California Form DE-142, the Waiver of Account and Report of Status of Administration, lets the personal representative of a probate estate close the estate without filing a formal accounting because every beneficiary signs a written waiver. You file it with the probate court when all heirs and devisees agree to skip the detailed dollar-by-dollar account that California Probate Code § 10900 normally demands.
Skipping the formal accounting saves time and money, but a single missing signature, a vague status report, or a misunderstood statute can force the executor to redo months of work. The Judicial Council of California reports that more than 38,000 probate cases are filed each year in the state, and informal data from the Los Angeles Superior Court Probate Division shows that improperly completed waivers are among the top five reasons probate petitions get continued.
In this guide you will learn:
- 📝 How to fill out every line of Form DE-142 with real examples
- ⚖️ Which California Probate Code sections control the waiver process
- 👥 Who must sign the waiver and who is legally barred from signing
- 🚫 The most common mistakes that get DE-142 rejected by the clerk
- 💡 How DE-142 fits with related forms like DE-147, DE-157, and DE-295
What Is California Form DE-142?
Form DE-142 is the official Judicial Council form titled Waiver of Account and Report of Status of Administration. It is an optional form under California Rules of Court, Rule 1.31, which means courts must accept it but you may also draft your own pleading that contains the same content. The form lets every person entitled to a distribution from the estate tell the court they do not need a formal accounting before the estate closes.
The legal foundation sits in Probate Code § 10954, which allows the personal representative to skip the account when each beneficiary entitled to distribution waives the right in writing. The waiver does not eliminate the duty to file a final report or a petition for final distribution. It only removes the line-item financial statement that would otherwise be attached.
A common misconception is that signing DE-142 means the beneficiary cannot ever question the executor. That is wrong. The beneficiary still keeps the right to object to the petition for final distribution itself, and the executor still owes fiduciary duties under Probate Code § 9600.
The consequence of misusing DE-142 is real. If the court finds the waiver was signed under pressure or without full information, it can order a full account at the executor’s personal expense, as the court did in the well-known unpublished discussion of Estate of Bonaccorsi and the published rule in Estate of McCabe, 98 Cal.App.3d 337.
Why California Created DE-142
Before the modern Probate Code, every estate had to produce a formal accounting no matter how small or how friendly the family. The Legislature added the waiver option in 1988 to cut costs in simple, agreed estates. The reform reflects the policy of Probate Code § 7050, which encourages efficient administration when no real dispute exists.
The why matters because it tells the court what kind of estate is appropriate for DE-142. Small family estates with one or two adult beneficiaries who all trust the executor are perfect candidates. Estates with minors, missing heirs, or contested creditor claims are not.
A real example helps. Maria Lopez serves as executor for her late mother. The only beneficiaries are Maria and her two adult sisters, all of whom have already seen the bank statements. Filing DE-142 saves the family roughly the cost of two attorney hours preparing a formal account. Maria still has to file the petition for final distribution and the report of status, but she avoids the line-item ledger.
How DE-142 Differs From a Formal Account
A formal account under Probate Code § 1061 lists every receipt, disbursement, gain on sale, loss on sale, and property on hand. The waiver removes that table. The court then relies on the report of status of administration and the personal representative’s sworn statements.
The consequence of confusing the two is delay. If you file DE-142 but the estate has a non-waiving beneficiary, the clerk will reject the filing under Local Rule 4.7 of the San Francisco Superior Court and similar local rules in most counties.
A second example. David Chen is one of four beneficiaries. Three sign DE-142 but his cousin Linda refuses. David must still prepare a full formal account because § 10954 requires every distributee to waive.
| Feature of Estate Closing | What DE-142 Does |
|---|---|
| Line-item receipts and disbursements | Removes this requirement when all distributees sign |
| Petition for final distribution | Still required under Probate Code § 11640 |
| Report of status of administration | Still required and embedded in DE-142 |
| Notice of hearing on Form DE-120 | Still required under Probate Code § 1220 |
When You Can Use DE-142
You can use Form DE-142 only when every person entitled to a distribution is a competent adult, has full information about the estate, and signs the waiver freely. The rule comes from the plain text of Probate Code § 10954(a), and the courts read it strictly.
The reason the rule is strict is fiduciary protection. A waiver of accounting is a waiver of the most basic check on an executor’s honesty. Courts therefore require clear, written, informed consent from each adult who has skin in the game. A consequence of ignoring the rule is removal of the executor under Probate Code § 8502 for breach of duty.
