California Form DE-160 is the Inventory and Appraisal that a personal representative files in probate court to list every asset the decedent owned at death and the value of each item, and you fill it out by entering case information at the top, declaring asset categories on Attachments 1 and 2, signing under penalty of perjury, and sending the form to the court-appointed probate referee for non-cash valuations before filing it with the Superior Court. The form is mandated by Probate Code section 8800 and the current Judicial Council version is the DE-160 Rev. January 1, 2024 PDF.
Missing the four-month deadline, misclassifying assets, or guessing at fair market value can trigger personal liability for the executor, surcharge orders, and even removal from the role under Probate Code section 8502. The American Bar Association reports that roughly 55% of American adults die without a will, which means thousands of California estates each year flow through probate where DE-160 is the single most important valuation document the court will rely on.
Here is what this guide unlocks for you:
- 📝 Line-by-line walkthrough of every box on the DE-160 form, including the caption, declarations, and bond statement.
- 🏠 How to split assets correctly between Attachment 1 (cash items) and Attachment 2 (non-cash items) using DE-161.
- 👨⚖️ How probate referees are assigned, what they charge under Probate Code § 8961, and how to challenge a valuation.
- 🏛️ Local nuances in Los Angeles, Orange, San Diego, and Alameda Superior Courts that change filing logistics.
- 🚫 The seven most common mistakes that get inventories rejected, surcharged, or reopened years later.
What Form DE-160 Is and Why It Exists
Form DE-160 is the Inventory and Appraisal that California Probate Code requires every personal representative, conservator, guardian, or trustee under court supervision to file. The form gives the court, the heirs, the creditors, and the California Department of Tax and Fee Administration a single sworn snapshot of what the estate owned on the date of death. Without an accepted DE-160, the court cannot calculate statutory attorney fees under Probate Code § 10800, the personal representative cannot post the right bond amount, and the heirs have no benchmark for distributions.
The legal foundation sits in Probate Code §§ 8800–8980, a chapter that runs from the duty to file all the way through partial inventories, supplemental inventories, and referee challenges. The plain-English rule is simple: the personal representative inventories everything, the referee values everything that is not pure cash, and the court relies on that combined work product. The consequence of skipping the form is severe because the court can suspend powers, surcharge the representative for losses, and deny statutory commissions.
Consider Maria in Fresno, who serves as executor for her late father’s estate that includes a duplex, a Wells Fargo checking account, and a 1968 Chevrolet Camaro. Maria cannot pay the mortgage, sell the Camaro, or distribute a dollar to her siblings until DE-160 is accepted by the Fresno County Superior Court. A common misconception is that small estates skip the form, but any estate going through formal probate must file it, even if the gross value is only $185,000 and the heirs plan a quick distribution.
The Statutory Filing Deadline
The personal representative must file the inventory within four months of the date the Letters Testamentary or Letters of Administration are issued, per Probate Code § 8800(b). The clock starts when the court signs Form DE-150, not when the petition was filed and not when the decedent died. The consequence of blowing the deadline is that any interested person can file a petition to compel the inventory, and the court can order the representative to appear and explain the delay.
A real-world example is David in San Diego, who received Letters on March 1, 2026 and therefore must file his DE-160 by July 1, 2026. David assumed he had a year, learned otherwise at the four-month mark, and rushed to retain a probate referee. A common misconception is that filing a partial inventory pauses the clock, but a partial inventory only covers the listed assets and the representative still owes a final inventory by the statutory deadline.
Who Signs and Who Values
The personal representative signs the Declaration of Personal Representative at item 5 of the form, and the probate referee signs the Statement About the Bond and the appraisal block. Cash items go on Attachment 1 and the representative values them. Non-cash items go on Attachment 2 and only the referee values them, unless the court has waived the referee under Probate Code § 8903. The consequence of letting the representative value a stock portfolio or a piece of real estate is automatic rejection by the clerk, because the court will not accept lay valuations of non-cash items.
Forms in the DE-160 Family
DE-160 never travels alone, and understanding its companions saves filing trips. The Judicial Council ties the inventory to several other forms, each with a distinct job. The interplay between these forms decides whether your filing is accepted on the first pass or sent back with a deficiency notice.
The four forms you will likely touch are listed below.
- DE-160 Inventory and Appraisal — the cover page that totals the estate and contains the sworn declarations.
- DE-161 Inventory and Appraisal Attachment — the schedule pages where each individual asset is listed with its description and value.
