The Nevada Final Account and Petition for Distribution is the closing court document that a personal representative files to report every dollar that moved through an estate and to ask the probate judge for permission to hand the remaining property to the heirs or beneficiaries. It is the last major step in a Nevada probate case, and the court will not allow you to give away the estate’s money or property until a judge signs an order approving this filing, as required by NRS 151.080.
This guide focuses on the form used in the Eighth Judicial District Court in Clark County (Las Vegas), which handles the largest share of Nevada probate cases, while the rules apply statewide under Nevada law. Most personal representatives file this document at the end of a general administration for estates over $200,000, but the same accounting steps apply to a summary administration for smaller estates. Nevada law requires every estate to be closed within 18 months of the appointment of the personal representative under NRS 143.037, so this filing is not optional once the estate is ready.
Here is what you will learn in this guide:
- 📋 What the Final Account and Petition for Distribution does and who must sign and file it
- 🗂️ The exact documents, numbers, and receipts you must gather before you open the form
- ✍️ A line-by-line walkthrough of every schedule, charge, credit, and distribution box
- 💵 How to calculate the personal representative fee and attorney fee using the statutory percentages
- ⚠️ The field-level mistakes that get accountings rejected and how to avoid each one
What the Form Is and Who Must File It
The Final Account and Petition for Distribution is really three requests rolled into one court paper. First, it is the final account, which is the financial report showing every dollar the estate received and spent, required under NRS 150.110. Second, it is the petition for settlement, which asks the judge to approve that account as correct. Third, it is the petition for distribution, which asks the court to order who gets the leftover money and property.
The person who must file it is the personal representative. That is the executor named in the will, or the administrator the court appointed when there was no will. In Nevada, both roles carry the same title of personal representative under NRS 150.020. If two people serve together as co-personal representatives, both must sign and verify the document under oath.
The form goes to the probate court that opened the estate, and in Clark County that means the Probate Commissioner in the Eighth Judicial District Court. The document is governed mainly by Chapter 150 of the Nevada Revised Statutes for the accounting and Chapter 151 for the distribution. The deadline that drives it is the 18-month closing rule, and the penalty for ignoring it is severe, since under NRS 150.100 a judge can issue a citation, attach your bond, or even revoke your letters and remove you as personal representative.
These pieces all connect. The account proves the estate is in a proper condition to close, the settlement gives the judge legal proof that the numbers are correct, and only then can the distribution order issue. Skipping the account and trying to distribute early is the single fastest way to become personally liable for money that should have gone to a creditor or another heir.
Before You Start: Documents and Information You Need
Filling out this form is mostly a matter of copying numbers from records you already created during the case. The hard part is gathering those records first. If even one number is missing, your totals will not balance, and the Probate Commissioner will continue the hearing and make you start over. Plan to set aside a full afternoon to assemble this pre-filing checklist before you type a single figure.
Gather these items before you open the form:
- The filed Inventory and any appraisal. This sets your starting value, because under NRS 150.070 you are accountable for the whole estate at its appraised value. Without it, you cannot show your opening balance.
- Every bank statement from the estate account. These prove the cash you received and spent. Missing statements leave gaps the court will question.
- All receipts, invoices, and canceled checks for expenses paid. Under NRS 150.150 you keep these vouchers and produce them on demand. If you cannot prove a payment, the court can disallow it and charge it back to you.
- Closing statements from any property sales. These show your gain or loss against the appraised value, which changes your fee base.
- The full list of creditor claims, with each one marked allowed or rejected. The account must list every claim and its status. An unlisted claim can reopen the estate.
- Funeral, last-illness, and tax payment records. These are priority debts under NRS 150.230 and must appear in your disbursements.
- The will, or the intestacy chart of heirs. This tells you who receives what, and the proposed distribution must match it exactly.
- Names and current mailing addresses of every heir, devisee, and remaining creditor. You must mail notice of the hearing to each of them under NRS 155.010, and a wrong address voids your notice.
The reason each item matters is the same: the court cross-checks your account against these records, and any number you cannot back up becomes a hole the judge will not approve over.