A common misconception is that a guardian ad litem can sign for a minor beneficiary. That is wrong in most cases. A minor’s interest must be protected by a court-appointed guardian ad litem under Probate Code § 1003, and most California probate departments will not let that guardian waive accounting on behalf of the minor. They require a full account.
Beneficiaries Who Cannot Sign
A minor cannot sign DE-142 in his or her own name. A conserved adult cannot sign without the conservator’s joinder, and even then most courts require the account. A missing heir cannot sign at all, which means the executor must file a formal account and serve notice by publication under Probate Code § 8120.
The consequence of accepting an invalid signature is severe. The court may void the order of final distribution, surcharge the executor, and reopen the estate.
A real example. Jamal Rivers is executor for his father. One of the beneficiaries is Jamal’s 15-year-old half-brother. Jamal cannot use DE-142. He must file a full account and serve the minor through a court-appointed guardian ad litem.
Estates That Should Not Use DE-142
Estates with disputed creditor claims, contested ownership of assets, or pending litigation are bad candidates. The court wants a complete dollar history when there is any disagreement. The reason is evidentiary — the formal account creates the record the court needs to rule on the dispute.
The consequence of forcing a waiver in a contested estate is a contested hearing followed by an order rejecting the waiver. The estate then loses the time and money spent preparing DE-142.
Step-by-Step: How to Fill Out Form DE-142
The form is two pages and is available as a fillable PDF on the California Courts forms portal. Read every prompt aloud before typing because the captions follow the same numbering used in the Probate Code.
Caption Section
The caption is the box at the very top of the first page. You enter the attorney or self-represented party’s name, state bar number, address, telephone, email, the court branch, the estate name, and the case number. The case number must match the one assigned at the original petition for probate filed on Form DE-111.
The reason the caption matters is jurisdictional. A wrong case number sends the document into the wrong file, which can delay distribution by months. The consequence of a typographical error is a clerk rejection under California Rules of Court, Rule 2.100.
A common misconception is that you can leave the email line blank. After January 1, 2024, most California probate courts require an email address for electronic service under Code of Civil Procedure § 1010.6.
A real example. Elena Park, a self-represented executor, types her case number as 22STPB12345 because that is the number on her Letters Testamentary. She then writes “In re the Estate of Min-Ho Park, Deceased” in the title block.
Item 1: Identification of the Personal Representative
Item 1 asks for the name and capacity of the personal representative. Capacity means executor, administrator, administrator with will annexed, or special administrator. The capacity must match the Letters the court issued.
The consequence of mismatched capacity is a rejected petition because the court cannot tell whether the signer has authority to act. The why is found in Probate Code § 8400, which says authority flows only from the issuance of letters.
A real example. Robert Singh was appointed administrator with will annexed because the will named an executor who declined to serve. Robert must check that exact box, not the executor box.
Item 2: Status of Administration
This is the narrative report required by Probate Code § 10900 and § 12200. You describe what has been done, what remains, and why the estate is ready to close. State the date of death, the date letters issued, the appraised value from the Inventory and Appraisal on Form DE-160, the creditor claim status, and the tax status.
The consequence of a thin status report is a continuance. The court needs enough facts to find that closing is appropriate. A common misconception is that one or two sentences are enough. Most courts want a full paragraph covering each topic.
A real example. Aisha Brown writes that letters issued on March 1, 2025, the inventory totaled $612,400, the four-month creditor claim window under Probate Code § 9100 closed on August 15, 2025, no claims were filed, and the final federal income tax return for the decedent has been filed.
Item 3: Creditor Claims
Here you list every creditor claim filed, allowed, rejected, or paid. Reference Probate Code § 9250 for the form of a creditor claim and § 9353 for the limitations period after rejection.
The reason this matters is creditor due process. The U.S. Supreme Court in Tulsa Professional Collection Services, Inc. v. Pope, 485 U.S. 478 (1988), held that known or reasonably ascertainable creditors must receive actual notice, not just publication. California complies through Probate Code § 9050 and the personal service requirement of § 9052.
The consequence of skipping notice to a known creditor is the one-year statute of limitations in Code of Civil Procedure § 366.2 does not bar the claim, and the executor can be personally surcharged.
A real example. Carlos Mendez, executor, knew his late father owed $9,800 to Saint Mary’s Hospital. He served the hospital with Form DE-157, the Notice of Administration to Creditors, on day 30 of administration. The hospital filed a timely claim and Carlos paid it before drafting DE-142.
