In Maine, the “Final Account and Petition for Distribution” is really two official forms that work as a pair: the Probate Account (Form DE-406), which shows the court every dollar that came in and went out of the estate, and the Petition for Order of Complete Settlement of Estate (Form DE-601), which asks the judge to approve that account, order the final distribution, and discharge you as Personal Representative. Both forms carry a revision date of Rev. 07/01/19, so check that date in the bottom corner before you start to make sure you have the current version from the Maine probate forms site.
You file these forms with the Probate Court in the county where your loved one lived, and they are the last big step before the estate closes for good. Maine handles thousands of estates each year across its 16 county probate courts, and a single math error or a missing schedule is one of the most common reasons a final account gets kicked back, which can add weeks or months to an already long process. This guide walks you through both forms line by line, in plain words, so you can close the estate the right way the first time.
Here is what you will learn in this guide:
- 📋 What each form does and exactly who has to file it under Maine law
- 🗂️ The full list of documents and numbers to gather before you open the form
- ✍️ A line-by-line, box-by-box walkthrough of Form DE-406 and Form DE-601
- 👨👩👧 Three real-life filled-out examples you can copy from
- ⚠️ The mistakes that get final accounts rejected and how to dodge every one
What the Forms Are and Who Must File Them
The Probate Account (Form DE-406) is the financial report card for the estate. It is required under 18-C M.R.S. § 3-1001 and related sections, and it lists what the estate started with, the income it earned, the bills it paid, the allowances it gave the family, and what is left to hand out. The Personal Representative (often called the “PR,” and known as the “executor” in other states) is the person who must prepare and sign it.
The Petition for Order of Complete Settlement of Estate (Form DE-601) is the legal request that goes on top of the account. It is authorized by 18-C M.R.S. § 3-1001 and § 3-1002, and it asks the judge to bless the account, approve who gets what, settle the estate, and release the PR from future claims. Most often the PR files this petition, but the statute also lets an heir, a devisee, a surviving spouse, or a creditor file it if they want the court to step in.
You must file these forms if you are closing a formal estate proceeding, or any estate where you want a judge’s order approving your work and a clean discharge. Maine also allows a simpler route called a “Sworn Statement of Personal Representative Closing Estate” for plain, uncontested estates, but that route gives you no judge’s order and less protection. The plain-English point is this: if you want the court to say “you did it right, you are off the hook,” you file the account and the petition together.
The agency that receives these forms is your county Probate Court, not a state office in Augusta. Each Maine county has its own register and judge, and the rules and fees can differ slightly from county to county. Because the court cross-checks your account against the inventory you filed earlier, the numbers on these forms must trace back to documents already in your file.
Before You Start: Documents and Information You Need
Filling out the final account goes fast when your records are ready and turns into a nightmare when they are not. Gather everything below before you open the form, because a single missing number can stall the whole filing. Maine’s deadline structure gives you time, but it does not forgive sloppy math.
- The original Inventory (Form DE-405) you filed. This sets your starting numbers. If it is missing, you have nothing to measure your account against and the court cannot follow your math.
- Every prior account you filed. If this is not the first account, the ending balance of the last one must match the starting balance of this one. A gap here is an instant red flag.
- All bank statements for the estate account. These prove the income and the running balance. Without them, you cannot back up the figures you swear to under penalty of perjury.
- Receipts and invoices for every expense paid. Funeral bills, attorney fees, court costs, and final medical bills all go on Schedule B. Missing receipts mean you cannot defend an expense if an heir objects.
- Records of any family allowances or exemptions paid. The homestead, family, and exempt-property allowances under 18-C M.R.S. § 2-401 go on Schedule C. Forgetting them can shortchange a surviving spouse.
- A list of every distribution already made. Cash, jewelry, a car, or a transferred house all belong on Schedule D. Leaving one out makes your ending balance wrong.
- The will, if there is one. This controls who receives what. Without it, you may distribute to the wrong people and become personally liable.
