One form for estates, guardianships and conservatorships
DE-160 is also numbered GC-040. It is used for a decedent’s estate, a conservatee or a minor, and can be partial, final, supplemental, corrected or a reappraisal for sale. It cites Probate Code sections 2610–2616 and 8800–8980 and California Rules of Court, rule 7.501.
When it is used
Two kinds of appraisal
The instructions say the representative, guardian or conservator lists and appraises cash items, bank deposits and certain insurance and retirement proceeds on Attachment 1, and lists all other assets on Attachment 2 for the probate referee to appraise.
Section by section
What each part asks
Use the current official form and its instructions. The descriptions below identify the questions without choosing answers for your situation.
Page 1 · Appraisals and declarations
1–2 · Totals
Total appraisal by the representative (Attachment 1) and by the referee (Attachment 2).
3–5 · Declaration
That the attachments are a true statement of the estate, any order that no referee is required, and the property tax certificate under Revenue and Taxation Code section 480.
6–8 · Statement about the bond
Bond waived, bond filed and whether it is sufficient, or receipts for blocked-account deposits; signed by the attorney or self-represented fiduciary.
Page 2 · Referee and instructions
9–10 · Probate referee
The referee’s declaration and statutory commission and expenses.
Instructions 1–6
Items to include, state hospital notice, what goes on each attachment, assets listed for appraisal only, and the DE-161/GC-041 format.
Before you file
Common filing problems to check
These checks come from the official form and instructions. They are not a ranking of rejection reasons; the court decides whether a filing meets its requirements.
Assets that belong on Attachment 2 for the referee are appraised by the representative on Attachment 1.
Joint tenancy or other non-probate assets are included in the totals instead of listed separately, as instruction 5 directs.
The property tax certificate in item 5 is not completed.
The statement about the bond is blank; the form says to complete it in all cases.
E-file it
How to e-file DE-160 with Legal Hub Group
Legal Hub Group is a certified e-filing service provider for California courts. Availability depends on the live court, case type, document type and whether the case is new or existing.
1
Confirm the court
Check the current court and case-type list. A court must support the particular filing; this guide does not make every form available in every county.
2
Upload and check
Upload the finished papers and their attachments. Lexary checks them for common filing problems. Review the documents and the results before continuing.
3
Review the filing and fees
Confirm the case, document types and payment choice. Review every fee shown before submitting.
4
Submit and track the answer
The court reviews the filing. Keep the court’s acceptance and returned copy, or read its rejection notice before deciding what to do next.
$14.99 Legal Hub Group fee per e-filing, plus applicable court and court-system fees. Each fee is shown before submitting.
E-service is included free where available. No subscription. E-filing and service of opening papers are separate requirements.
The same form serves decedents’ estates (DE-160) and guardianships and conservatorships (GC-040).
Who appraises the assets?
Instruction 3 lists what the representative, guardian or conservator appraises on Attachment 1. Instruction 4 says all other assets go on Attachment 2 for the referee.
Not legal advice. This page explains public filing information. It does not tell you what to put in your own case. Legal Hub Group is a certified e-filing service provider for California courts, not a law firm.
Information checked as of October 2026. Rules, form revisions and provider prices can change. The court decides whether to accept a filing.