Item 4: Compensation
Item 4 reports compensation paid to the personal representative and the attorney. Statutory compensation is set by Probate Code § 10800 for the representative and § 10810 for the attorney. The fee is a sliding percentage of the estate’s gross value plus gains on sale.
The consequence of overcharging is a reduction by the court and a possible surcharge under Probate Code § 9601. A common misconception is that the fee is based on net value. It is not. It is based on the gross appraised value plus gains.
A real example. Priya Shah manages an estate with a gross value of $400,000 and a $20,000 gain on the sale of a stock account. Her statutory fee is calculated on $420,000, which yields $11,400 under the § 10800 sliding scale.
Item 5: Proposed Distribution
You list each beneficiary and the share each will receive. Cash distributions and in-kind distributions are listed separately. The list must match the dispositive provisions of the will or, in an intestate estate, the intestate succession rules in Probate Code § 6400 and following sections.
The consequence of a wrong distribution list is a void order and possible liability under Probate Code § 11604 for distribution to a non-entitled person.
Item 6: Waiver Language and Signatures
This is the heart of the form. Each beneficiary signs a statement that he or she has had a reasonable opportunity to review the records, waives the formal account under Probate Code § 10954, and consents to the proposed distribution.
The why behind the language is informed consent. Courts in Estate of Lensch, 177 Cal.App.4th 667, scrutinize whether the signer had real access to the books. The consequence of a rushed signature is a later challenge to the waiver itself.
A common misconception is that a digital signature is not allowed. California permits electronic signatures under the Uniform Electronic Transactions Act, Civil Code § 1633.7, and most counties accept DocuSign signatures on probate waivers.
Three Common DE-142 Scenarios
| Family Situation | What the Executor Must Do |
|---|---|
| Two adult siblings, no debts, no minors | File DE-142 with both signatures and the petition for final distribution |
| One adult heir and one minor heir | Cannot use DE-142; must file a full formal account with notice to a guardian ad litem |
| Three adult heirs, one disputes the executor’s fee | Cannot use DE-142; must file a full formal account so the disputing heir can object on the record |
| Asset Mix | Status Report Detail Required |
|---|---|
| Cash only, one bank account | Short paragraph identifying the bank, account ending, and balance on closing date |
| Cash plus a single residence | Add appraisal date, appraised value, and whether the home will be distributed in kind |
| Cash, residence, and a small business | Add the Probate Code § 9760 authority used to continue the business |
| Beneficiary Type | Effect on DE-142 |
|---|---|
| Adult child of decedent | May sign and waive |
| Charitable organization | Authorized officer may sign; the Attorney General’s Charitable Trusts Section must receive notice |
| Trust as beneficiary | The acting trustee signs in trustee capacity |
How DE-142 Connects to Other Probate Forms
DE-142 is one piece of the closing package. It travels with the petition for final distribution, the proposed order, and the notice of hearing. The package is sometimes called the closing set.
DE-147 Duties and Liabilities
Form DE-147, Duties and Liabilities of Personal Representative, is signed at the start of the case. It is not part of the closing package, but the duties it lists are the duties the executor must show were performed before DE-142 can be approved.
The consequence of ignoring DE-147 duties is a finding of breach under Probate Code § 8404. A common misconception is that DE-147 is just a formality. It is the contract between the executor and the court.
DE-157 Notice of Administration to Creditors
Form DE-157 is the actual notice you serve on each known or reasonably ascertainable creditor. It must go out within four months after letters issue or 30 days after the personal representative first has knowledge of the creditor, whichever is later, under Probate Code § 9051.
The consequence of late service is the creditor’s claim survives the four-month bar of § 9100 and may still be enforced against the estate or the personal representative. A real example. Sara Wong serves DE-157 on the decedent’s credit card company on day 35. She properly logs the proof of service and avoids personal liability.
DE-295 Ex Parte Petition for Final Discharge
After the court grants the petition for final distribution and assets are transferred, the executor files Form DE-295, Ex Parte Petition for Final Discharge. Discharge ends the executor’s fiduciary duty and the surety bond, if any.
The consequence of skipping DE-295 is open-ended liability. The executor remains on the hook for fiduciary duties until the discharge order is signed.
Mistakes to Avoid
- Filing DE-142 when a beneficiary is a minor: The court will reject the waiver and demand a formal account, costing weeks of delay.
- Forgetting to serve known creditors with DE-157: The four-month bar of § 9100 will not run, exposing the executor to personal liability.
