The Kentucky Settlement of Estate (Form AOC-846) is the document a fiduciary files with the District Court to give a full account of every dollar received and paid out during probate, and to propose how the remaining property gets handed to the heirs and beneficiaries. When you check the “Final” box and pair it with a proposed distribution under KRS 395.617, this single form does the work that other states split into a “Final Account” and a separate “Petition for Distribution.” It is the last major filing before the judge closes the estate, discharges you as the personal representative, and releases your surety.
Getting this form right matters because the court cross-checks your numbers against the original inventory and the receipts you attach, and a single unbalanced column or a missing voucher can stall your discharge for months. Kentucky probate courts handle tens of thousands of estates each year, and clerks routinely bounce settlements for math that does not balance or for missing notary blocks. You can read the official current version of the AOC-846 form on the Kentucky Court of Justice website. This guide walks you through every line so you file it once and file it right.
Here is what you will learn in this guide:
- 📋 What the AOC-846 form is, who must file it, and which statute forces it
- 🗂️ The exact documents, numbers, and vouchers to gather before you open the form
- ✍️ A line-by-line walkthrough of every box, column, and signature block on the form
- 👨👩👧 Three real-world filled-out examples following named filers from start to finish
- ⚖️ The deadlines, fees, common mistakes, and post-filing steps that decide whether the judge closes your estate
What the Form Is and Who Must File It
The AOC-846 is titled “Settlement of Estate” and carries the document code SET. At the top of the form you choose one of three boxes: Final, Periodic, or Proposed. A Final settlement closes the estate for good. A Periodic settlement is an interim report for estates that stay open a long time. A Proposed settlement, governed by KRS 395.617, lays out in advance how you plan to distribute the remaining assets before you actually hand them over.
The person who must file is the fiduciary. That means the executor named in a will, the administrator appointed when there is no will, or any personal representative the court has qualified. You are filing it for the District Court in the county where the estate was opened, because Kentucky probate lives in District Court, not Circuit Court. The legal authority sits in KRS 395.600 through 395.657, the chapter printed right on the form itself.
The form’s purpose is to prove you handled the money honestly. It connects four things: the purpose (a full accounting and distribution plan), the agency that receives it (the District Court clerk), the statute that requires it (KRS Chapter 395), and the penalty for ignoring it. If you never file a settlement, the court can issue a summons, surcharge you personally for losses, remove you as fiduciary, and pursue your surety bond. So the form is not optional paperwork; it is the legal off-ramp that ends your duties and protects you from later claims.
A common misconception is that you only file a settlement when the estate has a lot of money. That is false. Even a small estate must be settled or formally dispensed with, and skipping the step leaves the estate “open” on the court docket for years, which keeps your bond active and your liability alive.
Before You Start: Documents and Information You Need
Open the form only after you have gathered your records, because the AOC-846 is built from numbers you must already have on hand. Missing even one voucher can force the clerk to reject the filing or the judge to hold it for exceptions. Here is your pre-filing checklist.
- The original Order of Appointment. This proves you are the qualified fiduciary and gives the date your duties began, which sets the start of your accounting period. Without it, the clerk cannot confirm you have authority to file.
- The filed Inventory (AOC-841). Your settlement must reconcile to the inventory you filed earlier, so keep it beside you. If your numbers do not match the inventory, the court flags the difference.
- Every bank statement for the estate account. These show each deposit (receipt) and each payment (disbursement) with dates. Missing months create gaps the judge will question.
- All paid bills and funeral receipts. Each disbursement needs a voucher, meaning a canceled check, receipt, or paid invoice. No voucher means the court may disallow that payment and charge it back to you.
- Proof of any income the estate earned. Interest, dividends, rent, or refunds all count as receipts. Leaving income out makes your receipts column too low and unbalances the form.
- The decedent’s final medical and tax bills. These are common late-arriving claims. Forgetting them can reopen a “closed” estate.
- Attorney fee statements, if any. The form requires you to report attorney fees paid by the estate. Hidden fees draw objections from beneficiaries.
