Instructions For: Account For Decedent's Estate

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Instructions For: Account For Decedent's Estate is a commonly used form within Virginia. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Instructions For: Account For Decedent's Estate

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Instructions For: Account For Decedent's Estate:

• This form pertains to the State of Virginia

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Virginia’s Form CC-1680 - Instructions For: Account For Decedent's Estate up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct Virginia form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some Virginia probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form CC-1680, take a break, and then review. Probate and estate settlement processes in VA are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form CC-1680 online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form CC-1680 witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Instructions For: Account For Decedent's Estate to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

👉 Find and Contact your Local Probate Court

👉 What is a Domicile Jurisdiction?

Sponsored by Atticus App

Need help with Virginia Probate?

Join all the other families who have trusted Atticus through probate, and experience the peace that comes from knowing you're taking the right steps, spending the least amount of money, and not wasting a single second.

Start for free

Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Virginia.

5 reasons you should submit CC-1680 as quickly as possible:

1. The sooner you begin, the faster Virginia can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
   
   Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Virginia. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

5. If a house in the State of Virginia is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for Virginia probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Virginia probate clerk or court for exact answers regarding Form CC-1680, and when in doubt— consult a qualified trust & estates lawyer for that area.

Instructions For: Account For Decedent's Estate is one of the many probate court forms available for download through Atticus.

It may also be available through some Virginia probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Virginia.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form CC-1680 - Instructions For: Account For Decedent's Estate f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Virginia probate court office.

Instructions For: Account For Decedent's Estate is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Virginia-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

Here’s the text, verbatim, that is found on Virginia Form CC-1680 - Instructions For: Account For Decedent's Estate. You can use this to get an idea of the context of the form and what type of information is needed.

