Being named executor (called a “personal representative” in Virginia) of a loved one’s estate is both an honor and a significant responsibility. If you’ve just been appointed, you may be feeling overwhelmed by the list of things you’re supposed to do — often while grieving. This guide gives you a practical, step-by-step overview of executor duties in Virginia, including key deadlines under the 30/4/16 rule.
This is general legal information, not advice for your specific situation. Estate administration in Virginia is a legal process with specific deadlines and requirements. An executor who makes mistakes can be personally liable. Consulting a Virginia probate attorney is strongly recommended.
Step 1: Probate the Will and Qualify as Executor
Before you can legally act as executor, you must “qualify” with the circuit court in the Virginia city or county where the decedent was domiciled at death. Here’s what that involves:
- File the original will with the circuit court clerk’s office
- File a List of Heirs (Form CC-1611) identifying the decedent’s heirs at law
- Take an oath as personal representative
- Post a bond (if required — waivers are common when directed by the will)
- Obtain a Certificate of Qualification (the document authorizing you to act)
- Pay the state and local probate tax (approximately $1 per $1,000 of estate value at the state level, plus local fees), though estates valued at $15,000 or less are exempt from the probate tax entirely
Once you qualify, you are legally authorized to gather assets, pay debts, and distribute the estate. The Virginia Code governing personal representatives and the administration of estates is found primarily at Va. Code § 64.2-500 et seq.
Step 2: Notify Beneficiaries and Heirs
Within 30 days of qualifying, you must send written notice to:
- All beneficiaries named in the will
- All heirs at law (people who would inherit under Virginia intestacy law, regardless of whether they’re in the will)
This notice informs them that probate has been opened and that they have rights in the estate. Keep documentation of when and how you sent the notices (certified mail with return receipt is common practice).
Under Va. Code § 64.2-508, after sending notice to beneficiaries and heirs, the executor must record an affidavit with the circuit court clerk confirming that notice was sent. This affidavit must be filed within four months of the executor’s qualification. Keep copies of all notices sent and record the affidavit promptly to satisfy this statutory requirement.
Step 3: Notify Creditors
There is no universal statutory requirement that every executor publish a creditor notice in a newspaper within 30 days of qualifying. The newspaper publication language most executors encounter is tied to the commissioner-of-accounts debt-hearing procedures (see § 64.2-1215 et seq.) and is not a general executor obligation. Separately, a Virginia law that took effect in 2026 (Va. Code § 64.2-508.1) gives a personal representative an optional way to limit personal exposure to creditor claims: by publishing notice once a week for two consecutive weeks in a newspaper of general circulation and mailing notice to known creditors, the representative can cut off new claims as of the later of six months after the first publication or 90 days after mailing notice to a given creditor. As a practical matter, executors should proactively identify and notify known creditors in writing. Under Virginia law (Va. Code § 8.01-229(B)(2)(a)), a creditor generally may file a claim against the estate before the later of (i) the deadline that otherwise applies to that claim or (ii) one year after the personal representative qualifies. Because qualification usually happens weeks or months after death, this window commonly runs beyond one year from the date of death, which matters when you are deciding whether it is safe to distribute. The executor can shorten this exposure in some circumstances, including by using the creditor-notice procedure discussed above. Consult your probate attorney about the appropriate creditor notification procedure in your jurisdiction and circuit court.
You should also proactively identify and contact known creditors — credit card companies, mortgage lenders, medical providers, utility companies, and others. Keep a list of all debts and whether they’ve been paid.
Step 4: Gather and Inventory the Estate
You are responsible for identifying, securing, and valuing all of the decedent’s probate assets. This includes:
- Bank and financial accounts (in the decedent’s name alone)
- Real estate (titled in the decedent’s name alone, or without survivorship)
- Vehicles and personal property
- Business interests
- Uncashed checks, tax refunds, pending income
- Digital assets (email accounts, cryptocurrency, online accounts)
Within 4 months of qualifying, you must file an inventory of estate assets with the Commissioner of Accounts in your jurisdiction. The inventory must list all probate assets and their values as of the date of death. Real estate is typically appraised; personal property may be valued at fair market value. Some jurisdictions allow informal valuations for modest estates; others require formal appraisals.
Step 5: Open an Estate Bank Account
Open a separate estate bank account using your Certificate of Qualification. The estate requires its own Employer Identification Number (EIN) — not the decedent’s Social Security number or any prior EIN. Apply for the estate’s EIN through the IRS (irs.gov) before opening the account. All estate income, proceeds from asset sales, and bill payments should run through this account to make accounting clear and accurate.
Do not commingle estate funds with your personal funds. This is one of the most common executor mistakes and can expose you to personal liability.