- Names and addresses of all beneficiaries and heirs. A proposed settlement under KRS 395.617 requires certified-mail notice to beneficiaries, so you need current addresses. A bad address voids your notice.
- Signed receipts from beneficiaries who already took their share. Nonresiduary legatees who received and receipted for their legacies do not need new notice, which saves you a certified-mail step.
- A working total of receipts and disbursements. Do the math before you write, because the two columns must reconcile to the assets you say remain on hand.
If any item is missing, stop and recover it first. A settlement filed with gaps does not save you time; it comes back, and you refile.
Where to Get the Form and How to Access It
Download the current AOC-846 directly from the Kentucky Court of Justice legal forms page, or open the fillable AOC-846 PDF and type your entries on screen. The form is free. Never pay a third-party site for a form the court gives away.
Check the revision date printed in the lower corner of the form before you fill anything in. The accounting version of this form has long carried Rev. 3-00, but the Kentucky Court of Justice refreshed a batch of probate forms with a 12-25 revision, so confirm you have the version your clerk currently accepts by comparing it to the copy on the official site. Filing an outdated revision can lead a picky clerk to ask you to redo it on the current sheet.
The form is two pages. Page 1 is the accounting grid with Date, Voucher No., Receipts, and Disbursements columns. Page 2 holds the certification, the notary block, the attorney line, and the three judge/clerk order blocks. You can complete it on a computer, but you must print it to sign, because the verification has to be sworn before a notary. If you cannot download it, the District Court clerk’s office will hand you a paper copy at the counter.
For estates that qualify as simple, Kentucky also offers an Application for Informal Final Settlement (AOC-850), which skips much of this accounting when all beneficiaries agree and waive a formal accounting. This guide focuses on the AOC-846, the standard settlement that most estates use.
Step-by-Step: How to Fill Out Form AOC-846 Line by Line
Work top to bottom, page 1 first. Use black ink if you print and hand-write, write legibly, and keep your math tight. Every box below gets its own walkthrough.
Court, County, and Division Boxes
What it asks in plain English: These three blanks at the very top ask which court, which county, and which division (department) is handling the estate.
How to answer it: Write the county name where you opened probate, then write District Court for the court, and copy the division or department number from any earlier court document, such as your appointment order. Match the exact wording on your prior filings.
A specific example answer: Janet Coyle, settling her late mother’s estate in Lexington, writes Fayette for County, District for Court, and Probate or the assigned division number for Division.
A nuance or edge case: If your county has only one probate division, the Division line may be blank on your earlier papers; in that case leave it blank or write the single division shown on your appointment order.
A common mistake and its consequence: Filers sometimes write Circuit Court out of habit. That misroutes the filing, and the clerk returns it because probate settlements live in District Court.
A misconception: People think the county is where the decedent died. It is not. It is the county where the estate was opened, which is usually the decedent’s county of residence.
Settlement Type Box (Final / Periodic / Proposed)
What it asks in plain English: This is the line that reads “SETTLEMENT of ___ as ___.” You check or mark whether this is a Final, Periodic, or Proposed settlement.
How to answer it: For closing the estate, mark Final. If you are reporting before the estate is ready to close, mark Periodic. If you want court approval of a distribution plan before you hand out assets, mark Proposed under KRS 395.617.
A specific example answer: Marcus Bell, ready to close his uncle’s estate after paying all bills, marks Final settlement of John Bell as Administrator.
A nuance or edge case: When the estate has remaining assets and disputed beneficiaries, file a Proposed settlement first; once the judge approves and you distribute, you file a Final settlement showing the distribution actually happened.
A common mistake and its consequence: Checking Final when claims are still pending forces you to amend or file a second settlement, doubling your work and fees.
A misconception: Many believe a Proposed settlement closes the estate. It does not. It only approves your plan; you still file a Final settlement afterward with vouchers proving you followed the order.
Fiduciary and Decedent Name Line
What it asks in plain English: The line “SETTLEMENT of [your role] of the [decedent’s name]” asks for your name and title and the name of the person who died.
How to answer it: Write your full legal name and your exact role, such as Executor, Administrator, or Personal Representative, then write the decedent’s full legal name as it appears on the death certificate and the appointment order.
