Vermont Probate Accounting

Vermont probate accounting rests on two filings with two different clocks. The executor or administrator files an inventory within 60 days of appointment under 14 V.S.A. § 1051, then renders an account of administration within one year of receiving letters under § 1055, and annually after that until the estate is wholly settled.

This guide works through both filings, the charging rules that decide the numbers inside them, what the court's own account form asks for, what an account costs, and the three routes that shrink or remove the accounting altogether. It sits under the Vermont executor duties guide, which covers the rest of the job, and next to the Vermont probate guide, which covers the process from the first petition.

Vermont Accounts to the Court, and the Bond Repeats the Duty

The person doing the accounting is the executor or administrator. Title 14 uses that pair throughout, and Vermont never adopted the Uniform Probate Code, so "personal representative" is not the local term. The filing office is your county's Probate Division of the Superior Court, one in each of the 14 counties under 4 V.S.A. § 272. The Judiciary titles each one for its county alone, as in "Addison Probate Division", with no word "County" in the name. The Vermont probate court directory maps each county to its division.

Both filings appear twice in Vermont law, which is worth knowing before you decide how hard the dates are. 14 V.S.A. § 906 sets the conditions the Probate Division writes into every fiduciary bond, and two of them restate the accounting duties word for word: condition (1) is "to make and return an inventory to the Probate Division of the Superior Court within 60 days as required by law and the rules of the court", and condition (3) is "to render an account of administration to the Probate Division within one year and at any other time when required by the court". Miss one and you have missed a statutory deadline and breached a bond condition at the same time.

14 V.S.A. § 1056 closes that loop. An executor or administrator who is duly cited by the Probate Division and then neglects to render a required account is liable on the bond for the damages that accrue.

Two Filings, Two Clocks

Both clocks start after the court acts, not at the death. Every other dated duty in a Vermont estate hangs off a different event, and the Vermont probate deadlines guide groups each one under the event that starts it. The creditor window is the one that catches people, because 14 V.S.A. § 1207(a) measures four months from the date of the first publication of the notice to creditors, not from the death and not from your appointment.

The Inventory Sets Every Later Number

14 V.S.A. § 1051 requires an executor or administrator, within 60 days after appointment, to prepare an inventory of property the decedent owned at the time of death, listing it with reasonable detail and showing for each item its fair market value as of the date of death and the type and amount of any lien or encumbrance. You file the original with the Probate Division and serve copies as provided by the Rules of Probate Procedure. The court may extend the filing date for good cause.

Two people are excused by the section's own words: a special administrator, and a successor to another representative who already discharged the duty. If you took over a case, check the docket before you file a second inventory.

What the Court Form Asks You to Attach

Form 700-00030 is one form for three case types, with a checkbox for Estate, Trust or Guardianship. Its instructions ask for more than a list, and the attachments are where an inventory usually comes back:

• Real property. A copy of the deed or the most recent property tax bill showing the assessed value. The description must carry the type of deed, the grantors and grantees, the date of execution, the book and page numbers, and the town where it was recorded.
• A mobile home. A copy of the bill of sale or other transfer of title document showing title in the decedent's name.
• Bank and investment accounts. Identified by the name of the bank, the type of account and the last four digits of the account number, with the total balance.
• Motor vehicles. A copy of the most recent title document or registration.
• Anything else worth more than $5,000.00. Any other item or collection of items above that figure gets a description, a fair market value, and whatever else the court asks for.
• Liens. Named by lienholder and approximate amount owed, inside the property description.

You sign the inventory, file the original, send a copy to all interested persons and file a Certificate of Service telling the court how you did it. Vermont land records are municipal rather than county, so the book and page numbers on a Vermont deed come from the town clerk of the town where the land lies.

Appraisers Are Optional, and Reappraisal Has a 30-Day Window

14 V.S.A. § 1052 lets you employ one or more qualified and disinterested appraisers to help fix the date-of-death fair market value of any asset whose value may be subject to reasonable doubt. If you use one, the appraiser's name and address go on the inventory beside the items appraised. No appraisal is required.

Interested people get a say. Under 14 V.S.A. § 1053(b), a motion filed within 30 days after an original or supplemental inventory is filed makes the court hold a hearing and lets it appoint special appraisers to reappraise a listed item or appraise an omitted one. Two people may file that motion: a creditor with a claim of more than $1,000.00, and an heir, devisee or legatee entitled to property or cash worth more than $500.00 on distribution.

