Virginia Estate Accounting and Distribution (CC-1680)

Here is the short answer. After you qualify and file your inventory, you account for the estate on Form CC-1680 Account for Decedent's Estate and file it with the Commissioner of Accounts. Your first account is due within 16 months of your qualification date. After that, you file an account each year, within four months after the close of each 12-month period, until the estate is settled. Virginia sets these rules in Va. Code §64.2-1304.

This guide explains what the account shows, how the Commissioner of Accounts reviews it, when you can distribute, and how the final account closes the estate. Pair it with the Virginia inventory guide, the Virginia executor duties guide, and the Virginia probate forms guide.

The Short Version

File Form CC-1680 with the Commissioner of Accounts, not the Clerk.
Your first account is due within 16 months after your qualification date.
File later accounts annually, within four months after each 12-month accounting period closes, under Va. Code §64.2-1304.
The account shows receipts, disbursements, distributions, and assets still held, backed by vouchers.
Distribute only after creditor claims are cleared, not on day one.
The final account zeroes out the estate and closes your role.

Who Reviews the Account and Where

Virginia probate runs through two offices, and they are not the same place.

The Clerk of the Circuit Court admits the will and qualifies you as executor or administrator. The Clerk hands you a certificate of qualification, which is your proof of authority.

After qualification, the Commissioner of Accounts audits your work. The Commissioner is appointed by the Circuit Court to review fiduciary inventories and accounts. You file the inventory first, then CC-1680, with the Commissioner of Accounts for the jurisdiction where you qualified. There is no separate "probate court" in Virginia, so the account never goes to a probate judge.

Confirm the correct office, fee schedule, and any local cover sheet with your Virginia Circuit Court before you file.

What the CC-1680 Account Shows

Form CC-1680 is the official Account for Decedent's Estate from the Supreme Court of Virginia. You can pull the current version from the Virginia Circuit Court forms library or the Virginia Court Self-Help probate forms page.

The account is a full ledger of what passed through your hands during the accounting period. It reports:

Receipts. Money and assets the estate took in, starting from your inventory total. This covers account balances, sale proceeds, dividends, interest, refunds, and any newly found assets.
Disbursements. Money the estate paid out. This covers funeral costs, debts, taxes, Commissioner of Accounts fees, court costs, and administration expenses.
Distributions. Assets paid to beneficiaries or heirs, with a signed receipt for each one.
Assets still held. Anything the estate continues to own at the close of the period, carried forward to the next account.

Every dollar in and out must tie back to a record. The account picks up where the Virginia inventory leaves off, so your inventory total is the opening figure of your first account.

Vouchers Prove the Numbers

The Commissioner of Accounts does not take your word for the figures. You attach vouchers that prove each disbursement and distribution.

A voucher is the supporting document for a line on the account. Useful vouchers include:

Canceled checks or bank images for payments
Paid invoices and receipts for debts and expenses
Signed beneficiary receipts for each distribution
Closing statements for any sale of estate property
Tax payment confirmations

Keep vouchers organized in the same order as the lines on CC-1680. A clean voucher set is the difference between a fast approval and a long back-and-forth with the Commissioner. When a payment lacks a clear paper trail, gather the proof before you file, not after the Commissioner asks for it.

The 16-Month and Annual Deadlines

The clock starts on your qualification date, the day the Clerk confers your authority, not the date of death.

Your first account is due within 16 months of qualification. That window covers the first 12-month accounting period plus the time to gather vouchers and prepare the filing. After the first account, you file a fresh account every year, within four months after the close of each 12-month period, until the estate is fully settled. These rules come from Va. Code §64.2-1304.

Treat the deadlines as firm. Under §64.2-1217, a fiduciary who fails to file a required account within four months after the end of an accounting year may forfeit compensation for that year. Each later account must also pick up any prior period you have not yet accounted for, so a missed year does not disappear. It stacks onto the next filing.

Filing	Due
Inventory (CC-1670)	Within four months of qualification
First account (CC-1680)	Within 16 months of qualification
Each later account (CC-1680)	Within four months after the 12-month period closes
Final account (CC-1680)	When the estate is fully distributed and ready to close

The Virginia probate timeline lays out how these dates stack against notice and tax tasks.

When You Can Distribute

This is where executors get into trouble. You do not pay beneficiaries the moment cash lands in the estate account. You distribute only after creditor claims are cleared.

Virginia does not require formal newspaper publication of a creditor notice with a fixed claim deadline. Instead, creditor handling and distribution timing run through the accounting process. To protect yourself, many fiduciaries wait an appropriate period and request a debts and demands hearing before the Commissioner of Accounts. A favorable show-cause order then reduces personal exposure for unpaid claims. The Virginia creditor claims guide walks through that process.

