(a) The guardian of the estate shall attach to an account the guardian’s affidavit stating:
(1) that the account contains a correct and complete statement of the matters to which the account relates;
(2) that the guardian has paid the bond premium for the next accounting period;
(3) that the guardian has filed all tax returns of the ward due during the accounting period;
(4) that the guardian has paid all taxes the ward owed during the accounting period, the amount of the taxes, the date the guardian paid the taxes, and the name of the governmental entity to which the guardian paid the taxes; and
(5) if the guardian is a private professional guardian, a guardianship program, or the Health and Human Services Commission, whether the guardian or an individual certified under Subchapter C, Chapter 155, Government Code, who is providing guardianship services to the ward and who is swearing to the account on the guardian’s behalf, is or has been the subject of an investigation conducted by the Judicial Branch Certification Commission during the accounting period.
(b) If on the filing of the account the guardian of the estate has failed on the ward’s behalf to file a tax return or pay taxes due, the guardian shall attach to the account a description of the taxes and the reasons for the guardian’s failure to file the return or pay the taxes.