FORM CC-1680 (INST) (MASTER, PAGE ONE OF THREE) 11/06 INSTRUCTIONS FOR ACCOUNT FOR DECEDENT’S ESTATE I. GENERAL A. Accounts must be filed with the Commissioner of Accounts. Ask the Commissioner how many copies are required to be filed. B. Accounts must be signed by each of the executors, administrators or curators. C. An account must be filed within 16 months of qualification or the date of the last account period, covering a period not exceeding 12 months. You may end the account on any day of a month. Note: A Curator must file the First Account within six months of qualification covering a period not to exceed four months. D. Although your First Account will begin with the date of your qualification, nonetheless, your Inventory will reflect date of death values and hence you must also account for income received between the date of death and the date of qualification. E. Appropriate documentation to prove the account (as set forth below) must accompany the account. Whenever these instructions refer to a receipt, statement, invoice, etc., you must furnish the original of the document in question to the Commissioner. If you seek to use a photocopy of a check as a voucher or receipt, a copy of both sides of the canceled check shall be sufficient, or a copy of the front side of the check, and the periodic statement from the financial institution showing the check number and amount that coincides with the copy shall be sufficient, provided such copy was made in the regular course of business in accordance with the admissibility requirements of Va. Code Section 8.01-391, and provided further that the Commissioner of Accounts may require a fiduciary to exhibit a proper voucher for a specific payment or for distributions to beneficiaries or distributees. II. BEGINNING ASSETS A. Use total from Parts 1 and 3 of the Inventory (including Amended or Supplemental Inventory) if this is a First Account. B. Use total Assets on Hand (at carrying value) from prior account if this is a Second or later account. III. RECEIPTS A. Itemize in chronological order all interest, dividends, rental income, refunds and any other income received during the accounting period. You may list all receipts from each payor in the same place, so long as each receipt is separately stated. B. Show each item of income separately. For example, show each quarterly dividend from XYZ Stock rather than showing a lump sum for the year. FORM CC-1680 (INST) (MASTER, PAGE TWO OF THREE) 11/06 IV. GAINS ON ASSET SALES A. For securities sold by a broker, show net proceeds less carrying value of asset sold. In all other cases show total sales proceeds less costs of sale and less carrying value of asset sold. B. Provide original broker’s statement or signed settlement sheet as verification. V. ADJUSTMENTS A. If you received permission from the Commissioner of Accounts not to file a Supplemental Inventory, itemize any additional assets discovered that were not reported previously. B. Show any corrections to items reported on the Inventory or prior account, e.g. where the value of an asset was incorrectly reported or the number of shares was incorrectly reported. VI. DISBURSEMENTS FOR DEBTS AND EXPENSES A. All disbursements made from estate funds should be listed in chronological order. You may group disbursements by payee. If you group disbursements, you must also group your proper vouchers and receipts in the same order as shown on your account. B. A proper voucher or a signed invoice or receipt from each payee must be provided in support of each disbursement and they must be organized in the same order as they appear on the accounting. The Commissioner may also require evidence that the obligation paid was a debt or expense of the estate. C. Where a reimbursement is made to the fiduciary or another person for expenses paid on behalf of the estate, evidence of the expenses paid must be provided. The Commissioner may also require further evidence that the obligation paid was a debt or expense of the estate. VII. LOSSES ON ASSET SALES A. Show carrying value of assets sold less total sales proceeds. B. Provide copy of broker’s statement or signed settlement sheet as verification. VIII. DISTRIBUTIONS TO BENEFICIARIES A. All distributions should be listed in chronological order stating the beneficiary’s name, description of asset delivered and its value. B. A proper voucher or signed receipt from each recipient of a specific bequest or distribution of residue must be provided. Canceled checks must be endorsed on the back by the beneficiary. IX. ASSETS ON HAND A. Itemize each asset remaining on hand at its carrying value as of the ending date of this Account. B. Where the market value of the asset is not equal to its carrying value, show the market value in parentheses within the asset description, or attach a separate itemized list. C. Provide verification of the existence of each asset, i.e., bank statements (reconciled to agree with your account balance), broker’s statements or original stock certificates, original notes, copies of K-1 forms, titles to cars or boats. To verify jewelry and furnishings, a statement from a disinterested third party certifying the existence and location of said items will be acceptable. FORM CC-1680 (INST) (MASTER, PAGE THREE OF THREE) 10/12 X. CAUTION In some special cases, e.g. where the will creates a trust, where a life estate is created, or where a federal estate tax return is required, the receipts and disbursements must be characterized as either principal or income. XI. FORMAT A. The use of the Account Summary form is strongly encouraged. If this format is not used, the information required by this form must be summarized on one page. B. The itemized lists attached to the Account Summary form must comply with these Instructions and the accompanying Sample Account, or else you must make a complete accounting that complies with the provisions of Virginia Code Sections 64.2-1206 and 64.2-1308. C. However, you may be eligible to file a short form account entitled “Statement in Lieu of Account for Decedent’s Estate,” but only if all of the residual beneficiaries of the estate are also fiduciaries. See Va. Code Section 64.2-1314 and Form CC-1681 for further information. XII. COPIES OF THE ACCOUNT A. Every administrator or executor filing an account with the Commissioner of Accounts, or any document making changes to an account, is required by law to send a copy of it by first class mail to every entitled person from whom a written request has been received. B. The entitled persons whose request must be honored are the same persons to whom the administrator or executor was required to send Notice of Probate with two exceptions: (1) persons who would take only as heirs at law in a case where all of the decedent’s probate estate is disposed of by will, and (2) beneficiaries whose gifts have been satisfied in full prior to such filing. C. An entitled person may make a proper request to an administrator or executor at any time, it may relate to one specific filing or to all filings to be made, but it is not effective for filings made prior to receipt of the written request. D. The Commissioner of Accounts is prohibited by law from approving an account unless it contains a statement that any copies requested pursuant to Virginia Code Section 26-12.4 have been mailed, and shows the names and addresses of the persons to whom