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GC-400(NI)Optional

Net Income From a Trade or Business—Standard Account

California · Judicial Council of California · Effective January 1, 2008

This form is used to tell the court about the net income that came from a trade or business for the estate of a conservatee or ward. It requires listing the date of receipt, a description, and the total amounts.

The court describes it as: Tell the court about net income from a trade or business that was received on behalf of the estate of the conservatee or ward.

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 reporting the net income from a business that belongs to the estate.

Either party may file.

Official instructions

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

Common questions

Who fills out this form?
The form is for use in guardianship or conservatorship cases and is not assigned to one specific party. The text indicates it is for the estate's records.
What does this form track?
It tracks the net income received from a trade or business for the estate of the conservatee or ward. It asks for the date of receipt and a description of the income.
Does this form require a filing fee?
The form text does not mention any filing fees.

Revision history

No changes recorded since we started tracking this form on October 9, 2026. The current version took effect January 1, 2008.

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