Where to Get the Form and How to Access It
Nevada does not publish a single statewide fill-in-the-blank version of this exact document. Most personal representatives use a typed court pleading built on the structure required by statute, and Clark County provides a model accounting layout inside its Synopsis of Probate Law as Form 3. Self-represented filers can also start from the Generic Probate Petition posted by the Nevada Supreme Court Self-Help Center and adapt it to a final account.
You have three practical ways to get a usable form. You can download the generic fillable petition from the state Self-Help Center, you can buy or use a probate software template that builds the schedules for you, or you can have a probate attorney prepare it. Each route ends with the same required parts: a caption, the verified account with its schedules, the petition language asking for settlement and distribution, and the proposed distribution.
Whichever route you choose, confirm you are working from a current template. Nevada last amended the core accounting and fee statutes in the 2023 legislative session, with the NRS Chapter 150 revision dated June 29, 2024, so any template that predates 2024 should be checked against the live statute before you file. Using an outdated fee schedule is one of the most common reasons a fee request gets cut at the hearing.
Once you have the form open, fill it on a computer rather than by hand. Probate pleadings in Clark County are filed electronically, and a typed document reads cleanly for the Probate Commissioner who reviews dozens of these each calendar.
Step-by-Step: How to Fill Out the Final Account and Petition for Distribution Line by Line
This is the heart of the document. Work through it in the order the parts appear on the pleading. Every named example below uses italics for the exact text or numbers you would type onto the form.
1. The Caption (Court, Parties, and Case Number)
The caption is the block at the top of the first page that names the court, the deceased person, and the case. In plain English, it tells the court which file this paper belongs in.
To fill it out, type the court name, then the words In the Matter of the Estate of followed by the decedent’s full legal name, then the assigned case number and department on the right side. Use all the same wording that appears on your earlier filings so the clerk can match it.
For example, Maria Lopez, the executor of her father’s estate, types In the Matter of the Estate of ANTONIO LOPEZ, Deceased, with case number P-25-098765-E and Dept. PC1.
A common nuance is the case number suffix. Clark County probate cases end in -E, and leaving it off or guessing it sends the filing to the wrong queue. If you cannot find your number, pull it from the Letters Testamentary the court already issued.
The most common mistake here is misspelling the decedent’s name or changing its format from earlier filings, which can cause the clerk to open a duplicate matter and delay your hearing date. A frequent misconception is that the caption is just a formality, but it is the routing label the entire court system uses, so an error here stalls everything behind it.
2. Title of the Document
This field is the heading that names the pleading, centered under the caption. It tells the court exactly what relief you are asking for.
Type the full title so it captures all three requests at once, such as First and Final Account, Report, and Petition for Settlement and for Distribution, and for Allowance of Compensation. If you filed earlier accounts, drop the word First and call it the Final Account.
For example, David Chen, closing his mother’s estate after one year, titles his document First and Final Account, Report, and Petition for Distribution.
A nuance worth noting is whether you are also asking for fees. If you want your personal representative fee or attorney fee approved, add and for Allowance of Compensation to the title so the request is on the record, as contemplated by NRS 150.067.
The common mistake is titling it as a plain Account when you also want distribution, because the Probate Commissioner can only grant the relief named in the title and noticed to the heirs. The misconception is that the judge will read your intent from the body; the court rules on what the title and notice say, not on what you meant.
3. Jurisdictional and Introductory Statements
This part is the opening set of sentences that establish the basic facts: who died, when, where, who was appointed, and when letters issued. It proves the court has the power to act.
Fill it in with the decedent’s date of death, the date you were appointed, the date your letters issued, and a statement that the time for creditors to file claims has expired. Under a general administration, that creditor window is 90 days from first publication per NRS 147.040.
For example, Maria Lopez writes that Antonio Lopez died on January 3, 2025, that she was appointed on March 10, 2025, and that the creditor claim period expired on July 8, 2025.
A nuance is the claim period length: summary administration uses a 60-day creditor window, while general administration uses 90 days. State the right one for your case type.
The common mistake is filing before the creditor period closes, which means the court cannot yet settle the account and will continue your hearing. The misconception is that paying all known bills ends the creditor period; only the passage of the statutory days closes it.
4. The Account – Charges (What Came In)
This schedule lists everything the estate is charged with, meaning the starting value plus everything that came in. It is the top half of your financial report.