- DE-162 Change in Ownership Statement – Death of Real Property Owner — filed with the county assessor whenever the estate includes California real property.
- DE-147 Duties and Liabilities of Personal Representative — signed at appointment and reminds the representative of the duty to inventory.
- DE-150 Letters — the certified document that triggers the four-month inventory clock.
The consequence of filing DE-160 without the DE-161 attachments is a missing-asset rejection because the cover page only shows totals. The consequence of filing DE-160 without the DE-162 is a county assessor reassessment penalty under Revenue and Taxation Code § 480. A common misconception is that the trustee of a revocable living trust must file DE-160, but private trust administration uses different forms unless the trust is being supervised by the court.
Step-by-Step: Filling Out the DE-160 Cover Page
Every box on the cover page matters because the clerk uses it to route the case. Skipping a single check box can send the form back to your desk. Walk through the cover page in this exact order to keep the filing clean.
Caption Block: Attorney and Court Information
The top-left caption block asks for the name, address, telephone, email, and State Bar number of the attorney or party in pro per. Self-represented filers write In Pro Per in the State Bar number field. The middle box asks for the Superior Court of California and the county, while the next line asks for the courthouse street address, mailing address, city and zip, and branch name.
Estate name goes in the Estate of field, and the case number sits at the right. Priya in Los Angeles writes Estate of Rajesh Patel and adds her LA Superior Court case number from the Stanley Mosk Courthouse. The consequence of using the wrong branch (filing a Pasadena case at Mosk) is a clerk rejection because LA County uses district-specific branches for probate. A common misconception is that Pro Per is improper, but California courts welcome pro se filers and the California Courts Self-Help Center supports them.
Item 1: Type of Inventory
Item 1 asks the filer to check Partial No., Final, Supplemental, Corrected, or Reappraisal for Sale. A partial inventory lets the representative file early valuations for time-sensitive assets such as a home that is about to sell. A final inventory wraps up every asset and is the most common filing.
A supplemental inventory is filed when the representative discovers new assets after the final, and a corrected inventory fixes errors in a prior filing. Maria in Fresno checks Final because she has already located the duplex deed, the Wells Fargo statement, and the Camaro pink slip. The consequence of checking the wrong box is that the court may close probate early or refuse to accept later additions, so when in doubt, check Partial first.
Item 2: Total Appraisal by Representative and Referee
Item 2 holds the dollar totals: Attachment 1 (representative) and Attachment 2 (referee), plus a grand total. The representative tallies cash items such as bank balances, refund checks, and currency. The referee tallies everything else, including real property, vehicles, securities, business interests, jewelry, and royalties.
The grand total drives bond calculations under Probate Code § 8480 and statutory fees under § 10800. The consequence of inflating Attachment 1 by mistakenly putting a brokerage account there is a referee rejection, because brokerage securities are non-cash. A common misconception is that money market funds are cash, but the California Probate Referees Association treats them as non-cash because the underlying instruments fluctuate.
Item 3: Attachments and Declaration of Bond
Item 3 confirms the number of pages of attachments and whether bond was waived, set, or required. The representative checks whether bond was waived, set in a specific dollar amount, or whether the estate operates under the Independent Administration of Estates Act. Bond protects beneficiaries and creditors against representative misconduct.
The consequence of underreporting assets to dodge bond is personal liability and possible removal under Probate Code § 8502. The bond amount equals the personal property value plus one year of estimated income from real and personal property, so accuracy on DE-160 directly drives the bond premium the estate pays. A common misconception is that all wills waive bond, but only wills with explicit waiver language do, and many older holographic wills lack the waiver.
Item 4: Declaration of Personal Representative
Item 4 is the sworn statement that the representative has used reasonable diligence to find every estate asset. The signature line is signed under penalty of perjury under California law per Code of Civil Procedure § 2015.5. This is not a formality.
The consequence of a knowingly false declaration is criminal exposure plus civil surcharge for the omitted asset value plus interest. David in San Diego lists his late mother’s safe deposit box at Bank of America even though he has not opened it yet, then files a supplemental inventory once the contents are known. A common misconception is that the representative can leave items off if heirs agree, but the duty runs to creditors and the court, not just the family.
Item 5: Statement About the Bond (Referee Section)
Item 5 is signed by the probate referee and confirms that the referee has appraised the non-cash items at fair market value as of the date of death. The referee also lists their statutory fee at item 5 or in a separate fee statement. Referee fees are capped at 0.1% of the appraised value under Probate Code § 8961, with a $75 minimum and a $10,000 maximum without court approval.