A specific example answer: Janet Coyle, Executor, of the Estate of Margaret Coyle.
A nuance or edge case: If two co-fiduciaries serve, list both names and both must sign and swear the verification later.
A common mistake and its consequence: Using a nickname or a maiden name that does not match the appointment order makes the clerk question your authority and can delay filing.
A misconception: Filers think the title is interchangeable. It is not. An Executor is named in a will, an Administrator is appointed without a will, and using the wrong word contradicts your own order.
Accounting Period (“from ___ to this date”)
What it asks in plain English: On page 2 the certification asks for the period your accounting covers, “from ___ to this date.”
How to answer it: Write the start date as the date you qualified as fiduciary (or the end date of your last periodic settlement), and let “this date” be the date you sign. Use the MM/DD/YYYY format.
A specific example answer: Marcus qualified on 03/15/2025 and signs on 06/01/2026, so he writes 03/15/2025 to this date.
A nuance or edge case: If you filed a periodic settlement before, your new period starts the day after that prior settlement ended, not the original appointment date, so you never double-count.
A common mistake and its consequence: Picking the wrong start date causes overlapping numbers, which makes your columns fail to reconcile and triggers a request to refile.
A misconception: People think the period starts at the date of death. It starts at your qualification date, which is when the court gave you authority.
Date Column (Accounting Grid)
What it asks in plain English: The first column of the grid asks the date of each transaction, every receipt and every payment.
How to answer it: Enter each transaction in chronological order using MM/DD/YYYY. One row per transaction so each amount lines up with its date and voucher.
A specific example answer: Janet lists 07/02/2025 for the date she deposited a $4,000 IRA refund into the estate account.
A nuance or edge case: If several small payments share a date, give each its own row anyway so each ties to its own voucher.
A common mistake and its consequence: Lumping a month of activity into one line hides which voucher proves which amount, and the court cannot verify it.
A misconception: Filers think order does not matter. Chronological order lets the judge follow the money and spot gaps fast.
Voucher No. Column
What it asks in plain English: This column asks for the voucher number, the reference tag for the proof behind each payment.
How to answer it: Number your vouchers 1, 2, 3, and so on, attach the matching receipt or canceled check, and write that number beside the transaction it supports.
A specific example answer: Marcus writes Voucher 5 next to the $2,150 funeral bill and clips the paid funeral invoice marked “5” to the back.
A nuance or edge case: Pure receipts (money coming in) often need no voucher number, but the court may still want a bank statement showing the deposit.
A common mistake and its consequence: Writing a voucher number with no attached proof leads the judge to disallow that disbursement and charge it back to you personally.
A misconception: People think a checkbook register is a voucher. It is not. A voucher is the actual receipt, invoice, or canceled check.
Receipts Column
What it asks in plain English: The Receipts column asks for every dollar that came into the estate during your accounting period.
How to answer it: Enter the dollar amount of each deposit, refund, sale, interest payment, or income on the same row as its date. Keep amounts in plain dollars and cents.
A specific example answer: Janet enters $185,000.00 for the sale of her mother’s house and $412.18 for bank interest on later rows.
A nuance or edge case: Money that passed outside probate, like a life insurance policy paid directly to a named beneficiary, does not go in this column because it never entered the estate.
A common mistake and its consequence: Including non-probate assets inflates your receipts and makes the estate look larger than it is, which can raise fees and confuse the distribution.
A misconception: Filers think only the starting inventory counts as receipts. Income earned during administration, like rent or interest, is also a receipt and must appear.
Disbursements Column
What it asks in plain English: The Disbursements column asks for every dollar that went out of the estate, including bills, taxes, claims, and fees.
How to answer it: Enter each payment amount on its row beside its date and voucher number, covering debts, funeral costs, taxes, court costs, attorney fees, and fiduciary commissions.
A specific example answer: Marcus enters $2,150.00 for the funeral, $3,000.00 for attorney fees, and $450.00 for the court filing and recording costs.
A nuance or edge case: Distributions to beneficiaries can be shown here too, but in a Proposed settlement you describe the planned distribution rather than listing it as a completed payment.