- The Maine Estate Tax status from Maine Revenue Services. You must check one box about estate tax on the account, so know whether tax is paid, not due, uncertain, or owed.
- Names, addresses, and shares of all heirs and devisees. The petition asks the court to name who gets what, so a missing heir can void your distribution plan.
- The docket number for the estate. This is the case number the court assigned. Filing without it makes it hard for the clerk to match your forms to the file.
Where to Get the Forms and How to Access Them
Both forms are free. You can download the Probate Account (Form DE-406) and the Petition for Complete Settlement (Form DE-601) directly from the Maine probate court forms library, which hosts the 2019 estate forms used statewide. The forms also appear on the Maine Judicial Branch forms list, where you can type a three-digit number like “406” to find them fast.
The forms come as fillable PDFs. You can type into them on a computer or print them and write by hand in dark ink. If you write by hand, print neatly in block letters, because a register who cannot read your numbers may reject the filing. Always save a clean digital copy before you fill anything in, so you have a blank to start over if you make a mistake.
Make sure the version you download shows Rev. 07/01/19 in the lower corner. Maine updated its probate forms when the new Probate Code took effect, and an old pre-2019 form may use outdated statute numbers or schedules. Filing the wrong version can lead a careful register to bounce your packet and ask you to refile on the current form, which costs you time you do not need to lose.
You will also want copies of the related forms in the same library, since the final settlement rarely travels alone. These include the Inventory (Form DE-405), the Verified Application for Certificate of Discharge (Form DE-605), and a Deed of Distribution if the estate holds real estate. Grab them all at once so you are not hunting for a form mid-filing.
Step-by-Step: How to Fill Out Form DE-406 (Probate Account) Line by Line
This is the heart of the job. Form DE-406 is two pages, and every blank must be filled, even if the answer is zero. Work top to bottom and never leave a line empty, because the form itself tells you to “fill in every line. If zero, enter ‘0’.”
Caption: County, Docket Number, and Estate Name
What it asks in plain English. The top of the form wants to know which court, which case, and whose estate this is. You see a blank for “_ COUNTY PROBATE COURT,” a “DOCKET NO.” line, and an “Estate of _” line.
How to answer it. Write the county name in the first blank, copy the docket number exactly as the court assigned it, and write the decedent’s full legal name on the “Estate of” line in all caps. Match the spelling to the original probate filings.
A specific example answer. For an estate in Cumberland County, Robert Hale writes CUMBERLAND in the county blank, 2025-0412 on the docket line, and Estate of MARGARET A. HALE on the estate line.
A nuance or edge case. If you opened the estate in one county but the decedent later moved, you still use the county where the case is filed, not the last address.
A common mistake on this field and its direct consequence. Filers often guess the docket number or leave it blank, and the clerk then cannot match the account to the case file, so it sits unprocessed.
A misconception people hold about this field. Some people think the docket number is the same as the will’s date or the death certificate number. It is neither; it is the court’s own case number from your appointment papers.
Account Type and Reporting Period
What it asks in plain English. This line asks whether this is your “first,” “second,” “final,” and so on, account, and the exact dates the account covers. It also asks the inventory date and prior account dates.
How to answer it. Write the account number in words, such as first or final, then enter the start and end dates as MM/DD/YYYY. The start date is usually the date of death or the day after your last account ended; the end date is the day you prepared this account.
A specific example answer. Robert Hale writes that this is the final account, covering the period beginning 03/02/2025 and ending 01/15/2026, with an inventory dated 05/10/2025.
A nuance or edge case. If you never filed an inventory or prior account, the form tells you to enter the word none rather than leaving the blank empty.
A common mistake on this field and its direct consequence. Filers leave the inventory and prior-account blanks empty instead of writing “none,” and the register cannot tell if you forgot or if none exists, so the form comes back.
A misconception people hold about this field. People think a “final” account can only cover a short period. It can cover the entire life of the estate, even years, as long as the dates are accurate.