they were mailed, and the date of such mailings. Check-boxes are provided on Page 1 of the Account Form for use in certifying to the Commissioner that copies were sent, or that no copies were requested. If copies were sent, the persons to whom they were sent, their addresses, and the dates of mailing, must be shown on Page 2. Page 1 of 4 FORM CC-1680 (SAMP) MASTER 07/18 SAMPLE ACCOUNT FOR DECEDENT'S ESTATE Court File No. ....................................................................... COMMONWEALTH OF VIRGINIA VA. CODE §§ 64.2-1206, 64.2-1308 Circuit Court of .................................................................................................................................................................................................................................. Estate of .................................................................................................................. , Deceased Date of decedent’s death ........................................... Type of Fiduciary: [ ] Executor [ ] Administrator of intestate [ ] Administrator, c.t.a. [ ] Curator Name of fiduciary .............................................................................................................. Day telephone .............................................................................. Mailing address ................................................................................................................................................................................................................................... Name of other fiduciary .................................................................................................. Day telephone .............................................................................. Mailing address ................................................................................................................................................................................................................................... ...................................................................................................................................................................................................................................................................... This is account number [ ] one [ ] two [ ] three [ ] ........................................ Is this a final account? [ ] y es [ ] no. From .......................................... (date of qualification* or end of last account) to .................................... (end of this account) *First account must also include income/disbursement activity from date of death. ACCOUNT SUMMARY 1. Beginning Assets (from Parts 1 and 3 of the inventory or from the prior account) $ 101,259.54 2. Receipts (attach itemized list) $ 8,946.87 3. Gains on Asset Sales (attach itemized list) $ 400.00 4. Adjustments (attach itemized list) $ 10,000.00 5. Total of 1, 2, 3 and 4 (must equal Total in Line 10) $120,606.41 6. Disbursements for Debts & Expenses (attach itemized list) $ 4,138.90 7. Losses on Asset Sales (attach itemized list) $ 539.25 8. Distributions to Beneficiaries (attach itemized list) $ 10,700.00 9. Assets on Hand (attach itemized list) $ 105,228.26 10. Total of 6, 7, 8 and 9 (must equal Total in Line 5) Market Value of Assets on Hand $ 108,228.26 $120,606.41 1. I (We) certify that this is a true and accurate accounting of the assets of this estate for the period described, and if this is a final account, that to the best of my (our) knowledge all taxes have been paid and provided for. 2. I (we) also certify and affirm that (choose one): A. [ ] On or before the date of filing this Account with the Commissioner of Accounts, I(we) sent a copy of it by first class mail to every person entitled to a copy, pursuant to Virginia Code Section 64.2-1303, who made a written request therefor. The names and addresses of the persons to whom copies were sent and the dates they were mailed are shown on Page 2. or B. [ ] No person entitled to a copy of this Account pursuant to Virginia Code Section 64.2-1303 made a written request therefor. Date ............................................................... Fiduciary’s Signatures ____________________________________________________ Date ............................................................... Fiduciary’s Signatures ____________________________________________________ Note: Virginia law requires that every account be signed by all fiduciaries. Page 2 of 4 FORM CC-1680 (SAMP) MASTER 10/12 Certificate of Mailing I, the undersigned, do hereby certify that I have mailed a copy of the foregoing A CCOUNT FOR DECEDENT’S EST ATE to the following individuals on this the ..................................... day of ....................................................................................... 20 .............................. __________________________________________ __________________________________________ Executor/Administrator Executor/Administrator __________________________________________ Executor/Administrator Name of Recipient Name of Recipient Address Address City State ZIP City State ZIP Name of Recipient Name of Recipient Address Address City State ZIP City State ZIP Name of Recipient Name of Recipient Address Address City State ZIP City State ZIP Add pages as necessary. Page 3 of 4 FORM CC-1680 (SAMP) MASTER 10/12 RECEIPTS: ABC Bank, interest 05/10/96 8.65 06/10/96 8.65 07/10/96 8.68 08/10/96 8.69 09/10/96 8.77 10/10/96 8.81 11/10/96 8.85 12/10/96 8.94 01/10/97 8.97 02/10/97 9.05 03/10/97 9.15 XYZ Company Dividends 06/30/96 30.00 09/30/96 30.00 12/31/96 40.00 ZB Inc., Dividends 06/30/96 1,500.00 09/30/96 1,500.00 12/31/96 1,575.00 03/31/97 1,575.00 DEF Bank, interest 11/06/96 12.01 12/06/96 12.74 01/06/97 12.90 02/06/97 13.13 03/06/97 13.50 IRS Refund for 1995 taxes 1,252.00 ABC Brokerage Cash Account interest 05/30/96 99.54 06/30/96 116.23 07/30/96 116.92 08/30/96 117.44 09/30/96 118.06 10/30/96 118.52 11/30/96 118.95 12/30/96 119.01 01/30/97 119.20 02/28/97 119.50 03/30/97 120.01 TOTAL RECEIPTS $ 8,946.87 Page 4 of 4 FORM CC-1680 (SAMP) MASTER 10/12 GAINS ON ASSET SALES: 06/10/96 Proceeds from sale of 1995 Dodge Caravan $6,750 less carrying value of $6,500 250.00 01/15/97 Proceeds from sale of 20 shares of XYZ Company $2,150 less carrying value of $2,000 is gain of 150.00 TOTAL GAINS 400.00 ADJUSTMENTS ZB Inc. 1000 shares date of death value was $60/Share not 60,000.00 $50/Share as shown on Inventory -50,000.00 TOTAL ADJUSTMENT 10,000.00 DISBURSEMENTS: Check # 001 Clerk of Court, qualification 525.50 002 EFG Funeral Ho me 2,050.28 003 Commr. of Accts., inventory 113.00 004 IRS 1996 income tax 324.10 005 ASIV Credit Card-debt 1,126.02 TOTAL DISBURSEMENTS 4,138.90 LOSSES ON ASSET SALES: 6/29/96 Proceeds from sale of household furnishings 2,560.75 less carrying value 3,100.00 TOTAL LOSSES 539.25 DISTRIBUTIONS: 09/13/96 Sally J. Doe, diamo nd engagement ring per Article IV 700.00 09/13/96 Sally J. Doe, cash advance as 50% residual beneficiary 5,000.00 09/13/96 Jane S. Doe, cash advance as 50% residual beneficiary 5,000.00 TOTAL DISTRIBUTIONS 10,700.00 ASSETS ON HAND: ABC Bank, Money Market Acct. #12345-6 24,114.83 ABC Brokerage Cash Acct., 67890-1 21,113.43 ZB Inc., 1000 shares at carrying value of $60/share (market value 3/31/97 $63/sh = $63,000) 60,000.00 TOTAL ASSETS ON HAND $105,228.26