After a death in Virginia, the estate either qualifies for the simplified procedure for estates under $75,000Va. Code § 64.2-600Verified Sep 9, 2026View source or goes through probate, where creditors have 6 monthsVa. Code §§ 64.2-554, 64.2-556(A) (six months from qualification), 64.2-508.1(C)(4) (published notice); § 64.2-529 (12-month liability shield); § 64.2-550 (debts-and-demands hearing)Verified Sep 9, 2026View source to file claims after notice.
Certified copies come from the Virginia Department of Health - Office of Vital RecordsVirginia Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $15Virginia Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source, and standard processing takes 2 weeks (VDH pages print 5 business days to 2 weeks online, 8 business days to 4 weeks by mail)Virginia Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Virginia death certificate guide carries the ordering details.
Virginia sets an order for who controls the disposition of remains: legal spouse, then adult child, then parent of adult decedentVa. Code Ann. §§ 54.1-2825, 54.1-2800, 54.1-2807.02Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceVa. Code Ann. § 54.1-2825Verified Oct 17, 2026View source, and a written designation outranks the default order. The Virginia burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Virginia allows estates with personal property of $75,000Va. Code § 64.2-600Verified Sep 9, 2026View source or less to use the Small Estate AffidavitVa. Code § 64.2-600Verified Sep 9, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 60 daysVa. Code § 64.2-600Verified Sep 9, 2026View source after death.
In Virginia, you qualify in person before Circuit Court rather than filing a petition — you bring the original will and the required intake forms to an appointment with the clerk. Clerk of the Circuit Court issues Certificate of Qualification when the representative qualifies. The Virginia Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Virginia typically settles in 6 months to 9 months, and an average estate in 9 months to 12 months. The creditor claim period of 6 monthsVa. Code §§ 64.2-554, 64.2-556(A) (six months from qualification), 64.2-508.1(C)(4) (published notice); § 64.2-529 (12-month liability shield); § 64.2-550 (debts-and-demands hearing)Verified Sep 9, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Virginia: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Virginia.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Petition for Probate and Letters
In Virginia, the petition asks the Circuit Court to appoint the personal representative, whose authority is proved by Certificate of Qualification; every appointment goes through the court.
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Notice to Creditors
In Virginia, creditors have 6 monthsVa. Code §§ 64.2-554, 64.2-556(A) (six months from qualification), 64.2-508.1(C)(4) (published notice); § 64.2-529 (12-month liability shield); § 64.2-550 (debts-and-demands hearing)Verified Sep 9, 2026View source from first publication to present claims.
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Renunciation of Executor
In Virginia, a person named as executor may refuse the appointmentForm CC-1608, Waiver of Qualification (MASTER 11/16); Va. Code § 64.2-500(A)Verified Sep 23, 2026View source before anyone is appointed.
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Small Estate Affidavit
In Virginia, the Small Estate AffidavitVa. Code § 64.2-600Verified Sep 9, 2026View source covers estates with personal property of $75,000Va. Code § 64.2-600Verified Sep 9, 2026View source or less, 60 daysVa. Code § 64.2-600Verified Sep 9, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
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Estate Inventory
In Virginia, the personal representative files the estate inventory within 120 daysVa. Code § 64.2-1300Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Virginia, the personal representative is discharged automatically once the statutory period runsVa. Code §§ 64.2-1212, 64.2-1213Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Free tools for settling an estate in Virginia: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Virginia.
How Many Death Certificates Do I Need?
In Virginia, certified death certificates come from the Virginia Department of Health - Office of Vital RecordsVirginia Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $15Virginia Department of Health - Office of Vital RecordsVerified Oct 15, 2026View source.
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Do I Need Probate?
