Instructions For: Account For Incapacitated Adult

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 Incapacitated Adult 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 Incapacitated Adult

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

• 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-1682 - Instructions For: Account For Incapacitated Adult 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-1682, 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-1682 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-1682 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 Incapacitated Adult 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?

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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-1682 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-1682, and when in doubt— consult a qualified trust & estates lawyer for that area.

Instructions For: Account For Incapacitated Adult 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-1682 - Instructions For: Account For Incapacitated Adult 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 Incapacitated Adult 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-1682 - Instructions For: Account For Incapacitated Adult. You can use this to get an idea of the context of the form and what type of information is needed.

INSTRUCTIONS FOR ACCOUNT FOR INCAPACITATED ADULT 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 fiduciary. C. The first account must cover the period from the date of qualification through the next four months. It must be filed within six months from the date of qualification. D. Second and subsequent accounts are due within 16 months from the ending date of the prior account, and should cover no more than 12 months. You may end the account on any day of a month. 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 Virginia 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 the incapacitated adult’s personal representative, spouse, heirs or distributees. II. BEGINNING ASSETS A. Use total from Parts 1, 2 and 5 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. A conservator is required to account to the Commissioner of Accounts regarding the incapacitated person’s income and property that the conservator has received or become chargeable with. If certain federal benefits (Social Security, Supplemental Security Income, Veterans Affairs and Black Lung benefits) are paid to a designated representative (whether the conservator or another) on behalf of an incapacitated adult, and if (i) the designated representative is required to report to a federal agency for the use of such benefits and (ii) the benefits are kept in a separate account and not commingled with other conservatorship assets, the conservator does not have to account to the Commissioner of Accounts for the use of such benefits. However, the amount received must be listed on the line marked with “*”. If such benefits are kept in the same account as other conservatorship assets, then these benefits are included under Part 2 and accounted for in the same manner as the incapacitated adult’s other income. Any federal benefits paid to a conservator on behalf of the incapacitated adult for which the conservator is not required to report to a federal FORM CC-1682 (INST) (MASTER, PAGE ONE OF THREE) 11/06 agency for their use must be disclosed in Part 2 and accounted for in the same manner as the incapacitated adult’s other income. B. Itemize in chronological order in Part 2 all receipts (interest, dividends, periodic payments, etc., but not Social Security, Supplemental Security Income, Veterans Affairs and Black Lung benefits except as discussed in III.A. above) brought in during the account period. You may list all receipts from each payor in the same place, so long as each receipt is separately stated. C. Show each item of income separately. For example, show each quarterly dividend from XYZ stock rather than showing a lump sum for the year. 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 or the number of shares was incorrectly reported. VI. DISBURSEMENTS A. Do not include any disbursements from U.S. government benefits unless the amount of these benefits has to be included in Part 2 as explained in III.A. above. B. Disbursements should be listed in chronological order; however, you may group together disbursements made to the same payee, e.g. monthly nursing home payments and/or telephone, gas, and electric bills. If you group disbursements you must also group your proper vouchers and receipts in the same order as shown on the account. C. A proper voucher or a signed invoice or receipt must be provided in support of each disbursement and they must be organized in the same order as they appear on the accounting. D. Where a reimbursement is made to the fiduciary or another person for expenses paid on behalf of the incapacitated adult, evidence of the expenses paid must be provided. The Commissioner may also require evidence that the obligation paid was a debt or expense of the conservatorship. 