Begin with the inventory value as your opening balance, then add income received, gains on sales above the appraised value, and refunds. The Clark County model groups these as Schedule A income, Schedule B gains, and Schedule C refunds, and you total them into your Total Chargeable Assets.
For example, David Chen starts with an inventory of $310,000, adds $4,200 in interest income and $15,000 in gain from selling a car and stocks above their appraised value, for total charges of $329,200.
A key nuance from NRS 150.070 is that when you sell an asset for more than its appraised value, you must account for the excess as a gain, not bury it in the sale price. Each gain belongs on the charges side.
The common mistake is forgetting to carry the full inventory value as the opening balance, which makes every later total wrong and guarantees a continuance. The misconception is that only cash counts; you are charged with the appraised value of all assets, including property you still hold.
5. The Account – Credits (What Went Out)
This schedule lists everything the estate is credited for, meaning every payment, loss, and disbursement you made. It is the bottom half of the report.
List expenses paid, losses on sales below appraised value, debts and creditor claims paid, taxes, and any partial distributions already made. The model form groups these as Schedule E expenses, Schedule F losses, and Schedule G other deductions, totaling them into Total Deductions.
For example, Maria Lopez credits the estate for $6,500 in funeral and last-illness costs, $3,200 in court and publication fees, and $12,000 paid on an allowed creditor claim.
A nuance is the priority order under NRS 150.230: funeral expenses, last-illness costs, family allowance, and Medicaid recovery are paid first, before general debts. List them so the priority is clear.
The common mistake is claiming an expense you cannot prove with a voucher, which the court can disallow and charge back to you personally under NRS 150.150. The misconception is that small cash payments do not need backup; every credit needs a record, even a $40 lock-change receipt.
6. The Reconciliation (Assets on Hand)
This part subtracts total credits from total charges to show exactly what remains in the estate. It is the number you will distribute.
Take your Total Chargeable Assets, subtract your Total Deductions, and the result is your Total Assets on Hand as of the account date. Then break that balance down in the recap by category: cash in banks, notes receivable, stocks, real property, vehicles, and other assets.
For example, David Chen shows charges of $329,200 minus deductions of $48,700, leaving $280,500 on hand, recapped as $255,500 cash and a $25,000 parcel of land still held.
A nuance is that the recap categories must add up to the on-hand total to the penny. The Probate Commissioner reads the recap as proof that your math is sound.
The common mistake is a recap that does not equal the on-hand figure, which signals an arithmetic error and almost always draws a continuance. The misconception is that being a few dollars off is harmless; the account must balance exactly, because an out-of-balance account cannot be confirmed under NRS 150.200.
7. Personal Representative Compensation
This section states the fee you are asking the court to approve for your work running the estate. You are entitled to it unless the will sets different pay or you waive it.
Calculate it using the statutory percentages in NRS 150.020, applied to the whole estate accounted for, less liens and encumbrances: 4 percent of the first $15,000, 3 percent of the next $85,000, and 2 percent of everything above $100,000. Show your math line by line.
For example, on a $310,000 estate, David Chen computes $600 on the first $15,000, $2,550 on the next $85,000, and $4,200 on the remaining $210,000, for a fee of $7,350.
A nuance under NRS 150.025 is that if you are an attorney serving as personal representative, you generally cannot collect both a representative fee and an attorney fee unless the court approves it in advance.
The common mistake is computing the fee on the gross estate without subtracting liens and encumbrances, which inflates the number and gets it reduced at the hearing. The misconception is that you can agree privately with the heirs to a higher fee; NRS 150.040 makes any such contract for higher compensation void.
8. Attorney Compensation
This section requests the fee for the lawyer who helped administer the estate, if one was hired. It must be approved by the court before it is paid.
Under NRS 150.060, an attorney fee may be based on hours or on the value of the estate, and if value-based, the schedule is 4 percent of the first $100,000, 3 percent of the next $100,000, 2 percent of the next $800,000, and lower rates above that. State which method you use and show the calculation.
For example, on a $310,000 estate, the attorney for Maria Lopez computes $4,000 plus $3,000 plus $4,200, for a value-based fee of $11,200, supported by a signed fee agreement.
