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GC-400(B)Optional

Schedule B, Gains on Sales—Standard and Simplified Accounts

California · Judicial Council of California · Effective January 1, 2015

This form is used to tell the court about any property that was sold from a person's estate during a specific time. It asks for details like the original value, the sale price, and the resulting gain for each item sold.

The court describes it as: Tell the court about any of the conservatee or ward's estate that was sold during the period that resulted in a gain.

Open the official PDFfrom Judicial Council of California

Where this fits in a case

General & info

Information / general use — not tied to one step of a case

This form is used in guardianship or conservatorship cases when the estate has sold property during the accounting period.

Either party may file.

Official instructions

How-to guides published by the court for this form.

Common questions

What is this form for?
This form, Schedule B, is used to report any gains that happened when property in an estate was sold during an accounting period.
Who fills out this form?
The form is for use in guardianship or conservatorship cases.

Revision history

No changes recorded since we started tracking this form on October 9, 2026. The current version took effect January 1, 2015.

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