In Virginia, estates with personal property of $75,000Va. Code § 64.2-600Verified Sep 9, 2026View source or less skip probate with the Small Estate AffidavitVa. Code § 64.2-600Verified Sep 9, 2026View source,60 daysVa. Code § 64.2-600Verified Sep 9, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Virginia: Virginia law names no affidavit or certificate to record when a joint tenant with right of survivorship or a tenant by the entirety dies. The deceased owner's part belongs to the survivor under the terms of the deedVa. Code Title 55.1 (§§ 55.1-134 to 55.1-136, 55.1-600 to 55.1-666); Title 64.2; Title 17.1 (§§ 17.1-223 to 17.1-259); Title 58.1, chs. 8 and 32; Title 32.1, ch. 7Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Virginia requires a final state income tax return for the decedent alongside the federal Form 1040Va. Code §§ 58.1-320, 58.1-322.03, 58.1-360Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Virginia: the personal representative files the estate inventory within 120 daysVa. Code § 64.2-1300Verified Sep 15, 2026View source of appointment; creditors have 6 monthsVa. Code §§ 64.2-508.1, 64.2-528, 64.2-529, 64.2-550, 64.2-552, 64.2-556Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
Virginia levies no estate or inheritance taxNo operative state estate or inheritance tax. Virginia's pick-up estate tax (Va. Code § 58.1-902) remains on the books but imposes "a tax in the amount of the federal credit," and the federal IRC § 2011 state death tax credit has been zero since 2005; the 1978 floor in the § 58.1-901 definition was deleted by 2006 Acts of Assembly Sp. Sess. I, cc. 4 and 5, effective for estates of persons who die on or after July 1, 2007. The separate inheritance tax was repealed effective January 1, 1980, except for remainder interests on which the tax was postponed under former Va. Code § 58-173 (VA Tax PD 15-93).Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
Virginia imposes no inheritance or estate taxNo operative state estate or inheritance tax. Virginia's pick-up estate tax (Va. Code § 58.1-902) remains on the books but imposes "a tax in the amount of the federal credit," and the federal IRC § 2011 state death tax credit has been zero since 2005; the 1978 floor in the § 58.1-901 definition was deleted by 2006 Acts of Assembly Sp. Sess. I, cc. 4 and 5, effective for estates of persons who die on or after July 1, 2007. The separate inheritance tax was repealed effective January 1, 1980, except for remainder interests on which the tax was postponed under former Va. Code § 58-173 (VA Tax PD 15-93).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
Virginia Executor ChecklistVa. Code §§ 64.2-601, 64.2-600 (small estate: $75,000 personal probate estate, 60-day wait, real property outside the procedure), 64.2-444 (clerk admits the will and qualifies the personal representative), 64.2-105(B)(12) and 64.2-1208(A) (fiduciary employs counsel; commissioner of accounts allows reasonable compensation and expenses — no statutory percentage), 64.2-504(A) and 64.2-505(A) (bond always required at qualification; SECURITY on it waived by the will or where every distributee is a personal representative), 64.2-508(D) (mailed notice within 30 days; no publication), 64.2-508.1 (2026 c. 382: elective published creditor notice, claims due at least 6 months from first publication or 90 days from mailing), 64.2-554 and 64.2-556(A) (six months from qualification before distribution may be compelled or ordered over creditors), 64.2-529 (12-month personal-liability shield for the personal representative), 64.2-1300(A), (D) (inventory in 4 months; the fiduciary values the assets — no appraiser), 64.2-1304 (first account in 16 months); Va. Code §§ 58.1-1712, 58.1-1713, 58.1-1715, 58.1-1718 (probate tax of $0.10 per $100 or fraction, estates of $15,000 or less exempt, payable before qualification, plus an optional local third); Va. Code § 17.1-275(A)(3) (qualification fee $20/$25/$30 by tier, none at $5,000 or less); law.lis.virginia.gov; vacourts.govVerified Sep 9, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Virginia: State law sets the order of who controls disposition of remains. Order: Person designated in a signed and notarized writing per § 54.1-2825; then Person designated on DD Form 93 (military decedents); then Legal spouse; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Virginia: Medical examiner authorization is required before cremation. The death certificate must be filed within 3 days. It must also be filed before final disposition or removal of the body from Virginia, and the medical certification of the cause of death is due within 24 hours of death (§ 32.1-263). Typical state costs: direct cremation ~$1,600, direct burial ~$3,200, traditional funeral ~$8,300.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Virginia: Order from Virginia Department of Health - Office of Vital Records. Fee: $15/copy. Available: online, mail, in-person, phone. Processing: 2 weeks (VDH pages print 5 business days to 2 weeks online, 8 business days to 4 weeks by mail).
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Virginia: Homestead exemption up to $50,000. Minor children also protected.Va. Code §§ 34-4, 64.2-311Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Virginia: Small estate affidavit available for estates under $75,000.Va. Code §§ 64.2-601, 64.2-600 (small estate: $75,000 personal probate estate, 60-day wait, real property outside the procedure), 64.2-444 (clerk admits the will and qualifies the personal representative), 64.2-105(B)(12) and 64.2-1208(A) (fiduciary employs counsel; commissioner of accounts allows reasonable compensation and expenses — no statutory percentage), 64.2-504(A) and 64.2-505(A) (bond always required at qualification; SECURITY on it waived by the will or where every distributee is a personal representative), 64.2-508(D) (mailed notice within 30 days; no publication), 64.2-508.1 (2026 c. 382: elective published creditor notice, claims due at least 6 months from first publication or 90 days from mailing), 64.2-554 and 64.2-556(A) (six months from qualification before distribution may be compelled or ordered over creditors), 64.2-529 (12-month personal-liability shield for the personal representative), 64.2-1300(A), (D) (inventory in 4 months; the fiduciary values the assets — no appraiser), 64.2-1304 (first account in 16 months); Va. Code §§ 58.1-1712, 58.1-1713, 58.1-1715, 58.1-1718 (probate tax of $0.10 per $100 or fraction, estates of $15,000 or less exempt, payable before qualification, plus an optional local third); Va. Code § 17.1-275(A)(3) (qualification fee $20/$25/$30 by tier, none at $5,000 or less); law.lis.virginia.gov; vacourts.govVerified Sep 9, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Virginia: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Virginia's estate recovery program (Virginia Department of Medical Assistance Services (DMAS), Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Virginia: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Va. Code § 20-111.1; § 6.2-607; § 64.2-632(A)(5); § 64.2-412). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Virginia: Homestead exemption up to $50,000. Minor children also protected. Virginia allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.Va. Code §§ 34-4, 64.2-311Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Virginia: Statewide form: CC-1650 (Probate Information Form). Bring the completed forms to a qualification appointment with the Circuit Court; there is no petition filed with a court. Filing fees vary by estate value. Typical duration: 12-36 months.Va. Code §§ 64.2-443 (circuit court jurisdiction), 64.2-444 (clerk authority to admit wills and qualify representatives), 64.2-500 to 64.2-508.1 (grant, oath, bond, security, certificate of qualification), 64.2-509 (list of heirs), 64.2-1426 (nonresident fiduciaries)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Virginia: Certificate of Qualification are issued by the Clerk of the Circuit Court (or a duly qualified deputy clerk) after the representative qualifies, takes the oath, and posts any required bond. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). The Letters document is official form CC-1625 (Certificate/Letter of Qualification). Typically brought to the appointment: Certified copy of the death certificate (or, where the clerk accepts it, a copy of the obituary); Original will and any codicils, if the decedent left a will (Va. Code §§ 64.2-443, 64.2-444); Completed Probate Information Form (CC-1650) — the application for appointment of an executor or administrator; List of Heirs (CC-1611), the decedent's heirs at law, sworn and filed at qualification whether the decedent died testate or intestate (Va. Code § 64.2-509(A)); Probate Tax Return (CC-1651), filed with the clerk when the estate exceeds $15,000 in value (Va. Code § 58.1-1714); Approximate value of the decedent's solely owned probate assets (to set the bond and probate tax); Bond, with surety unless waived (Va. Code §§ 64.2-504, 64.2-505); Renunciation by any higher-priority person or named executor declining to serve, and any Waiver of Qualification (CC-1608), where applicable; A personal representative who is not a Virginia resident files a Consent of Nonresident Fiduciary for Service of Process (CC-1610) with the clerk at qualification (Va. Code § 64.2-1426(A)) and gives bond with surety unless a resident representative qualifies at the same time or the clerk waives surety under § 64.2-1411.Va. Code §§ 64.2-443 (circuit court jurisdiction), 64.2-444 (clerk authority to admit wills and qualify representatives), 64.2-500 to 64.2-508.1 (grant, oath, bond, security, certificate of qualification), 64.2-509 (list of heirs), 64.2-1426 (nonresident fiduciaries)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Virginia: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Va. Code §§ 64.2-504 (bond), 64.2-505 (when security not required), 64.2-1411 (qualification without surety, assets <= $35,000), 64.2-1426(A) (nonresident fiduciary: surety required in every case unless a resident co-qualifies or the clerk waives under § 64.2-1411)).Va. Code §§ 64.2-504(A) (bond required at qualification), 