What it means
Rule 5.400 governs closing an estate. A personal representative who has completed administration except for distribution must file a final accounting and a petition for discharge that includes a plan of distribution. The petition states that the estate is fully administered, that claims presented are paid, settled, or otherwise disposed of, that taxes and expenses of administration are paid or provided for, and the compensation paid or to be paid to the personal representative, attorneys, accountants, appraisers, or other agents and how it was determined.
The plan lists prior distributions, remaining property, the proposed distribution, and funds retained for closing expenses. The final accounting and petition must be filed and served within 12 months after letters issue, or within 12 months from the due date of a federal estate tax return if the estate files one, unless the court extends the time for cause after notice. The petition must tell interested persons that objections are due within 30 days after service of the last of the petition or final accounting, and that a notice of hearing must be served within 90 days after an objection is filed or it is abandoned. On evidence that the estate is fully administered and properly distributed, the court must discharge the personal representative and release the surety on any bond.
- File and serve the final accounting and petition for discharge within 12 months after issuance of letters, or within 12 months from the federal estate tax return due date if the estate files a return (Rule 5.400(c)).
- The court may extend the time for cause shown after notice; the petition to extend states the status of the estate and the reason (Rule 5.400(c)).
- The petition shows the compensation paid or to be paid to the personal representative, attorneys, accountants, appraisers, or other agents and how it was determined (Rule 5.400(b)(4)).
- The plan of distribution includes prior distributions, remaining property, the proposed distribution, and funds retained for closing expenses (Rule 5.400(b)(5)).
- The petition states that objections are due within 30 days of service of the last of the petition or final accounting, and abandoned unless a notice of hearing is served within 90 days after filing (Rule 5.400(b)(6)).
- On evidence the estate is fully administered and properly distributed, the court discharges the personal representative and releases the surety on any bond (Rule 5.400(e)).
Text of the rule (2026)
(a) Petition for Discharge; Final Accounting. A personal representative who has completed administration except for distribution must file a final accounting and a petition for discharge including a plan of distribution.
(4) showing the amount of compensation paid or to be paid to the personal representative, attorneys, accountants, appraisers, or other agents employed by the personal representative and the manner of determining that compensation; (5) showing a plan of distribution which must include: (A) a schedule of all prior distributions; (B) the property remaining in the hands of the personal representative for distribution; (C) a schedule describing the proposed distribution of the remaining assets; and (D) the amount of funds retained by the personal representative to pay expenses that are incurred in the distribution of the remaining assets and termination of the estate administration; (6) that any objections to the accounting, the compensation paid or proposed to be paid, or the proposed distribution of assets must be filed within 30 days from the date of service of the last of the petition for discharge or final accounting; and also that within 90 days after filing of the objection, a notice of hearing on the objection must be served or the objection is abandoned; and (7) that objections, if any, must be in writing and must state with particularity the item or items to which the objection is directed and the grounds on which the objection is based.
(c) Closing Estate; Extension. The final accounting and petition for discharge must be filed and served on interested persons within 12 months after issuance of letters for an estate not filing a federal estate tax return, otherwise within 12 months from the date the return is due, unless the time is extended by the court for cause shown after notice to interested persons. The petition to extend time must state the status of the estate and the reason for the extension.
(e) Discharge. On receipt of evidence that the estate has been fully administered and properly distributed, the court must enter an order discharging the personal representative and releasing the surety on any bond.
Excerpts are the subsections the summary relies on. Read the full official text of Rule 5.400.
History. 1980 Revision: Change in prior (a)(6) to require that an objection set forth the basis on which it is being made. 1984 Revision: This rule has been substantially revised. Portions of the prior rule are now incorporated in rules 5.400 and 5.401. The committee has included the procedure for filing and serving of objections to the final accounting, petition for discharge, plan of distribution, or compensation in rule 5.401. 1988 Revision: Subdivision (b)(1) is deleted to avoid duplication with rule 5.346. Subdivision (c) is amended to add the 12-month time specification of section 733.901(1), Florida Statutes. Committee notes revised. Citation form changes in committee notes. 1992 Revision: Subdivision (b)(5)(D) is added. Editorial changes. Committee notes revised. Citation form changes in committee notes. 1996 Revision: Addition in (a)(4) of specific attorney fee compensation disclosure requirements found in § 733.6171(9), Florida Statutes, and expanded to cover all compensation. Committee notes revised. 2003 Revision: Committee notes revised. 2005 Revision: Subdivision (f) deleted to avoid duplication with rule 5.180. 2006 Revision: Committee notes revised. 2007 Revision: Committee notes revised. 2012 Revision: Committee notes revised. 2013 Revision: Clarifies the available option to file a federal tax return even if one is not required by state or federal rule or law. 2026 Revision: Committee notes revised.
How it applies
Subdivision (c) sets the timeline, and a petition to extend must state the status of the estate and the reason for the extension. The personal representative distributes promptly under the plan of distribution unless objections are filed (Rule 5.400(d)). Objections must be in writing and state with particularity the items and grounds (Rule 5.400(b)(7)). The committee notes say a waiver of the compensation disclosure must conform to rule 5.180(b). The rule lists rule 5.401, Objections to petition for discharge or final accounting, among its cross-references.
Where this shows up
Pages on this site where Rule 5.400 does real work:
- Florida probate timeline 2026
- Will vs. trust in Florida: what each does, how each is signed and what each avoids
- Florida intestate succession: who inherits when there is no will, the spouse's share, descendants, parents, siblings and other relatives, the homestead, who is not an heir and steps to settle the estate
- Florida personal representative duties: who can serve, a phased checklist from appointment to discharge, creditor and tax deadlines, compensation, liability, resignation and removal
- Probate vs trust administration in Florida: differences, steps and deadlines
- Executor and personal representative fees in Florida: the § 733.617 commission
- Chadwick Boseman
Questions people ask
Sources
- Florida Probate Rules, Rule 5.400 (The Florida Bar) ("within 12 months after issuance of letters" (Rule 5.400(c)).)
- Florida Probate Rules, October 15, 2026 edition (PDF) (Text of Rule 5.400, committee notes, and rule history.)
Last checked: October 17, 2026
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