Detailed Answer

Short answer: Keep a clear estate ledger, collect and keep original receipts/invoices, get signed receipts or releases from heirs when you make distributions, attach supporting documents to any court accounting, and follow Alaska probate rules for filing accountings. Good documentation protects the personal representative from later claims and makes final accounting to the court straightforward.

Why careful documentation matters under Alaska law

When you act as a personal representative (executor/administrator) in Alaska, you handle others’ money and property. The Alaska probate statutes require that an estate be administered according to law and that distributions be made properly. Strong recordkeeping helps you meet those duties, answer beneficiary questions, and defend against creditor or heir challenges. For an overview of Alaska’s probate statutes, see Alaska Statutes, Title 13, Chapter 16 — Administration of Decedent’s Estate: https://www.akleg.gov/basis/statutes.asp#13.16

What to record: the estate ledger and supporting documents

Create a clear, dated estate ledger (spreadsheet or accounting software) that records every transaction the estate makes. For each entry include:

Date of transaction
Payee name (heir, vendor, service provider)
Purpose (e.g., funeral bill, mortgage payment, final distribution to heir)
Invoice or claim number (if any)
Payment method (check number, ACH transaction ID, cash)
Amount
Balance after transaction
Reference to stored supporting documents (file name or exhibit number)

Receipts, invoices, and proof of payment

Keep originals or certified copies of:

Paid invoices from service providers and vendors (include scope of work and dates)
Cancelled checks or bank statements that show the payment clearing
Credit card statements showing the charge plus a matching invoice
Signed receipts from heirs when you distribute cash or property
Any signed release or settlement agreement the heir signs when accepting a distribution

What a proper receipt or signed distribution acknowledgement should say

When a beneficiary or heir receives money or property, get a written receipt or release that includes:

Estate name and case number (if probate filed)
Payee/recipient full name
Date of payment
Amount paid (or description and fair value of property transferred)
Purpose (e.g., final distribution of my intestate share, payment in satisfaction of specific bequest, repayment of loan)
Statement that receipt constitutes full satisfaction of the described distribution (if that is the intent)
Signature of recipient and date; consider a witness or notary if the distribution is large or contested

Payments to service providers (contractors, attorneys, funeral homes, accountants)

For businesses and independent contractors:

Obtain an itemized invoice before paying. Make sure it lists the service date, a description, rates, and total.
Require a W-9 from the payee for tax reporting purposes (IRS Form W-9): https://www.irs.gov/forms-pubs/about-form-w-9
Retain proof of payment (cancelled check, bank record, or payment confirmation). If you pay by ACH, save the transfer record.
If you pay a nonemployee more than $600 in a year, the estate may need to issue an IRS Form 1099-NEC: https://www.irs.gov/forms-pubs/about-form-1099-nec

Filing receipts and accountings with the Alaska probate court

If probate is open and the court requires accountings, you will attach supporting documents (invoices, receipts, and cancelled checks) as exhibits to the accounting. Alaska’s probate procedures and official forms can help with proper filings; see Alaska Court System probate pages and forms: https://courts.alaska.gov/shc/probate/forms.htm

Typical practice:

Prepare a written accounting that lists receipts, disbursements, and distributions.
Attach or index all relevant receipts and paid invoices as exhibits.
File the accounting and provide notice to beneficiaries and interested parties per the court’s instructions.

What to do when you make interim distributions to heirs

If you pay heirs before final settlement:

Use signed distribution receipts and releases that specifically state whether the payment is interim or final.
Keep a copy of the estate ledger entry and the supporting bank record.
If heirs accept interim distributions, have them initial an accounting page showing the distribution and sign a receipt acknowledging amount and date.

Special situations

If an heir is a minor or incapacitated person, follow guardianship rules and court approval may be required for distributions.
If you resolve a creditor claim by paying or settling, document the claim, the settlement terms, and get a signed release from the creditor.
If property is transferred in-kind (car, jewelry, real estate), prepare a written transfer receipt that describes the property, establishes value, and is signed by the recipient; consider a bill of sale or deed if required.

Suggested retention period

Keep estate records and originals of receipts until the estate closes and for several years after closure (commonly 6 years) to cover any post-closing claims or audits. Alaska-specific guidance and timelines are handled in the probate statutes and by court practice; see Alaska Statutes, Title 13: https://www.akleg.gov/basis/statutes.asp#13

Sample (hypothetical) ledger entry and distribution receipt

  Ledger entry example:
  Date: 2025-06-01
  Payee: ABC Funeral Services
  Purpose: Funeral services and burial
  Invoice #: 2025-045
  Payment method: Check #1024 (cleared)
  Amount: $4,250.00
  Balance: Estate cash balance $21,750.00
  Supporting doc: "Invoice_2025-045_ABCFuneral.pdf" and bank statement page

  Distribution receipt example:
  Estate of Jane Doe, Case No. PR-2025-0001
  Received from: John Smith (heir)
  Date: 2025-07-15
  Received amount: $10,000.00
  Purpose: Interim distribution representing approximate equal share of residuary estate
  I acknowledge receipt of the above amount and agree that this payment represents (check one): [ ] Interim distribution  [x] Final distribution to the extent of the amount received
  Signature: ____________________  Date: __________
  Witness/Notary (optional): ____________________

When to consult an Alaska probate attorney

Consult an attorney if you face any of the following:

Large or disputed distributions
Conflicts among heirs
Complex creditor claims or tax issues
Unclear beneficiary designations or ambiguous will language

Helpful statutory and procedural resources

Alaska Statutes, Title 13 (Probate, Trusts, Fiduciaries) — especially Chapter 16 (Administration of Decedent’s Estate): https://www.akleg.gov/basis/statutes.asp#13.16
Alaska Court System probate forms and instructions: https://courts.alaska.gov/shc/probate/forms.htm
IRS Form W-9 (request for taxpayer ID): https://www.irs.gov/forms-pubs/about-form-w-9
IRS Form 1099-NEC (nonemployee compensation reporting): https://www.irs.gov/forms-pubs/about-form-1099-nec

Helpful Hints

Start a dedicated estate bank account — don’t mix personal and estate funds.
Scan and back up all receipts, invoices, and signed releases in addition to keeping the originals.
Number receipts or exhibits and reference those numbers in your ledger and final accounting.
When in doubt, get a signed receipt from the payee — even small distributions can lead to later disputes.
Use clear language in receipts to state whether a payment is interim or final and whether it releases further claims.
Keep vendor W-9s and track 1099 obligations to avoid IRS penalties.
If a beneficiary refuses to sign a receipt, note the refusal in writing and, if necessary, seek court direction before making further distributions.

Disclaimer: This article explains common estate bookkeeping and documentation practices under Alaska law for educational purposes only. It is not legal advice and does not create an attorney-client relationship. For advice about a particular situation, contact a licensed Alaska probate attorney or the Alaska Court System.