Administering a Decedent’s Estate in Virginia

Filing Responsibilities and Deadlines for Executors and Administrators

Serving as an executor or administrator of a decedent’s estate is an important legal responsibility. After qualification before the Clerk of the Circuit Court, a personal representative generally must complete several required filings during the administration of the estate.

The Commissioner of Accounts supervises the filing of inventories and the settlement of fiduciary accounts. Virginia law generally requires a fiduciary to account before the Commissioner of Accounts for the jurisdiction in which the fiduciary qualified. Virginia Code § 64.2-1206. [law.lis.virginia.gov]

This page provides an overview of the principal filing requirements applicable to a Virginia decedent’s estate. It is intended as general information to assist fiduciaries in understanding the administration process and is not legal advice.

Important: Your Deadlines Generally Run From Your Date of Qualification

Your date of qualification is the date on which you qualified as executor, administrator, or other personal representative in the Clerk’s Office.

Do not assume that filing deadlines run from the decedent’s date of death.

Principal Filing Deadlines

These deadlines are established principally by Virginia Code §§ 64.2-508, 64.2-1300, and 64.2-1304. [law.lis.virginia.gov], [law.lis.virginia.gov], [law.lis.virginia.gov]

Example

If you qualified as executor on January 15:

• Notice of qualification generally must be sent within 30 days;
• the Notice Affidavit and Inventory generally must be completed within four months of qualification; and
• the First Account generally must be filed within 16 months of qualification and report the applicable transactions during an accounting period not exceeding the first 12 months.

The statutory deadlines remain controlling, so fiduciaries should calculate their deadlines from their actual qualification date. [law.lis.virginia.gov], [law.lis.virginia.gov]

1. Notice of Probate or Qualification

Virginia law generally requires the personal representative to provide written notice of probate or qualification to designated interested persons, including, subject to statutory exceptions:

• the decedent’s surviving spouse;
• the decedent’s heirs at law;
• living and ascertained beneficiaries under the will, including beneficiaries of a testamentary trust; and
• certain beneficiaries under a previously probated will.

The notice generally must be delivered or sent by first-class mail within 30 days after qualification or admission of the will to probate. Virginia Code § 64.2-508 contains both the notice requirements and important exceptions concerning who must receive notice. [law.lis.virginia.gov]

The fiduciary must also record an affidavit in the Clerk’s Office establishing compliance with the notice requirement. That affidavit generally must be recorded within four months. The statute further provides that the Commissioner of Accounts may not approve a settlement until the required affidavit has been recorded. [law.lis.virginia.gov]

Virginia Forms

Notice Regarding Estate, Form CC-1616
Available through the Virginia Judicial System Probate Forms page [selfhelp.v…courts.gov]

Affidavit of Notice Regarding Estate, Form CC-1617
Available through the Virginia Judicial System Probate Forms page [selfhelp.v…courts.gov]

Waiver of Notice of Probate or Qualification, Form CC-1618
Available through the Virginia Judicial System Probate Forms page [selfhelp.v…courts.gov]

2. The Inventory

One of the first major filings is the Inventory for Decedent’s Estate.

Under Virginia Code § 64.2-1300, a personal representative generally must file an inventory with the Commissioner of Accounts within four months after the date of the order conferring authority on the fiduciary. [law.lis.virginia.gov]

The Inventory identifies estate property within the categories prescribed by Virginia law. Among other things, § 64.2-1300 addresses:

• personal estate under the fiduciary’s supervision and control;
• the decedent’s interests in multiple-party financial accounts;
• real estate over which the personal representative has a power of sale; and
• other real estate constituting an asset of the estate.

