What you need
Have the last account’s Schedule 6, or the inventory for a first account. Add the period’s bank and brokerage statements and a list of every receipt and payment.
The period ends on the last day of the month before your anniversary month, not on the anniversary. The first account starts on the day you were appointed. Each later one starts the day after the last one ended. Instructions, item 1 (opens in a new tab)
The example follows Everett Colby, an invented ward whose guardian was appointed 03/12/2024. His first account covered 03/12/2024 to 02/28/2025. This is account number two, covering 03/01/2025 to 02/28/2026, and it is due by 06/10/2026.
Balance held is receipts less disbursements
Receipts are Schedules A to G, and Schedule A is what you held when the period began. Disbursements are Schedules 1 to 5. Schedule 6, the balance held, is total receipts less total disbursements.
| A. Balance at the start of the period | $27,572.55 |
|---|---|
| B. Net gains and losses on sales | 550.00 |
| C. Income on personal property | 148.36 |
| D. Net gain or loss on real estate sale | 0.00 |
| E. Rents | 0.00 |
| F. Property not inventoried | 0.00 |
| G. Funds from other sources | 21,364.80 |
| Total receipts | $49,635.71 |
| 1. Payments to or for the ward | 18,596.65 |
| 2. Taxes | 186.00 |
| 3. Administrative expenses | 280.00 |
| 4. Fees | 850.00 |
| 5. Other expenditures | 0.00 |
| Total disbursements | $19,912.65 |
| 6. Balance held | $29,723.06 |
Where the figures came from
| Checking | 3,412.55 |
|---|---|
| Savings | 14,860.00 |
| Mutual fund, 150 shares at $62.00 | 9,300.00 |
| Schedule A | $27,572.55 |
| C. Savings interest | 148.36 |
|---|---|
| G. Social Security, $1,462.00 × 12 | 17,544.00 |
| G. Pension, $318.40 × 12 | 3,820.80 |
| C and G | $21,513.16 |
| 1. Assisted living, $1,475.00 × 12 | 17,700.00 |
|---|---|
| 1. Pharmacy | 684.20 |
| 1. Clothing | 212.45 |
| 2. Federal income tax | 186.00 |
| 3. Bond premium | 175.00 |
| 3. Accounting filing fee | 105.00 |
| 4. Attorney’s fee | 850.00 |
| Disbursements | $19,912.65 |
| Checking | 8,514.70 |
|---|---|
| Savings | 15,008.36 |
| Mutual fund, 100 shares at $62.00 | 6,200.00 |
| Balance held | $29,723.06 |
The sale
Everett’s fund shares came in at $62.00 each, their value on the day his guardian was appointed. That is their book value. Probate Division Rule 108 (opens in a new tab)
His guardian sold 50 shares for $3,650.00. Schedule A already holds them at $3,100.00, so only the $550.00 difference goes on Schedule B. The rest of the proceeds is the same money, moved from the fund to checking. A real estate sale works the same way, on Schedule D.
Schedules A and 6 list each asset at book value and at current market value. The form does not say which column the totals use. In the example they tie on book value, and the market column shows the 100 shares left at $71.40: $30,663.06 in all.
The e-file version
Guardianships opened since June 2015 are e-filed, on NHJB-2160-Pe (opens in a new tab). It asks for the same schedules. It adds summary sheets for Schedule A (NHJB-2942-Pe) and Schedule 6 (NHJB-2943-Pe), and a signed verification replaces the notary. E-filing Rules 1 and 10 (opens in a new tab)
A case opened on paper keeps filing the paper form.
After you file
The Circuit Court’s filing fee for an accounting is $105.00, under its fee schedule (opens in a new tab) effective 07/01/2025. Paid from the ward’s money, it goes on Schedule 3, as in Everett’s account.
The form carries the judge’s order. It marks the account allowed, allowed pending a further filing, or disallowed.
The final account
For an adult ward, use the same form with Final ticked, within 90 days after the guardianship ends or as the court orders. If the ward dies, the period ends on the date of death, and you attach the death certificate.RSA 464-A:40 (opens in a new tab). For a minor, the court sets the date.
Once the court allows a final account, file receipts for the balance you handed over within 30 days, on NHJB-2139-P. NHJB-2160-P, order (opens in a new tab)
Common mistakes
No statements attached
Attach back-up for the assets in Schedule 6, including copies of the bank and investment statements. Instructions, item 7 (opens in a new tab)
No copy to the ward
When you file, send the ward and every party a copy with the notice that they have 30 days to object. Then certify to the court that you did. RSA 464-A:36(III)–(IV) (opens in a new tab)
Sources
- NHJB-2160-P, Guardian’s/Conservator’s Accounting (opens in a new tab), New Hampshire Judicial Branch
- Instructions for NHJB-2160-P (opens in a new tab), the period and the attachments
- NHJB-2160-Pe, the e-file version (opens in a new tab), New Hampshire Judicial Branch
- RSA 464-A:36 (opens in a new tab), when the account is due, and notice
- RSA 463:19 (opens in a new tab), a minor’s guardian of the estate
- Probate Division Rules (opens in a new tab), Rule 108, book value
- Supplemental Rules for Electronic Filing (opens in a new tab), Rules 1 and 10
Also for New Hampshire: NHJB-2125-P, Inventory of Fiduciary
We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product
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