A nuance is that a value-based attorney fee requires a written agreement signed by the personal representative under subsection 5 of NRS 150.060, and extraordinary services like a property sale can add more under NRS 150.061.
The common mistake is requesting an hourly fee without attaching the time records the statute demands, which leaves the court no basis to allow it. The misconception is that the attorney can simply pay themselves from the estate account; no fee is lawful until the judge signs the order under NRS 150.067.
9. The Proposed Distribution
This is the section where you tell the court exactly who should receive what from the remaining estate. It turns the leftover balance into named shares.
List each beneficiary by name and state the specific dollar amount or property each should receive, after the fees and final closing costs come out. The shares must follow the will, or if there is no will, the intestacy rules in NRS 151.080.
For example, David Chen proposes that the $280,500 on hand, less $18,550 in fees and costs, be split equally between himself and his sister, at $130,975 each.
A nuance is distribution in kind, where an heir receives an actual asset like the house rather than cash. Name the asset and the receiving heir precisely, and note any required deed.
The common mistake is proposing shares that do not match the will’s percentages, which the judge cannot approve and which can trigger an objection from a shorted heir. The misconception is that you may distribute first and account later; under NRS 151.080 the court must order distribution before the residue legally changes hands.
10. Verification and Signature
This is the sworn block at the end where you swear the account is true under penalty of perjury. It makes the document legally binding on you.
Sign and date it, and verify it under oath as NRS 132.270 requires all probate petitions to be verified. If you have co-representatives, each one signs and verifies.
For example, Maria Lopez signs as Maria Lopez, Personal Representative and dates it the day she files.
A nuance is that the verification can be made under penalty of perjury without a notary in many Nevada filings, but confirm your department’s preference before filing.
The common mistake is filing an unverified account, which the court treats as defective and will not hear. The misconception is that signing is a formality; you are swearing every number is accurate, and a false verification is a crime.
Three Filled-Out Examples Using Real Scenarios
Scenario A: Janet, Small Estate With a Single Heir and No Real Property
Janet is the sole daughter and only heir of her mother’s $90,000 estate, made up entirely of a bank account and a car.
| Form Section | What Janet Enters |
|---|---|
| Caption | In the Matter of the Estate of RUTH MILLER, Deceased; P-25-100222-E |
| Title | First and Final Account, Report, and Petition for Distribution |
| Date of death / appointment | Died 02/01/2025; appointed 04/15/2025 |
| Charges (came in) | Inventory $90,000; interest $300; total $90,300 |
| Credits (went out) | Funeral $7,000; court costs $1,100; total $8,100 |
| Assets on hand | $82,200 |
| Personal representative fee | $600 + $2,250 = $2,850 on the $90,000 base |
| Proposed distribution | All remaining funds to Janet Miller, sole heir |
| Verification | Signed Janet Miller, Personal Representative |
Scenario B: David, Mid-Size Estate With a House That Was Sold
David serves as executor of his mother’s $310,000 estate, which included a house he sold during administration for $15,000 above its appraised value.
| Form Section | What David Enters |
|---|---|
| Caption | In the Matter of the Estate of LINDA CHEN, Deceased; P-25-098765-E |
| Title | First and Final Account, Report, and Petition for Settlement and Distribution |
| Charges (came in) | Inventory $310,000; income $4,200; gain on sales $15,000; total $329,200 |
| Credits (went out) | Funeral, claims, costs $48,700 |
| Assets on hand | $280,500 |
| Personal representative fee | $600 + $2,550 + $4,200 = $7,350 |
| Attorney fee | $11,200 value-based, per signed agreement |
| Proposed distribution | $130,975 each to David Chen and Sarah Chen |
| Verification | Signed David Chen, Personal Representative |
Scenario C: Maria, Multiple Heirs With a Prior Partial Distribution
Maria administers her father’s $450,000 estate with three heirs, and she already made a $30,000 partial distribution earlier in the case with court permission.
