The Delaware Inventory (Form No. N.C. 600RW) is the sworn list of everything a person owned when they died, and the personal representative of the estate must file it with the Register of Wills in the county where the estate was opened. You file this form within three months of being granted Letters Testamentary or Letters of Administration, and you sign it under oath before a notary.
This single form sets the foundation for the entire probate. Get the numbers and the schedules right, and the rest of the estate moves forward in an orderly way. Get them wrong, and the Register can reject your packet, fine you under 12 Del. C. § 1906, or hold up the transfer of the family home. Across Delaware’s three counties, the Register of Wills offices process thousands of these filings each year, and a large share come back to filers at least once for a missing tax-bill name or a blank schedule.
Here is what you will learn in this guide:
- 📋 How to complete every schedule (A through E) and the Recapitulation, line by line
- 🏠 How to tell probate assets from non-probate assets so you list each in the right place
- ⏰ The exact deadline, fees, and penalties that apply if you file late or wrong
- ✍️ How three real families fill out the form from start to finish
- ❓ Answers to the field-level questions that send most filers back to the office
What the Form Is and Who Must File It
The Delaware Inventory, Form No. N.C. 600RW (Revised April 2022), is the official accounting of a deceased person’s assets as of the date of death. Delaware law calls the person who died the Decedent and the person in charge of the estate the Personal Representative. If the Decedent left a will, that person is an executor; if there was no will, that person is an administrator. Either way, the title “Personal Representative” covers both on this form.
Every Personal Representative who opens an estate with the Register of Wills must file this form. The duty comes from 12 Del. C. Chapter 19, the statute that governs the assets of estates and the inventory. The Register of Wills is the court office that receives the form, and there is one office in each county: New Castle, Kent, and Sussex.
The form does one job above all others. It tells the court, the heirs, and the Delaware Division of Revenue what the estate holds and what it is worth. That value drives the later Accounting (the NC30 form), the calculation of fees, and the transfer of real estate on the county tax rolls.
A quick word on the title of this article. Many states call this filing an “Inventory and Appraisement.” Delaware’s official form is titled simply Inventory, and the “appraisement” part lives inside it: you must enter the fair market value at date of death for each asset, which is the appraised value. So when people search for the Delaware “Inventory and Appraisement,” this Form 600RW is the document they need.
Before You Start: Documents and Information You Need
Filling out the Inventory goes faster when you gather your papers first. The form asks for exact dates, legal descriptions, and dollar values, and missing any one of them can stall the filing. Pull these items together before you write a single line.
Here is your pre-filing checklist:
- The death certificate. You need the exact date of death and the Decedent’s residence address, both of which the form requires; an estimate here can mismatch the court record and trigger a rejection.
- Your Letters (Testamentary or of Administration). These show the Date Letters Granted and the case number; without that date you cannot prove your three-month clock or fill the top of the form.
- The will, if there is one. The will tells you who receives the real estate on Schedule A; without it you cannot list the correct beneficiaries.
- Deeds for any Delaware real estate. You need the deed record number, the full address, and the tax parcel (Tax Map) number; a missing parcel number is one of the top reasons Schedule A gets returned.
- Recent bank statements dated near the death. These give the date-of-death balances for Schedule C; using a later balance overstates or understates the estate.
- Brokerage and bond statements. These supply the values for Schedule D; without them you guess, and guesses get questioned.
- Vehicle titles and valuations. A car, boat, or manufactured home goes on Schedule E, and you need the make, model, year, and a fair value such as a Kelley Blue Book figure.
- A real estate appraisal or realtor comparable. Schedule A demands a fair market value as of the date of death; a stale tax assessment is not the same thing and can be challenged.
- Names, relationships, and addresses of heirs. Schedule A and Schedule B both require the full name, relationship, and complete address of each person who takes property; a blank address sends the form back.
- The name and address of whoever should get the property tax bill. Schedule A will be rejected outright if this box is empty.
Why does missing information matter so much? The Personal Representative swears under oath that the Inventory is true and complete. If you file with guessed values or blank fields, you either commit to figures you cannot support or hand the Register a reason to reject the packet. Both cost you time you do not have inside a three-month window.
Where to Get the Form and How to Access It
The Inventory form lives on each county’s Register of Wills page, and you should use the version for the county where you opened the estate. You can download the New Castle County fillable Inventory (Form No. N.C. 600RW), the Kent County version through the Kent County Register of Wills, or the Sussex County Register of Wills forms page. The statewide Delaware Register of Wills site links to all three.
You can fill the form on your computer or print it and write by hand. If you write by hand, print clearly, because Schedule A is used to update the county’s assessment records and a misread name can land the deed in the wrong person’s file. The form is seven pages in the New Castle version: a cover page, Schedules A through E, the Total Probate Assets and Recapitulation, and the Oath page.
One county rule trips up many filers. Sussex County requires the packet to be printed one-sided, not double-sided, or the office will not accept it. All three counties let you file by mail or hand-deliver with no appointment, so you do not need to wait for a court date to turn it in.
A note on versions. Always confirm you have the current revision printed in the form’s footer. The New Castle form reads Form No. N.C. 600RW – Inventory, Revised April 2022. If your copy shows an older date, download a fresh one, because outdated forms can omit fields the office now requires, such as the email line for the Personal Representative.
Step-by-Step: How to Fill Out Form 600RW Line by Line
Work through the form in the order it is printed. Start with the cover page, then complete Schedules A through E, total them on the Recapitulation, and finish with the notarized Oath. Remember the master rule for every schedule: if the Decedent owned nothing of that type, write None in the description area and enter 0 in the total box. A blank page is an automatic rejection.
Cover Page: Decedent’s Name
The form first asks for the Decedent’s full legal name, which also becomes the name of the estate.
Write the name exactly as it appears on the death certificate and the Letters. Use the full legal name, not a nickname.
For example, Robert James Whitman writes his late father’s name as Robert James Whitman, Sr. because that is how it reads on the death certificate.
What if the Decedent went by a different name, such as a maiden name on some accounts? List the legal name here, and you can add the alternate name in parentheses, like Mary Ellen Carter (also known as Mary Ellen Doyle).
A common mistake is using a casual name like “Bob Whitman,” which then fails to match the court file. The direct consequence is that the office cannot tie your Inventory to the right estate and returns it.
People often think the estate name and the Decedent’s name are two different things. They are the same: the estate is simply named after the person who died.
Cover Page: Residence at Time of Death
This field asks where the Decedent lived when they died.
Enter the complete home address from the death certificate, including the city, state, and ZIP code.
For example, Robert James Whitman, Sr. lists 128 Delaware Avenue, Wilmington, DE 19805.
What if the Decedent died in a hospital or nursing home? You still list the legal residence, the place they called home, not the facility where they passed.
A common mistake is entering the place of death instead of the residence. The consequence is that the court may question which county has jurisdiction over the estate.
Many filers believe a snowbird’s Florida winter address counts. It does not, unless that was the true legal residence; Delaware probate follows the Decedent’s domicile.
Cover Page: Date of Death and Date Letters Granted
These two date fields anchor the whole filing and your deadline.
Enter the Date of Death as month, day, and year from the death certificate. Enter the Date Letters Granted as the day the estate was probated, which appears on your Probate Timeline and on the Letters; this is the day your three-month clock starts.
For example, with a death on 03/14/2026 and Letters granted 04/02/2026, the Inventory is due by 07/02/2026.
What if you opened the estate weeks after the death? Your clock runs from the Date Letters Granted, not the date of death, so use that later date to count your three months.
A common mistake is leaving the Date Letters Granted blank because the filer cannot find it. The consequence is the office cannot confirm timeliness, and you lose track of your own deadline.
People often confuse these two dates. They are different events: one is when the person died, the other is when the court appointed you.
Cover Page: Testate or Intestate
This field asks whether the Decedent left a valid will.
Check Testate if there is a will. Check Intestate if there is no will. Pick one.
For example, because Robert left a signed will, his daughter checks Testate.
What if there is a will but it does not cover every asset? You are still testate; the leftover assets pass under Delaware’s intestacy rules, but the box stays “Testate.”
A common mistake is checking neither box. The consequence is the Register cannot tell how property on Schedule A should pass, and the form comes back.
Filers sometimes think “intestate” means there was a dispute. It only means there was no will, nothing more.
Cover Page: County
This field records which county’s Register of Wills holds the estate.
Check New Castle, Kent, or Sussex, the county where you opened the estate or where the Decedent lived if no estate was opened.
For example, a Wilmington estate is checked as New Castle.
What if the Decedent owned property in more than one county? You open in the home county, but you must also file a copy of the Inventory in every county where the Decedent owned real estate.
A common mistake is checking a county based on where an heir lives. The consequence is the filing goes to the wrong office and is rejected.
People assume the property’s county controls. The estate’s home county controls where you open; property location only adds extra filing copies.
Cover Page: Personal Representative Details and Attorney
These lines identify you, the filer, and any attorney.
Print your full name, complete address, phone number, and email on the Personal Representative lines. Use the second set of lines only if there is more than one Personal Representative; otherwise leave them blank. On the attorney line, write the attorney’s name and address, or write Pro Se if you opened the estate yourself.
For example, Sarah Whitman Cole enters her name, her 45 Oak Lane, Newark, DE 19711 address, her cell number, her email, and writes Pro Se for the attorney.
What if a lawyer is handling only a real estate sale, not the probate? You still write Pro Se, because the attorney line is for the probate attorney, not real estate or litigation counsel.
A common mistake is leaving the email blank on the current form. The consequence is the office cannot reach you quickly when a question arises, which slows everything down.
Filers think “Pro Se” sounds risky to admit. It simply means you represent yourself, and it is fully allowed in Delaware probate.
Schedule A: Sole Real Estate
Schedule A asks for Delaware real estate the Decedent owned alone, in their name only.
For each parcel, enter the tax parcel (Tax Map) number, the deed record number, and the full address in the Description column. Then list the full name, relationship, complete address, and share of each person entitled to the property. Enter the fair market value at date of death, and do not subtract any mortgage. Fill the Send tax bill to box with the name, address, and phone of whoever should receive future tax bills. Write the Decedent’s full name at the bottom of the page.
For example, Sarah lists Tax Parcel 26-045.00-123, Deed Book 4521 Page 88, 128 Delaware Avenue, Wilmington, DE 19805, names herself and her brother as equal one-half owners with their addresses, enters $340,000, and sends the tax bill to herself.
What if the will directs the house to be sold? Then you do not list individual beneficiaries; you write that the property is directed to be sold. The same applies if it was already listed for sale before death.
A common mistake is leaving the Send tax bill to box empty. The direct consequence is stated right on the form: the Inventory will be rejected and returned for correction.
Many filers think they should deduct the mortgage to show “equity.” That is wrong here; Schedule A wants the gross fair market value, and debts are handled later in the Accounting.
Schedule B: Jointly Owned Assets
Schedule B asks whether the Decedent owned anything jointly with right of survivorship or with a spouse.
Check Yes if there are joint assets, then list each co-tenant’s name, relationship, and address under A, B, and C. List each item with its description and value, marking “Joint with A, B, or C” to show who shares it. List joint Delaware real estate by tax parcel number and address. Check No and write None with a 0 total if there are none.
For example, Sarah checks Yes, lists her mother as co-tenant A, and enters a jointly owned vacation cottage and a joint checking account marked Joint with A.
What if the joint account was only a convenience account where the co-owner never contributed? You still list it on Schedule B, because legal title controls what goes here; sort out the equities elsewhere.
A common mistake is putting a joint bank account on Schedule C. The consequence is the recapitulation miscounts probate versus non-probate assets, throwing off later fees and the Accounting.
People believe joint property “isn’t part of the estate” so they can skip it. The form still requires it disclosed on Schedule B, even though it passes outside probate.
Schedule C: Bank Accounts and Cash
Schedule C asks for solely held cash and money owed to the Decedent.
List cash on hand and each checking, savings, money market, and certificate account by bank name and account type. Never write account numbers, because this is a public record. Enter the balance at date of death.
For example, Sarah lists WSFS Bank checking — $4,210 and M&T savings — $12,500, with no account numbers.
What if the account was payable-on-death (POD) to a named person? Do not list it here; assets with a named beneficiary pass outside probate and belong off the Inventory.
A common mistake is listing account numbers. The consequence is the Decedent’s private account data becomes part of a public court file, exposing the estate to fraud.
Filers often think they must use the balance on the day they found the statement. The correct figure is the balance on the date of death, even if you reconstruct it from later statements.
Schedule D: Stocks and Bonds
Schedule D asks for stocks, bonds, and securities held solely in the Decedent’s name with no named beneficiary.
List each holding with its description and date-of-death value. If a security names a beneficiary (a transfer-on-death registration), do not list it. Write None and 0 if there are none.
For example, Sarah lists 200 shares Coca-Cola common stock — $13,000 and U.S. Series EE Savings Bond — $1,050.
What if the brokerage account has a transfer-on-death (TOD) designation? Leave it off Schedule D, because it passes directly to the named person and is not a probate asset.
A common mistake is listing securities that already name a beneficiary. The consequence is you inflate the probate estate and may overpay fees on assets that never passed through probate.
People assume retirement brokerage accounts go here. Most IRAs and 401(k)s name a beneficiary and are excluded; only solely held, beneficiary-free securities belong on Schedule D.
Schedule E: Vehicles and Miscellaneous Property
Schedule E catches everything else solely owned or payable to the estate.
List titled items such as cars, manufactured homes, boats, and trailers with make, model, and year. List personal items of genuine value such as jewelry, collectibles, antiques, and digital assets, and group ordinary household goods as one line. Add refunds and rebates payable to the estate. Generally, do not list life insurance or IRAs paid to a named third party.
For example, Sarah lists 2019 Honda CR-V — $19,500, household goods and contents — $3,000, and a final utility refund — $85.
What if a coin collection or antique is very valuable? List it individually, not lumped with household goods, so its value is clear and defensible.
A common mistake is listing life insurance that pays to a named beneficiary. The consequence is the estate appears larger than it is, which can raise fees and confuse heirs.
Filers think personal effects “aren’t worth listing.” The form still wants household goods entered, even as a single modest line, because a blank page is rejected.
Total Probate Assets and Recapitulation
The Recapitulation totals the whole form and separates probate from non-probate assets.
Transfer each schedule’s bottom total to its matching line. Add Schedules A and B for Non-Probate Assets. Add Schedules C, D, and E for Probate Assets, and carry that probate total forward to the NC30 Accounting form. No line may be left blank; enter a 0 where a schedule had nothing.
For example, Sarah enters real estate and joint assets as non-probate, totals her cash, stocks, and vehicle as $53,345 in probate assets, and notes that figure for her future Accounting.
What if a schedule total does not match your transferred number? Recheck your addition; the office cross-checks every line, and a mismatch returns the form.
A common mistake is leaving a recapitulation line blank. The consequence is a guaranteed rejection, because the form requires either a value or a zero on every line.
Filers think the Recapitulation is a formality. It is the heart of the filing; the probate total here drives the Accounting and the fees you will owe.
Oath or Affirmation of Personal Representative
The final page is your sworn statement that the Inventory is true.
Print the Personal Representative’s name on the first line and the Decedent’s name on the second. Do not sign until you are in front of a notary. The notary completes the date and signs below. If there are two Personal Representatives, both must appear before the notary, or you complete two Recapitulations.
For example, Sarah meets a notary at her bank, signs as Personal Representative, and the notary stamps the date.
What if you signed at home before seeing the notary? Many notaries will refuse to notarize an already-signed oath, and the office cannot record an improperly sworn form.
A common mistake is mailing the form without notarization. The consequence is the document cannot be recorded and the entire packet bounces back.
People think any signature works. This is a sworn oath under 12 Del. C. § 1905; without the notary block completed, the filing has no legal effect.
Three Filled-Out Examples Using Real Scenarios
These three walkthroughs show how different families complete the same form. Each follows one named Personal Representative through the key fields.
Scenario 1 — Sarah Whitman Cole: simple testate estate (a home, a bank account, and a car).
| Form Section | What Sarah Enters |
|---|---|
| Decedent’s Name | Robert James Whitman, Sr. |
| Testate or Intestate | Testate (he left a will) |
| County | New Castle |
| Personal Representative / Attorney | Sarah Whitman Cole / Pro Se |
| Schedule A — Sole Real Estate | 128 Delaware Ave, Parcel 26-045.00-123, $340,000, to Sarah and brother equally; tax bill to Sarah |
| Schedule C — Bank Accounts | WSFS checking $4,210; M&T savings $12,500 |
| Schedule E — Vehicles/Misc | 2019 Honda CR-V $19,500; household goods $3,000 |
| Recapitulation | Non-Probate $340,000; Probate $39,210 |
Scenario 2 — David Okafor: blended testate estate with a spouse (joint property and stocks).
| Form Section | What David Enters |
|---|---|
| Decedent’s Name | Grace Adaeze Okafor |
| Testate or Intestate | Testate |
| County | Kent |
| Schedule A — Sole Real Estate | None (home was jointly held), total 0 |
| Schedule B — Jointly Owned | Yes; co-tenant A = David, spouse; marital home $285,000 and joint checking $9,400 marked Joint with A |
| Schedule C — Bank Accounts | Dover Federal savings $6,800 (solely held) |
| Schedule D — Stocks and Bonds | 150 shares Apple Inc. $28,500 (no beneficiary) |
| Schedule E — Vehicles/Misc | 2021 Toyota Camry $22,000 |
| Recapitulation | Non-Probate $294,400; Probate $57,300 |
Scenario 3 — Maria Santos: intestate estate (no will, real estate passing to next of kin).
| Form Section | What Maria Enters |
|---|---|
| Decedent’s Name | Antonio Luis Santos |
| Testate or Intestate | Intestate (no will) |
| County | Sussex |
| Personal Representative / Attorney | Maria Santos (administrator) / Pro Se |
| Schedule A — Sole Real Estate | Parcel 234-12.00-56.00, Lewes, $410,000; passes by intestate succession to spouse (life estate) and child (future interest); tax bill to Maria |
| Schedule C — Bank Accounts | Discover savings $15,200 |
| Schedule D — Stocks and Bonds | None, total 0 |
| Schedule E — Vehicles/Misc | 2017 Ford F-150 $16,800; coin collection $4,500 (listed separately) |
| Recapitulation | Non-Probate $410,000; Probate $36,500 |
Each of these filers also wrote None and 0 on any schedule that did not apply, signed the Oath before a notary, and kept a full copy for the later Accounting.
How to File the Completed Form
Delaware lets you file the Inventory by mail or in person, and no appointment is needed. File it with the Register of Wills in the same county where you opened the estate, and file an extra copy in any other county where the Decedent owned real estate.
Here is how each channel works:
- By mail (Sussex County): Send to the Register of Wills, P.O. Box 743, Georgetown, DE 19947. Print the packet one-sided, include any per-page fee owed, and keep a copy. Processing typically takes one to two weeks; your proof of filing is the office’s date-stamped return or recording notice.
- By mail (New Castle and Kent): Mail the signed, notarized packet to your county’s Register of Wills using the address on the county forms page. Include payment for any extra-page fees by check.
- In person: Hand-deliver to the county Register of Wills counter during business hours; staff date-stamp your copy on the spot, which is your immediate proof of filing.
There is no flat filing fee just to submit the Inventory, but related charges apply. Many counties charge about $1 for each page beyond the standard form, and an amended Inventory generally costs around $15 to record. Pay by check or money order payable to the Register of Wills; confirm whether your county counter accepts cards before you go.
Keep proof and copies. Always retain a complete copy of the filed Inventory, because you will reuse its figures on the NC30 Accounting, and if real estate is involved you need the copy to show ownership as an entitled beneficiary.
What Happens After You File
Once you file, the Register of Wills reviews the Inventory for completeness and accuracy. Staff confirm every schedule has a value or a zero, that Schedule A names a tax-bill recipient, and that the Oath is notarized. If something is missing, the office returns the packet with instructions to fix it.
The accepted Inventory then drives several next steps. The county uses Schedule A to update its assessment records so future tax bills go to the right owners. The probate-asset total carries forward to your Accounting (NC30), the later form where you report what the estate received and paid out.
The Inventory also feeds the Delaware Division of Revenue, which receives estate information and watches the nine-month post-death window for any tax obligations. Heirs and interested parties can review the filed Inventory because it is a public record, which is exactly why you never write account numbers on it. If the values change as you learn more, you file an amended Inventory to keep the record true.
Mistakes to Avoid When Filling Out the Form
Small errors on this form cause big delays. Watch for these specific mistakes:
- Leaving a schedule blank. A blank page is an automatic rejection; write None and 0 instead.
- Forgetting the tax-bill recipient on Schedule A. The form says it will be rejected and returned for correction.
- Writing account numbers on Schedule C. This exposes private data in a public record.
- Subtracting the mortgage from real estate value. Schedule A wants gross fair market value, so this understates the estate.
- Putting joint assets on the wrong schedule. Joint property belongs on Schedule B, not C or A; misplacing it skews the Recapitulation.
- Listing beneficiary-designated assets. Life insurance, IRAs, and TOD accounts with named beneficiaries do not belong on the Inventory and inflate the estate.
- Using a balance from the wrong date. Values must reflect the date of death, not the day you found the statement.
- Signing before seeing the notary. An unsworn or pre-signed oath cannot be recorded.
- Missing the tax parcel number on Schedule A. Without the Tax Map number the county cannot update assessment records.
- Filing in the wrong county. File where the estate was opened, plus extra copies wherever Delaware real estate sits.
- Printing double-sided in Sussex County. Sussex requires one-sided printing or it will not accept the packet.
- Missing the three-month deadline. Late filing can bring a personal fine under 12 Del. C. § 1906.
Do’s and Don’ts
Do:
- Do gather the death certificate, Letters, deeds, and statements first, because every field traces back to a document.
- Do write None and 0 on any schedule that does not apply, since blank pages are rejected.
- Do use the fair market value as of the date of death, because that is the legal standard the form requires.
- Do list every Delaware parcel by its tax map number, so the county can retitle it correctly.
- Do keep a full copy, because you reuse these numbers on the Accounting.
- Do sign only before a notary, since the Oath has no legal effect otherwise.
Don’t:
- Don’t write bank or brokerage account numbers, because the filing is public record.
- Don’t deduct mortgages or loans from real estate value, as Schedule A wants the gross figure.
- Don’t list assets that name a beneficiary, since they pass outside probate.
- Don’t guess values when a statement or appraisal exists, because you swear the form is true.
- Don’t miss the three-month deadline, since a late filing can bring a personal fine.
- Don’t print double-sided if you file in Sussex County, because the office will reject it.
Pros and Cons of Filing on Your Own vs. With Help
Many Delaware estates are simple enough to file pro se, but larger or contested estates often benefit from an attorney. Weigh both paths.