Section 1053(a) runs the other direction. Learn of property you left out, or find that a value or description was wrong or misleading, and you file a supplementary inventory or appraisal showing the date-of-death market value of the new item or the revised figures, along with the appraisals or other data you relied on, and serve it the same way.

The Short List Vermont Leaves Off the Inventory

14 V.S.A. § 1054 keeps two categories out of the estate: wearing apparel of the deceased or of any other member of the household, and provisions and other articles to be consumed or used in the subsistence of the household. They come back in only if the court, after a hearing on a motion, finds that an item has intrinsic value beyond its value for wear or subsistence, or that listing it would otherwise benefit the estate.

A Deadline Conflict Worth Knowing About

The Judiciary's own plain-language booklet, 700-00302, Probating a Vermont Estate, tells fiduciaries something shorter than the statute. It says the inventory is due "within 30 days after your appointment as the Fiduciary", extendable "up to a maximum of 90 days from the date of appointment" for a good reason with court approval, and it cites Probate Rule 66a. The statute says 60 days with a good-cause extension and no stated cap, and § 906(1) repeats the 60 days as a bond condition.

We are recording that conflict rather than resolving it. Vermont's consolidated Rules of Probate Procedure are published through the Judiciary's commercial publisher and are not readable at a free official source, so we could not check Rule 66a directly and we are not going to guess at what it says. The safe move for a fiduciary is the earlier date: work to 30 days, and ask your Probate Division which deadline the clerk applies before you rely on either one.

The Account of Administration

14 V.S.A. § 1055 is one sentence of schedule and one of teeth. The executor or administrator renders an account of administration within one year from the time of receiving letters, and annually after that, or otherwise as ordered by the Probate Division, until the estate is wholly settled. The fiduciary may then be examined on oath upon any matter relating to the account.

14 V.S.A. § 1057 says what belongs inside it, in three parts. The accounting is done on a cash basis. It includes the balance at the beginning of the period covered, all receipts, all payments and the balance at the end. And it is prepared on forms the court provides, or on any spreadsheet or generally accepted software format the court accepts that carries the required information. That last clause is unusually practical for a probate statute, and it means a clean spreadsheet the clerk agrees to take is a compliant filing.

What Form 700-00056PE Actually Asks For

The Summary of Account for Estate is a worksheet, and the arithmetic is simple once you see the shape. You state the period, with a start date that is either your appointment or the end of your last account, and you check whether this is an annual account or a final one.

Section A, assets and receipts. Personal estate carried at the amount reported in the inventory or the last account, whichever is more recent, then gain on personal estate, income to the estate since that point, personal estate that was never on the inventory, and money advanced to the estate. Real estate gets its own block on the same pattern: the inventory or last-account figure, gain on real estate, and real estate not listed on the inventory. The two blocks add to total combined assets.

Section B, disbursements. Funeral and burial expenses, loss on personal estate, paid debts, administrative and fiduciary expenses, attorney fees, support for a surviving spouse or children, other disbursements, distributions to legatees, and loss on real estate.

Section C, proposed distributions. Filled in only on a final account, one line per beneficiary, with a description that matches the description in the inventory. Where the asset is an account, the form wants the bank name and the account number; where it is stock, the name and the number of shares.

Two rules on that form decide whether it comes back. Every schedule with a value greater than zero needs an itemized list on a separate sheet, headed with the section, the schedule letter and number, and the type of asset, receipt or disbursement. And on a final account, the current balance managed by the fiduciary has to match the total of proposed distributions on the distribution page, so that the estate ends at zero.

The same PDF carries two more pieces. A Motion to Allow Account asks the court to allow what the summary shows and confirms that you attached an itemized list for each schedule above zero. An Affidavit of All Debts Paid, completed only on a final account, states that debts, funeral charges and expenses of administration are paid or will be paid under a court order, records the date the Application for Tax Clearance went to the Vermont Department of Taxes, and asks whether the notice to creditors was published or waived by motion.

Charging Rules That Decide the Numbers

Five short sections of chapter 63 govern what you are credited and charged with. They repay a careful read, because each one answers a question that comes up in almost every estate.