The consequence of paying the referee directly without listing the fee on the form is that the court may disallow reimbursement at the final accounting. A common misconception is that the representative picks the referee, but referees are appointed by the State Controller’s Office and assigned by county.
Step-by-Step: Filling Out DE-161 Attachments
The DE-161 attachment is where the asset detail lives. Each asset gets a sequential item number, a description, and a dollar value. The clerk and the referee both read these pages closely.
Attachment 1: Cash Items
Attachment 1 captures money items the representative can value without help. These include physical currency, coin collections at face value, checking accounts, savings accounts, certificates of deposit, money owed to the decedent that has been paid, and uncashed paychecks. Each entry should include the institution name, the last four digits of the account, the type of account, and the balance on the date of death.
For example, Maria in Fresno lists Item 1: Wells Fargo checking account x4521, balance on 4/15/2026 (date of death): $14,322.18. The consequence of putting the current balance instead of the date-of-death balance is automatic correction by the referee, because § 8800 requires date-of-death valuation. A common misconception is that joint tenancy bank accounts go on Attachment 1, but joint tenancy assets pass outside probate and never appear on DE-160.
Attachment 2: Non-Cash Items
Attachment 2 captures everything that needs the referee’s eye. Real property gets the full legal description, the Assessor’s Parcel Number, and the street address. Vehicles get the year, make, model, VIN, and license plate. Securities get the issuer, CUSIP, share count, and account number.
The representative writes the description and leaves the value blank for the referee. Priya in Los Angeles lists Item 2: Single-family residence, 1234 Maple Ave., Los Angeles, CA 90001, APN 5555-002-018, legal description per deed recorded as Instrument 2018-0123456. The consequence of writing in a Zillow estimate is a referee correction, because only the referee’s appraisal binds the court under Probate Code § 8901.
Special Categories: Business Interests and Digital Assets
Closely held business interests, partnership shares, and LLC membership interests are listed with the entity name, EIN, percentage owned, and the operating agreement reference. The referee will request K-1s, balance sheets, and buy-sell agreements to value the interest. Digital assets such as cryptocurrency wallets, domain names, and online business accounts are also non-cash items.
The consequence of omitting a crypto wallet is the same as omitting a brokerage account: surcharge plus interest. The Revised Uniform Fiduciary Access to Digital Assets Act gives the representative authority to access these assets. A common misconception is that NFTs do not count, but they are property and must be inventoried.
Probate Referees: Appointment, Fees, and Challenges
The probate referee is a state-appointed appraiser who values non-cash assets for every probate estate in California unless the court waives the requirement. Referees are assigned by county and the list of active probate referees is maintained by the State Controller. Once you know who has been assigned, contact them within ten days of appointment.
Fees are statutory and not negotiable. The fee equals 0.1% of the gross appraised value of non-cash assets, plus actual mileage and out-of-pocket costs, with a $75 minimum and a $10,000 cap without court approval per Probate Code § 8961. The consequence of refusing to pay the referee is that they will not sign DE-160 and the court will not accept the filing.
If the representative or an heir disagrees with the referee’s valuation, Probate Code § 8906 allows a written objection within 30 days and a court hearing where independent appraisers may testify. A common misconception is that you can fire the referee for being too high, but only the court can replace a referee for cause.
Three Real-World Scenarios
The form looks abstract until you trace it through real estates. Each scenario below shows what the representative does and what happens if a step is missed.
Scenario 1: Simple Estate with Home and Bank Account
| Filing Step | Direct Outcome |
|---|---|
| List Wells Fargo balance of $14,322.18 on Attachment 1 | Representative signs cover page totals |
| List duplex with APN on Attachment 2, leave value blank | Referee inspects and appraises at $625,000 |
| File DE-162 with Fresno County Assessor | Avoids assessor reassessment penalty |
| File DE-160 cover plus Attachment 1 and 2 within four months | Court approves bond and unlocks distribution |
Scenario 2: Blended Estate with Out-of-State Property
| Filing Step | Direct Outcome |
|---|---|
| List California condo on Attachment 2 for referee appraisal | Referee appraises only California property |
| File ancillary probate in Nevada for Reno cabin | Nevada court issues separate inventory |
| List Charles Schwab brokerage account on Attachment 2 | Referee uses date-of-death closing prices |
| List 25% LLC interest with EIN and operating agreement on Attachment 2 | Referee requests K-1 and balance sheet |
Scenario 3: Disputed Valuation Requiring § 8906 Challenge
| Filing Step | Direct Outcome |
|---|---|
| Referee values single-family home at $1.2M | Representative believes value is $950K |
| File written objection within 30 days | Court sets hearing under § 8906 |
| Hire independent appraiser to testify | Court can adopt either value or set its own |
| Court enters order setting binding value | Bond and statutory fees recalibrate |
Three Named-Person Examples
Following named people through the form makes the rules stick. Each example below maps to the line items above.