A common mistake and its consequence: Paying a low-priority creditor before higher-priority claims, then listing it here, can make you personally liable if the estate runs short for funeral or tax debts.
A misconception: People think they can pay themselves any fee. Fiduciary commissions are limited by statute and the court can reduce a fee that looks excessive.
Total Receipts and Disbursements Line
What it asks in plain English: This line asks for the grand total of each column so the court can see the full picture at a glance.
How to answer it: Add the Receipts column and write the total, add the Disbursements column and write that total, and confirm that receipts minus disbursements equals the assets you say remain on hand.
A specific example answer: Janet totals $189,412.18 in receipts and $24,800.00 in disbursements, leaving $164,612.18 on hand to distribute.
A nuance or edge case: If the estate is fully distributed and closed, the remaining balance should be zero, with the final distributions shown as disbursements.
A common mistake and its consequence: Math that does not balance is the single most common reason clerks reject the AOC-846, so add twice.
A misconception: Filers think the clerk will fix small errors. The clerk does not do your math; an unbalanced form comes back to you.
Certification / Verification Statement
What it asks in plain English: This sworn statement says the figures are true and correct and identifies your role and accounting period.
How to answer it: Fill in your role and the decedent’s name in the blanks, confirm the dates, and sign on the fiduciary signature line. Do not sign until you are in front of a notary.
A specific example answer: Marcus signs Marcus Bell, Administrator of the Estate of John Bell after the notary confirms his identity.
A nuance or edge case: Co-fiduciaries each sign and each must swear the oath before the notary.
A common mistake and its consequence: Signing in advance, before the notary watches you, invalidates the verification, and the clerk rejects an unsworn settlement.
A misconception: People think the certification is a formality. It is a sworn oath, and a false statement can expose you to perjury and surcharge.
Notary Public Block
What it asks in plain English: This block records that you swore to the settlement before a notary, with the notary’s signature, county, and commission expiration.
How to answer it: Sign in the notary’s presence, then let the notary complete the date, county, signature, and the “commission expires” line.
A specific example answer: The notary writes Fayette County and My commission expires 08/14/2027 after watching Janet sign.
A nuance or edge case: Many bank branches notarize for free if you hold an account there, which is convenient since you already bank for the estate.
A common mistake and its consequence: A blank or expired commission date voids the notarization, and the court cannot accept the settlement.
A misconception: Filers think any witness can notarize. Only a commissioned notary can administer the oath on this form.
Attorney Name & Address Line
What it asks in plain English: This line asks for the name and address of the attorney representing the estate, if one is involved.
How to answer it: If a lawyer helped, write the attorney’s name and office address. If you handled the estate yourself, write Pro Se or leave it blank.
A specific example answer: Janet writes her lawyer’s name and address; Marcus, who filed alone, writes Pro Se.
A nuance or edge case: Even if you paid an attorney earlier but finished alone, list the attorney who actually represented the estate during this settlement.
A common mistake and its consequence: Leaving this blank while also reporting attorney fees in the disbursements column creates a mismatch the judge will question.
A misconception: People think naming an attorney here makes that lawyer responsible for the filing. It does not; the fiduciary remains responsible for accuracy.
Judge’s Order to File and Advertise
What it asks in plain English: This first order block is where the judge orders the settlement filed in the clerk’s office, advertised by law, and continued for exceptions.
How to answer it: Leave this block blank. The judge completes and signs it after you file.
A specific example answer: Marcus leaves it empty; the judge later signs the order directing the clerk to file and advertise.
A nuance or edge case: “Advertised in accordance with statutory regulations” means public notice runs so creditors and beneficiaries can object during the exceptions window.
A common mistake and its consequence: Filling in a judge’s block yourself can void the page, and the clerk will make you submit a clean form.
A misconception: People think advertising is optional for small estates. The statute still requires the notice-and-exceptions step before approval.
Clerk’s Filing Notation
What it asks in plain English: This block records that the clerk noted the settlement of record and filed it on a given date.
How to answer it: Leave it blank. The clerk and deputy clerk complete and sign it when they accept your filing.