The order of operations matters:

Gather assets and the inventory total.
Pay valid debts, taxes, and administration costs in the order Virginia law requires.
Resolve creditor questions, often through a debts and demands hearing.
Confirm there is enough left to cover any spousal or family rights.
Distribute the remainder and collect a signed receipt for each share.

If you distribute too early and a valid claim appears later, you can be personally liable for the shortfall. Pay creditors and protected claims first, then beneficiaries. When the math is tight, hold back a reserve until you are sure the estate can cover every obligation.

The Final Account Closes the Estate

The final account is your last CC-1680. It shows that every asset has been collected, every valid debt and expense has been paid, and every remaining dollar has been distributed to the right people with a signed receipt. The closing balance is zero, with no assets carried forward.

When the Commissioner of Accounts approves the final account, the Commissioner files a report with the Circuit Court. Once that report is confirmed and the time to object has passed, your role as fiduciary ends. Keep your full estate file, including approved accounts and vouchers, after closing in case a question comes up later.

CC-1681 Statement in Lieu of Account

Some estates qualify to file a shorter form instead of a full account. Form CC-1681 Statement in Lieu of Settlement of Account can replace a formal CC-1680 when statutory conditions are met, typically when all the beneficiaries are also the only fiduciaries and the estate qualifies.

This path fits small and spouse-only estates where the same person both runs the estate and receives what is left. It is a sworn statement that the estate has been handled and distributed, not a line-by-line ledger. Confirm eligibility with your Commissioner of Accounts before you choose it, because the requirements are specific. You can pull the current form from the Virginia Circuit Court forms library.

Accounting Checklist

Confirm the correct Commissioner of Accounts for the jurisdiction where you qualified.
Calendar the 16-month first-account deadline from your qualification date.
Calendar the annual deadlines for each later account.
Carry your inventory total forward as the opening figure of the first account.
Track every receipt, disbursement, and distribution as it happens.
Collect a voucher for each payment and a signed receipt for each distribution.
Resolve creditor claims, often through a debts and demands hearing, before distributing.
Confirm any spousal or family rights are covered before paying beneficiaries.
Ask whether the estate qualifies for a CC-1681 statement in lieu of a full account.
File the final CC-1680 to a zero balance to close the estate.

Common Questions

When is the first Virginia estate account due?

You file Form CC-1680 with the Commissioner of Accounts within 16 months after your qualification date, under Va. Code §64.2-1304. After that, you file an account each year.

Where do I file the account?

With the Commissioner of Accounts for the Circuit Court where you qualified, not with the Clerk. The Clerk handles qualification; the Commissioner of Accounts reviews the inventory and the accounts.

When can an executor distribute the estate in Virginia?

After valid debts, taxes, and expenses are paid and creditor claims are cleared. Many fiduciaries request a debts and demands hearing first. Distributing too early can make you personally liable for a later valid claim.

What are vouchers on the account?

Vouchers are the supporting documents that prove each line on CC-1680. They include canceled checks, paid invoices, signed beneficiary receipts, and sale closing statements.

Can I avoid a full account?

Sometimes. Form CC-1681, a Statement in Lieu of Settlement of Account, can replace a full CC-1680 for small or spouse-only estates when statutory conditions are met. Confirm eligibility with your Commissioner of Accounts.

A Note on Legal Advice

This guide is general information, not legal advice. Virginia practice varies by jurisdiction, and your Commissioner of Accounts may ask for a local format, extra vouchers, or a different schedule. Verify the current form and your filing requirements with your Commissioner of Accounts before you file. For your full set of tasks, start at the Virginia probate hub.

This guide is general information about Virginia estates. It is not legal advice. Confirm anything that affects your situation with the Clerk of the Circuit Court, the Commissioner of Accounts, or a licensed Virginia attorney.

Sources

Title: Va. Code §64.2-1304 (Personal representatives' accounts; 16-month and annual filing). Publisher: Code of Virginia, Virginia General Assembly. Accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/chapter13/section64.2-1304/
Title: Va. Code §64.2-1217 (Forfeiture of fiduciary's commission). Publisher: Code of Virginia, Virginia General Assembly. Accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/chapter12/section64.2-1217/
Title: Form CC-1680, Account for Decedent's Estate. Publisher: Supreme Court of Virginia. Accessed 2026-06-09. URL: https://www.vacourts.gov/forms/circuit/cc1680.pdf
Title: Form CC-1681, Statement in Lieu of Settlement of Account for Decedent's Estate. Publisher: Supreme Court of Virginia. Accessed 2026-06-09. URL: https://www.vacourts.gov/forms/circuit/cc1681.pdf
Title: Probate Forms (Court Self-Help). Publisher: Virginia Judicial System. Accessed 2026-06-09. URL: https://selfhelp.vacourts.gov/page/37/probate-forms
Title: Code of Virginia, Title 64.2 (Wills, Trusts, and Fiduciaries). Publisher: Virginia General Assembly. Accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/