When all debts, taxes and expenses of administration have been paid, all tax returns have been filed and audited (if required), and all remaining assets have been distributed, the Personal Representative (through the estate’s attorney, if any) should apply to the probate court for discharge from office and all liability. Filing a Petition for Discharge does this.
The Order for Discharge formally closes the estate, terminates any further requirement of filing returns, discharges the PR from office, and discharges the Personal Representative and the surety on the PR’s bond, if any, from liability.