• Gains and losses run against the inventory value. 14 V.S.A. § 1058 says the fiduciary neither profits by an increase nor suffers a loss by a decrease or destruction that happens without the fiduciary's fault, and that you account for any gain or loss when property is sold for more or less than the inventory value. So the inventory figure stays put and the difference shows up on the gain or loss line.
• Uncollected debts are forgiven if the fault is not yours. 14 V.S.A. § 1061 says an executor or administrator is not accountable for debts due the deceased if they remain uncollected without his or her fault. Vermont is gentler here than several neighboring states, which charge the fiduciary with what due diligence would have collected.
• Delay can become waste. 14 V.S.A. § 1063 treats neglect or unreasonable delay in collecting debts, selling estate property or paying over money in hand as waste when the estate loses value, unnecessary cost or interest accrues, or interested persons suffer a loss. The damages get charged against you in the account, or you answer for them on the bond.
• Using estate property has a price. 14 V.S.A. § 1062 makes a fiduciary who uses or occupies an asset of the estate account for that use or occupancy on agreement of the interested parties, and where they do not agree, the court sets the amount and may appoint a master to help. Living in the house counts.
• Costs awarded against you are usually allowed. 14 V.S.A. § 1064 allows the amount you paid for costs awarded against you in your account, unless the action or proceeding was prosecuted or resisted without just cause.

Your Fee and Your Expenses Go on the Account

Vermont fixes no percentage commission. 14 V.S.A. § 1065 allows an executor or administrator necessary expenses in the care, management and settlement of the estate, plus reasonable fees for services. Where the will makes some other provision for compensating the executor, that provision is full satisfaction for the services unless the executor files a written renunciation of it in the Probate Division, or the court orders otherwise. Anyone quoting you a Vermont executor percentage is quoting another state.

The Judiciary's booklet tells you how to present the number. Itemize fiduciary and attorney fees by date, activity, hourly rate, time spent and total. Do not pay them until the court approves them. The court then reviews every fee for reasonableness, weighing the time and labor required and the experience of the fiduciary and attorney. On form 700-00056PE those figures sit on their own lines: administrative and fiduciary expenses at B-4, attorney fees at B-5.

Allowance, Consent and Notice

Consent is what turns an account into a short hearing or no hearing at all. 14 V.S.A. § 1066 says an accounting consented to by all interested parties shall be allowed without hearing, unless the Probate Division sets a hearing anyway. Where a hearing happens, the court or the interested parties may examine the executor or administrator under oath, and the interested parties may be examined under oath too.

The same section carries a small mercy that most states leave to practice: an account shall not be rejected for de minimis discrepancies unless the court finds good cause to reject it on that basis. A rounding error is not a reason to redo the filing.

14 V.S.A. § 1067 adds that before an administration account is allowed, notice goes out as provided by the Rules of Probate Procedure. Send the account with the notice, and file your Certificate of Service.

What an Account Costs

Vermont probate fees are statewide by statute, so the county never changes the amount. The Vermont probate forms page has the filings themselves.

Read the $85.00 line carefully, because the timing is the trigger. 32 V.S.A. § 1434(a)(12) charges it for an annual account on a decedent's estate "filed for any period ending more than one year following the appointment of the administrator or executor". An account covering an earlier period has no line in the statute. The Judiciary's published fee schedule states the same fee but describes the period as ending more than a year after "the opening of the estate", so where the two dates differ, the statute's word is appointment.

Part of a filing fee may be waived under Rule 3.1 of the Vermont Rules of Civil Procedure if the court finds the applicant unable to pay it.

Closing: Final Account, Tax Clearance, Decree, Discharge

14 V.S.A. § 1721 controls the last stretch, and it puts three different distribution powers in one section.

Before any of them, the estate has to have paid or provided for the debts, funeral charges and expenses of administration, the allowances made for maintenance of the family and support of minor children, and the assignment to the surviving spouse of the elective or intestate share. The Vermont surviving spouse rights guide covers that last piece.

• § 1721(a)(1), the half rule. Once that is done, the fiduciary may distribute personal estate without a court order in partial or full satisfaction of legacies, bequests and residuary interests, up to an aggregate of one-half of the remaining estate. Vermont hands you that discretion outright, and few states do.
• § 1721(a)(2), partial distribution by motion. The court may order partial distribution of devises, legacies, bequests and residual shares, or other payments, before a final accounting and distribution. The forms are 700-00057PEm, Motion for Decree of Partial Distribution, and 700-00057, Decree of Partial Distribution.
• § 1721(a)(3), the final order, and it needs two approvals. The court orders distribution of the remaining estate only after the Probate Division approves a final accounting and the Department of Taxes provides a notice of clearance. You request the clearance on the Department's form E-2A, Vermont Estate Tax Information and Application for Tax Clearances.