For a decedent’s estate, property reported on the Inventory is generally valued at its market value as of the date of death. [law.lis.virginia.gov]

Official Virginia Inventory Form

Form CC-1670 — Inventory for Decedent’s Estate

Download Form CC-1670 [vacourts.gov]

Official Instructions

Download Instructions for Form CC-1670 [vacourts.gov]

The official instructions expressly state that the Inventory is due within four months after qualification and provide detailed guidance concerning the assets that must be reported. [vacourts.gov]

3. What If You Discover Another Asset After Filing the Inventory?

Finding an additional bank account, refund, security, or other estate asset after filing the Inventory does not necessarily mean the asset can simply be omitted until the estate is closed.

The official Inventory instructions provide methods for reporting later-discovered assets, including an amended inventory, an additional inventory showing the newly discovered assets, or, with permission of the Commissioner of Accounts, reporting qualifying after-discovered assets on the next regular accounting. The instructions state that the required filing must be made, or permission obtained, within four months after discovery of the asset. [vacourts.gov]

Fiduciaries who discover additional property should therefore address it promptly.

4. The First Account

An accounting is different from an Inventory.

The Inventory identifies the assets subject to administration. The Account reports the financial activity occurring during administration.

Virginia Code § 64.2-1304 generally requires a personal representative to file the first account within 16 months after qualification, reporting the money and property received, chargeable to, or disbursed by the fiduciary during a period not exceeding 12 months from qualification. [law.lis.virginia.gov]

The official instructions similarly state that an account ordinarily must be filed within 16 months of qualification or the ending date of the previous accounting period and cover a period not exceeding 12 months. [vacourts.gov]

Official Virginia Accounting Form

Form CC-1680 — Account for Decedent’s Estate

Download Form CC-1680 [vacourts.gov]

Official Instructions and Sample

Download Instructions for Form CC-1680 [vacourts.gov]

5. What Is Reported on an Account?

The Virginia Account for Decedent’s Estate provides categories for reporting:

• beginning assets;
• receipts;
• gains on asset sales;
• adjustments;
• disbursements for debts and expenses;
• losses on asset sales;
• distributions to beneficiaries; and
• assets remaining on hand.

The figures must balance as required by the form. [vacourts.gov]

The official instructions also require appropriate documentation supporting the account. Fiduciaries should therefore maintain the financial records and supporting documentation necessary to substantiate estate transactions. [vacourts.gov]

Good recordkeeping should begin when you qualify, not when the Account becomes due.

6. Subsequent Accounts

If administration is not complete after the first accounting period, additional accounts generally are required.

Virginia Code § 64.2-1304 provides that, after the first account has been filed and settled, subsequent accounts covering each succeeding 12-month period are due within four months after the end of that accounting period, unless the Commissioner extends the filing period upon reasonable cause. [law.lis.virginia.gov]

Accordingly, an estate remaining open may require recurring accounts until administration is completed.

7. Copies Requested by Beneficiaries and Other Entitled Persons

A fiduciary should retain any written requests received for copies of the Inventory or Accounts.

Under Virginia Code § 64.2-1303, a personal representative generally must mail a copy of an Inventory or Account to qualifying persons who have made a proper written request. The copy generally must be sent on or before the date the document is filed with the Commissioner of Accounts. Certain statutory exclusions apply. [law.lis.virginia.gov]

The statute also provides that the Commissioner generally may not approve an Inventory or Account until 21 days after its receipt and unless the required certification concerning requested copies has been provided. [law.lis.virginia.gov]

8. A Statement in Lieu of a Formal Account May Be Available in Limited Cases

Not every estate necessarily requires the conventional accounting procedure.

Virginia Code § 64.2-1314 permits a Statement in Lieu of Settlement of Account in particular circumstances. Among other requirements, the statute applies when all distributees of an intestate estate or all residuary beneficiaries under a will are themselves personal representatives. It also requires satisfaction of additional statutory conditions, including payment of known charges, passage of at least six months following qualification, and delivery of the residue. [law.lis.virginia.gov]

Because the requirements are specific, fiduciaries should not assume they qualify merely because the estate is uncomplicated.