Step 6: Pay Debts and Estate Expenses
Before distributing assets to beneficiaries, you must pay valid debts and expenses in the priority order set by Virginia law. Va. Code § 64.2-528 establishes ten classes of claims. The following summarizes the most common top-priority categories — the full statute includes additional classes such as fiduciary-collected funds claims, child-support arrearages, and debts due localities and municipal corporations before the final residual class. Always consult a Virginia probate attorney to correctly apply the full priority order to the specific claims in your estate:
- Costs of administration (court costs, fiduciary fees, attorney fees)
- Article 2 allowances to the surviving spouse and minor children (family protection allowances)
- Funeral expenses up to $5,000
- Debts and taxes entitled to priority under federal law
- Expenses of the decedent’s last illness (medical and hospital), which are priority claims only up to $4,000 for each hospital or nursing home and $550 for each other person furnishing services or goods
- Debts and taxes due to the Commonwealth of Virginia
- Other statutory classes (including child-support arrearages, claims against fiduciaries, locality and municipal debts) — see Va. Code § 64.2-528 for the complete ten-class priority order
Do not distribute to beneficiaries before all creditor claims are resolved. If you pay beneficiaries prematurely and creditor claims later arise, you may be personally responsible for those debts.
Step 7: File Estate Tax Returns (If Required)
Virginia has no estate tax. However, you may need to file:
- Federal estate tax return (Form 706): Required if the gross estate exceeds the federal basic exclusion amount. For 2026, the IRS has confirmed the basic exclusion amount is $15,000,000 per person. Consult a tax professional to determine whether Form 706 is required for the estate.
- Final federal income tax return (Form 1040): Due by the normal April 15 deadline for the year of death (or with an extension).
- Estate income tax return (Form 1041): Required if the estate has gross income of $600 or more for the tax year during administration (or if any beneficiary is a nonresident alien).
- Final Virginia income tax return: Due by May 1 of the year following the year of death.
Step 8: Accounting to the Commissioner of Accounts
Virginia requires executors to file a formal accounting with the Commissioner of Accounts in their jurisdiction. The first accounting is typically due 16 months after qualification, and subsequent accountings may be required annually thereafter until the estate is closed.
The accounting must show:
- All estate receipts (income and asset proceeds)
- All disbursements (debts paid, expenses, distributions)
- The ending balance
- Any retained assets and their values
The Commissioner of Accounts reviews the accounting for accuracy and compliance. This is a formal judicial review — errors can lead to surcharges (personal liability) against the executor. See our article on the 30/4/16 rule for executors in Virginia for a full explanation of these deadlines.
Step 9: Distribute Assets to Beneficiaries
Once debts and taxes are paid and the accounting is approved (or the creditor period has expired), you can distribute the remaining estate assets to beneficiaries as directed by the will. Keep records of every distribution — including receipts from beneficiaries.
For real estate, under Virginia law, title generally vests immediately in heirs or devisees at the moment of death — so a deed is not always required to distribute real property. A deed is typically needed when the executor holds a power of sale and is conveying title, or when a formal record-title transfer is required for a sale or refinance. Consult a Virginia probate or real estate attorney about the appropriate steps for each property. For financial accounts, provide the bank or institution with your Certificate of Qualification. For personal property, document each transfer with a written receipt from the recipient.
Step 10: Close the Estate
After all distributions are complete, assets fully transferred, and all accountings filed and approved, the estate can be closed. This typically involves filing a final accounting showing a zero balance and obtaining a discharge from the Commissioner of Accounts. The circuit court clerk’s office will then close the estate file.
Virginia Executor Duties Checklist: Key Deadlines
- ☐ Probate will and qualify with the circuit court clerk
- ☐ Obtain Certificate of Qualification
- ☐ Open estate bank account and obtain EIN from IRS
- ☐ Within 30 days: Send written notice to all beneficiaries and heirs
- ☐ Within 4 months: Record affidavit of notice with circuit court clerk (Va. Code § 64.2-508)
- ☐ Within 4 months: File inventory with the Commissioner of Accounts
- ☐ Identify and pay estate debts in priority order
- ☐ File final income tax return for decedent
- ☐ File estate income tax return (Form 1041) if required
- ☐ File federal estate tax return (Form 706) if required
- ☐ Within 16 months: File first accounting with Commissioner of Accounts
- ☐ Distribute assets to beneficiaries per the will
- ☐ Obtain receipts and acknowledgments from all beneficiaries
- ☐ File final accounting and close the estate
Do Executors in Virginia Get Paid?
Yes. Virginia law allows executors to receive reasonable compensation for their services. The Commissioner of Accounts typically allows a commission (often a percentage of the estate value handled) as part of the approved accounting. Many family executors choose to waive their commission, especially in smaller estates. Whether and how much to take is a personal decision — discuss it with your attorney.
When Should a Virginia Executor Hire an Attorney?
Virtually always — especially for estates with real estate, business interests, debts, potential conflicts among beneficiaries, or significant assets. The probate process has strict deadlines, and an executor who misses them or makes accounting errors can be held personally liable. An experienced Virginia probate attorney can guide you through each step, prepare required filings, and protect you from costly mistakes.
At Prior Law, we assist executors throughout the Shenandoah Valley with every aspect of estate administration — from initial probate to final accounting and distribution. Contact us for a free consultation.
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Disclaimer: This article is for general informational purposes only and does not constitute legal advice. Virginia probate law is complex and subject to change. Executors who are uncertain about their duties should consult a licensed Virginia probate attorney. No attorney-client relationship is formed by reading this article.
