Personal Representatives should pay close attention to the filing timelines for filings they must make with the Commissioner. Failure to meet filing deadlines will necessitate enforce actions, and delinquency fees which must be paid by the fiduciary personally.

Timeline for filing for executor and administrator filings with the Commissioner:

30 days after qualification:

Provide notice of probate to the proper persons as stated in the instructions and file the completed affidavit of notice with the Clerk of the court, who in turn forwards a copy to the Commissioner.

4 months after qualification

File the estate Inventory with the Commissioner; and supporting documents as may be requested by the Commissioner’s office.

16 months after qualification

 File the first estate account with the Commissioner along with all supporting documents as required in the instructions for the account. The account will be for the period of 12 months from the date of qualification, allowing 4 months after the accounting period for preparation and filing of the account.

16 months after the ending date of the prior account

After the first account, subsequent account(s), if necessary, covering consecutive 12-month periods, each beginning the day after the ending date of the immediate prior account, must be filed with the Commission 4 months after then ending date of each 12-month account period (a total of 16 months).

For Example:

February 1 Personal representative qualifies; first accounting period begins
June 1 Estate inventory filing date (4 months after qualification)
January 31 First estate accounting period ends (12 months from qualification)
February 1 Second estate accounting period begins
June 1 Filing date for first estate accounting (16 months after qualification)
January 31 Second accounting period ends
June 1 Filing date for second estate accounting; and so on, if necessary