| Form Section | What Maria Enters |
|---|---|
| Caption | In the Matter of the Estate of ANTONIO LOPEZ, Deceased; P-25-091234-E |
| Title | First and Final Account, Report, Petition for Distribution, and for Compensation |
| Charges (came in) | Inventory $450,000; income $6,000; total $456,000 |
| Credits (went out) | Debts and costs $40,000; prior partial distribution $30,000; total $70,000 |
| Assets on hand | $386,000 |
| Personal representative fee | $600 + $2,550 + $7,000 = $10,150 |
| Attorney fee | $4,000 + $3,000 + $5,000 = $12,000 |
| Proposed distribution | Remaining residue split three ways after fees and costs |
| Verification | Signed Maria Lopez, Personal Representative |
How to File the Completed Form
Once your document is complete, signed, and verified, you file it with the same court that opened the estate and set it for hearing on the probate calendar. In Clark County the Probate Commissioner hears these matters, and your filing must include a Notice of Hearing that you mail to every interested person.
Here is each filing channel and what it requires:
- Electronic filing (primary channel in Clark County). Probate pleadings are filed through the court’s e-filing system, File & ServeXpress / Odyssey. The first appearance filing fee in a probate matter is set by statute and is typically several hundred dollars, paid by credit card or e-check, and your proof of filing is the electronic file-stamped copy the system returns.
- In person at the Regional Justice Center. You can file paper copies at the clerk’s office at 200 Lewis Avenue, Las Vegas, NV 89155, paying by cash, card, or money order, and keeping a file-stamped copy as your proof.
- By mail to the clerk. Mail the signed original with a check for the fee and a self-addressed stamped envelope to the same clerk’s address, and the clerk returns a conformed copy as your proof of filing.
After the document is filed, you must mail the Notice of Hearing to all heirs, devisees, and remaining creditors at least 10 days before the hearing as required by NRS 155.010, then file an Affidavit of Mailing proving you did. No account can be allowed until you prove notice was given, under NRS 150.190. Keep your file-stamped copies and your mailing affidavit together, because the Probate Commissioner will ask for them at the hearing.
What Happens After You File
After filing, the clerk sets your matter for a hearing on the probate calendar, usually a few weeks out. Between filing and the hearing, any interested person has the right to file written objections and contest the account under NRS 150.170, and the Probate Commissioner reviews your numbers for accuracy and notice.
At the hearing, if there are no objections and the account appears correct, the court will allow and confirm the account under NRS 150.200 and enter an Order Settling Final Account and Decree of Distribution. That order is the legal authority you need to actually transfer the money and property to the heirs, and once final it is conclusive against all interested persons under NRS 150.210.
After you distribute, you collect a signed receipt from each beneficiary showing they received their share. You then file those receipts and request your discharge, and a Final Discharge Order under NRS 151.230 officially ends your duties and releases your bond. Until that discharge issues, you remain on the hook as personal representative, so do not treat the hearing as the finish line.
Mistakes to Avoid When Filling Out the Form
Each error below has stopped real accountings cold. Read them as a final pass before you file.
- Filing before the creditor period closes. The court cannot settle the account, so your hearing is continued.
- Using the gross estate to compute fees. Liens and encumbrances must come out first, so the fee gets reduced.
- An account that does not balance to the penny. The recap must equal the on-hand total, or the Commissioner continues the matter.
- Forgetting to list a creditor claim. An unlisted claim can reopen the estate after you thought it was closed.
- Claiming expenses without vouchers. The court disallows them and may charge them back to you personally.
- Proposing shares that do not match the will. A shorted heir can object and the judge cannot sign the order.
- Mailing notice late or to a wrong address. Defective notice voids the hearing under the proof-of-notice rule.
- Filing an unverified account. An account not sworn under oath is defective and will not be heard.
- Paying the attorney fee before the order is signed. No fee is lawful until the court allows it.
- Distributing assets before the decree. You become personally liable for anything distributed without a court order.
- Using an outdated fee schedule. Pre-2024 templates can list wrong percentages and get your fee cut.
- Omitting a prior partial distribution from the credits. This double-counts the money and throws off every total.
Do’s and Don’ts
Do:
- Do reconcile every bank statement first, because the account must trace every dollar.
- Do show your fee math line by line, so the court can confirm each statutory tier.
- Do mail notice at least 10 days early, since the hearing fails without proof of notice.