Form CC-1681 — Statement in Lieu of Settlement of Account for Decedent’s Estate is included among the official Virginia probate forms. [selfhelp.v…courts.gov]

9. Do Not Wait Until the Filing Deadline to Begin the Accounting

A personal representative should maintain organized estate records throughout administration.

The official Virginia accounting instructions call for documentation supporting the transactions reported in an Account. [vacourts.gov]

Keeping complete records from the beginning generally makes preparation of the Inventory and Accounts substantially easier and allows questions about missing documentation to be addressed before a filing becomes due.

10. Use the Current Virginia Forms and Instructions

The Office of the Executive Secretary of the Supreme Court of Virginia provides the forms and instructions for inventories and fiduciary accounts to the circuit court clerks. Virginia Code § 64.2-1308. [law.lis.virginia.gov]

Fiduciaries should use the current official forms rather than an older saved copy.

Official Resources

Virginia Judicial System – Probate Forms
View Probate Forms [selfhelp.v…courts.gov]

Virginia Circuit Court Fiduciary Forms
View Fiduciary Forms [vacourts.gov]

Virginia Circuit Court Forms and Instructions
View Circuit Court Forms [vacourts.gov]

Virginia Code, Chapter 13: Inventories and Accounts
Read Virginia Code Chapter 13 [law.lis.virginia.gov]

Quick Reference for Executors and Administrators

Within 30 Days

Send required Notice of Probate or Qualification.

Within 4 Months

Record the Affidavit of Notice.

File the Inventory with the Commissioner of Accounts.

During Administration

Maintain complete financial records and supporting documentation.

Preserve written requests for copies of Inventories or Accounts and comply with Virginia Code § 64.2-1303 when applicable. [law.lis.virginia.gov]

Within 16 Months

File the First Account, unless a statutory exception or different authorized filing applies.

If the Estate Remains Open

Continue filing required accounts for succeeding accounting periods until administration is completed. [law.lis.virginia.gov]

Questions About a Filing?

The Commissioner of Accounts reviews fiduciary filings as part of Virginia’s court-supervised estate administration system. Fiduciaries should carefully review the forms and instructions provided at qualification and the current requirements applicable to their particular estate.

The Office of the Assistant Commissioner of Accounts may provide information concerning filing requirements, forms, deadlines, documentation requirements, and the status of filings before the office. The office does not serve as the attorney for the estate, the fiduciary, beneficiaries, heirs, or creditors and cannot provide private legal advice.

When an estate involves disputed claims, interpretation of a will, questions concerning beneficiary rights, potentially insolvent assets, tax issues, contested distributions, fiduciary liability, or other legal questions, the fiduciary should consider consulting qualified legal or tax counsel.

Important Notice

This webpage provides general information concerning the administration of decedents’ estates under Virginia law. It is not intended to provide legal advice or to address every circumstance that may arise in estate administration.

Virginia law, court orders, and the requirements applicable to a particular estate control over this general information.

Frequently Asked Questions for Executors and Administrators

Administering a Decedent’s Estate in Virginia

Serving as an executor or administrator can feel overwhelming, particularly if you have never administered an estate before. The questions below provide general guidance concerning some of the filings commonly required in the administration of a Virginia decedent’s estate.

The Commissioner of Accounts has statutory responsibilities concerning the supervision of fiduciaries and settlement of fiduciary accounts. [law.lis.virginia.gov]

1. What is a fiduciary?

For purposes of a decedent’s estate, the fiduciary is generally the person who has qualified to administer the estate.

If the decedent left a will naming a person to administer the estate, that person generally serves as the executor after qualification. If administration is granted where there is no executor serving, the fiduciary may serve as an administrator or administrator with the will annexed, depending upon the circumstances.

On this website, we often use the term personal representative to refer collectively to executors and administrators.

2. What is my “date of qualification,” and why is it important?

Your date of qualification is the date on which the court or Clerk of the Circuit Court entered the order giving you authority to administer the estate.