A specific example answer: The deputy clerk stamps the filing date and signs after Janet hands over the form and pays the fee.
A nuance or edge case: Ask the clerk for a file-stamped copy on the spot; that stamp is your proof of filing.
A common mistake and its consequence: Not getting a stamped copy leaves you without proof if the original is ever misplaced.
A misconception: Filers think the filing date is the approval date. It is not; approval comes only after the exceptions period closes.
Final Approval and Discharge Order
What it asks in plain English: The last block is the judge’s order stating the settlement was advertised, no exceptions were filed, the settlement is approved, the estate is closed, you are discharged, and the surety is relieved.
How to answer it: Leave it blank for the judge. This is the order you are working toward, because it ends your duties.
A specific example answer: Weeks after advertising, with no objections, the judge signs and Marcus is discharged and his bond relieved.
A nuance or edge case: If a beneficiary files exceptions, the judge holds this block open and sets a hearing instead of signing.
A common mistake and its consequence: Distributing the last assets before this order is signed can leave you exposed if the judge alters the settlement.
A misconception: People think filing the settlement closes the estate. Only this signed discharge order closes it and releases your liability.
Three Filled-Out Examples Using Real Scenarios
These three named filers show how the same AOC-846 handles very different estates. Each table follows one person through the key parts of the form.
Scenario 1: Marcus Bell — small estate, no will, one heir. Marcus’s uncle died without a will, leaving a bank account and a paid-off car. Marcus was appointed administrator and files a Final settlement.
| Form Section | What Marcus Enters |
|---|---|
| Court / County / Division | District / Jefferson / Probate |
| Settlement Type | Final |
| Fiduciary & Decedent | Marcus Bell, Administrator, Estate of John Bell |
| Accounting Period | 03/15/2025 to this date |
| Receipts total | $18,400.00 (bank account + car sale) |
| Disbursements total | $6,600.00 (funeral, court costs, final bills) |
| Voucher example | Voucher 5 — funeral invoice $2,150.00 |
| Remaining on hand | $11,800.00 distributed to himself as sole heir |
| Attorney line | Pro Se |
Scenario 2: Janet Coyle — estate with a house and several beneficiaries under a will. Janet’s mother left a will naming three children and a house. Janet sells the home and files a Proposed settlement first, then a Final.
| Form Section | What Janet Enters |
|---|---|
| Court / County / Division | District / Fayette / Probate |
| Settlement Type | Proposed, then Final |
| Fiduciary & Decedent | Janet Coyle, Executor, Estate of Margaret Coyle |
| Accounting Period | 01/10/2025 to this date |
| Receipts total | $189,412.18 (house sale + interest) |
| Disbursements total | $24,800.00 (mortgage payoff, taxes, attorney fees) |
| Voucher example | Voucher 9 — attorney fee statement $3,000.00 |
| Proposed distribution | $164,612.18 split equally among three children |
| Attorney line | Counsel of record listed |
Scenario 3: Aisha Rahman — estate with unpaid claims and attorney fees. Aisha’s father died with medical debt and a pending creditor claim. She files a Periodic settlement first because claims are unresolved, then a Final later.
| Form Section | What Aisha Enters |
|---|---|
| Court / County / Division | District / Warren / Probate |
| Settlement Type | Periodic (claims pending) |
| Fiduciary & Decedent | Aisha Rahman, Executor, Estate of Omar Rahman |
| Accounting Period | 05/01/2024 to 05/01/2026 |
| Receipts total | $92,300.00 (investments + tax refund) |
| Disbursements total | $41,750.00 (medical claims, taxes, attorney fees) |
| Voucher example | Voucher 12 — hospital paid claim $8,900.00 |
| Claims status | One disputed claim set for hearing |
| Attorney line | Counsel of record listed |
How to File the Completed Form
You file the AOC-846 with the District Court clerk in the county where the estate is open. Kentucky probate is handled at the local courthouse, and most counties do not offer electronic filing for probate settlements, so plan to file on paper. Here is each channel.