- Listing net value in the compensation calculation: Statutory fees use gross value plus gains, so a net-value error underpays or overpays the executor.
- Allowing one beneficiary to sign for another: Each adult distributee must sign personally; a power of attorney is not enough unless the POA is durable, recorded, and explicit about probate matters.
- Submitting a thin status report: Courts continue petitions when they cannot see the whole administration story, which can delay distribution by months.
- Skipping the notice of hearing on Form DE-120: Without Form DE-120 the court cannot grant the petition because Probate Code § 1220 due process is missing.
- Mixing up Letters Testamentary and Letters of Administration capacity: The wrong box at Item 1 voids authority on the face of the petition.
- Failing to mention pending tax matters: A pending federal estate tax audit must be disclosed because Probate Code § 11420 priorities depend on it.
- Treating DE-142 as a release of fiduciary duty: It only waives the formal account; it does not waive duties owed under § 9600.
- Ignoring the Attorney General’s Charitable Trusts Section when a charity is a beneficiary: Notice is required and the AG can object to the waiver.
Do’s and Don’ts
Do’s
- Do read each item aloud and match it to the Probate Code § 10900 checklist, because alignment with the statute prevents continuances.
- Do attach a current bank statement to the file copy, because the court may ask for proof of cash on hand at the hearing.
- Do serve all interested persons with Form DE-120 at least 15 days before the hearing as required by Probate Code § 1220, because short service voids the order.
- Do keep an organized binder of receipts, because the court may demand them even after a waiver if a beneficiary later objects.
- Do check your local probate notes from the Los Angeles Superior Court Probate Notes or your county’s equivalent before the hearing, because local examiners often post specific corrections.
Don’ts
- Don’t file DE-142 the same day as the petition for final distribution unless your local rule allows it, because some counties require the waiver to be on file 10 days before the hearing.
- Don’t paraphrase the waiver language, because § 10954 requires a clear waiver of the right to an account.
- Don’t let a beneficiary sign in pencil, because pencil signatures are routinely rejected under California Rules of Court, Rule 2.100.
- Don’t assume the court will mail you a tentative ruling, because many counties require you to check the online tentative-ruling page yourself.
- Don’t forget the proof of service for the notice of hearing, because without it the petition cannot be granted.
Pros and Cons of Using DE-142
Pros
- Saves attorney time: The estate avoids the labor of preparing a Probate Code § 1061 account, which is the single most expensive part of closing.
- Speeds distribution: The hearing is shorter and the order is usually signed at first hearing.
- Reduces family conflict: Beneficiaries who already trust each other do not have to relive every transaction.
- Lowers court examiner workload: Examiners can clear the file faster, which helps your case stay on the calendar.
- Allows informal recordkeeping: The executor still needs records but does not have to format them under § 1061 line items.
Cons
- Loses the formal record: If a dispute arises later, no court-blessed account exists to rely on.
- Requires unanimous adult consent: One holdout kills the waiver entirely.
- Does not protect the executor from breach claims: Beneficiaries can still sue under § 16420 of the Probate Code.
- Excluded for minors and conserved adults: Many estates are not eligible at all.
- Local rule traps: Each county has slightly different timing and notice rules, which can surprise self-represented filers.
Key Court Rulings That Shape DE-142 Practice
The U.S. Supreme Court’s decision in Tulsa Professional Collection Services, Inc. v. Pope, 485 U.S. 478 (1988), is the constitutional backbone of California’s creditor-notice rules. The Court held that publication alone is not enough for known or reasonably ascertainable creditors. California codified the holding in Probate Code § 9050 and following sections. The consequence for DE-142 users is that the form’s status report must show personal notice was given, not just newspaper publication.
The California Court of Appeal in Estate of Lensch, 177 Cal.App.4th 667 (2009), confirmed that a beneficiary’s waiver must be informed. The court rejected a waiver where the executor had not produced bank statements before signature. The lesson is to give beneficiaries records before asking them to sign.
The court in Estate of McCabe, 98 Cal.App.3d 337, made clear that an account waiver is not a release. The consequence is that DE-142 cannot stop a later breach-of-fiduciary-duty action under Probate Code § 16420.
Federal due process under the Fourteenth Amendment continues to drive every notice rule connected to DE-142. The reason is simple: distribution is a state action that takes property from creditors and gives it to beneficiaries. The consequence of weak notice is reversal on appeal.
