Virginia Executor & Trustee Checklist
You've been named executor or trustee in Virginia — and probably handed no instructions. This is the ordered list of what to do, in the sequence Virginia expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal representative — 'executor' if named in a will, 'administrator' if court-appointed for an intestate estate
- Court
- Circuit Court — qualification handled by the Clerk of the Circuit Court; ongoing supervision by a court-appointed Commissioner of Accounts who audits inventories and accountings
- Appointment document
- Certificate of Qualification (Virginia does not formally use 'letters testamentary')
- Creditor claim window
- No mandatory publication in most estates; a new OPTIONAL published-notice claim cutoff took effect July 1, 2026
- Inventory deadline
- Filed with the Commissioner of Accounts within 4 months of qualification
- Trustee notice deadline
- 60 days
- State death tax
- No Virginia estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Circuit Court — qualification handled by the Clerk of the Circuit Court; ongoing supervision by a court-appointed Commissioner of Accounts who audits inventories and accountings.
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This is the document that proves you have authority to act as Personal representative — 'executor' if named in a will, 'administrator' if court-appointed for an intestate estate.
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Optional procedures: a 'debts and demands' hearing before the Commissioner of Accounts (§ 64.2-550) and a court 'show cause' order 6 months after qualification. New § 64.2-508.1 (2026): optional published notice — claim deadline the later of 6 months from first publication or 90 days after mailed notice.
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Filed with the Commissioner of Accounts within 4 months of qualification (§ 64.2-1300); amended inventory within 4 months of discovering after-found assets.
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Written notice of probate/qualification to the surviving spouse, all heirs at law, and all will beneficiaries within 30 days of qualification (§ 64.2-508(D)); an affidavit of notice is recorded within 4 months.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No Virginia estate tax (repealed for deaths on/after July 1, 2007) and no inheritance tax. Virginia does impose a probate tax of 10¢ per $100 of estate value (estates ≤ $15,000 exempt).
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final/first accounting to the Commissioner of Accounts within 16 months of qualification, covering the first 12 months (§ 64.2-1304); subsequent accounts within 4 months after each succeeding 12-month period. A statement in lieu of accounting is available where all distributees are the PRs (§ 64.2-1314).
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — Virginia UTC (§ 64.2-775): notify qualified beneficiaries within 60 days of accepting trusteeship and within 60 days of learning a trust became irrevocable (settlor's death).
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Optional procedures: a 'debts and demands' hearing before the Commissioner of Accounts (§ 64.2-550) and a court 'show cause' order 6 months after qualification. New § 64.2-508.1 (2026): optional published notice — claim deadline the later of 6 months from first publication or 90 days after mailed notice.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Virginia
Small Estate Act affidavit (§§ 64.2-600/601) — threshold now $75,000 personal probate estate (raised from $50,000 effective July 1, 2025); 60-day wait after death; real property excluded.
Final/first accounting to the Commissioner of Accounts within 16 months of qualification, covering the first 12 months (§ 64.2-1304); subsequent accounts within 4 months after each succeeding 12-month period. A statement in lieu of accounting is available where all distributees are the PRs (§ 64.2-1314).
The Commissioner of Accounts system is unique to Virginia — a court-appointed attorney audits every inventory/accounting and approves fiduciary compensation. Self-qualification at the clerk's office (no court hearing). A probate tax of $1 per $1,000 is due at probate.
Sources — investigate further
The steps above are drawn from Virginia's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.