- Do keep all vouchers and receipts, because you must produce them on request.
- Do match the distribution to the will exactly, to avoid objections from heirs.
- Do verify the account under oath, since an unsworn account is defective.
Don’t:
- Don’t distribute before the decree, or you risk personal liability.
- Don’t compute fees on gross value, because liens must be subtracted first.
- Don’t pay yourself or the attorney early, since the court must approve fees.
- Don’t guess at heir addresses, as a bad address voids your notice.
- Don’t skip small expenses’ backup, because every credit needs a record.
- Don’t file before the claim period ends, or the court cannot settle the account.
Pros and Cons of Filing on Your Own vs. With an Attorney
Pros of filing pro se (on your own):
- You save the statutory attorney fee, which on a $310,000 estate can exceed $11,000.
- You control the timeline, filing as soon as your records are ready.
- You learn the estate’s finances deeply, which helps you answer the court’s questions.
- Simple, single-heir estates are often straightforward enough to handle alone.
- Self-help resources exist, including the Nevada Self-Help Center forms.
Cons of filing pro se:
- Accounting errors cause continuances, which delay closing the estate.
- Fee math is easy to get wrong, and mistakes get reduced at the hearing.
- You bear personal liability for distributions made without a proper order.
- Contested estates need legal skill, since objections trigger a formal hearing.
- Notice rules are technical, and one defect voids the whole hearing.
Frequently Asked Questions
Do I file the account before or after the creditor claim period ends?
No. You must wait until the creditor period closes, which is 90 days from first publication in a general administration, because the court cannot settle the account before then.
Do I need a notary to verify the account?
No. Nevada lets you verify many probate petitions under penalty of perjury without a notary, though you should confirm your specific department’s preference before filing.
Do I compute my personal representative fee on the gross estate or the net?
No, not on the gross. You compute it on the whole estate accounted for, less liens and encumbrances, using the tiered percentages in NRS 150.020.
Do I list a creditor claim I rejected in the account?
Yes. You list every claim with its name, nature, and whether it was allowed or rejected, because the account must show the full condition of the estate.
Do I record the inventory value or the cash balance as my opening figure?
Yes, use the inventory value. You are charged with the whole estate at its appraised value under NRS 150.070, not just the cash on hand.
Do I report a sale that came in above the appraised price as a gain?
Yes. You must account for the excess as a gain on the charges side, because the statute requires you to account for any amount over the inventoried value.
Do I write each heir’s exact dollar share in the distribution section?
Yes. You name each beneficiary and the specific amount or property each receives, so the court can order distribution to match the will or intestacy rules.
Do I have to mail notice of the hearing to the heirs?
Yes. You mail the Notice of Hearing to all interested persons at least 10 days before the hearing under NRS 155.010, then file proof of mailing.
Do I pay the attorney fee out of the estate before the hearing?
No. No attorney fee is lawful until the court signs the order allowing it under NRS 150.067, even with a signed fee agreement.
Do I need to file receipts after I distribute the estate?
Yes. You collect a signed receipt from each beneficiary and file them to request your discharge, which releases you and your bond.
Do I include a partial distribution I already made in this account?
Yes. You list any prior distribution as a credit on the went-out side, or the totals will double-count that money and fail to balance.
Do I file this in the county where the heirs live or where the estate opened?
No, not where the heirs live. You file in the same court that opened the estate and issued your letters, which keeps the matter in one case file.
Do I get discharged automatically once the judge approves the account?
No. You are discharged only after you distribute, file the beneficiaries’ receipts, and obtain a Final Discharge Order under NRS 151.230.
Related reading
- How to Fill Out the Nevada Inventory, Appraisal and Record of Value (Form CC25) + FAQs
- How to Fill Out Nevada Petition for Probate of Will (w/Examples) + FAQs
- How to Fill Out a Nevada Small Estate Affidavit (w/ Examples) + FAQs
- How to Fill Out the Oklahoma Final Account and Petition for Distribution (+ FAQs)
- How to Fill Out the Idaho Final Account and Petition for Distribution + FAQs
- How to Fill Out Montana’s Final Account and Petition for Distribution
- How to Fill Out Arkansas Petition for Probate of Will (w/Examples) + FAQs