64.2-505(A)(2) (security waived when the will so directs)Verified Sep 9, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Virginia: Attorney fees typically 2.5-3.9% of estate.Va. Code §§ 64.2-105(B)(12) (fiduciary employs and compensates counsel), 64.2-1208(A) (commissioner of accounts allows reasonable expenses; no statutory percentage)Verified Sep 9, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Virginia: Publication is optional in Virginia, but publishing for 2 consecutive weeks is what starts the claim period. The executor places the notice with the newspaper directly. Creditors have 6 months from first publication to file claims. Direct notice to a known creditor is optional and does not shorten their deadline — they get the later of the claim period or 90 days from the mailing. Proof of publication must be filed with the court.Va. Code §§ 64.2-508.1, 64.2-528, 64.2-529, 64.2-550, 64.2-552, 64.2-556Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Virginia: Virginia has adopted digital asset access laws (2017). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.Va. Code §§ 64.2-116 et seq., 64.2-118, 64.2-121Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Virginia: Search Virginia Department of the Treasury, Unclaimed Property Division for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Virginia: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $35,000. State recognizes out-of-state personal representatives.Va. Code §§ 64.2-608, 64.2-609Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Virginia: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Va. Code § 20-111.1; § 6.2-607; § 64.2-632(A)(5); § 64.2-412). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 120 days after appointment as personal representativeVa. Code § 64.2-1300Verified Sep 15, 2026View source
Virginia: Inventory due within 120 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.Va. Code § 64.2-1300Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Virginia: If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Allowances provided in Article 2 of Chapter 3 (Exempt Property and Allowances, § 64.2-309 et seq.); then Funeral expenses (not to exceed $5,000); then remaining claims in statutory order.Va. Code §§ 64.2-508.1, 64.2-528, 64.2-529, 64.2-550, 64.2-552, 64.2-556Verified Oct 19, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 6 months from first publication of the creditor noticeVa. Code §§ 64.2-508.1, 64.2-528, 64.2-529, 64.2-550, 64.2-552, 64.2-556Verified Oct 19, 2026View source
Virginia: Creditor claim period is 6 months from first publication.Va. Code §§ 64.2-508.1, 64.2-528, 64.2-529, 64.2-550, 64.2-552, 64.2-556Verified Oct 19, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Virginia: Virginia titles can carry a Transfer on death designation (Va. Code 46.2-633.2). Check the title for a TOD or beneficiary designation — a designated vehicle passes directly to the named beneficiary outside probate. Titles are processed by the Virginia Department of Motor Vehicles (DMV).
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Virginia: File Form 760 (Virginia Resident Individual Income Tax Return) for January 1 through date of death. Due May 1 following year of death (Va. Code § 58.1-341 — Virginia uses May 1, not April 15). File Form 760 for income earned January 1 through date of death. Va. Code § 58.1-341(A): "On or before May 1 of each year if an individual's taxable year is the calendar year ... an income tax return under this chapter shall be made and filed."Va. Code §§ 58.1-320, 58.1-322.03, 58.1-341, 58.1-344, 58.1-360, 58.1-381, 58.1-490, 58.1-901, 58.1-902, 58.1-911, 58.1-913Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Virginia: File Form 770 (Virginia Fiduciary Income Tax Return) for estate/trust income. Required when Resident estates/trusts: required to file if required to file a federal Form 1041 or having any Virginia taxable income; nonresident estates/trusts: required if having Virginia taxable income (Va. Code § 58.1-381(A)). Due May 1 (calendar year); 15th day of 4th month after close of fiscal year. Automatic 6-month extension (Va. Code § 58.1-344).. Estates and trusts are taxed at the individual graduated rates (2%, 3%, 5%, 5.75%, top over $17,000) per Va. Code § 58.1-360 ("A tax is hereby annually imposed, at the rates prescribed by § 58.1-320 for individuals, on the Virginia taxable income ... of every estate and trust").Va. Code §§ 58.1-320, 58.1-322.03, 58.1-341, 58.1-344, 58.1-360, 58.1-381, 58.1-490, 58.1-901, 58.1-902, 58.1-911, 58.1-913Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Virginia: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Virginia: Virginia issues no state tax clearance certificate or estate tax waiver, and none is required before an estate is distributed.Va. Code §§ 58.1-320, 58.1-322.03, 58.1-341, 58.1-344, 58.1-360, 58.1-381, 58.1-490, 58.1-901, 58.1-902, 58.1-911, 58.1-913Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Virginia: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Va. Code § 64.2-1208(A) (commissioner of accounts allows reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
