What you need
The account is a written exhibit under oath. It lists every claim presented against the estate during the year and what became of it. It gives all receipts and disbursements by source and nature, with principal and income receipts listed apart. It describes the property, its condition and use, and any rent it earns. §1163.001 (opens in a new tab)
It also shows the cash on hand and each bank that holds it, and property found since the inventory. For stocks and bonds, give the issuer, dates, rate and identifying numbers. §1163.001(b)–(c) (opens in a new tab)
Attach a voucher for each payment and an official letter from each bank showing what is on deposit. Add each bank’s statement covering the period’s last day, proof you hold any securities, and a bill of sale for personal property sold. §1163.003 (opens in a new tab)
The example follows Rufus Delgado, an invented adult ward. His guardian qualified and got letters on 05/12/2025. His first account covers 05/12/2025 to 05/12/2026, and it was due 07/11/2026.
Last balance plus receipts, less disbursements, is cash on hand
The account must let anyone find the estate’s true condition. Start from the balances forwarded, add what came in, and subtract what went out. §1163.002(b) (opens in a new tab) Harris County’s form prints that check as its recapitulation of cash. A first account has no earlier account to forward from, so this example starts from the cash on the inventory.
| Balance of cash on hand, from the inventory | $26,818.62 |
|---|---|
| Total receipts during the year | 25,402.40 |
| Total | $52,221.02 |
| Total disbursements during the year | 24,163.55 |
| Total cash now on hand | $28,057.47 |
Where the figures came from
| Pension, $1,845.00 × 12 | $22,140.00 |
|---|---|
| Savings interest | 318.40 |
| Stock dividends | 184.00 |
| Income | $22,642.40 |
| Sale of stock, 40 shares at $69.00 | $2,760.00 |
|---|---|
| Principal | $2,760.00 |
| Assisted living, $1,650.00 × 12 | 19,800.00 |
|---|---|
| Pharmacy | 1,127.35 |
| County property taxes | 1,486.20 |
| Attorney’s fees, by court order | 1,500.00 |
| Bond premium | 250.00 |
| Disbursements | $24,163.55 |
| Checking | 5,239.07 |
|---|---|
| Savings | 22,818.40 |
| On hand | $28,057.47 |
The inventory showed $4,318.62 in checking and $22,500.00 in savings. The interest stayed in savings. Every other receipt and payment went through checking.
The sale
Rufus’s inventory listed 100 shares of stock at $62.00 each. With a court order, his guardian sold 40 for $2,760.00. §1158.001 (opens in a new tab) The whole price is a principal receipt, apart from income. Harris’s form lists sales under receipts the same way.
Harris’s summary of property then lists the house at $185,000.00, the 60 shares left at $3,720.00, and the cash. The form does not say which value to use. This example keeps the inventory’s; ask your court if it wants current values.
Your letters and your fee
Letters expire one year and four months after they issue. The clerk renews them only after the court approves your account. §§1106.002–.003 (opens in a new tab) Rufus’s letters expire 09/12/2026. If the court has not approved his account by then, the clerk cannot renew them, and banks may refuse expired letters.
You may apply for your fee when the court approves the account. Five percent of the estate’s gross income plus five percent of all money paid out is presumed reasonable, if you managed the estate properly. §1155.003 (opens in a new tab)
After you file
The court cannot approve the account until you prove you hold the cash and securities it lists. If the judge disapproves it, the order sets a time for a new one, no more than 30 days. §1163.051 (opens in a new tab)
If the VA pays benefits to the ward, mail a certified copy of the account to the VA office within five days of filing. §1151.301 (opens in a new tab)
Common mistakes
Counting from the order
The year runs from the day you qualified, not the day the judge signed the order. You qualify when your oath is filed and your bond is approved and filed, up to 20 days after the order. §§1105.002–.003 (opens in a new tab)
An affidavit missing the tax line
Swear that the next bond premium is paid and every tax return is filed. Give each tax paid with its amount, date and the government it went to. If a return or tax is outstanding, attach the reason. §1163.005 (opens in a new tab)
No bank letter
Without one, you have not proved the cash is there. Harris’s form includes a bank certificate for this. §§1163.003, 1163.051(c) (opens in a new tab)
Bexar County treats each later account as due 60 days after each anniversary of qualifying. Bexar instructions (PDF) (opens in a new tab) If the estate’s income is negligible or fixed, the court may waive annual accounts until the estate closes. §1163.006 (opens in a new tab)
The final account
When the guardianship of the estate must be settled, file a verified account for final settlement. That happens at the ward’s death, when a minor turns 18, marries or is emancipated, or on restoration, among other events (Est. Code §1204.001 (opens in a new tab)). No day count is set, but the court may cite you to file it.
It covers the whole term, not one year. It shows what came in and where it went, unpaid debts, property on hand, bond premiums paid, and the tax returns and taxes. The court audits and settles it. Once you prove the property was delivered, an order discharges you and cancels your letters (Est. Code §§1204.102–.152 (opens in a new tab)).
Sources
- Tex. Est. Code ch. 1163 (opens in a new tab), what the account holds, when, and approval
- Tex. Est. Code §1105.002 (opens in a new tab), when a guardian qualifies
- Tex. Est. Code §§1106.002–.003 (opens in a new tab), letters expire and renew
- Tex. Est. Code §1155.003 (opens in a new tab), the guardian of the estate’s fee
- Tex. Est. Code §1158.001 (opens in a new tab), sales need a court order
- Tex. Est. Code §1151.301 (opens in a new tab), a copy to the VA
- Form I-02-26, Annual Account (opens in a new tab), Harris County Clerk, Rev. 5/6/2025, a local form
- Court Instructions to the Guardian of the Estate (opens in a new tab), Bexar County Probate Court No. 3, 9/1/2023
Also for Texas: Inventory, Appraisement, and List of Claims
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