Maria in Fresno
Maria lost her father on April 15, 2026 and was appointed executor on June 1, 2026. Her four-month deadline is October 1, 2026. She lists the Wells Fargo checking account on Attachment 1 at $14,322.18, the duplex and the 1968 Camaro on Attachment 2, and files DE-162 with the Fresno County Assessor. The consequence of skipping DE-162 would have been a supplemental tax bill plus penalties.
David in San Diego
David serves as administrator for his mother’s intestate estate filed in San Diego Superior Court – Central Division. His mother died with a Bank of America safe deposit box, a Toyota Camry, and a 30% interest in a family LLC. David files a partial inventory for the bank box once it is opened, then a final inventory once the LLC books are produced. The consequence of waiting for the LLC valuation before filing anything would have been a deadline miss and a petition to compel.
Priya in Los Angeles
Priya is appointed by the Los Angeles Superior Court – Stanley Mosk Probate Department. The estate includes a Maple Avenue home, a Vanguard brokerage account, and a beach condo in Orange County. Priya files DE-160 in LA, lists the Orange County condo on Attachment 2 because the LA case has primary jurisdiction, and orders Letters from the Orange County Recorder to attach to the deed. A common misconception is that each county needs its own probate, but California probate is statewide for assets owned at death.
Mistakes to Avoid
The same errors send DE-160 back to the filer year after year. Avoid the seven below.
- Using current balances instead of date-of-death balances — the court will reject and the referee will correct, costing weeks.
- Putting brokerage accounts on Attachment 1 — only true cash belongs there, and securities require referee valuation.
- Skipping DE-162 with the county assessor — triggers reassessment penalties under R&T Code § 482.
- Listing joint tenancy or POD assets — these pass outside probate and inflate bond unnecessarily.
- Leaving out digital assets and crypto wallets — surcharge plus interest if heirs discover them later.
- Filing without the referee’s signature — the clerk will not accept the cover page.
- Missing the four-month deadline — exposes the representative to a § 8800 petition to compel.
Do’s and Don’ts
These quick rules save filing rejections.
- Do order at least three certified copies of Letters so you can prove authority at every bank.
- Do contact the assigned probate referee within ten days of appointment to start the appraisal clock.
- Do file DE-162 within 150 days of death to avoid assessor penalties.
- Do keep date-of-death statements from every bank, brokerage, and retirement custodian.
- Do use a partial inventory when one asset is moving fast, such as a sale escrow.
- Don’t sign the declaration until you have searched the home, the safe deposit box, the email, and the cloud accounts.
- Don’t value real property yourself even if you are a licensed real estate agent.
- Don’t pay the referee outside the form because it complicates final accounting reimbursement.
- Don’t assume a revocable trust avoids the form when court supervision has been ordered.
- Don’t ignore creditor claims that surface during inventory because they affect insolvency analysis.
Pros and Cons of Filing DE-160 Without an Attorney
Self-filing is legal in California but it is not for every estate. Weigh the pros and cons before deciding.
- Pro — saves the statutory attorney fee of 4% on the first $100,000 of estate value.
- Pro — full transparency over every line and value because you do the work yourself.
- Pro — direct relationship with the referee speeds up valuation questions.
- Pro — access to the California Courts Self-Help Center and county law libraries.
- Pro — easier to file partial inventories when sale timing matters.
- Con — risk of missing the four-month deadline because of work or family obligations.
- Con — risk of misclassifying brokerage accounts, crypto, or business interests.
- Con — risk of personal surcharge for valuation errors discovered later.
- Con — clerks cannot give legal advice on which box to check on item 1.
- Con — heirs may challenge a pro per representative more aggressively than a represented one.
County-Level Local Rules That Change the Filing
Each county runs its probate calendar differently and adds local examiner rules on top of the Judicial Council form. Check the local rules before you mail the inventory.