Section 1: Starting Values From the Inventory or Prior Account
What it asks in plain English. This section asks what the estate was worth at the start, broken into tangible personal property, real estate, intangible personal property, and a total.
How to answer it. Copy the net values straight from your filed Inventory (Form DE-405) or your last account. Fill every line, and enter 0 where a category does not apply, then add them for the total.
A specific example answer. Robert lists tangible personal property at $8,500, real estate at $240,000, intangible personal property at $62,000, and a total of $310,500.
A nuance or edge case. If an asset’s value changed after the inventory, do not adjust it here; report the original inventory value and show the change later through income, expense, or distribution schedules.
A common mistake on this field and its direct consequence. Filers round or re-estimate values instead of copying the inventory, so the numbers no longer match the court’s file and the judge questions the whole account.
A misconception people hold about this field. Some think “real estate value” means current market price. It means the net value already reported on the inventory, not a fresh appraisal.
Section 2: Income, Expenses, Allowances, and Distributions (Schedules A–D)
What it asks in plain English. This section captures everything that happened since the inventory: income earned, expenses paid, exemptions and allowances given to family, and distributions made. Each line points to an attached schedule.
How to answer it. Total each category and enter the dollar figure, then attach a matching schedule that itemizes every entry. Schedule A is income, Schedule B is expenses, Schedule C is exemptions/allowances, and Schedule D is distributions.
A specific example answer. Robert enters income of $1,250 (Schedule A, interest and a tax refund), expenses of $27,300 (Schedule B, funeral and attorney fees), allowances of $22,500 (Schedule C, family and exempt-property allowances), and distributions of $0 so far (Schedule D).
A nuance or edge case. The exemptions and allowances on Schedule C come from 18-C M.R.S. § 2-401 and cover the homestead, family, and exempt-property allowances for a surviving spouse or children.
A common mistake on this field and its direct consequence. Filers write a total on the form but forget to attach the matching schedule, so the court has a number it cannot verify and returns the account.
A misconception people hold about this field. People assume small income, like a few dollars of bank interest, can be skipped. Every dollar of income belongs on Schedule A, no matter how small.
Section 3: Current Net Estate Balances
What it asks in plain English. This section asks what the estate holds right now, split into tangible personal property, intangible personal property, and a total. This is the money still waiting to be distributed.
How to answer it. Take the starting values, add income, then subtract expenses, allowances, and distributions, and report what remains. Fill every line and total them.
A specific example answer. After paying bills and allowances but before final distribution, Robert reports tangible personal property of $0, intangible personal property of $13,450, and a total of $13,450 (the house was already deeded out).
A nuance or edge case. If real estate was transferred by a Deed of Distribution during the period, it leaves the balance here because it is no longer estate property; show it as a distribution on Schedule D.
A common mistake on this field and its direct consequence. The math does not reconcile, meaning starting value plus income minus expenses, allowances, and distributions does not equal the ending balance, and the register rejects the account for not balancing.
A misconception people hold about this field. People think the ending balance should be zero on a final account. It is fine to show a remaining balance here, because the petition then asks the court to approve distributing that exact balance.
Section 4: Maine Estate Tax Statement
What it asks in plain English. This is a check-one box telling the court the estate’s Maine estate tax status, with four choices labeled (a) through (d).
How to answer it. Check (a) if taxes are paid and attach proof, (b) if taxes are not due, (c) if taxes are still uncertain, or (d) if taxes are certain but not yet paid. Choose the one that is true on the day you sign.
A specific example answer. Because the estate is well under the Maine exemption, Robert checks box (b) Maine Estate Taxes are not due.
A nuance or edge case. Maine has its own estate tax with a high exemption that adjusts each year, so a modest estate usually qualifies for box (b); confirm the current threshold with Maine Revenue Services.
A common mistake on this field and its direct consequence. Filers check (a) but forget to attach the proof of payment, so the court cannot confirm the tax is settled and holds the closing.
