Fidura

G-02, the Report of Guardian of the Estate

Pennsylvania’s yearly report for a guardian of the estate. It sets income against expenses and asks about any principal spent.

By Fidura staff. Last reviewed .

Who files
The guardian of the estate of an incapacitated adult
A minor’s guardian doesn’t use this form.
When it’s due
On each anniversary of appointment
Pa.R.O.C.P. 14.8(a)(2) (opens in a new tab)
Where
The Orphans’ Court in the county that appointed you
Online in GTS (opens in a new tab), or on paper with the clerk.
The form
Form G-02
The court’s copy (PDF) (opens in a new tab)

If your order names people to notify, serve them a notice of filing (Form G-07) within 10 days. Rule 14.8(b) (opens in a new tab)

What you need

Work from last year’s G-02, the year’s bank statements, and a record of who was paid for each expense. The form asks for totals by category and does not ask you to attach statements. If you kept a log of your activities, Part VI asks for a copy.

The example follows Walter Keane, an invented ward whose guardian was appointed 03/10/2024. This report covers 03/10/2025 to 03/10/2026 and is due 03/10/2026.

Income against expenses

G-02 doesn’t tie cash to the bank. Part IV sets the year’s income, plus what was left unspent last year, against the year’s expenses.

Walter Keane, invented ward · Part IV
1. Total income$23,215.40
2. Unspent income from last year’s report2,104.55
3. Total income, lines 1 and 225,319.95
4. Total expense26,925.35
5. Unspent income0.00
6. Principal spent$1,605.40

Where the income and expenses came from

Income (Part II)
Social Security, $1,412.00 × 12$16,944.00
Pension, $520.00 × 126,240.00
Interest31.40
Total income$23,215.40
Expenses (Part III)
Nursing home, $2,050.00 × 1224,600.00
Medicine842.15
Personal allowance, $45.00 × 12540.00
Clothing298.20
Fees paid to guardian600.00
Filing fees45.00
Total expense$26,925.35

When principal is spent

Income, including Social Security, VA benefits and pensions, can be spent with reasonable discretion on the ward’s care without asking the court. SSA and VA money also follows those agencies’ own rules. 20 Pa.C.S. §5536(a) (opens in a new tab)

Principal is, broadly, what the ward owned at appointment. Spending it needs the court’s approval unless your appointing order says otherwise. Pa.R.O.C.P. 14.7(b)(1) (opens in a new tab)

Walter’s expenses ran $1,605.40 past his income and last year’s unspent income, so line 7 asks for the date of the court order, or why there isn’t one.

The final report

When the guardianship ends, file G-02 with “Final Report” checked. It is due 60 days after the ward’s death, a finding of capacity, a change of guardian, or the end of a limited-duration order. Rule 14.8(a)(4) (opens in a new tab)

It covers the time from your last report to the end date. Part I asks for the reason and its date. After a death, it also asks who the executor or administrator is.

Common mistakes

Counting days after the anniversary

The report is due on the anniversary itself. More than 20 days late, the clerk sends a notice giving you 20 days to file. After that, the judge gets a deficiency notice. Rule 14.8(a)(2), (f) (opens in a new tab)

An asset left off because it came late

Part V, question 2 wants every asset you hold that was not reported before, whenever it was acquired.

Last year’s unspent income left out

Line 2 carries last year’s line 5. Leave it at zero and this year shows principal spent that wasn’t.

SSA and VA reports

Part VIII asks whether you are the ward’s Social Security payee or VA fiduciary. If you are, and a report to that agency was due during the period, attach a copy of the SSA-623 or VA accounting.

Sources

Also for Pennsylvania: G-05, Guardian’s Inventory

We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product

Found an error? developer@fidura.app