Annual Returns on estates are made annually by the administrator until the estate is closed. The reason is to give an accounting of the expenses incurred in the administration of the estate and to record distributions to the heirs. The final return is especially important because it is the final distribution. Look for vouchers next because these are receipts given by heirs. Sometimes there are books missing (annual returns) at the court house. Therefore, it is advisable to examine all estate documents in the prescribed time period.