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The J187 form pdf download is the official Liquidation and Distribution Account form executors require under Section 35 of the Administration of Estates Act 66 of 1965. It records the financial winding-up of a deceased estate and supports the inspection notice that follows in the Government Gazette.
ALSO READ: Download Form J187 — Liquidation and Distribution Accounts in Deceased Estates
Where to obtain the form
The form is prescribed by the Master of the High Court and listed by the Department of Justice and Constitutional Development at justice.gov.za. Legal Notice Publishing also supplies the form on request. Submit your details through the request quote and process information page and the form is sent directly to you.
When the J187 is filed
The J187 is filed once the executor has compiled the Liquidation and Distribution Account. It is submitted to the Master of the High Court under whose jurisdiction the estate falls. After examination by the Master the account must lie open for inspection at the Master’s Office and at the Magistrate’s Court of the district where the deceased was ordinarily resident.
What the form records
The J187 sets out estate assets liabilities recoveries and distribution to heirs. It includes the estate number issued by the Master the deceased’s full details the period covered by the account and a schedule of supporting documents. The J187 statutory wording reference for 2026 sets out the prescribed format.
Publication of the inspection notice
Once the Master approves the account the executor must advertise the lying-for-inspection notice. Legal Notice Publishing publishes the Section 35(5) notice in both the Government Gazette and the Nuusflits online newspaper which adheres to the Master’s directive in all nine provinces. Proof of publication is supplied for the estate file.
J187 versus J193
The J193 is published at the start of the estate process and calls on creditors to lodge claims within 30 days. The J187 is published once the Master has examined the L&D account. Both notices follow prescribed statutory wording. For a side-by-side reference read our overview of J193 and J187 deceased estate notices.
Government Gazette deadlines
The Government Gazette is published weekly on a Friday with strict cut-off times for legal notices. Late submission pushes the notice into the following week and extends the period before distribution can proceed. Legal Notice Publishing submits notices in line with the Gazette deadline and confirms the publication date in writing.
Proof of publication for the estate file
Once the J187 notice has appeared in the Government Gazette and the Nuusflits online newspaper proof of publication is issued for the executor’s file. The Master expects this proof before confirming the L&D account and authorising distribution to heirs.
Using the J187 form pdf download in practice
The J187 form pdf download is one component of a wider statutory process. The executor completes the form submits it to the Master and arranges publication within the prescribed deadlines. Errors at the form stage delay every step that follows.
Online publication and the Master’s directive
The Master’s directive permits estate notices to be published in qualifying online newspapers in addition to the Government Gazette. Nuusflits is registered as a qualifying online newspaper across all nine provinces which makes it suitable for the Section 35(5) notice regardless of where the deceased was resident.
Estate number and identification
Every J187 notice must reflect the correct estate number issued by the Master. An incorrect or missing estate number is a frequent cause of rejection at the publication stage. Confirm the number against the Letters of Executorship before submitting the notice for publication.
Cost considerations for executors
Publication cost is fixed by the Government Printing Works for the Gazette and quoted separately for the newspaper component. The J187 form pdf download itself carries no cost. The cost of the notice publication forms part of the estate administration expenses recorded in the L&D account.
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