Keep this date readily available. Many important estate-administration deadlines are calculated from your qualification date, not from the decedent’s date of death.

For example, the Inventory generally must be filed within four months after the order conferring authority, and the first Account generally must be filed within 16 months after qualification. [law.lis.virginia.gov], [law.lis.virginia.gov]

3. What should I do first after I qualify?

One of your first responsibilities is determining what property is part of the estate and gathering the information necessary to administer it.

You should also review the written materials provided when you qualified and immediately note the deadlines applicable to your estate.

A good practice is to create an estate file containing your qualification papers and records relating to estate assets, receipts, expenses, distributions, and other estate transactions.

4. Do I have to notify the heirs and beneficiaries?

Virginia law generally requires a personal representative to provide a written Notice of Probate or Qualification to specified persons, including the surviving spouse, heirs at law, and designated beneficiaries, subject to several statutory exceptions. Virginia Code § 64.2-508 identifies who must receive notice and who is exempt. [law.lis.virginia.gov]

Because the exceptions can matter, fiduciaries should review the statute and official instructions rather than assuming that every heir or beneficiary must receive the same notice.

The Virginia Judicial System Probate Forms page contains:

• CC-1616 – Notice Regarding Estate
• CC-1617 – Affidavit of Notice Regarding Estate
• CC-1618 – Waiver of Notice of Probate or Qualification [selfhelp.v…courts.gov]

View Virginia Probate Forms

5. What is an Inventory?

The Inventory is the fiduciary’s report identifying the estate property required to be reported under Virginia law.

Virginia Code § 64.2-1300 generally requires a personal representative to report:

• personal property under the fiduciary’s supervision and control;
• the decedent’s interest in certain multiple-party accounts;
• real estate over which the personal representative has the power of sale; and
• other real estate constituting an asset of the decedent’s estate.

For a decedent’s estate, the statute generally requires the property to be reported at its market value as of the date of death. [law.lis.virginia.gov]

6. When is my Inventory due?

Generally, within four months after the date of the order giving you authority to administer the estate. [law.lis.virginia.gov]

The official instructions for Form CC-1670 describe this as four months after you were sworn in as administrator, executor, or curator, your “date of qualification.” [vacourts.gov]

Official form:
CC-1670 – Inventory for Decedent’s Estate [vacourts.gov]

Official instructions:
Instructions for Inventory – Decedent’s Estate [vacourts.gov]

View all Virginia fiduciary forms

7. What if I find another asset after I file the Inventory?

Do not ignore it.

The official Virginia instructions state that an after-discovered asset must be reported by:

1. filing an amended Inventory showing all estate assets;
2. filing an additional Inventory showing only the after-discovered assets; or
3. with permission of the Commissioner of Accounts, reporting the after-discovered asset on the estate’s next regular accounting.

The filing must be made, or permission obtained, within four months after discovery of the asset. [vacourts.gov]

8. What is the difference between an Inventory and an Account?

Think of them as answering two different questions:

Inventory: What property did the estate have?

Account: What happened to the estate property while I was administering it?

The Account reports money and other property the fiduciary received, became chargeable with, or disbursed during the applicable accounting period. [law.lis.virginia.gov]

9. When is my first Account due?

A personal representative generally must file the first Account within 16 months after qualification.

That Account reports the money and other property received, chargeable to, or disbursed by the fiduciary during a period of up to 12 months from qualification. [law.lis.virginia.gov]

The official Virginia form is CC-1680 – Account for Decedent’s Estate, and the Virginia Judicial System provides both instructions and a sample. [selfhelp.v…courts.gov]

View Virginia Probate and Accounting Forms

10. What if the estate is not finished when the first Account is due?

You generally still must file the required Account.

After the first Account has been filed and settled, second and subsequent Accounts cover succeeding 12-month periods and generally are due within four months after the end of each such accounting period. The Commissioner of Accounts may extend the filing period upon reasonable cause. [law.lis.virginia.gov]

In other words, an estate does not have to be ready to close before an Account becomes due.

