The Alaska Final Accounting and Proposed Distribution (Form P-380, revision 7/14) is the document a personal representative files to show the court every dollar that came into and went out of an estate, and it pairs with the Request to Close Formal Estate and Approve Distribution (Form P-360, revision 8/15), the petition that asks a judge to approve that plan and close the case. Together these two forms are what most Alaskans mean when they say the “Final Account and Petition for Distribution,” and they are governed by Alaska Statute 13.16.620 and Probate Rule 12.
If you get the numbers wrong, leave a creditor off, or distribute property in the wrong order, a judge can deny your petition, force you to redo the accounting, or hold you personally responsible for the loss. Alaska law lets a personal representative close an estate no earlier than six months after appointment, and a clean, complete P-380 is often the difference between a case that closes in weeks and one that drags on for months.
In this guide you will learn:
- 📋 What Forms P-380 and P-360 do and who must file them in Alaska
- 🗂️ Every document and number you must gather before you open the form
- ✍️ A line-by-line walkthrough of Parts A through F of the P-380
- 👨👩👧 Three full real-world scenarios showing exactly what to write
- 🚫 The most common mistakes that get a final account rejected and how to dodge them
What the Forms Are and Who Must File Them
The Final Accounting and Proposed Distribution (P-380) is the financial report card of an Alaska estate. It lists what the person who died owned, what they owed, what is left, and who gets it. The personal representative, sometimes called the executor or administrator, is the person who must complete and sign it.
The Request to Close Formal Estate and Approve Distribution (P-360) is the petition that rides on top of the P-380 in a formal probate case. In Part 6 of the P-360, you check a box stating that the proposed distribution “is on the Final Accounting and Proposed Distribution (form P-380) which is attached to this petition.” You then ask the court to schedule a hearing, approve the accounting, authorize distribution, and enter an order closing the estate.
Both forms come from the Alaska Court System probate self-help center and are filed in the Superior Court for the State of Alaska. Informal estates often file only the P-380 and then a separate closing statement, while formal estates use the P-380 plus the P-360 and a noticed hearing. The two forms must agree to the penny, because the judge reads them side by side.
A third form, the Notice of Hearing of Final Account and Petition for Distribution, ties them together by telling interested persons when the court will rule, and it is anchored to AS 13.16.620 and AS 13.06.110. When people search for the “Final Account and Petition for Distribution,” they are almost always describing this package of accounting, petition, and notice.
Before You Start: Documents and Information You Need
You cannot fill out the P-380 from memory. The form forces you to prove every figure, so gather your records first. Building this pile before you open the form keeps your accounting consistent and saves you from filing an amended version later.
- The decedent’s full legal name and date of birth. These go in the caption and must match the death certificate, or the clerk may reject the filing.
- The case number from your appointment. Without it, the court cannot match your accounting to your file, and it will sit unprocessed.
- The Inventory of Property you already filed (Form P-370). Your Part A assets should trace back to this, and gaps invite objections.
- Date-of-death values and appraisals. Real estate and valuable personal property need a fair market value as of the date of death; missing appraisals make Column 2 indefensible.
- Bank, brokerage, and life insurance statements. These support the Financial Accounts and Cash line in Part A and prove you did not miss an account.
- Every creditor claim filed against the estate. Each goes in Part B, and leaving one out can make you personally liable.
- Receipts for funeral, medical, probate, and tax costs. The form tells you to attach documentation for all expenses, and undocumented costs get disallowed.
- Proof you published notice to creditors. The P-360 asks you to confirm the claim period expired, so keep your affidavit of publication.
- Names and current addresses of all heirs, devisees, and claimants. You must serve each one, and a bad address breaks the 30-day objection clock.
- A list of any distributions you already made. Probate Rule 12(b) requires a statement of all prior distributions.
If any item is missing, stop and find it. An estate that distributes money before debts are settled can force the personal representative to claw funds back from heirs, a painful and sometimes impossible task.
Where to Get the Forms and How to Access Them
Both forms are free and live on the Alaska Court System website. You can download the P-380 accounting form and the P-360 closing petition directly as fillable PDFs, or pick up paper copies at any Superior Court clerk’s office.
Always confirm the revision date printed in the bottom corner. The current accounting form reads P-380 (7/14), and the current closing petition reads P-360 (8/15). Filing an outdated version can cause a clerk to bounce your paperwork, costing you a hearing date.
The fillable PDFs let you type entries on a computer, which is far easier to read than handwriting and reduces math errors. Alaska does not offer electronic filing for most probate documents, so plan to print, sign, and deliver paper copies. Keep the blank master file on your computer in case you need to file an amended accounting later.