A second tax gate sits in the tax title. 32 V.S.A. § 7454(b) says a final account of an executor or administrator shall not be allowed unless the account shows, and the judge of probate finds, that all income taxes imposed by chapter 151 that have become payable have been paid. Subsection (a) makes the amount of any Vermont estate tax part of the final decree of distribution and blocks a final discharge or release from the bond until the tax is paid and the Commissioner's receipt is filed with the court.

Section 1721(c) adds a requirement that surprises almost everyone. Your application for distribution of the residue has to state that the decedent was cremated and the remains properly disposed of, or that a suitable gravestone has been erected or provided for at the grave if the decedent is buried in Vermont, and that perpetual care has been provided for the burial lot, if there is one.

Then the paperwork closes in this order:

1. Final Decree of Distribution, form PE57A. The judge finds that due notice was given and that debts, funeral charges, taxes and expenses of administration are paid, then decrees how the remaining property is distributed and orders you to pay it over.
2. Record the decree if land is involved. 14 V.S.A. § 1742 requires certified copies of final orders or decrees relating to real estate to be recorded in the office where a deed of that real estate would be recorded, which in Vermont means the town clerk of the town where the land lies.
3. Collect a Receipt from each person you pay. Form 700-00153.
4. Fiduciary's Closing Report and Discharge, form 700-00152. 14 V.S.A. § 2107 gives you one year after the decree, or longer if the court allows, to present an account of the payment and delivery. Once the court is satisfied and the account is verified by oath, it is allowed as your final discharge and ordered recorded, and it forever exonerates you and your sureties from liability under the decree unless the account is impeached for fraud or manifest error.

Three Routes That Shrink or Remove the Accounting

Vermont offers three ways out of a full accounting, and each one turns on a different test.

Waiver of the final accounting, 14 V.S.A. § 1069. This one stays inside an ordinary estate. Once the estate has been open at least six months and the remaining assets include no real estate, a final accounting may be waived if the executor or administrator files five things: a verified representation that all claims and other obligations of the estate have been satisfied, a schedule of remaining assets to be distributed, a schedule of proposed distribution, a waiver of a final accounting and consent to the proposed distribution signed by all interested parties, and a tax clearance from the Vermont Department of Taxes. The court forms track that list: 700-00406A, Motion to Waive Accounting with the Affidavit of All Debts Paid, and 700-00406B, Waiver of Final Accounting and Consent, one filed by each party.

Waiver of administration, 14 V.S.A. chapter 80. A different route with a different test, and it removes the inventory as well. 14 V.S.A. § 1852(c) says an order granting the motion waives the duty to file an inventory, waives or discharges the fiduciary bond, and dispenses with further filing other than the final Affidavit of Administration, form 700-00401. The qualifying test is relationship, not value: sole beneficiary under the will or sole heir of an intestate decedent, sole fiduciary, and no real property in Vermont. Under § 1853(a) the affidavit is filed not less than six months and no more than one year after appointment unless the court extends it, and § 1853(b)(2) puts a fiduciary who misses that window in default, with 15 days after notice to file or ask for more time before the court may rule that waiver of administration is no longer available.

Small estate, 14 V.S.A. chapter 81. The $45,000.00 personal-property route still files an inventory, just earlier. § 1901(a)(5) puts the inventory in with the petition, using information or estimates available at the time, and § 1902(b) then gives the fiduciary 60 days after letters issue to confirm, correct or supplement it. Closing is a sworn statement rather than an account: under § 1903(a)(2) the fiduciary files a statement setting out the amounts and recipients of each payment, and § 1903(b) lets the court discharge the fiduciary without further accounting and without notice. The form is 700-00055, Report of Fiduciary of Small Estate. The Vermont small estate guide works through which route an estate qualifies for.

Note what § 1903(c) does after that discharge. Distributed assets stay subject to claims later established, and each distributee owes a proportionate contribution toward claims brought against another distributee, capped at what that distributee received.