Federal Law Backdrop
Although DE-142 is a California form, federal rules touch the estate in three places. First, the Internal Revenue Code § 6018 requires a federal estate tax return when the gross estate exceeds the unified credit, and the executor must address that on Item 2. Second, the federal priority statute, 31 U.S.C. § 3713, gives the United States a priority claim against the estate when federal taxes are owed, and ignoring it makes the executor personally liable. Third, federal due process under the Fourteenth Amendment, applied to creditors in Tulsa Professional Collection Services v. Pope, governs the notice rules that California enforces through Probate Code §§ 9050–9054.
The consequence of ignoring federal law is that even a perfectly drafted DE-142 cannot save an executor who failed to file a federal estate tax return or who paid beneficiaries before paying federal tax. A common misconception is that California probate orders bind the IRS. They do not.
A real example. Henry Patel manages an estate with a gross value of $14 million in 2025. He owes a federal estate tax return under § 6018. He notes the filing in Item 2 of DE-142 and attaches the closing letter from the IRS to the petition for final distribution.
Filing, Service, and Hearing Logistics
You file DE-142 with the same court that issued letters. Filing fees for petitions are set by Government Code § 70650, and most counties accept e-filing through portals like File & ServeXpress or the Los Angeles Superior Court e-filing portal. Save the conformed copy because you will need it for distribution receipts.
You serve the notice of hearing on Form DE-120 at least 15 days before the hearing under Probate Code § 1220. The proof of service must be on file before the hearing, or the court will continue the matter. The reason is constitutional: every interested person needs a real chance to object.
The hearing is usually short. The judge or commissioner asks if the waivers are on file, if notice was given, and if any objections have been received. If everything is in order, the court signs the proposed order. The consequence of an objection is a continued hearing and possibly a referral to a discovery referee under Code of Civil Procedure § 639.
A common misconception is that you can skip appearing. Many courts now allow remote appearances under Code of Civil Procedure § 367.75, but you still must check in. A real example. Tia Robinson appears by Zoom, confirms her DE-142 waivers are on file, and the order is signed within five minutes.
FAQs
Is California Form DE-142 mandatory?
No. DE-142 is an optional Judicial Council form under California Rules of Court, Rule 1.31, but you may file your own pleading with the same content if you prefer.
Can a minor sign DE-142?
No. A minor lacks legal capacity, and most California probate departments will not allow even a court-appointed guardian ad litem to waive accounting under Probate Code § 1003.
Does DE-142 release the executor from all liability?
No. It only waives the formal account; beneficiaries keep their right to sue under Probate Code § 16420 for breach of fiduciary duty.
Must creditors sign DE-142?
No. Only persons entitled to distribution sign; creditors are addressed through Form DE-157 and the four-month bar of Probate Code § 9100.
Can a charity sign DE-142?
Yes. An authorized officer may sign, and the California Attorney General’s Charitable Trusts Section must also receive notice of the hearing.
Does DE-142 replace the petition for final distribution?
No. You still must file a petition for final distribution under Probate Code § 11640; DE-142 only removes the line-item account.
Are electronic signatures valid on DE-142?
Yes. California’s Uniform Electronic Transactions Act, Civil Code § 1633.7, allows e-signatures, and most counties accept DocuSign on probate waivers.
Does DE-142 cover federal estate tax issues?
No. Federal returns under Internal Revenue Code § 6018 are separate, and you must report their status in the Item 2 narrative.
Can I use DE-142 if one heir is missing?
No. Every distributee must sign, and a missing heir requires publication notice and a full formal account under Probate Code § 8120.
Does DE-142 waive the executor’s bond?
No. Bond is set at appointment under Probate Code § 8480, and only the Form DE-295 discharge order ends bond liability.
Is DE-142 the same as DE-157?
No. DE-142 is the Waiver of Account, while DE-157 is the Notice of Administration to Creditors; they serve different statutory purposes.
Can DE-142 be filed before all creditor claim periods close?
No. The four-month creditor period of Probate Code § 9100 must close, or the status report will not support closing the estate.
Related reading
- How to Fill Out California Form DE-120 (w/Examples) + FAQs
- How to Fill Out California Form DE-150 (w/Examples) + FAQs
- How to Fill Out California Form DE-161 (w/Examples) + FAQs
- How to Fill Out California Form DE-165 (w/Examples) + FAQs
- How to Fill Out California Form DE-265 (w/Examples) + FAQs
- How to Fill Out California Form GC-320 (w/Examples) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs