Kentucky Form AOC-846, titled Settlement of Estate, is the accounting an executor or administrator files with the District Court to report every dollar received and paid out during administration of a decedent’s estate. You complete it by checking the correct settlement type, itemizing receipts and disbursements with supporting vouchers, redacting personal identifiers, giving the required notices, and filing it into the existing probate case for the judge’s review.1Kentucky Court of Justice. Settlement of Estate AOC-846 The form is governed by KRS 395.600 through 395.657, and the current fillable version is dated December 2025.
One quick boundary before anything else: AOC-846 is a probate form for decedents’ estates. If you are seeking guardianship or conservatorship over a minor, you need AOC-852 and AOC-853 instead.2Kentucky Court of Justice. Petition for Appointment of Guardian/Conservator for Minor AOC-852
Which Settlement Type to Check
The top of the form gives you three check boxes. Pick one.1Kentucky Court of Justice. Settlement of Estate AOC-846
- Periodic is for ongoing administration. If the estate is too complex to close quickly, you file periodic settlements covering defined reporting periods so the court and beneficiaries can see how funds are being handled while work continues.
- Proposed is filed before you distribute the remaining assets. The court pre-approves the plan, which protects the fiduciary from later disputes. When the final settlement is filed afterward, it can simply confirm the proposed plan was carried out.
- Final is filed when all estate business is complete: debts paid, assets distributed, nothing left to administer. Approval of the final settlement closes the estate and releases the fiduciary and any surety.3Kentucky Court of Justice. Settlement Order AOC-846.2
Most straightforward estates go directly to a final settlement. If your final settlement follows a court-approved proposed settlement, check the additional box on the form and enter the date the proposed settlement was approved.
Filling Out the Form
Case Header
Enter the court name, county, division, and case number exactly as they appear on prior filings in the estate. The decedent’s name goes in the “In Re: Estate of” field. A different spelling or a missing suffix from the original probate filing can create indexing problems at the clerk’s office.
Reporting Period
Enter the date range the settlement covers. The starting date picks up where your last filing left off, or from the date of your appointment if this is the first settlement. The ending date is typically the date you submit the form, or the date through which you have accounted for all transactions.
Receipts and Disbursements Table
The core of AOC-846 is a columnar table with five fields for every line item:
- Date the transaction occurred.
- Property Description: a brief but specific description, such as “proceeds from sale of 123 Main St.” or “final electric bill, Kentucky Utilities.” Vague entries like “miscellaneous expenses” invite objections.
- Voucher No.: the check number, wire reference, or other identifier that ties the transaction to a bank record.
- Receipts: money or property that came into the estate.
- Disbursements: money paid out, including creditor payments, taxes, administrative expenses, and distributions to beneficiaries.
Every line needs a supporting voucher or receipt you can produce if the court or a beneficiary asks. The more specific your descriptions, the fewer questions you will face.
Signature and Attorney Fields
The executor or administrator signs at the bottom, confirming under oath that the accounting is accurate. If you have an attorney, their name, address, phone number, and email go in the designated fields. An attorney is not required.
Redact Personal Identifiers Before Filing
Remove all Social Security numbers, dates of birth, and financial account numbers from the document before filing. Kentucky Civil Rule 7.03 requires this, and the form itself carries a printed reminder.1Kentucky Court of Justice. Settlement of Estate AOC-846 Probate filings are generally public. If you reference a bank account in the property description column, use only the last four digits.
Give Notice and Publish Before the Hearing
Filing alone will not get the settlement approved. Two separate notice steps are required, and the settlement order (AOC-846.2) contains check boxes confirming each one.3Kentucky Court of Justice. Settlement Order AOC-846.2
- Advertise the settlement in compliance with KRS Chapter 424 and KRS 395.625. This typically means publishing notice in the local newspaper of record for the county where the estate is pending, so creditors and interested parties can review the accounting.
- Mail the settlement to all beneficiaries under KRS 395.617. Each beneficiary needs enough advance time to review the accounting and decide whether to file exceptions.
Skipping either step is the fastest way to have your settlement rejected or delayed. A missing notice restarts the timeline.
Filing with the District Court
File the completed AOC-846, along with the supporting vouchers and receipts, with the District Court clerk in the county where the estate was originally opened. It goes into the existing probate case; you do not open a new case.
Kentucky’s initial probate filing fee is $40 under Civil Rule 3.03(1)(c), plus a $20 court technology fee and any locally required facility or library fees.4New York Codes, Rules and Regulations. Kentucky Rules of Civil Procedure Rule 3.03 – District Civil Fees and Costs A settlement filed inside an existing probate case may not trigger a new filing fee, but some counties charge a small processing fee for each settlement document, so confirm with your local clerk. Most clerks accept cash, certified checks, and credit cards. Bring a spare copy for the clerk to stamp and return as your proof of filing.
What Happens After You File
Once the notice period runs and any exceptions are filed, the judge reviews the settlement and records the outcome on AOC-846.2. Four outcomes are possible:3Kentucky Court of Justice. Settlement Order AOC-846.2
- Approved with no exceptions filed. No one objected and the court found the accounting acceptable.
- Confirmed after exceptions. Someone objected, the court held a hearing, and the settlement was confirmed as filed.
- Confirmed as altered. The court agreed with some exceptions and modified the settlement, perhaps adjusting a claimed expense or requiring an additional distribution, before approving it.
- Rejected. The court found significant problems. The fiduciary must correct the issues and refile.
A hearing is not automatic. When no exceptions are filed and the paperwork is in order, many judges approve the settlement without one. When a hearing does happen, bring organized records: the original vouchers, bank statements covering the reporting period, and any correspondence with beneficiaries about distributions.
Closing the Estate
When the court approves or confirms a final settlement, the order on AOC-846.2 states that “the estate is now closed, and the fiduciary and the surety, if any, are relieved of any further responsibility effective this date.”3Kentucky Court of Justice. Settlement Order AOC-846.2 Until that order is entered, you remain personally liable as fiduciary for the estate’s assets. Keep a certified copy of the signed order in your permanent records; banks, title companies, and surety companies occasionally need it to close out accounts, bonds, or transfers tied to the estate.