11. Do I need receipts and financial records?

You should maintain the records needed to support the transactions you report.

Do not wait until the Account is due to reconstruct the estate’s financial history. Maintaining organized records throughout administration makes preparation and review of the Account considerably easier.

12. Should I keep estate money separate from my own money?

As a practical fiduciary-recordkeeping matter, estate transactions should be readily identifiable and supported by appropriate records.

Maintaining a clear financial history is particularly important because the fiduciary ultimately must account for the money and property that the fiduciary received, became chargeable with, and disbursed. Virginia Code § 64.2-1304 establishes that accounting obligation. [law.lis.virginia.gov]

13. Does a beneficiary have the right to receive a copy of an Inventory or Account?

Certain persons who received the statutory probate notice may request copies in writing.

When a qualifying written request has been received, Virginia Code § 64.2-1303 generally requires the personal representative to send the requested Inventory or Account on or before the date it is filed with the Commissioner of Accounts, subject to the statutory exceptions. [law.lis.virginia.gov]

The statute also requires the filing to identify the persons to whom requested copies were mailed, their addresses, and the mailing dates before approval by the Commissioner. [law.lis.virginia.gov]

14. Can I distribute the estate as soon as I collect the assets?

Do not assume that collecting the assets means the estate is ready for distribution.

Before making distributions, a fiduciary should consider the estate’s outstanding debts, expenses, taxes, claims, specific provisions of the will, and other obligations.

If you are uncertain whether a proposed distribution is legally appropriate, consider obtaining advice from an attorney before making it. The Commissioner of Accounts does not serve as legal counsel to the fiduciary.

15. What if there may not be enough money to pay everyone?

An estate that may lack sufficient assets to satisfy its obligations presents additional legal issues.

A fiduciary should not simply pay bills in the order in which they arrive without determining the legal consequences. If you believe the estate may be insolvent, obtaining legal advice before paying creditors or making beneficiary distributions may help avoid an improper payment.

16. What is a Statement in Lieu of an Account?

Virginia law permits a Statement in Lieu of Settlement of Account in certain limited circumstances.

Among other statutory requirements, Virginia Code § 64.2-1314 applies where all distributees of an intestate estate, or all residuary beneficiaries under a will, are personal representatives of the estate. The statute also requires that all known charges against the estate have been paid, at least six months have elapsed since qualification, and the estate residue has been delivered to the distributees or beneficiaries. Additional requirements apply. [law.lis.virginia.gov]

The official form is:

CC-1681 – Statement in Lieu of Settlement of Account for Decedent’s Estate. [selfhelp.v…courts.gov]

Do not assume that a Statement in Lieu is available simply because the estate is small or uncomplicated.

17. What if I think I can eventually file a Statement in Lieu, but the normal Account deadline arrives first?

Virginia law specifically addresses that situation.

If the requirements for a Statement in Lieu cannot be satisfied by the deadline established for the Account, the personal representative must timely file either an interim Account or a written notice under oath stating the intention to file a Statement in Lieu when its requirements are met and explaining why it cannot presently be filed. Further annual filings may be required until the Statement in Lieu is filed. [law.lis.virginia.gov]

18. Does every estate have to file an Inventory and Account?

There are statutory exceptions.

For example, Virginia Code § 64.2-1301 provides an exception for a personal representative qualifying solely to pursue a wrongful-death action under Virginia Code § 8.01-50, subject to the circumstances specified in that statute. [law.lis.virginia.gov]

Other exceptions or alternative procedures may apply depending upon the estate.

Do not assume that your estate is exempt from filing unless the applicable law or the Commissioner’s office confirms the filing obligation.

19. Can an Account or Inventory be required earlier than the normal deadline?

Yes. Although Virginia Code § 64.2-1304 establishes the ordinary accounting deadlines, it also provides that an Account may be filed earlier and that the Commissioner of Accounts or Circuit Court may require an earlier Account upon reasonable cause shown. [law.lis.virginia.gov]

20. What happens if I miss a filing deadline?

Do not ignore an overdue filing.