- In person at the clerk’s office. Bring the signed, notarized original plus a copy, and all numbered vouchers. Hand it to the deputy clerk, pay the fee, and ask for a file-stamped copy as your proof of filing. This is the fastest and safest channel because the clerk can flag an obvious problem on the spot.
- By mail to the District Court clerk. Mail the signed, notarized original, the vouchers, and a self-addressed stamped envelope so the clerk can return a stamped copy. Use certified mail with return receipt so you have proof of the filing date. Expect a few extra days for handling.
- By the official portal. Statewide e-filing exists for many case types through the Kentucky Court of Justice eFiling system, but probate settlement acceptance varies by county, so call your clerk before assuming online filing is open for your case.
Fees are set by the county clerk and typically include a filing fee and a per-page recording fee, because approved settlements are recorded in the county record. Call your specific clerk for the exact amount, since fees differ across counties. Accepted payment is usually cash, check, or money order, and some counties accept cards. Keep your file-stamped copy and your certified-mail receipt together, because that pair is your proof the settlement was filed on time.
What Happens After You File
After filing, the judge signs the first order directing the clerk to file the settlement and advertise it under the statute. The advertisement opens a window during which any beneficiary or creditor can file exceptions, which are written objections to your numbers or your distribution plan. The estate cannot close until this window passes.
If no exceptions are filed, the judge signs the final order: the settlement is approved, the estate is closed, you are discharged, and your surety bond is relieved. For a Proposed settlement under KRS 395.617, the path is two-step. First the judge approves your plan; then you distribute the assets, and finally you file a settlement with vouchers proving the distribution matched the order, after which the court confirms and discharges you without another hearing.
If exceptions are filed, the judge sets a hearing and may hear evidence beyond what you reported. The court can reject, confirm, alter, or amend your settlement. An aggrieved party then has 30 days from the order to start an adversary proceeding in Circuit Court. So do not distribute the final assets or relax until the discharge order is actually signed, because the judge can still change the outcome during this period.
Mistakes to Avoid When Filling Out the Form
Each error below has stopped real settlements, and each carries a direct consequence.
- Columns that do not balance. The clerk rejects the form and you refile, losing weeks.
- Missing vouchers for disbursements. The judge disallows the unproven payment and charges it back to you.
- Signing before the notary. The verification is invalid and the settlement is bounced.
- Filing in Circuit Court instead of District Court. The filing is misrouted and returned.
- Using the wrong start date for the accounting period. Numbers overlap and fail to reconcile.
- Including non-probate assets like direct-beneficiary life insurance. Receipts are inflated and the distribution is wrong.
- Leaving out income earned during administration. The receipts total is too low and the form does not balance.
- Checking “Final” while claims are still pending. You must file a second settlement, doubling fees.
- Paying low-priority creditors before funeral or tax debts. You become personally liable if the estate runs short.
- Skipping certified-mail notice on a Proposed settlement. The hearing is invalid and you start over.
- Forgetting to report attorney fees. Beneficiaries object and the judge holds the settlement.
- Distributing assets before the discharge order is signed. You stay exposed if the judge amends the plan.
Do’s and Don’ts
Do:
- Do reconcile every number to your bank statements and inventory, because the court cross-checks them.
- Do number your vouchers and attach each one, so the judge can verify each payment.
- Do sign only in front of a notary, since the oath is what makes the form valid.
- Do call your clerk for the exact fee and channel, because counties differ.
- Do keep a file-stamped copy, as it is your proof of filing.
- Do use a Proposed settlement when beneficiaries may disagree, to get approval before you distribute.
Don’t:
- Don’t distribute the last assets before discharge, or you risk personal liability.
- Don’t guess at amounts, because the columns must balance to the penny.
- Don’t include non-probate assets, since they were never part of the estate.
- Don’t pay yourself an excessive fee, as the court can reduce it.
- Don’t skip the advertising and exceptions step, because the statute requires it.
- Don’t file an outdated revision, or a strict clerk may make you redo it.
Pros and Cons of Filing on Your Own vs. With Help
Many fiduciaries handle simple estates alone, while complex ones call for a probate attorney. Weigh both.