If you are unsure which forms your case needs, the probate self-help pages explain the difference between formal and informal closings. A family law facilitator at the courthouse can point you to the right form, though they cannot give legal advice.
Step-by-Step: How to Fill Out Form P-380 Line by Line
The P-380 runs three pages and breaks into six parts, labeled Part A through Part F. Work through them in order, because each part feeds the next. Every figure you enter should trace back to a document in the pile you gathered.
The Caption: Court Location, Decedent Name, and Case Number
The top of page 1 asks for the court location (“AT”), the name of the Person Who Died (Decedent), the Date of Birth, and the Case No. This is how the court files your accounting under the right estate.
Type the courthouse city after “AT,” the decedent’s full legal name, the date of birth in MM/DD/YYYY format, and the case number exactly as it appears on your appointment papers. Robert J. Calder writes his father’s name as Robert James Calder, birth date 04/02/1948, and case number 3AN-25-01234 PR.
If the decedent used a nickname or a maiden name on some accounts, still use the full legal name from the death certificate here. A caption that does not match your existing case file can cause the clerk to reject the document or misfile it, which delays your hearing.
A common mistake is leaving the case number blank because the form “obviously” belongs to your estate. The court handles many estates, and a missing case number means your accounting may never reach your judge. Many filers wrongly believe the caption is just a formality; in truth it is the routing label for the entire filing.
Part A: Assets (Columns 1–4)
Part A asks you to list everything the estate owned and what it was worth. It uses four columns: Description of Property (Column 1), Fair Market Value (On Date of Death) (Column 2), Encumbrance (Column 3), and Net Value (Column 4, which is Column 2 minus Column 3). The form groups assets into Real Estate, Personal Property, and Financial Accounts and Cash.
Enter each asset on its own line. For a house, describe it by address and, if appraised, give the appraiser’s name and address as the form instructs. Put the date-of-death fair market value in Column 2, any mortgage or lien in Column 3, and the difference in Column 4. Maria Toklo lists Home at 512 Birch St, Wasilla with a fair market value of $320,000, a mortgage encumbrance of $95,000, and a net value of $225,000.
If the property was jointly owned or had a lien, that belongs in Column 3 as an encumbrance, with the type and value shown. Check the box that says “extra asset pages are attached” if you run out of room, then total all of Column 4 in the Sub-Total and add any total from extra pages to reach the net value of all assets.
A frequent error is using a current value instead of the date-of-death value, which throws off the entire accounting and can trigger tax problems. Many people wrongly think they should list the full house price and ignore the mortgage; in Alaska you show the gross value in Column 2 and the loan in Column 3 so the net value is honest.
Part B: Debts (Columns 1–2)
Part B captures everything the estate owed. Column 1 is the Description of Debt and Column 2 is the Amount of Debt. The form pre-lists categories: Allowances and Exempt Property (homestead allowance, family allowance, exempt property), Creditor Claims with four creditor lines, and Costs and Expenses including probate costs, funeral expenses, federal and state debts and taxes, medical expenses of last illness, and other costs.
List each debt against its category and enter the dollar amount. Daniel Frost, closing his mother’s estate, enters a Funeral Expenses amount of $11,200, a Medical Expenses of Last Illness amount of $4,650, and a creditor claim from Alaska USA for $2,310. He attaches receipts for each expense as the form directs.
The homestead and family allowances and exempt property come straight from Alaska law and are paid before general creditors, so list them even if the estate is healthy. Check the “extra debt pages” box if four creditor lines are not enough, then total everything in the Sub-Total and combine it with any extra-page total.
A common mistake is omitting a creditor who filed a timely claim, which can leave the personal representative personally on the hook for that debt. People often assume small bills do not need to be listed; every settled and presented claim belongs in Part B so the math in Part C is correct.
Part C: Value of Estate
Part C is a single calculation: Total net assets minus total debts, and the form notes the result “may be a negative number.” This figure tells the court whether the estate can pay everyone or must follow the insolvency rules.
Subtract your Part B debt total from your Part A net-asset total and write the result. Maria Toklo’s estate has net assets of $248,000 and debts of $41,000, so she enters $207,000. If your number comes out negative, that is not an error in itself, but it changes how you fill out Part D.
The honesty of this single line drives everything that follows. If you fudge it to look solvent, the proposed distribution in Part D will not add up, and the judge will catch the mismatch. A widespread misconception is that a negative estate cannot be closed; it can, but the property must be distributed in the statutory priority order instead of to heirs.
