Short answer: To close your spouse’s estate in Delaware you must show the court that the estate has been administered, all known debts and taxes have been paid (or properly handled), and that the remaining assets have been distributed. You typically do this by preparing a final accounting or affidavit, attaching proof that the estate bank accounts are zero (bank statements or a bank affidavit), notifying or resolving creditor claims, and filing a petition for final settlement and discharge with the appropriate Delaware probate/Chancery office. This article explains the common steps, documents, and timing so you can prepare for closing the estate or know when to get a lawyer.

Detailed Answer — Step by step

The following describes the usual steps to prove a zero balance and formally close a decedent s estate in Delaware. These steps assume you are the personal representative (executor or administrator) or an interested heir. Some estates qualify for simplified procedures; others require full administration.

1. Confirm whether probate administration is required

Some small estates or transfers by beneficiary designation bypass probate. Check whether assets passed outside probate (life insurance, retirement accounts, joint accounts, POD/TOD accounts). If all assets passed outside probate and no unpaid debts or filing requirements exist, you may not need to open a full estate file. For estates that must be administered, you will normally be appointed as personal representative and obtain authority from the court to act.

2. Gather core documents

• Certified copy of the death certificate.
• The decedent s original will, if any.
• Any Letters Testamentary or Letters of Administration issued by the court.
• Bank and investment account statements covering the period from appointment through final transactions.
• Records of payments made for funeral expenses, medical bills, taxes, creditor claims, and distributions to beneficiaries.

3. Inventory assets and prepare an accounting

Prepare an inventory and final accounting showing all receipts and disbursements from the estate bank account(s). The accounting should show beginning balances, money received, payments made, and ending balances. If the ending balance is zero, include supporting bank statements and cancelled checks or electronic transaction records that show the account was closed or reduced to zero.

4. Notice to creditors and resolution of claims

Delaware law requires known creditors be notified and usually requires publication or other notice for unknown creditors in certain proceedings. You must follow applicable notice rules and either pay, settle, or contest creditor claims. Keep documentation of mailed notices, published notices, returned receipts, and any claim resolutions.

5. Pay taxes and file necessary tax returns

Ensure Delaware estate tax and federal estate income or estate tax returns (if any) are filed and paid or that payment arrangements are documented. Obtain receipts or clearances from taxing authorities when applicable. Retain copies of state and federal returns and proof of payment.

6. Obtain written releases and receipts

Collect written receipts from beneficiaries who received distributions. If creditors are paid in full, keep release letters or cancelled checks. Where an account is zero because assets were transferred to beneficiaries, obtain beneficiary receipts or signed distribution acknowledgments.

7. Prepare and file a petition for final settlement and discharge

File a petition or application asking the court to approve the final accounting, enter an order closing the estate, and discharge you as personal representative. Attach the final accounting, bank statements showing the zero balance (or a bank affidavit), copies of notices to creditors, tax clearances, and receipts from beneficiaries. Request an order that the estate be closed and that you be discharged of further liability.

8. Court review and final order

The court will review the filings. If everything is in order and any statutory waiting periods (for creditor claims or notice) have expired, the court will enter a final decree or order of discharge and distribution. That order formally closes the estate and releases the personal representative from further obligation subject to the court s terms.

9. Records retention

Keep all estate records for several years after closing (many fiduciaries retain records for at least 3 to 7 years) in case questions or claims arise.

When a simplified procedure might apply

Delaware, like many states, has summary or small estate procedures for limited-value estates or when assets can transfer directly. If your estate clearly qualifies, you may be able to use an affidavit procedure instead of full probate administration. See Delaware probate statutes in Title 12 for available streamlined options and eligibility.

For statutory text and additional details, consult Delaware Code, Title 12 (Decedents Estates and Protective Proceedings): https://delcode.delaware.gov/title12/. For Delaware courts and procedural resources, see the Delaware Courts site: https://courts.delaware.gov/.

Typical documents to file with your final petition

• Final account and statement of transactions.
• Bank statements showing zero balance and bank letter or certificate confirming account closure, if available.
• Evidence of payment of debts and taxes (canceled checks, receipts, tax clearance documents).
• Proof of notice to creditors (mailing slips, publication affidavit).
• Receipts and releases from beneficiaries and paid creditors.
• Certificate of death and any court-issued Letters.

How the court proves a zero balance

The court generally accepts bank statements, a sworn final accounting signed by the personal representative, and a bank s affidavit or closure letter showing the account was closed with a zero balance. Combined with creditor notices and receipts showing liabilities were satisfied, that documentation lets the court conclude the estate has been administered and may be closed.

Helpful Hints

• Start by locating the will and determining whether you are already appointed by the court as personal representative. You cannot fully close an estate unless you have authority to act or the court s permission.
• Use the estate bank s official statement or an affidavit from the bank as primary proof that an account is zero or closed. Bank-provided documents are persuasive to the court.
• Keep meticulous records. The court and interested parties will want to see original statements, cancelled checks, and receipts rather than informal notes.
• Follow creditor notice rules carefully. Missing a required notice can extend or re-open the estate later.
• Obtain tax clearances or keep proof of tax filings. Tax obligations can block closing if not resolved.
• Consider getting written releases from beneficiaries stating they received their distribution and have no further claims.
• If you face creditor disputes, complex assets, or potential estate tax issues, consult a Delaware probate attorney to avoid liability as a personal representative.
• Use the Delaware Code (Title 12) and the Delaware Courts website for forms, local rules, and county-specific procedures: Title 12 and Delaware Courts.