First Steps After a Death in Virginia

A medical professional must pronounce the death. If death was expected under hospice, the hospice nurse can pronounce; if unexpected, call 911. Then choose a licensed Virginia funeral home or cremation provider to transport and care for your loved one.

Lock the residence, keep utilities and insurance active, and avoid distributing property until authority and ownership are clear. Real estate in Virginia generally passes to heirs or devisees at death, but it still needs to be protected.

The Clerk of the Circuit Court needs the original signed will to probate it. A custodian of a will has a legal duty to deliver it after death (Va. Code 64.2-444). Also look for codicils, trusts, deeds, vehicle titles, account statements, and life insurance policies.

Certified copies are issued by the Virginia Office of Vital Records (Virginia Department of Health) and cost $12 per copy. The funeral home usually orders them for you. Order more than you think you need - banks, insurers, the DMV, and the Clerk all ask for one.

Probate is handled by the Clerk of the Circuit Court in the county or independent city where the decedent resided. Virginia has no separate probate court; the Clerk qualifies the executor or administrator.

Separate probate assets (solely owned) from nonprobate assets such as joint survivorship accounts, beneficiary-designated accounts, life insurance, and trust property. This list becomes the basis for the inventory and for deciding whether probate is needed.

If the entire personal probate estate is $75,000 or less and at least 60 days have passed since death with no personal representative qualified, a successor may collect assets by small estate affidavit (Va. Code 64.2-601). Some small assets of $35,000 or less can be paid without an affidavit (Va. Code 64.2-602). Larger or more complex estates require full administration.

The person named in the will qualifies as executor; if there is no will, an eligible person qualifies as administrator. Make an appointment with the Clerk of the Circuit Court in the decedent's county or independent city. Bring the original will, a certified death certificate, and a List of Heirs. If the estate exceeds $15,000 you file a Probate Tax Return and pay the probate tax. The Clerk then issues a Certificate of Qualification (and letters) confirming your authority to act for the estate.

Apply for a free estate EIN from the IRS, then open a bank account in the estate's name (for example, 'Estate of Jane Doe'). Keep estate money completely separate from personal money and keep receipts for every payment and distribution.

After qualifying, the fiduciary must give written notice of the probate or qualification to the heirs and beneficiaries within 30 days, and file an affidavit of notice with the Clerk.

The personal representative files a complete inventory of the estate with the Commissioner of Accounts within four months after the date of qualification (Va. Code 64.2-1300). The Commissioner of Accounts, appointed by the Circuit Court, oversees the estate and later reviews accountings.

Report the death to the Social Security Administration (1-800-772-1213), notify each bank and brokerage, file life insurance claims, and address debts. Virginia generally does not require published notice to creditors; claims and an optional report of debts and demands are handled through the Commissioner of Accounts.

Use the estate account for all estate income and expenses, and keep receipts for every transaction. Review the decedent's final federal Form 1040 and Virginia Form 760, federal Form 1041 and Virginia fiduciary returns if the estate earns income, and federal Form 706 only if the estate exceeds the federal exemption.