The Los Angeles County Probate Policy Memo requires the original DE-160 plus two copies and routes filings through the Stanley Mosk courthouse. Orange County Superior Court uses the Lamoreaux Justice Center and posts examiner notes online before the hearing. The San Diego Superior Court Probate Division reviews inventories at the Madge Bradley Building. The Alameda County Superior Court hears probate at the Berkeley Courthouse and requires e-filing through File & ServeXpress. The consequence of mailing to the wrong courthouse within the right county is a delay of one to three weeks.
Federal Tax Interaction
Federal estate tax interacts with DE-160 even though it is a state probate form. The IRS Form 706 requires the same date-of-death valuations, and the federal estate tax exemption is $13.99 million per individual in 2025. Estates below the exemption usually do not file 706 but still owe DE-160 to the state court.
The consequence of using a different valuation date for federal versus state filings is an audit flag. Portability elections under IRC § 2010(c)(5) often require a 706 filing even when no tax is owed. A common misconception is that California has its own estate tax, but California has no separate estate or inheritance tax as of 2026.
Recap of Relevant Rulings and Precedent
California appellate courts have shaped how DE-160 is enforced. Estate of Bonaccorsi, 69 Cal.App.4th 462 (1999) confirmed that a personal representative who undervalues assets faces surcharge equal to the loss to the estate plus interest. Estate of Kampen, 201 Cal.App.4th 971 (2011) clarified that statutory fees are calculated on the inventory value, not the sale price, reinforcing why DE-160 accuracy drives lawyer and executor compensation. Schwartz v. Labow, 164 Cal.App.4th 417 (2008) upheld removal of a personal representative who failed to file timely inventories.
The consequence of ignoring these rulings is real money. Bonaccorsi surcharges follow the representative personally even after the estate closes. A common misconception is that good faith excuses errors, but reasonable diligence is the standard, and good faith alone will not bar surcharge.
FAQs
Is the four-month deadline absolute?
No. The court can extend the deadline for good cause under Probate Code § 8800(c), but the representative must file a noticed motion before the deadline and show why diligence was impossible.
Do I need a probate referee for a small estate?
No. When the gross value falls below the § 13100 small estate threshold of $184,500, heirs may use an affidavit instead of formal probate, and DE-160 is not required.
Can the personal representative also serve as the appraiser?
No. Only a court-assigned probate referee may appraise non-cash assets, except where Probate Code § 8903 lets the court waive the referee for unique circumstances.
Are joint tenancy bank accounts listed on DE-160?
No. Joint tenancy assets pass outside probate by right of survivorship and are not estate property, so they do not appear on DE-160 or in bond calculations.
Does life insurance with a named beneficiary go on the form?
No. Life insurance proceeds with a designated beneficiary pass outside probate and never appear on DE-160 unless the beneficiary is the estate itself.
Can I file DE-160 electronically?
Yes. Most California Superior Courts now accept e-filing through approved vendors such as File & ServeXpress and One Legal, though some counties still require a wet-signed original.
Does the referee charge for travel?
Yes. Under Probate Code § 8961, the referee may bill mileage at the IRS rate plus actual costs in addition to the 0.1% statutory commission.
Must I list cryptocurrency on DE-160?
Yes. Cryptocurrency is property under California law, and the Revised Uniform Fiduciary Access to Digital Assets Act requires inventory of digital assets at date-of-death fair market value.
Can heirs object to the inventory?
Yes. Any interested person may object under Probate Code § 8906 within 30 days after the inventory is filed, and the court will set a hearing.
Is DE-160 needed for a revocable living trust?
No. Trust administration uses different documents unless the court is supervising the trust under Probate Code § 17200, in which case the court may order an inventory.
Can I amend a filed DE-160?
Yes. File a corrected or supplemental inventory using the same DE-160 form and check the appropriate box at item 1, then re-route it through the referee if non-cash items change.
Does federal estate tax change the California valuation?
No. Both IRS Form 706 and DE-160 use date-of-death fair market value, so the numbers should match unless an alternate valuation date is elected federally.
Related reading
- How to Fill Out California Form DE-111 (w/Examples) + FAQs
- How to Fill Out California Form DE-150 (w/Examples) + FAQs
- How to Fill Out California Form DE-265 (w/Examples) + FAQs
- How to Fill Out California Form DE-305 (w/Examples) + FAQs
- How to Fill Out California Form GC-250 (w/Examples) + FAQs
- How to Fill Out California Form GC-400 (w/Examples) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs