How to Fill Out Kentucky Form AOC-846 (w/Examples) + FAQs

Form AOC-846 is the Kentucky probate form used for a formal estate settlement.

To fill it out correctly, you list every estate transaction (receipts and disbursements) in the tables, sign the oath, and file it with the court to close the estate. According to a 2024 Kentucky Court report, nearly 40% of estate filings face delays due to mistakes on forms like the AOC-846, costing time and fees for personal representatives.

• 📝 Detailed Field Guide: We’ll explain each line and box on AOC-846 so you know exactly what to enter.
• 🔄 Form 846 vs 850: Learn when to use formal settlement (AOC-846) versus an informal one (AOC-850/AOC-851).
• ⚠️ Common Errors to Avoid: Discover frequent pitfalls (like math mistakes or missing notarization) that delay probate.
• 📄 Real Examples: See sample scenarios of AOC-846 entries to guide your own filing.
• 💡 Key Probate Terms: Get concise definitions of important terms (executor, decedent, personal representative, etc.) used in Kentucky estate law.

AOC-846 Overview: What It Is and Why It Matters

Form AOC-846 is the official final settlement statement in Kentucky probate. It’s used by a personal representative (executor or administrator) to report the entire estate accounting to the circuit court. In this formal settlement, the personal representative lists all assets received by the estate and all expenses or distributions paid out, in chronological order. The form covers a specific period – typically from the date the representative took control of the estate until final accounting.

Kentucky law (KRS Chapter 395) requires a formal settlement if beneficiaries do not all sign waivers. The form’s title usually reads “Final Settlement of [Personal Rep Name] as Executor/Administrator of the Estate of [Decedent Name].” This declares who is filing and whose estate it is.

The circuit court (often the District or Family Court in your county) uses AOC-846 to verify that the estate has been properly managed. A judge will review the entries, allow a newspaper advertising period, and ultimately discharge the personal representative and close the estate.

Federal vs State Context: Federal estate tax rules may affect very large estates (in 2024, the federal exemption is $13.61 million), but AOC-846 itself is a state probate requirement. Kentucky has no separate estate tax, only an inheritance tax on beneficiaries. In practice, Kentucky estates often involve an Affidavit of Exemption if all beneficiaries are exempt (e.g. spouse or parent) and no federal return is needed. Regardless, AOC-846 focuses on accounting for assets and debts, not tax calculations.

Where It’s Filed: AOC-846 is filed in the Kentucky Circuit Court clerk’s office where the probate case was opened. Many counties allow electronic filing (Kentucky’s File & Serve eFiling portal) for probate forms, but you can also file paper copies. The form has two pages of tables plus certification and a judge’s order section. Every entry must be accurate, since the judge and beneficiaries rely on it to approve the estate’s final accounting.

How to Fill Out AOC-846: Step-by-Step Instructions

The form has several parts. Fill it out in this order:

• Top Section (Case Info): Enter the case number assigned by the court (e.g. “2024-P-12345”), the court name (e.g. “16th Judicial Circuit”), and the county. Specify the division if applicable (e.g. “Probate Division”).
• Settlement Title Line: Write “Final Settlement of [Your Name] as Executor/Administrator of the Estate of [Decedent Name].” If you’re the executor named in a will, say Executor; if appointed without a will, say Administrator. Insert the decedent’s name exactly as used in the probate case. This line must clearly identify the estate.
• Receipts and Disbursements Table: On pages 1 and 2, there are columns for Date, Voucher No., Receipts, and Disbursements. In the Date column put the date of each transaction. Voucher No. refers to any internal filing number you use for estate checks or receipts (if you don’t use voucher numbers, you can write “N/A” or leave blank). Under Receipts, list every sum of money the estate received (interest, rent, sale of assets, insurance proceeds, etc.). Under Disbursements, list every payment or expense (bills paid, distributions to heirs, fees, etc.). Enter each item on a separate line, in chronological order. If there were months with no transactions, you can skip those dates.
• Totals Line: At the end of the table (bottom of page 2) there is a line for Total Receipts and Disbursements. Add up all the receipts and put the sum; add up all disbursements and put that sum. These totals help confirm your math. For a correct settlement, the totals should match (total money in equals total money out) unless a cash balance is being carried over to the next administration.
• Certification Oath: Below the table is an oath section. Fill in the blanks: “I hereby certify that the foregoing is a true and correct statement of the amounts received and paid out by me as [Executor/Administrator] of the [Estate of Decedent Name] from [start date] to this date.” Write your role (Executor or Administrator) and the estate’s name exactly as above. The date range usually starts with the date letters of administration were issued or when you took control of the estate, and ends with the date you sign.
• Notarization: You must sign this statement in front of a notary. Print your name on the signature line. The notary will fill in their county, have you swear to the truth of the statement, and then sign and seal it. If you have an attorney, their name and address go on the “Attorney Name & Address” line (otherwise leave it blank or write “pro se” if you are self-represented).
• Court Order Section: On the bottom of page 2, judges and clerks fill in the order. You don’t write in this part, but know that after you submit AOC-846 the judge will sign an order approving the settlement (if no exceptions are filed). Then the clerk records it and notes the estate is closed.

Throughout your entries, double-check for typos and math errors. Use pen if filing paper (black or blue ink). If you make a mistake, cross it out with a single line, initial it, and write the correction next to it. Never use white-out. Make sure every entry is legible and that each column aligns properly. If the form’s preprinted date or voucher columns are not needed for a line, you can leave them blank; the important data is the amounts in Receipts/Disbursements.

Common Mistakes to Avoid on AOC-846

Even small errors can cause delays or extra court fees. Avoid these pitfalls:

• Missing entries: Always list all estate money. Forgetting even a few dollars (interest or minor sales) throws off your totals. If nothing happened for a while, you can skip dates, but do not leave expected transactions blank.
• Reversed columns: Don’t put receipts under Disbursements or vice versa. It’s easy to misalign columns, so verify each entry in the correct column.
• Math errors: Check your addition twice. An incorrect total receipts vs disbursements sum is a classic red flag. Keep supporting calculations, in case you need to show them.
• Incorrect titles: The first line must say “Final Settlement” and correctly label your role (Executor or Administrator). Using “Informal Settlement” or wrong role can confuse the court.
• Forgetting notarization: The form won’t be accepted if the oath isn’t sworn. Don’t sign ahead of time; wait until you meet the notary and date the form at the notarization step.
• Skipping required documents: Kentucky probate law generally expects you to attach or reference the estate inventory (Form AOC-840) and any receipts ledger when filing AOC-846. If you list receipts, have backup documentation. Also, if you ever got any waivers (Form AOC-851), include those.
• Wrong form usage: Only use AOC-846 when doing a formal settlement. If all heirs have signed waivers to avoid formal accounting, you should use AOC-850 instead. Filing the wrong type of form is a waste of time.
• Delayed filing: Don’t file the settlement too early. Kentucky law requires waiting at least 6 months after letters of administration before final settlement. Filing before time can prompt rejection.

Stay organized. Prepare the AOC-846 after you have completed the inventory and before distributing the final assets. This ensures the form matches the actual state of the estate. If you catch an error later, you may need to correct it by filing an amended settlement or seek the court’s permission.

Examples: Filled-Out AOC-846 Scenarios

Here are three common scenarios that illustrate how AOC-846 is used. Each table describes the situation and how the form applies.

Scenario	How AOC-846 Is Used
Executor with a Will (Formal Settlement)	The decedent left a will and the named executor must list all estate transactions on AOC-846. Receipts might include account balances, investment sales, and personal property sales. Disbursements list funeral costs, debts, taxes, and final distributions to beneficiaries. The form is signed by the executor under oath and filed.
Administrator without a Will	When someone dies intestate (no will), the court appoints an administrator (often a spouse or child). If any heirs do not waive a formal accounting, the administrator uses AOC-846 to report the estate’s finances. It is essentially the same process as above, with the administrator’s name instead of executor.
All Heirs Waive Formal Settlement	If every beneficiary agrees (signed AOC-851), you can skip the formal process. In this case, the administrator would use an informal settlement (AOC-850) instead, and not file AOC-846 at all. The table above here shows AOC-846 only when formal settlement is needed.

Sample Entry: As an example, suppose you are the executor of John Doe’s estate. You might enter: Date 1/15/2024, Voucher 001, Receipts $50,000 (from bank account), Disbursements $500 (funeral home). You continue line by line until all funds are accounted for. Each row in your AOC-846 tells the story of the estate’s cash flow.

Pros and Cons of Formal vs Informal Settlements

Kentucky allows two types of final settlement. The table below compares the formal settlement (AOC-846) and informal settlement (AOC-850/851) approaches.

Settlement Type	Pros / Cons
Formal (AOC-846)	Pros: Provides a transparent, court-reviewed accounting of the estate. Creditors and heirs have 60 days to file objections, which can reduce future disputes. Cons: Requires public notice (advertisement), notarization, and detailed paperwork. Processing can take longer and possibly incur additional court costs.
Informal (AOC-850/851)	Pros: Faster and simpler if no one objects. No newspaper advertisement needed. Beneficiaries waive formal reporting, which saves effort. Cons: Not allowed if even one beneficiary refuses to waive the settlement. Offers less judicial oversight, so creditors have fewer protections.