A misconception people hold about this field. People confuse the federal estate tax with Maine’s. The box is only about Maine estate tax, and an estate can owe Maine tax even when no federal tax is due.
The Verification and Signature Block (Page 2)
What it asks in plain English. Page 2 is the sworn statement. By signing, you affirm under penalty of perjury that the account is true and that you keep records to back it up.
How to answer it. Date the form and sign on the “Personal Representative” line. A co-PR signs the second line, and if you have a lawyer, the attorney fills in name, address, phone, Maine Bar Number, and email.
A specific example answer. Robert writes the date 01/15/2026 and signs his name on the Personal Representative line; the attorney block stays blank because he files on his own.
A nuance or edge case. If there are two co-PRs, both must sign; one signature is not enough to bind the estate.
A common mistake on this field and its direct consequence. Filers leave the date blank or forget the second signature, and the court treats an unsigned or undated oath as no oath at all, voiding the filing.
A misconception people hold about this field. People think this signature must be notarized. It is signed under penalty of perjury, which under Maine practice does not require a notary, but always confirm your county’s preference.
Step-by-Step: How to Fill Out Form DE-601 (Petition for Complete Settlement)
The petition is shorter but just as important. It tells the judge exactly what you want done with the account you attached. Form DE-601 is two pages and uses check boxes for most of its requests.
Item 1: Petitioner’s Name, Address, and Email
What it asks in plain English. This asks who is bringing the petition, with full legal name, mailing address, and email.
How to answer it. Write your full legal name, your current mailing address, and an email you check often, because the court may send notices there. Use the same name you used in your appointment papers.
A specific example answer. Robert J. Hale, 14 Birch Lane, Portland, ME 04101, rjhale@email.com.
A nuance or edge case. If a lawyer files for you, the lawyer’s contact information goes in the attorney block on page 2, but your name still goes here as the petitioner.
A common mistake on this field and its direct consequence. Filers use a nickname or a name that differs from the appointment order, and the court cannot confirm you are the authorized PR, which delays approval.
A misconception people hold about this field. People think the email is optional. The court increasingly uses email for notices, and leaving it blank can mean you miss a hearing date.
Item 2: Legal Interest of Petitioner
What it asks in plain English. This asks how you are connected to the estate, with boxes for Personal Representative named in the will, surviving spouse, domestic partner, devisee, heir, creditor, or other.
How to answer it. Check the single box that describes you. Most filers of a final settlement check “Personal Representative named in the Will,” but an heir or creditor seeking court action checks their own box.
A specific example answer. Robert checks Personal Representative named in the Will, since his mother’s will named him executor.
A nuance or edge case. If you are PR but the decedent had no will, you are an administrator, so check “Other” and write Personal Representative (intestate) on the line.
A common mistake on this field and its direct consequence. Filers check more than one box or the wrong box, and the court may question your standing to ask for the order.
A misconception people hold about this field. People think “devisee” and “heir” mean the same thing. A devisee inherits under a will; an heir inherits under the intestacy law when there is no will.
Item 3: What the Petitioner Asks the Court
What it asks in plain English. This is the menu of requests. You check every action you want the judge to take, from approving the account to discharging you.
How to answer it. For a normal final settlement, check “To consider and approve the account of the Personal Representative” and attach the account, then check “To determine the persons or entities entitled to distribution and the amounts to be distributed” and attach a proposed distribution schedule.
A specific example answer. Robert checks the boxes to approve the account, determine who is entitled to distribution, order final settlement and distribution, and discharge the Personal Representative and close the estate.
A nuance or edge case. If you also want the court to read a confusing will clause, check “To construe the Will” and attach the exact provision and the reading you want.
A common mistake on this field and its direct consequence. Filers check the approval box but forget to attach the account or the distribution schedule the box requires, so the judge has nothing to approve.
A misconception people hold about this field. People think checking “order final settlement” alone closes the estate. You usually need the discharge box too, or you stay legally on the hook as PR.