Mistakes That Send Vermont Accounts Back

• Filing a summary with no schedules. Form 700-00056PE asks for an itemized list on a separate sheet for every line above zero, headed with the section and schedule reference.
• Restating an inventory value after the market moved. Section 1058 keeps the inventory figure and puts the difference on the gain or loss line when the asset is sold.
• Paying yourself before the court approves. Fees are itemized and approved by the court before payment, and they sit on their own line at B-4 and B-5.
• Distributing before the creditor window closes. Section 1207(a) runs four months from the first publication of the notice to creditors. Work the Vermont creditor claims guide before you pay anyone.
• Filing the final account without the tax clearance. Section 1721(a)(3) and 32 V.S.A. § 7454 both hold the file until the Department of Taxes has answered.
• Skipping the burial statement. Section 1721(c) puts cremation, gravestone and perpetual care into the application for distribution of the residue.
• Missing the closing report. Section 2107 gives one year after the decree, and the discharge is what exonerates you and your sureties.
• Leaving the decree unrecorded when land passed. Section 1742 sends a certified copy to the town clerk, not to a county office, because Vermont land records are municipal.

Frequently Asked Questions

When is the Vermont estate inventory due?

Within 60 days after appointment. 14 V.S.A. § 1051 measures the clock from appointment rather than from the death, and 14 V.S.A. § 906(1) repeats the same 60 days as a condition of the fiduciary bond. The inventory lists the decedent's property in reasonable detail with the fair market value of each item as of the date of death, plus the type and amount of any lien or encumbrance. The court form is 700-00030, Inventory. The court may extend the filing date for good cause.

When is the first account due in a Vermont estate?

Within one year of receiving letters, then annually until the estate is wholly settled. 14 V.S.A. § 1055 sets that schedule and adds that the Probate Division may order an account at another time, and that the fiduciary may be examined on oath about it. 14 V.S.A. § 906(3) writes the same duty into the bond. The court form is 700-00056PE, Summary of Account for Estate.

What does a Vermont probate account have to show?

14 V.S.A. § 1057 gives three requirements. The accounting runs on a cash basis. It shows the balance at the start of the period, all receipts, all payments and the balance at the end of the period. It goes on a form the court provides, or on a spreadsheet or software format the court accepts that carries the same information. Form 700-00056PE asks for an itemized list on a separate sheet for every schedule with a value above zero.

What does filing an annual account cost in Vermont?

$85.00, and the timing is what triggers it. 32 V.S.A. § 1434(a)(12) charges $85.00 for an annual account on a decedent's estate filed for any period ending more than one year after the appointment of the administrator or executor. An account for an earlier period carries no line in the statute. Vermont probate fees are statewide, so the county never changes the amount.

Can a Vermont estate skip the final accounting?

Yes, on five filings. 14 V.S.A. § 1069 waives a final accounting once the estate has been open at least six months and the remaining assets include no real estate, if the fiduciary files a verified representation that all claims and other obligations are satisfied, a schedule of remaining assets, a schedule of proposed distribution, a waiver and consent signed by all interested parties, and a tax clearance from the Vermont Department of Taxes. The forms are 700-00406A and 700-00406B.

How much does a Vermont executor get paid?

Whatever the Probate Division allows as reasonable. Vermont publishes no percentage commission anywhere in Title 14. 14 V.S.A. § 1065 allows necessary expenses in the care, management and settlement of the estate plus reasonable fees for services. Where the will sets compensation, that provision is full satisfaction unless the executor files a written renunciation of it with the court or the court orders otherwise.

What has to happen before a Vermont estate can distribute?

Two approvals under 14 V.S.A. § 1721(a)(3): the Probate Division approves a final accounting and the Department of Taxes provides a notice of clearance. Only then does the court order distribution of the remaining estate. Before either, § 1721(a)(1) lets the fiduciary distribute personal estate without a court order up to one-half of what remains, once debts, funeral charges, administration expenses, family allowances and the surviving spouse's share are paid or provided for.

Related Guides

• Vermont Executor Duties: the job from appointment through closing, in statute order.
• Vermont Probate Deadlines: every dated duty grouped under the event that starts its clock.
• Vermont Creditor Claims: the four-month window that runs from first publication.
• Vermont Small Estate: the $45,000.00 route and waiver of administration.
• Vermont Probate Guide: the filing process from the first petition.
• Vermont Probate Courts: the 14 Probate Divisions and where to file.

Court practice and the facts of an estate change how these rules land. Confirm your dates and your schedules with the Probate Division handling the case or a licensed Vermont attorney, and work the rest of the series from the Vermont probate hub.

