers or proof of disbursements and distributions at the time of filing, as this documentation must be submitted prior to approval of the Trustee’s Account

Assets Remaining in Fiduciary’s Hands (Form 25.7)

Must include an itemized statement of all funds, assets, and investments of the trust in the possession of the trustee at the end of the accounting period and shall show any changes in investments since the last previous account

Attach any spreadsheets or worksheets supporting the line items on Form 25.6 and 25.7

These supplemental documents while not mandatory for the Court to accept the Trustee’s Account for filing; the Trustee’s Account cannot be approved without verification of the following, if applicable:

Additional Pages of Accounting

Vouchers or proof of disbursements and distributions to supplement the Receipts and Disbursements (Form 25.6)

Confidential Disclosure of Personal Identifiers, Form 45(D), may be filed by the trustee to keep full account numbers confidential

Certificate of Service of Account (Form 25.5C)— must be filed for Final and Special Final Accounts

Computation of Trustee Fees— must be filed if the trustee is taking a trustee fee

Service, if applicable:

Waivers of Notice of Hearing and Consent to Account (Form 25.5W)

Notice of Hearing on Account (Form 25.5N) required with some Final Accounts for parties who did not sign the Waiver (Form 25.5W)

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Checklist for Approving Inventories

Requirements for all Inventories

General

All forms must be typed or legibly printed (clear, readable text) in black or blue ink

Mathematically correct

Executor/administrator/guardian/trustee must sign the form

All assets and values must be listed, including, but not limited to:

Real Estate

Address, PPN, and legal description

Share of interest owned by the decedent/ward/beneficiary (e.g. ½, full, etc.)

County Auditor’s valuation or Court appraisal valuation

Tangible Personal Property (i.e. Motor vehicles, furniture, jewelry)

Automobile make, model, & VIN with Kelley Blue Book/NADA/Edmunds valuation

Intangible Personal Property (i.e., bank accounts, stocks, bond, crypto currency)

Business and/or financial accounts identified by account numbers

Insurance policies with claim ID number

Stock name and number of shares

Bond serial numbers

Yearly rental income

Ongoing business income

Bank statements to show proof of ownership/value of any/all business and/or financial accounts

Additional Requirements for Specific Case Types

Estates

All estate assets should be listed with the exact date of death values

Appointment of Appraiser must be filed and signed by the Judge prior to the Inventory and Appraisal being approved

County Auditor’s value or the Signature of the Court approved Appraiser with the completed appraisal

Signature of the surviving spouse on a Waiver of Notice of Taking of Inventory OR proof of service (e.g. certified mail receipt) (Ohio Revised Code § 2115.04)

Certificate of Service of Notice of Hearing upon heirs and/or beneficiaries

Guardianships

All income, including social security and pensions

Must include 12 months of regular income

Must include 12 months of income of VA Guardianships

Trusts

If applicable, annual income received, i.e. an annuity

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Checklist for Approving Accounts

Requirements for all Accounts

General

All forms must be typed or legibly printed (clear, readable text) in black or blue ink

Mathematically correct

Executor/administrator/guardian/trustee must sign the form

Court costs must be paid in full

The account reflects the correct time period

Includes all assets carried forward from inventory or last account

Includes additional assets acquired since inventory or last account (i.e. newly discovered assets, income, and receipts)

Executor/administrator/guardian/trustee fees:

If the computation is mathematically correct, no consents are required

Fees must be approved by the Court prior to the approval of the account

Proof of existence of assets on hand

Newly discovered assets must be itemized on the account

Receipts, cancelled checks or waivers from heirs/beneficiaries, if they received a distribution

Attorney Fees

Attorney fees must be approved by the Court prior to the approval of an account

Motions for Extraordinary fees must be filed and approved prior to the approval of an account

Estates:

If the computation is mathematically correct and is under $3,000, consents are not required

If the computation is mathematically correct and exceeds $3,000, consents are required

Guardianships:

Consent of guardian(s) are required

Real Estate

If real estate is being sold:

Escrow/Settlement Statements for sale of real estate

If no Escrow/Settlement Statements (e.g., private cash sale) provide real property expenses of sale, if any, on the account

All real property expenses itemized on the account, including the assets obtained from the sale of the property

If real estate is being transferred:

All real property expenses, if any, should be itemized on the account

Court Ordered Certificate of Transfer (Forms 12.0 and 12.1)

If real estate is foreclosed or otherwise abandoned during the administration, there must be a Judgment Entry granting a Motion to Abandon

Personal Property

Tangible Personal Property (i.e. Motor vehicles, furniture, jewelry)

Automobile make, model, & VIN with Kelley Blue Book/NADA/Edmunds valuation

Intangible Personal Property (i.e., bank accounts, stocks, bond, crypto currency)

Business and/or financial accounts identified by account numbers

Insurance policies with claim ID number

Stock name and number of shares

Bond serial numbers

Yearly rental income

Ongoing business income

Additional Requirements for Specific Case Types

Estates

If a Last Will and Testament was admitted to probate within the referenced accounting period, the Certificate of Service of Notice of Probate of Will is required before the account is approved

Partial Accounts

Distribution of assets:

Pursuant to Statute of Descent and Distribution (See Ohio Revised Code § 2015.06)

Pursuant to the Decedent’s Last Will and Testament (including Testamentary Trust established under the Will)

Pursuant to Court Order

Court Ordered Certificate of Transfer if real estate is transferred

A Status Report must be filed contemporaneously with the filing of each Partial Account or Waiver of Partial Account

Final Accounts

Final accounts cannot be approved until three (3) months from the filing of the Certificate of Service of Notice of Probate of Will, and six (6) months after the date of death

Certificate of Service of Account to Heirs (Form 13.9)

If a Waiver of Notice of Hearing and Consent to Account (Form 13.7) is obtained, the Waiver should be filed with the Certificate of Service of Account to Heirs (Form 13.9)

Confirm that the following have been paid:

Funeral bill/burial and cemetery expenses not included in the funeral bill

Appraisal Fee

Family allowance, if applicable (Form 7.1)

All claims have been resolved

The following are required for a Certificate of Termination (alternative to Final Account) to be approved:

Fiduciary must be the sole heir

Unless waived, attorney fees must be approved by the Court

The date of death of the decedent is on or after June 23, 1994

The inventory is approved

The will contest period has elapsed

All claims have been resolved

Paid in Full Funeral Bill

Guardianships

Court Ordered approvals for expenditures— must include all dates of Judgment Entries approving the Application for Authority to Expend Funds (Form 15.7)

Vouchers (cancelled checks/receipts) for all expenditures

For intangible property, list other annual income, i.e. social security, pension, VA pension, etc.

Trusts

Court Ordered approvals for discretionary distributions to beneficiaries— must include all dates of Judgment Entries approving the Application to Expend Funds (Form 15.7)

Vouchers (cancelled checks/receipts) for all expenditures

For intangible property, list other annual income, i.e. social security, pension, VA pension, etc.