Virginia law gives Commissioners of Accounts responsibilities and enforcement authority concerning fiduciary filings. Chapter 12 of Title 64.2 includes specific provisions concerning enforcement of inventories and failures to account. [law.lis.virginia.gov]

If your filing is already late, contact the appropriate Commissioner of Accounts’ office and address the filing promptly.

21. Does the Commissioner of Accounts represent me?

No.

The Commissioner of Accounts performs statutory supervisory and accounting functions within Virginia’s fiduciary system. Virginia law provides that Commissioners of Accounts have general supervision over fiduciaries admitted to qualify in the court or before the Clerk and make ex parte settlements of fiduciary accounts. [law.lis.virginia.gov]

The Commissioner and Assistant Commissioner do not serve as the private attorney for the executor, administrator, beneficiary, heir, or creditor.

Questions requiring legal advice concerning interpretation of a will, contested claims, entitlement to property, tax consequences, fiduciary liability, beneficiary disputes, or proposed distributions should generally be directed to qualified legal counsel.

22. What does the Assistant Commissioner of Accounts do?

Virginia Code § 64.2-1201 permits circuit court judges to appoint Assistant Commissioners of Accounts. Assistant Commissioners may perform the duties and exercise the powers of the Commissioner in matters delegated to them, subject to the statutory limitations governing when they may act. [law.lis.virginia.gov]

Accordingly, if an estate matter has been delegated to an Assistant Commissioner, the Assistant Commissioner may perform the applicable review and settlement functions authorized by law.

23. Where can I find the official Virginia forms?

The Virginia Judicial System Probate Forms page provides official probate and fiduciary forms, including:

• CC-1616 – Notice Regarding Estate
• CC-1617 – Affidavit of Notice Regarding Estate
• CC-1618 – Waiver of Notice of Probate or Qualification
• CC-1670 – Inventory for Decedent’s Estate
• CC-1680 – Account for Decedent’s Estate
• CC-1681 – Statement in Lieu of Settlement of Account for Decedent’s Estate
• the corresponding instructions and, where available, samples. [selfhelp.v…courts.gov]

Virginia Judicial System – Probate Forms

Virginia Circuit Court – Fiduciary Forms [vacourts.gov]

The Deadlines to Remember

For many Virginia decedent’s estates, these are the dates fiduciaries should place on their calendars immediately:

Within 30 days:
Address the required Notice of Probate or Qualification under Virginia Code § 64.2-508, subject to the statute’s requirements and exceptions. [law.lis.virginia.gov]

Within 4 months after qualification:
File the Inventory for Decedent’s Estate (CC-1670). [law.lis.virginia.gov], [vacourts.gov]

Within 16 months after qualification:
File the First Account (CC-1680) unless an applicable statutory exception or alternative procedure applies. [law.lis.virginia.gov]

If administration continues:
Subsequent Accounts generally cover succeeding 12-month periods and are due within four months after the end of the applicable period. [law.lis.virginia.gov]

A Final Reminder to Fiduciaries

Being appointed executor or administrator gives you legal authority to administer an estate, but it also carries significant responsibilities. Pay attention to your qualification date, maintain good records from the beginning, preserve supporting documentation, and do not wait until a filing is due to begin preparing it.

If you are unsure how to complete a required filing, contact the appropriate Commissioner of Accounts’ office regarding its filing requirements.

If your question concerns what you should legally do on behalf of the estate, particularly where beneficiaries, creditors, disputed property, taxes, interpretation of a will, or potential liability are involved, you should consider consulting an attorney.

Important Notice

This FAQ provides general public information concerning Virginia estate administration. It does not constitute legal advice and does not replace the requirements of the Code of Virginia, an applicable court order, or instructions applicable to a particular estate.