Detailed Answer: What Florida personal representatives need to know

When you administer an estate in Florida, you act as a fiduciary. That role requires accurate records of all estate receipts and disbursements so you can account to the court and beneficiaries. Florida’s probate statutes govern estate administration and require the personal representative to marshal assets, pay valid claims, and provide accountings as ordered by the court. See Florida Probate Code, Chapter 733: Fla. Stat. Ch. 733.

When you must document payments

• Payments to service providers (contractors, attorneys, accountants, funeral homes, appraisers, etc.).
• Payments or distributions to heirs or beneficiaries (final distributions, interim advances, or reimbursements).
• Reimbursements to heirs or third parties for estate expenses they paid on behalf of the estate.
• Any transfer of estate funds, whether by check, wire, cash, debit/credit card, or online payment.

Core documentation to create and keep

For each payment, prepare and retain the following:

1. Itemized receipt or invoice: Seller/service provider name, address, invoice number, description of services or goods, dates of service, and total amount.
2. Payment proof: Canceled check image, bank statement entry, wire confirmation, or credit card receipt showing the estate account as payer.
3. Purpose and authority: A short statement explaining why the payment was appropriate (e.g., funeral expense, roof repair to preserve estate value, legal fees authorized by court order).
4. If paying an heir or beneficiary: A signed receipt or release from the payee acknowledging the amount received and reason (e.g., distribution, expense reimbursement, loan repayment). If possible, include the beneficiary’s signature and printed name, relationship to decedent, and date.
5. Contracts or engagement letters: Signed agreements that authorize the services or fees, especially for professionals (attorneys, accountants) and larger vendor contracts.
6. Supporting documents: Before-and-after photos for repairs, estimates, delivery receipts, or proof of completion for contracted work.

How to format a clear receipt or release

Keep receipts concise but complete. A simple receipt template works well:

Estate of [Decedent Name]
Personal Representative: [Name]
Date: [MM/DD/YYYY]
Payee: [Name and address]
Amount: $[amount]
Payment method: [check # / wire / debit]
Reason: [funeral expense / distribution / reimbursement / vendor invoice #]
I hereby acknowledge receipt of the above amount for the stated reason.
Signature: ______________________  Date: ____________
Printed name and relationship to decedent: ____________________
    

Filing receipts with the probate court and including in accountings

Receipts are often not filed as standalone exhibits unless the court specifically requests them. Instead:

• Include a complete accounting (or a proposed final distribution) as required by the court. The accounting should summarize receipts, disbursements, and distributions, and attach supporting documents for significant items.
• If beneficiaries or the court request verification of a particular payment, attach the invoice, canceled check, and the payee’s signed receipt as exhibits to the petition or accounting.
• For summary administration or petitions for discharge, include documentation sufficient to show the personal representative satisfied estate obligations. See Florida’s summary administration procedures: Fla. Stat. Ch. 735.

When court approval or notice is required

Certain actions may require prior court approval or notice to creditors and beneficiaries, including:

• Extraordinary expenditures or large repairs that affect estate value.
• Settlements of contested claims.
• Compensation to personal representatives or professionals beyond what is customary without a court order or beneficiary consent.

If in doubt about whether a payment requires court approval, consult the Florida Probate Code (Chapter 733) and consider seeking guidance from the court or an attorney:

https://www.flsenate.gov/Laws/Statutes/2024/Chapter733

Special issues: payments to heirs

When you pay an heir directly (advance, reimbursement, or distribution):

• Document whether the payment is an advance against inheritance or a final distribution.
• Use a signed receipt and, where appropriate, a signed written acknowledgment that the payment closes the heir’s claim for that amount.
• If heirs agree to accept distributions early or to waive accounting rights, obtain written waivers or joinders from them. A written release reduces later disputes.

Record-keeping best practices

• Use an estate bank account separate from personal accounts. Deposit all estate receipts and pay all estate obligations from that account.
• Keep a ledger or spreadsheet listing date, payee, check/wire number, purpose, and links to scanned backup documents.
• Scan and store receipts, invoices, canceled checks, and signed releases. Keep originals for the estate file when practical.
• Keep records for the period recommended for tax and litigation exposure—commonly seven years—unless the court orders otherwise.

Tax and creditor considerations

Documented receipts help when preparing estate tax returns, defending creditor claims, and responding to beneficiary inquiries. Maintain clear links between payments and authorized estate obligations to avoid personal liability as a personal representative.

Helpful Hints

• Always use the estate’s bank account and record the transaction with a memo describing the purpose.
• Ask every payee to sign a receipt that states whether the payment closes their claim or is only a partial payment.
• For large or unusual expenses, get court approval beforehand or get written beneficiary consent.
• Keep invoice numbers, contract references, photos of completed work, and time-stamped emails to create a clear paper trail.
• When distributing to multiple heirs, prepare a distribution worksheet that shows how each payment was calculated and attach signed receipts from each heir.
• Include copies of significant receipts with accountings submitted to the court; keep originals in the estate file.
• If you inherit or disburse property in kind (not cash), use a written receipt describing the asset and its agreed value.
• When service providers charge contingency or hourly fees, attach their fee agreement to the estate file and to any petition for approval of fees submitted to the court.