| Filing Pro Se (On Your Own) | Filing With an Attorney |
|---|---|
| Pro: Saves legal fees, which matters for modest estates | Pro: A lawyer spots probate-versus-non-probate errors before the office does |
| Pro: You control the timeline and can file the day you are ready | Pro: Helpful when heirs disagree or real estate is complex |
| Pro: The form and instructions are free and public | Pro: Reduces your personal risk of a § 1906 fine for a late or wrong filing |
| Pro: Direct contact with the Register’s staff, who answer basic questions | Pro: Useful when the estate owes taxes near the nine-month window |
| Pro: Builds your understanding for the later Accounting | Pro: Saves you time when you are juggling grief and a deadline |
| Con: You bear full responsibility for accuracy under oath | Con: Legal fees reduce what heirs receive |
| Con: Easy to misplace joint or beneficiary assets | Con: Less hands-on control of the schedule |
| Con: Mistakes can mean repeat trips and rejections | Con: May be overkill for a one-account, one-car estate |
| Con: You must learn the form under time pressure | Con: Coordinating documents with counsel can add delay |
| Con: No professional to flag tax exposure | Con: Finding the right attorney takes time of its own |
Inventory vs. Accounting: How They Differ
Filers often mix up the Inventory with the Accounting, but they do different jobs at different stages.
| Inventory (Form 600RW) | Accounting (Form NC30) |
|---|---|
| Lists assets and values as of the date of death | Reports money received and paid out during administration |
| Due three months after Letters are granted | Filed later, after debts and distributions are handled |
| Separates non-probate (A, B) from probate (C, D, E) assets | Uses the probate total carried forward from the Inventory |
| A snapshot of what the Decedent owned | A running record of what the estate did with the assets |
FAQs
Do I have to file the Delaware Inventory within three months?
Yes. You must file within three months after the estate is opened, or within three months of the date of death if no estate is opened. Extensions are granted only for good cause.
Do I list a jointly owned bank account on Schedule C?
No. Jointly owned accounts go on Schedule B, not Schedule C. Schedule C is only for accounts held solely in the Decedent’s name.
Do I write the bank account number in the Schedule C description?
No. Never list account numbers. The Inventory is a public record, and the form expressly tells you to leave account numbers off to protect the estate.
Do I subtract the mortgage from my home’s value on Schedule A?
No. Enter the gross fair market value at date of death. Mortgages and loans are not subtracted on Schedule A; debts are handled later.
Do I have to fill in the “Send tax bill to” box on Schedule A?
Yes. This box is mandatory. The form states the Inventory will be rejected and returned for correction if you leave it blank.
Do I list life insurance that pays to my sister as the named beneficiary?
No. Assets payable to a named third party, like beneficiary life insurance and IRAs, are not estate assets and stay off the Inventory.
Do I need a notary to file the Inventory?
Yes. The Oath must be signed before a notary or other qualified officer. Without the completed notary block, the document cannot be recorded.
Do I have to write something on a schedule with no assets?
Yes. Write None in the description and 0 in the total box. A blank schedule page causes an automatic rejection.
Do I file in every county where the Decedent owned real estate?
Yes. You open the estate in the home county, but you must file the Inventory in every Delaware county where the Decedent owned real estate.
Do I use the value from the day I found the bank statement?
No. Use the balance as of the date of death, even if you reconstruct it from a later statement. Date-of-death value is the legal standard.
Do I write “Pro Se” on the attorney line if I opened the estate myself?
Yes. Write Pro Se on the attorney line. This line is for your probate attorney, not for a lawyer handling real estate or litigation.
Do I list a coin collection with the household goods on Schedule E?
No. List items of great value, like antiques and coin collections, individually rather than lumping them with general household goods.
Do I face a penalty for filing the Inventory late?
Yes. A Personal Representative can be personally fined under 12 Del. C. § 1906 when the Inventory is not filed on time.
Do I have to print the Sussex County packet one-sided?
Yes. Sussex County requires a one-sided packet. A double-sided document will not be accepted by that office.
Related reading
- How to Fill Out Illinois Inventory of Estate (w/Examples) + FAQs
- How to Fill Out New Jersey Application for Probate (w/Examples) + FAQs
- How to Fill Out the Delaware Final Account and Petition for Distribution + FAQs
- How to Fill Out Delaware Notice to Creditors (w/Examples) + FAQs
- How to Fill Out the Delaware Petition for Probate of Will (w/Examples) + FAQs
- How to Fill Out a Delaware Small Estate Affidavit (w/Examples) + FAQs
- How to Fill Out Arkansas Petition for Probate of Will (w/Examples) + FAQs