Part D: Proposed Distribution (Columns 1–3)
Part D is where you say who gets what. Column 1 is the Name and Address of who the property is going to, Column 2 is the Description of Property such as cash, house, or jewelry, and Column 3 is the Value of Distribution. The form warns that if the net value of the estate is negative, you must distribute property in the order outlined in AS 13.16.470.
Enter each recipient on a line with their full name, mailing address, the specific property, and its value. Robert Calder writes Susan Calder, 88 Spruce Ln, Juneau, property Cash from estate account, value $103,500, and a second line giving the same to himself. Check the “extra distribution pages” box if you need more room.
When the estate is solvent, distribution follows the will or, if there is no will, Alaska’s intestate succession rules. When the estate is insolvent, you cannot pick favorites; the statutory priority order controls who gets paid first. A serious mistake is distributing to heirs before creditors in an insolvent estate, which can make you liable; people often wrongly believe family always comes first, but creditors and allowances rank ahead of general heirs.
Part E: Property Remaining in the Estate
Part E asks for the value of property still remaining in the estate, if any, and gives a line to explain how you intend to manage it. The form notes you “may hold back a reasonable amount of money to cover final costs like accounting fees or taxes.”
Enter the dollar value of anything you are keeping in the estate after the proposed distribution, then describe your plan for it. Daniel Frost holds back $3,000 and writes that he will use it to pay the final tax preparer and any closing court costs, then distribute the remainder to the heirs.
Holding back a small reserve is smart, because surprise costs after distribution are hard to recover. The amount must be reasonable; a bloated reserve invites objections from heirs who want their share now. A common misconception is that you must distribute every cent immediately; the form expressly lets you keep a sensible cushion for known final expenses.
Part F: Notice to Interested Persons, Signature, and Certificate of Service
Part F is the notice and signature block. It tells interested persons that they “may object to the kind or value of your distribution” in writing within 30 days after the notice was mailed or personally delivered. Below that, the personal representative dates and signs, prints their name, and gives an address, phone number, and e-mail. The Certificate of Service then certifies the date the document was mailed or hand delivered and lists everyone served.
Sign and date the form, fill in your contact lines, then complete the certificate of service by checking “mailed” or “hand delivered,” entering the date, and listing every person you served. Maria Toklo signs, dates it 06/01/2026, checks “mailed,” and lists her three siblings and one creditor, attaching an extra page for a fifth name.
You must serve all persons named in the will, all who would inherit if there is no will, and creditors. A missing signature voids the filing, and a defective certificate of service breaks the 30-day objection window so the court cannot approve distribution. Many filers think mailing the form is enough; without a completed certificate of service proving who got it and when, the judge has no record that notice was given.
Filling Out Form P-360: The Closing Petition
In a formal case, the P-360 wraps around your accounting. Numbered paragraphs 1 through 5 confirm you are the personal representative, that the decedent died more than one year ago, whether there was a will, that you filed an inventory, and that you fully administered the estate by publishing creditor notice, paying claims, and filing a final accounting.
Paragraph 6 is the heart of the petition. You check the box stating “The proposed distribution is on the Final Accounting and Proposed Distribution (form P-380) which is attached to this petition,” which links the two forms. You then ask the court to schedule a hearing, approve the accounting, authorize distribution, and enter an order closing the estate, before signing and completing a second certificate of service.
The P-360 must match the P-380 exactly, because the judge approves the petition based on the attached accounting. A mismatch between the two, such as a distribution figure that differs by even a few dollars, gives the court a reason to continue the hearing. People often forget that the P-360 has its own certificate of service; both forms must be served and proven separately.
Three Filled-Out Examples Using Real Scenarios
These three scenarios show how different estates flow through the forms. Each follows one named personal representative from caption to signature.