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. FORM CC-1682 (INST) (MASTER, PAGE TWO OF THREE) 11/06 VIII. DISTRIBUTIONS A. A conservatorship comes to an end upon the death of the incapacitated adult, or when the incapacitated adult is declared competent by the Circuit Court. B. Your powers as Conservator cease when the conservatorship comes to an end. You should thereafter write no conservatorship checks; when an Administrator or Executor qualifies, then transfer all remaining assets to that fiduciary. The Administrator or Executor will pay all unsettled Conservatorship debts and expenses, including the filing fee for the Final Conservatorship Account and your final fee for serving as Conservator. C. Itemize all assets delivered to the Administrator or Executor, or to the formerly incapacitated adult. D. A proper voucher or signed receipt from the formerly incapacitated adult (if competency was restored) or from the Executor or Administrator must be provided. 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. D. Where the market value of the total assets on hand is not equal to their carrying values, show the total market value of assets on hand on the line marked “**”. X. 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 Section 64.2- 1206 and 64.2-1308. FORM CC-1682 (INST) (MASTER, PAGE THREE OF THREE) 10/12 FORM CC-1682 (SAMP) (MASTER, PAGE ONE OF THREE) 07/20 SAMPLE ACCOUNT FOR INCAPACITATED ADULT Court File No. ............................................................................... COMMONWEALTH OF VIRGINIA VA. CODE §§ 64.2-1206, 64.2-1308, 64.2-1305 Circuit Court of ................................................................................................................................................................................................................................. Estate of .............................................................................................................................................................................................. , an incapacitated adult Residence of incapacitated person: .......................................................................................................................................................................................... Type of Fiduciary: [ ] Conservator [ ] Guardian [ ] Committee [ ] Trustee for ex-service person [ ] Limited Conservator 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? [ ] yes [ ] no. From ....................................................... (date of qualification or end of last account) to ............................................ (end of this account) ACCOUNT SUMMARY 1. Beginning Assets (from Parts 1, 2 and 5 of the inventory or from the prior account) $ 102,306.65 2. Receipts* $ 37,328.08 3. Gains on Asset Sales (attach itemized list) $ 1,125.00 4. Adjustments (attach itemized list) $ 4,375.00 5. Total of 1, 2, 3 and 4 (must equal Total on Line 10) $ 145,134.73 6. Disbursements (attach itemized list) $ 34,085.00 7. Losses on Asset Sales (attach itemized list) $ 0.00 8. Distributions (final account only) (attach itemized list) $ 0.00 9. Assets on Hand (attach itemized list) (carrying value) $ 111,049.73 10.Total of 6, 7, 8 and 9 (must equal Total on Line 5) $ 145,134.73 * Any amounts received as Designed Representative but not included in 2 above. (See Va. Code Section 64.2-1312; Instruction III.A.) $ 3,000.00 ** Market Value of Assets on Hand (See Instruction IX.D.) $ 111,799.73 I (We) declare, under penalty of perjury, that this is a true and accurate accounting of the assets of this estate for the period described and that to the best of my/our knowledge all taxes have been paid or provided for. Date ........................................................................................... Fiduciary’s signature ______________________________________ Date ........................................................................................... Fiduciary’ signature _______________________________________ NOTE: Virginia law requires that every account be signed by all fiduciaries. FORM CC-1682 (SAMP) (MASTER, PAGE TWO OF THREE) 11/06 RECEIPTS: LMN Bank interest 6/25/06 53.51 7/25/06 54.17 8/25/06 55.73 9/25/06 56.59 10/25/06 56.82 11/25/06 57.80 12/25/06 58.99 1/25/07 59.40 2/25/07 60.10 3/25/07 60.95 4/25/07 61.44 5/25/07 62.30 STU Corporation, dividends 6/30/06 50.00 9/30/06 50.00 12/31/06 65.00 3/31/07 65.00 Employer’s disability payments – 10 months @ $490 4,900.00 2 months @ $510 1,020.00 5,920.00 CDO Annuity – 12 months @ $2,400 28,800.00 ABC Bank, interest 6/30/06 415.10 9/30/06 418.55 12/31/06 420.92 3/31/07 425.71 TOTAL RECEIPTS 37,328.08 GAINS ON ASSET SALES: 6/14/06 Net Proceeds of sale of 80 shares of NOP Company 5,125.00 less carrying value of 4,000.00 TOTAL GAINS 1,125.00 FORM CC-1682 (SAMP) (MASTER, PAGE THREE OF THREE) 11/06 ADJUSTMENTS: Correct 500 shares of STU Corp. from $119.75 per share on Inventory to 59,875.00 true Inventory value of $128.50/share 64,250.00 TOTAL ADJUSTMENTS: 4,375.00 DISBURSEMENTS: Check # #008 ABC Agency, bond premium 490.00 Sunshine Nursing Home 6/06-5/07, 12 months @ $2,785/month 33,420.00 #009 Dr. John Doe 50.00 #015 Dr. John Doe 50.00 #024 Dr. Mary Roe 75.00 TOTAL DISBURSEMENTS: 34,085.00 LOSSES ON ASSET SALES – none 0.00 DISTRIBUTIONS – none 0.00 ASSETS ON HAND: Fifth National Bank, Money Market Acct. #123789 20,907.73 500 shares of STU Corp. at carrying value of $128.50/share (5/31/07 market value of $130/share = $65,000) 64,250.00 Third National Bank, Savings Acct. 25,892.00 TOTAL ASSETS ON HAND 111,049.73