Rule 414 Accounts of personal representative in supervised administration

(a) Requirement to account in supervised administration.

(1) Preparation. D.C. Code § 20-721 requires a supervised personal representative to prepare verified written accounts of the administration of the estate.

(2) Filing. Unless excused pursuant to D.C. Code § 20-731, all supervised personal representatives shall file accounts in accordance with the provisions of D.C. Code §§ 20-721 through 20-724.

(b) Form of account. The first accounting period of the estate shall begin at the date of death of the decedent. All accounts shall be typewritten on forms prescribed by the Register of Wills or as provided in SCR-PD 401. If financial accounts are reported therein, a separate Probate Form 27 must be filed with the account including complete account numbers.

(c) Tax certification. All final accounts in supervised estates shall contain a certification in a form prescribed by the Court that the supervised personal representative is or is not required to file a federal estate tax return and, if a federal estate tax return is required, a further certification that the District of Columbia estate transfer tax, including applicable interest, has been paid in full or that no such tax is due.

(d) D.C. Code § 47-3716 finding. The Court may make the District of Columbia estate transfer tax finding required by D.C. Code § 47-3716 with respect to the estates of decedents dying after March 31, 1987, as follows:

(i) upon the filing of a certificate of the District of Columbia Department of Finance and Revenue that the District of Columbia estate transfer tax has been fully discharged or provided for, or that no such tax is due, or

(ii) upon certification by the supervised personal representative that the supervised personal representative is not required to file a federal estate tax return.