Scenario 1: Small solvent estate, one heir (Robert Calder closing his father’s estate)
| Form Section | What Robert Enters |
|---|---|
| Caption | Robert James Calder, DOB 04/02/1948, Case 3AN-25-01234 PR |
| Part A Personal Property | 2019 Subaru Outback, FMV $18,000, encumbrance $0, net $18,000 |
| Part A Financial Accounts | Credit union checking, net $189,000 |
| Part A Sub-Total (net) | $207,000 |
| Part B Costs | Funeral expenses $9,400; probate costs $250 |
| Part C Value of Estate | $197,350 |
| Part D Distribution | Susan Calder, 88 Spruce Ln, Juneau — cash, $197,350 |
| Part E Remaining | $0 |
| Part F Certificate of Service | Mailed 06/01/2026 to Susan Calder |
Scenario 2: Estate with a house, mortgage, and creditor claims split among children (Maria Toklo)
| Form Section | What Maria Enters |
|---|---|
| Caption | Elias Toklo, DOB 11/15/1950, Case 3PA-25-00567 PR |
| Part A Real Estate | Home, 512 Birch St, Wasilla, FMV $320,000, mortgage $95,000, net $225,000 |
| Part A Financial Accounts | Savings, net $23,000 |
| Part B Creditor Claims | Alaska USA $2,310; hospital $4,650 |
| Part B Costs | Funeral $11,200; probate $250 |
| Part C Value of Estate | $229,590 |
| Part D Distribution | Three children, equal cash shares of $75,530 each |
| Part E Remaining | $3,000 held back for final taxes |
| Part F Certificate of Service | Mailed 06/01/2026 to three children and two creditors |
Scenario 3: Insolvent estate distributed by statutory priority (Daniel Frost)
| Form Section | What Daniel Enters |
|---|---|
| Caption | Helen Frost, DOB 07/30/1944, Case 1JU-25-00890 PR |
| Part A Financial Accounts | Checking, net $12,000 |
| Part B Allowances | Homestead allowance; family allowance |
| Part B Creditor Claims | Credit card $9,500; clinic $6,200 |
| Part C Value of Estate | -$7,700 (negative) |
| Part D Distribution | Paid in AS 13.16.470 order: costs, allowances, then creditors pro rata |
| Part D Note | No funds remain for heirs |
| Part E Remaining | $0 |
| Part F Certificate of Service | Mailed 06/01/2026 to all creditors and heirs |
How to File the Completed Forms
Alaska probate forms are filed with the Superior Court in the judicial district where the estate is being administered. Most probate documents cannot be e-filed, so you will file on paper.
- In person. Bring the signed originals plus copies to the Superior Court clerk’s office in your district. There is no separate fee to file a final accounting in an open case; ask the clerk to date-stamp your copy as proof of filing.
- By mail. Mail the signed originals to the clerk’s office for your case’s court location, include a self-addressed stamped envelope, and request a conformed copy back as your proof of filing. Allow extra processing time for mailed documents.
- Service on interested persons. Separate from filing, you must mail or hand deliver copies to every heir, devisee, and creditor, then complete the certificate of service on each form. Keep your mailing receipts.
File the accounting with the court before the final hearing and send a copy to all interested persons, as the accounting requirements page directs. Your proof of filing is the conformed, date-stamped copy the clerk returns to you. Hold onto it until the estate is fully closed.
What Happens After You File
Once the P-380 and P-360 are filed and served, the 30-day objection clock starts for interested persons. They may object in writing to the kind or value of their distribution, and that objection must reach the personal representative within 30 days of the notice.
If no one objects and the paperwork is complete, the court can approve the accounting, authorize the distribution, and enter an order closing the estate. In an informal closing, the personal representative may instead close the estate by filing a closing statement no earlier than six months after appointment.
If someone objects, the court will likely hold a hearing where you defend your figures. This is why documentation for every line matters; a judge who can see receipts and statements is far more likely to approve your account. After approval, distribute the property exactly as the order allows, collect signed receipts from each recipient, and keep them in case the estate is ever questioned.
Mistakes to Avoid When Filling Out the Form
Each of these errors is specific to the P-380 or P-360, and each carries a real consequence.
- Leaving the case number out of the caption. Your accounting may never reach your judge and will sit unprocessed.
- Using current values instead of date-of-death values in Column 2. The whole accounting becomes inconsistent and can trigger tax issues.
- Listing a house’s full price without showing the mortgage in Column 3. The net value is overstated and the distribution will not balance.
- Omitting a creditor who filed a timely claim. You can become personally liable for that unpaid debt.
- Failing to attach documentation for expenses. The court can disallow undocumented costs and reduce what you may deduct.
- Distributing to heirs before creditors in an insolvent estate. This violates AS 13.16.470 and can make you repay the loss.
- Forgetting the homestead, family, and exempt property allowances. These rank ahead of creditors, and skipping them produces a wrong payment order.
- Skipping the certificate of service. The 30-day objection window never opens and the court cannot approve distribution.
- Mismatched figures between the P-380 and P-360. The judge continues the hearing until the numbers agree.
- Not signing or dating the form. An unsigned accounting is void and must be refiled.
- Distributing every dollar with no reserve. Surprise final costs leave you chasing money back from heirs.
- Filing an outdated revision of the form. The clerk may reject it, costing you a hearing date.
Do’s and Don’ts
Do’s
- Do trace every Part A asset back to your filed Inventory (P-370), because the judge compares the two.
- Do enter date-of-death values, since that is the legal measuring point for the estate.