Sources:

• Title: 14 V.S.A. § 1051. Inventory. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01051
• Title: 14 V.S.A. § 1052. Appraisers. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01052
• Title: 14 V.S.A. § 1053. Supplemental inventory. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01053
• Title: 14 V.S.A. § 1054. Assets not inventoried. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01054
• Title: 14 V.S.A. § 1055. Accounts of executors and administrators; time of rendering; examination. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01055
• Title: 14 V.S.A. § 1056. Liability on bond for neglect. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01056
• Title: 14 V.S.A. § 1057. For what to account. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01057
• Title: 14 V.S.A. § 1058. Not to gain or lose by increase or decrease in value. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01058
• Title: 14 V.S.A. § 1061. When not accountable for debts due. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01061
• Title: 14 V.S.A. § 1062. Use by executor or administrator. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01062
• Title: 14 V.S.A. § 1063. Accountable for losses by neglect. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01063
• Title: 14 V.S.A. § 1064. Costs to be allowed. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01064
• Title: 14 V.S.A. § 1065. Fees and expenses. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01065
• Title: 14 V.S.A. § 1066. Verification; right of heir to be examined. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01066
• Title: 14 V.S.A. § 1067. Notice of accounting. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 1985, No. 144 (Adj. Sess.), § 56, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01067
• Title: 14 V.S.A. § 1069. Waiver of final accounting. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2017, No. 195 (Adj. Sess.), § 6, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/063/01069
• Title: 14 V.S.A. § 906. Bond; amount, conditions. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 5, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/061/00906
• Title: 14 V.S.A. § 1721. Distribution; court to order; persons entitled to shares may recover. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 10, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/077/01721
• Title: 14 V.S.A. § 1742. Record of decrees relating to real estate; where recorded. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 10, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/077/01742
• Title: 14 V.S.A. § 2107. Discharge of executor, administrator, trustee, guardian; account; exoneration of surety. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2017, No. 195 (Adj. Sess.), § 13, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/101/02107
• Title: 14 V.S.A. § 1852. Motion for waiver of administration; order. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, added 2017, No. 195 (Adj. Sess.), § 12, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/080/01852
• Title: 14 V.S.A. § 1902. Letters of administration, small estates, notice. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2019, No. 36, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/081/01902
• Title: 14 V.S.A. § 1903. Same; discharge upon payment of funeral expenses; residue. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2019, No. 36, § 1, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/14/081/01903
• Title: 32 V.S.A. § 1434. Probate cases. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2021, No. 65, § 8, eff. June 7, 2021, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/32/017/01434
• Title: 32 V.S.A. § 7454. Discharge of executor; income tax clearance; notice of proceedings in court. Publisher: Vermont General Assembly, Vermont Statutes Online. Publication Date: Current statute, amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011, accessed 2026-08-04. URL: https://legislature.vermont.gov/statutes/section/32/190/07454
• Title: Form 700-00056PE, Summary of Account for Estate. Publisher: Vermont Judiciary. Publication Date: Revised 06/2026, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/395
• Title: Form 700-00030, Inventory. Publisher: Vermont Judiciary. Publication Date: Revised 02/2024, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/7725
• Title: Form 700-00406A, Motion to Waive Accounting and Affidavit of All Debts Paid. Publisher: Vermont Judiciary. Publication Date: Revised 06/2026, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/13900
• Title: Form 700-00152, Fiduciary's Closing Report and Discharge. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/318
• Title: Form PE57A, Final Decree of Distribution. Publisher: Vermont Judiciary. Publication Date: Revised 06/2018, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/8008
• Title: Form 700-00401, Affidavit of Administration. Publisher: Vermont Judiciary. Publication Date: Revised 07/2023, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/12553
• Title: Form 700-00302, Probating a Vermont Estate. Publisher: Vermont Judiciary. Publication Date: 01/2026, accessed 2026-08-04. URL: https://www.vtcourts.gov/media/8694
• Title: Estates and Wills, Probate Division self-help and forms. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/probate/estates-and-wills
• Title: Court Fees, Probate Division Fees. Publisher: Vermont Judiciary. Publication Date: Not listed, accessed 2026-08-04. URL: https://www.vtcourts.gov/fees
• Title: Estate and Fiduciary Tax Forms, including E-2A Vermont Estate Tax Information and Application for Tax Clearances. Publisher: Vermont Department of Taxes. Publication Date: 2025 forms, accessed 2026-08-04. URL: https://tax.vermont.gov/tax-forms-and-publications/estate-and-fiduciary

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