Signature and Attorney Block (Page 2)
What it asks in plain English. The bottom of page 1 has the date and signature for the petitioner or attorney, and page 2 holds the attorney’s full contact details.
How to answer it. Date and sign on the “Petitioner or Attorney for Petitioner” line. If you have a lawyer, the lawyer signs and fills in the page 2 block with name, address, phone, Maine Bar Number, and email.
A specific example answer. Robert dates the petition 01/15/2026 and signs his own name, leaving the page 2 attorney block blank.
A nuance or edge case. Maine Rule 11 governs signatures, meaning your signature certifies the petition is filed in good faith and not to harass anyone.
A common mistake on this field and its direct consequence. Filers sign the account but forget to sign the petition, and an unsigned petition is not a valid request, so the court takes no action.
A misconception people hold about this field. People think one signature can cover both forms. Each form needs its own signature and date.
Three Filled-Out Examples Using Real Scenarios
These three named filers show how the same forms flex for different estates. Use the one closest to your situation as a model.
Scenario 1: Robert Hale — House and Multiple Beneficiaries Under a Will
Robert is closing his late mother’s estate, which included a home, a savings account, and personal items left to him and his two siblings under her will.
| Form Section | What Robert Enters |
|---|---|
| County and docket | CUMBERLAND, docket 2025-0412 |
| Estate of | MARGARET A. HALE |
| Account type and period | Final, 03/02/2025 to 01/15/2026 |
| Section 1 total | $310,500 (tangible $8,500, real estate $240,000, intangible $62,000) |
| Section 2 expenses (Schedule B) | $27,300 funeral and attorney fees |
| Section 2 allowances (Schedule C) | $22,500 family and exempt-property allowances |
| Section 4 estate tax | Box (b) not due |
| DE-601 Item 3 requests | Approve account, order distribution, discharge PR |
Scenario 2: Aisha Coombs — Small Estate, One Heir, No Real Estate
Aisha is the only child of her late father, who left a modest bank account and a car but no will, making this an intestate estate.
| Form Section | What Aisha Enters |
|---|---|
| County and docket | PENOBSCOT, docket 2025-0883 |
| Estate of | DANIEL R. COOMBS |
| Account type and period | Final, 06/14/2025 to 12/20/2025 |
| Section 1 total | $41,200 (tangible $6,000, real estate $0, intangible $35,200) |
| Section 2 expenses (Schedule B) | $9,800 funeral and final bills |
| Section 3 ending balance | $31,400 intangible, to be distributed to Aisha |
| DE-601 Item 2 interest | Other: Personal Representative (intestate) |
| DE-601 Item 3 requests | Determine heirs, order distribution, discharge PR |
Scenario 3: Marcus Bell — Estate With Remaining Tax Question
Marcus is settling his uncle’s larger estate, which may owe Maine estate tax, so he must keep the estate open on the tax point while closing the rest.
| Form Section | What Marcus Enters |
|---|---|
| County and docket | YORK, docket 2025-0157 |
| Estate of | HAROLD T. BELL |
| Account type and period | Final, 01/20/2025 to 02/02/2026 |
| Section 1 total | $1,640,000 (real estate $520,000, intangible $1,100,000, tangible $20,000) |
| Section 2 income (Schedule A) | $18,400 dividends and interest |
| Section 4 estate tax | Box (c) still uncertain |
| DE-601 Item 2 interest | Personal Representative named in the Will |
| DE-601 Item 3 requests | Approve account, construe will clause, order distribution |
How to File the Completed Forms
Maine probate is handled county by county, so you file with the same Probate Court where the estate was opened. Most counties accept filings by mail and in person at the register’s office, and a growing number support limited electronic filing; fax is rarely accepted, so call first if that is your only option. Always file the account and the petition together, with all four schedules and any proof of estate tax attached.
To file by mail, send the signed originals to your county register of probate; for example, Cumberland County’s register is at 142 Federal Street, Portland, ME 04101. Include a check for the filing fee made out to the register of probate, and add a self-addressed stamped envelope so the court can mail back your stamped copies as proof of filing. Use certified mail with return receipt so you have proof of the date you sent it.
To file in person, bring the originals plus one extra copy of each form to the register’s counter during business hours. Pay the fee by the methods that county accepts, usually cash, check, or card, and ask the clerk to date-stamp your copy on the spot as your proof of filing. In-person filing lets the clerk catch an obvious problem, like a missing signature, before you leave.
Filing fees in Maine vary by county and by the type of petition, often landing in the range of roughly twenty to several hundred dollars depending on the action requested, so confirm the exact amount with your county on the Maine Judicial Branch site before you mail anything. Processing time also varies; a clean, uncontested final settlement can be approved in a few weeks, while a contested one can take months. Keep your date-stamped copies and your certified-mail receipt in a safe place until the estate is fully closed.
What Happens After You File
Once your account and petition are in, the court reviews the numbers and checks that everyone with a legal interest got proper notice. Interested persons, such as heirs, devisees, and creditors, usually get a window to object, so the judge does not rule the very day you file. If no one objects and the math reconciles, the judge signs an order approving the account and the distribution.
After the order, you make any final distributions the court approved and collect signed receipts from each beneficiary. For real estate, you record a Deed of Distribution in the county registry of deeds so the title legally passes to the new owner. Keep every receipt, because they prove you distributed exactly what the order required.
The last step is your discharge. You file a Verified Application for Certificate of Discharge (Form DE-605), and once granted, the court releases you from your duties and from future claims tied to your administration. This discharge is the legal proof that your job as Personal Representative is finished and the estate is closed.
Mistakes to Avoid When Filling Out the Forms
Each line on these forms is its own chance to slip, so review this list before you file. Every mistake below has bounced a real Maine final account.
- Leaving a blank instead of a zero. The form says fill every line, so an empty box reads as incomplete and gets returned.
- Starting values that do not match the inventory. The court compares them, and a mismatch makes the judge doubt the entire account.
- Forgetting to attach Schedules A through D. A total with no itemized schedule cannot be verified, so the account fails review.
- Math that does not reconcile. If start plus income minus expenses, allowances, and distributions does not equal the ending balance, the register rejects it.
- Checking the tax box (a) without attaching proof. The court cannot confirm payment, so it holds the closing.
- Confusing Maine estate tax with federal tax. The box is Maine-only, and the wrong assumption can leave a real tax unpaid.
- Signing the account but not the petition. An unsigned petition is no request at all, so the judge takes no action.
- Forgetting a co-PR’s signature. One signature does not bind the estate when two PRs serve.
- Skipping the docket number. The clerk cannot match your forms to the case file, so they sit in limbo.
- Not attaching a proposed distribution schedule to the petition. The judge has nothing to approve when you ask the court to set distribution amounts.
- Using an outdated pre-2019 form. Old statute numbers can prompt a careful register to make you refile.
- Distributing before the creditor claim period ends. Paying heirs too soon can leave you personally liable to a late creditor.
Do’s and Don’ts
- Do copy starting values straight from your filed inventory, because the court checks them against its own file.
- Do attach every schedule, since the form’s totals are meaningless without the line items behind them.
- Do check your math twice, as a reconciled account is the single biggest reason a filing sails through.
- Do keep certified-mail receipts and stamped copies, because they are your only proof of filing.
- Do confirm the filing fee with your specific county, since fees differ across Maine’s 16 courts.
- Do wait out the four-month creditor claim period before final distribution to protect yourself from late claims.
- Don’t leave any line blank, because the form demands a number or a zero on every line.
- Don’t estimate or round asset values, since they must trace back to the inventory exactly.
- Don’t sign only one of the two forms, as each needs its own dated signature.
- Don’t distribute the estate before the court approves your account, or you risk personal liability.
- Don’t ignore the estate tax box, because skipping it stalls the closing.
- Don’t assume your county works like the next one, since local rules and fees vary.
Pros and Cons of Filing on Your Own vs. With a Lawyer
Many Maine PRs handle simple estates without a lawyer, while complex ones often need help. Weigh these points against your own estate.
| Filing Pro Se (On Your Own) | Filing With a Probate Lawyer |
|---|---|
| Saves money, since you avoid attorney fees that the estate would otherwise pay | Reduces error risk, because a pro knows what each county expects |
| Gives you full control over timing and pace | Saves you time and stress during an already hard period |
| Works well for small, uncontested, no-real-estate estates | Handles contested estates and will disputes far better |
| Builds your understanding of the estate’s finances | Spots tax and liability traps you might miss |
| Avoids waiting on a lawyer’s schedule | Defends you if an heir objects to the account |
A pro is the better call when the estate has real estate, possible estate tax, feuding heirs, or confusing will language. Going it alone makes sense for a small, friendly estate with clear records and one or two beneficiaries. The fee for help is usually paid from the estate, not your own pocket, which softens the cost.
FAQs
Do I file the account and the petition at the same time?
Yes. File Form DE-406 and Form DE-601 together, with all four schedules attached, so the judge can review the account and act on your requests in one step.
Do I have to fill in every line on the account, even if it is zero?
Yes. The form tells you to fill in every line and enter “0” where the amount is zero, because a blank reads as an incomplete filing and gets returned.
Do I write my starting values from memory or from the inventory?
No. Copy them exactly from your filed Inventory (Form DE-405) or last account, since the court compares them line by line against its own file.
Do I check more than one box in Item 2 of the petition?
No. Check only the single box that describes your legal interest, because more than one can cloud your standing to ask for the order.
Do I check Maine estate tax box (b) if no federal estate tax is due?
No. The box is about Maine tax only; check (b) just when Maine estate tax is not due, which you confirm with Maine Revenue Services.
Do I need to attach a distribution schedule to the petition?
Yes. When you ask the court to set who gets what, attach a proposed distribution schedule, or the judge has nothing to approve.
Do both co-Personal Representatives have to sign?
Yes. When two co-PRs serve, both must date and sign, because one signature alone does not bind the estate.
Do I need a notary for the account’s signature?
No. You sign under penalty of perjury, which Maine practice does not require to be notarized, though you should confirm your county’s preference.
Do filing fees cost the same in every Maine county?
No. Fees vary by county and by the action requested, so confirm the exact amount with your county register before you file.
Do I distribute the estate before the court approves the account?
No. Wait for the court’s order and the end of the creditor claim period, or you may be personally liable for paying heirs too soon.
Do I use “first” or “final” on the account type line for a closing estate?
Yes. Write final when this account closes the estate, even if it is also the only account you ever filed.
Do I check “Other” in Item 2 if there is no will?
Yes. When there is no will, you are an administrator, so check “Other” and write Personal Representative (intestate) on the line.
Do I file these forms with a state office in Augusta?
No. You file with the Probate Court in the county where the estate was opened, not a central state office.
Do I still need a discharge after the court approves my account?
Yes. File a Verified Application for Certificate of Discharge (Form DE-605) so the court formally releases you from future claims and closes your role.
Related reading
- How to Fill Out the Oklahoma Final Account and Petition for Distribution (+ FAQs)
- How to Fill Out Alaska Final Account and Petition for Distribution + FAQs
- How to Fill Out Maine Application for Informal Probate + FAQs
- How to Fill Out the Maine Probate Inventory and Appraisement of the Estate (Form DE-405) + FAQs
- How to Fill Out Maine Small Estate Affidavit (w/Examples) + FAQs
- How to Fill Out the New Hampshire Final Account and Petition for Distribution + FAQs
- How to Fill Out Arkansas Petition for Probate of Will (w/Examples) + FAQs