Pros of filing pro se:
- Saves money, because you avoid attorney fees that the estate would otherwise pay.
- Keeps you in control, since you handle the timeline directly.
- Works well for small, simple estates, where the math is short.
- Builds clear understanding, because you see every dollar yourself.
- Faster for one-heir estates, with no back-and-forth.
Cons of filing pro se:
- Higher error risk, because one unbalanced column means a rejection.
- Personal liability exposure, if you misorder creditor payments.
- Notice rules are easy to miss, especially certified-mail notice on a Proposed settlement.
- Disputes get hard fast, since exceptions can lead to Circuit Court.
- No professional to absorb mistakes, so the consequences land on you.
Standard Settlement vs. Informal Final Settlement
| Standard Settlement (AOC-846) | Informal Final Settlement (AOC-850) |
|---|---|
| Full accounting with receipts and disbursements columns | Skips the detailed accounting when beneficiaries agree |
| Used for most estates, including disputed ones | Used when all beneficiaries waive a formal accounting |
| Requires vouchers and notary verification | Requires beneficiary consent and is simpler |
| Advertised and continued for exceptions | Faster path for cooperative, low-conflict estates |
FAQs
Do I file the AOC-846 in District Court or Circuit Court?
No, not Circuit Court. You file it in the District Court of the county where the estate was opened, because Kentucky probate is handled at the District Court level.
Do I check “Final” if creditor claims are still pending?
No. Use Periodic or Proposed while claims are open, then file Final once everything is resolved, or you will have to file a second settlement.
Do I list life insurance paid directly to a named beneficiary in the Receipts column?
No. Money that passes outside probate to a named beneficiary never entered the estate, so it does not belong in the Receipts column.
Do I write “Pro Se” on the Attorney Name line if I had no lawyer?
Yes. If you handled the estate yourself, write Pro Se or leave it blank; the line is only for an attorney who represented the estate.
Do I need a voucher for every disbursement?
Yes. Each payment needs a numbered voucher, such as a receipt or canceled check, or the judge can disallow it and charge it back to you.
Do I start the accounting period on the date of death?
No. It starts on your qualification date, the day the court gave you authority, or the day after your last periodic settlement ended.
Do I sign the form before going to the notary?
No. Sign only in front of the notary, because the verification is a sworn oath and an unsworn settlement is rejected.
Do I have to advertise the settlement even for a small estate?
Yes. The statute requires the settlement be advertised and continued for exceptions before the judge can approve and close the estate.
Do co-executors both have to sign the verification?
Yes. When two fiduciaries serve, each must sign and each must swear the oath before the notary.
Do I distribute the remaining assets before the judge signs the discharge order?
No. Wait for the signed order, because the judge can still alter your settlement, and early distribution leaves you exposed.
Do I have to send certified mail for a Proposed settlement?
Yes. Under KRS 395.617 you must give beneficiaries certified-mail notice at least 20 days before the hearing, unless they already receipted for their legacies.
Do my receipts and disbursements columns have to balance exactly?
Yes. They must reconcile to the assets on hand to the penny, and an unbalanced form is the top reason clerks reject the AOC-846.
Do interest and rent earned during probate count as receipts?
Yes. Income the estate earns during administration, like interest, dividends, or rent, is a receipt and must appear in the Receipts column.
Do I pay a fee to file the settlement?
Yes. The county clerk charges a filing fee and a per-page recording fee, and the amount varies by county, so call your clerk first.
Related reading
- How to Fill Out Kentucky Form AOC-805 (w/Examples) + FAQs
- How to Fill Out Kentucky Form AOC-846 (w/Examples) + FAQs
- How to Fill Out a Kansas Final Account and Petition for Distribution (Petition for Final Settlement) + FAQs
- How to Fill Out Kentucky Inventory and Appraisement of the Estate (Form AOC-841) + FAQs
- How to Fill Out Kentucky Small Estate Affidavit (w/Examples) + FAQs
- How to Fill Out the Oklahoma Final Account and Petition for Distribution (+ FAQs)
- How to Fill Out Arkansas Petition for Probate of Will (w/Examples) + FAQs