- Do attach extra pages and check the box, so the court sees the full picture.
- Do hold back a reasonable reserve in Part E, because final taxes and fees often arrive late.
- Do complete a certificate of service on both forms, as proof that notice was given.
- Do keep signed receipts after distributing, so you can prove the estate was settled correctly.
Don’ts
- Don’t distribute before debts and allowances are paid, or you risk personal liability.
- Don’t guess at values, because unsupported numbers invite objections and delay.
- Don’t omit small creditors or expenses, since the math in Part C must be exact.
- Don’t use a nickname in the caption, because it must match the death certificate.
- Don’t file the P-360 without the P-380 attached, as the petition depends on the accounting.
- Don’t ignore the 30-day objection window, because distributing early can force a clawback.
Pros and Cons of Filing on Your Own vs. With Help
Many Alaska personal representatives file the final account themselves, but a complex estate may justify hiring an attorney. Weigh the trade-offs before you decide.
Pros of filing pro se
- Lower cost, because you avoid attorney fees that the estate would otherwise pay.
- Direct control, since you know the family and the assets best.
- Faster start, as you can begin the moment you gather records.
- Free official forms, which the Alaska Court System provides at no charge.
- Simple estates are manageable, especially small, solvent, single-heir cases.
Cons of filing pro se
- Personal liability risk, because mistakes in distribution can fall on you.
- Statutory complexity, since insolvent estates require the AS 13.16.470 priority order.
- No legal advice from clerks, who can hand you forms but cannot guide your choices.
- Objection hearings are stressful, and you must defend your own figures.
- Tax and creditor pitfalls, which a professional spots before they become problems.
Form P-380 vs. Form P-360 at a Glance
| Feature | What It Means |
|---|---|
| P-380 purpose | Lists assets, debts, value, and proposed distribution of the estate |
| P-360 purpose | Petition asking the court to approve the accounting and close the estate |
| P-380 used in | Both informal and formal closings |
| P-360 used in | Formal closings, with the P-380 attached |
| Key statute | Both cite AS 13.16.620 and AS 13.16.625 |
| Signature | Each requires the personal representative’s signature and certificate of service |
FAQs
Can I close an Alaska estate right after I am appointed?
No. A personal representative may not close an estate until at least six months after the date of original appointment, under AS 13.16.630.
Do I list the house value before or after the mortgage in Part A?
No, you do not net them in one box. Put the full date-of-death value in Column 2 and the mortgage in Column 3 as an encumbrance.
Can the Value of Estate in Part C be a negative number?
Yes. The form expressly states the result “may be a negative number,” which means the estate is insolvent and follows the statutory payment order.
Do I write the decedent’s nickname in the caption?
No. Use the full legal name from the death certificate, because the court matches it against your existing case file.
Can I distribute money to heirs before paying creditors?
No, not when the estate is insolvent. You must follow the AS 13.16.470 priority order, paying costs, allowances, and creditors ahead of general heirs.
Do I need to fill out Part E if nothing is left?
Yes. Enter $0 so the court sees you considered it; you may hold back a reasonable reserve for final taxes and fees.
Can I file the P-360 without attaching the P-380?
No. Paragraph 6 of the P-360 relies on the attached P-380, and the court approves the petition based on that accounting.
Do I have to serve creditors as well as heirs?
Yes. The certificate of service requires you to serve everyone named in the will, everyone who would inherit without a will, and creditors.
Can interested persons object to my proposed distribution?
Yes. They have 30 days from the date the notice was mailed or delivered to object in writing to the kind or value of their share.
Do I need an appraisal for every asset?
No, not for every asset, but real estate and valuable property should be appraised; the form asks for the appraiser’s name and address when one is used.
Can I e-file the final accounting in Alaska?
No. Most Alaska probate documents are filed on paper at the Superior Court clerk’s office, in person or by mail.
Do the P-380 and P-360 numbers have to match exactly?
Yes. The judge reads them together, and even a small mismatch can cause the court to continue the hearing until the figures agree.
Related reading
- How to Fill Out the Alaska Application for Informal Probate (Forms P-315 & P-325) + FAQs
- How to Fill Out the Alaska Inventory and Appraisement of the Estate (Form P-370) + FAQs
- How to Fill Out Alaska Small Estate Affidavit (w/Examples) + FAQs
- How to Fill Out Hawaii Final Account and Petition for Distribution + FAQs
- How to Fill Out the Idaho Final Account and Petition for Distribution + FAQs
- How to Fill Out Maine’s Final Account and Petition for Distribution + FAQs
- How to Fill Out Arkansas Petition for Probate of Will (w/Examples) + FAQs