Use AOC-846 (formal) if beneficiaries or creditors might question the accounting or if you need the finality of a court order. Use AOC-850 with AOC-851 (informal) only when every heir agrees to waive formal settlement and you have simple estate finances.

Glossary: Key Probate Terms

• Personal Representative: The person responsible for settling the estate. This is often the executor (if named in a will) or administrator (if no will). They collect assets, pay debts, and distribute the remainder to heirs or beneficiaries.
• Decedent: The person who passed away whose estate is being administered. Forms will refer to the “estate of [decedent’s name].”
• Executor / Administrator: Both are types of personal representatives. An executor is named in a will. An administrator is appointed by the court when there is no will. The choice between them changes the language on forms.
• Inventory (Form AOC-840): A detailed list of all estate assets (real property, bank accounts, vehicles, etc.) that the personal representative must file. It is submitted early in probate and its values often carry forward into the settlement accounting.
• Receipts and Disbursements: These are money in and out of the estate. Receipts include funds collected by the estate (sales proceeds, interest, etc.). Disbursements include payments made (bills, taxes, attorney fees, distributions to heirs). AOC-846’s tables track these.
• Voucher: An internal tracking number for each transaction. In Kentucky probate, each disbursement check or receipt might be numbered (voucher #1, #2, etc.) so it can be referenced. AOC-846 has a column for Voucher No. If you don’t use vouchers, write “N/A.”
• Verified Waiver (Form AOC-851): A written document signed by a beneficiary to waive the right to a formal settlement. If all beneficiaries sign AOC-851, a personal representative may use the simpler informal settlement (AOC-850) instead of AOC-846.
• Kentucky AOC: The Administrative Office of the Courts (AOC) sets form standards. AOC-846 is updated periodically (last revision March 2000). Always use the most current version from the Kentucky Courts website or clerk’s office.
• Advertising: Kentucky law (KRS 395.630) requires publishing notice of a formal settlement in a newspaper. This allows creditors or heirs to object. Failure to advertise can invalidate the settlement.

Understanding these terms helps ensure you fill out AOC-846 correctly and comply with Kentucky probate rules. For example, knowing that the personal representative swears an oath means you must appear before a notary. Recognizing that “Receipt” means money into the estate will guide what you list in that column.

Frequently Asked Questions (FAQs)

Is AOC-846 required in every Kentucky probate?
No. AOC-846 is only needed when a formal settlement is required by the court. If all heirs sign a waiver (Form AOC-851), you file an informal settlement (AOC-850) instead and skip AOC-846.

Can I use Form AOC-846 if beneficiaries agreed informally?
No. AOC-846 is specifically for formal final settlements. If beneficiaries all agree, you use AOC-850 (Affidavit of Informal Settlement) together with AOC-851 (Waiver).

Who must sign AOC-846?
The personal representative. The executor or administrator lists themselves (for example, “Jane Smith as Administrator”). This person will sign the oath section in front of a notary.

Does AOC-846 require notarization?
Yes. The personal representative swears to the truth of the accounting under oath. The notary must witness the signature and complete the notarial section.

Do I need to attach the estate inventory to AOC-846?
Yes. It’s best practice to include or reference the inventory (Form AOC-840) and any receipts ledger. The inventory values support the numbers on AOC-846, and the court may request them.

Must I advertise the settlement after filing AOC-846?
Yes. Kentucky law requires formal settlements to be published in a newspaper. This gives creditors and heirs a chance to file objections (called “exceptions”) within 60 days.

Are there deadlines for filing AOC-846?
No fixed deadline, but typically you file it after at least 6 months from opening probate and once all assets are collected and debts paid. You must finish it before the estate can be closed.

Can I file AOC-846 electronically?
Yes. Kentucky’s eFiling system (File & Serve) supports many probate forms. If your court is on the eFiling system, you can submit AOC-846 online. Otherwise, file paper copies with the circuit clerk.

What if the estate has no disbursements or receipts?
Yes. Even a $0 estate needs to be accounted for. You would simply enter zeros (or leave blank) in the tables and still file AOC-846, showing the estate had no transactions. This formally closes out the probate.

Do I need an attorney to fill out AOC-846?
No. Kentucky allows a personal representative to prepare AOC-846 without a lawyer. However, consulting an attorney can help avoid errors, especially if the estate is complex.