Virginia Estate Inventory (CC-1670)

Here is the short answer. After you qualify as personal representative, you file Form CC-1670 Inventory for Decedent's Estate with the Commissioner of Accounts within four months of your qualification date. Virginia sets this deadline in Va. Code §64.2-1300. The inventory lists the estate's assets and their date-of-death values.

This guide explains what belongs on the inventory, how to value each item, and how the form fits the rest of your job. Pair it with the Virginia executor duties guide, the Virginia probate forms guide, and the Virginia probate timeline.

Who Files 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 gives you a certificate of qualification, which is your proof of authority.

After that, the Commissioner of Accounts takes over the oversight role. The Commissioner is appointed by the Circuit Court to audit fiduciaries. You file the inventory, and later the accounts, with the Commissioner of Accounts for the jurisdiction where you qualified. There is no separate "probate court" in Virginia.

So the inventory does not go to the Clerk. It goes to the Commissioner of Accounts. Confirm the correct office and any local cover sheet with your Virginia Circuit Court before you file.

The CC-1670 Inventory at a Glance

Form CC-1670 is the official Inventory 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 basics:

File within four months after the date of your qualification.
List assets at their date-of-death value, not today's value.
Sign it under oath before a notary or other authorized officer.
File it with the Commissioner of Accounts, not the Clerk.
Report newly discovered assets on a later inventory within four months of finding them.

The inventory is the first formal record of what the estate holds. Your later accounts trace back to it, so build it from real documents, not from memory.

What Goes on the Inventory

The inventory captures the personal probate assets the decedent owned in their sole name at death. Think bank and credit union accounts, brokerage and investment accounts, vehicles, cash, business interests, and personal belongings like jewelry, tools, or collectibles.

Real estate is the part people get wrong. In Virginia, solely owned real estate vests in the heirs or devisees at the moment of death. It does not pass through administration by default, and you do not list it as an estate asset unless one of two things is true:

The will gives you a power of sale over the real estate, or
You actually take possession of the real estate to administer it, usually because it is needed to pay estate debts.

If neither applies, the real property stays with the heirs or devisees and is handled outside the inventory. The Virginia real estate after death guide covers the List of Heirs (CC-1611) and Real Estate Affidavit (CC-1612) used to confirm title in the land records.

What to Leave Off

Many assets pass directly to a named person and never become probate assets. These generally do not go on the inventory:

Joint accounts with right of survivorship
Payable-on-death (POD) bank accounts
Transfer-on-death (TOD) investment and securities accounts
Life insurance and retirement accounts with a living named beneficiary
Property held in a trust

These move to the survivor or beneficiary by contract or by law, not through your administration. Keep a note on why you left each one off. A bank or the Commissioner of Accounts may ask you to show the survivorship language or beneficiary designation later.

When the title is unclear, do not delete the asset from your working list too early. Park it under "needs review," gather the account agreement or signature card, and decide once you can read the actual terms.

Date-of-Death Values

CC-1670 asks for value as of the date of death. Use source records, not guesses.

Asset	Value source
Bank or credit union account	Statement at or nearest the date of death
Brokerage or investment account	Date-of-death statement or closest available date
Vehicle	Dealer guide value, title records, condition notes
Business interest	Valuation records or adviser notes
Household goods, jewelry, collections	Appraisal when value is uncertain; photos and notes otherwise
Real estate, if administered	Deed, assessed value, appraisal, or sale record

If a value is genuinely uncertain, you can hire a qualified, disinterested appraiser. When you do, keep the appraisal in your estate file. Use one consistent value source per asset across the estate so your inventory and later accounts agree.

The Four-Month Deadline

The clock starts on your qualification date, the day the Clerk confers your authority, not the date of death. From there you have four months to file CC-1670 with the Commissioner of Accounts under Va. Code §64.2-1300.

Do not wait until month four to start. Banks may want your certificate of qualification before they release date-of-death balances. Brokerages can take time to produce a date-of-death statement. Appraisals add weeks. Begin gathering values the week you qualify.

If an asset turns up after you file, you report it on a supplemental inventory within four months of discovery. The same rule applies if you learn a value or description on the first inventory was wrong.

The inventory is one of several four-month tasks in Virginia. You also send notice of probate to heirs and beneficiaries within 30 days and record the affidavit of notice within four months. The Virginia probate timeline lays out how these dates stack up.

How the Inventory Connects to Your Accounts

The inventory is the opening balance of the estate ledger. Everything you report on it should have a later story on Form CC-1680, the Account for Decedent's Estate. The first account is generally due within 16 months of qualification.

For each inventory item, you will later show one of these outcomes:

Still held by the estate
Sold and deposited
Distributed to a beneficiary with a receipt
Used to pay a debt or expense
Corrected by a supplemental inventory

A clean inventory makes the accounting far easier. The Virginia accounting and distribution guide walks through CC-1680 and how distributions tie back to the assets you listed here.

Inventory Checklist

Confirm the correct Commissioner of Accounts for the jurisdiction where you qualified.
Calendar the four-month deadline from your qualification date.
Build a working asset list from statements, titles, and deeds.
Separate sole-name probate assets from survivorship, POD, TOD, beneficiary, and trust assets.
Decide whether any real estate is subject to a power of sale or your possession.
Pull date-of-death values from source records.
Order appraisals for assets whose value is in real doubt.
Keep account numbers out of shared worksheets; note the document location instead.
Sign CC-1670 under oath and file it with the Commissioner of Accounts.
Report newly found assets on a supplemental inventory within four months of discovery.

Common Questions

When is the Virginia estate inventory due?

You file Form CC-1670 with the Commissioner of Accounts within four months after the date you qualify, under Va. Code §64.2-1300.

Where do I file the inventory?

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

Do I list the house on the inventory?

Usually no. Solely owned Virginia real estate vests in the heirs or devisees at death. You list it only if the will gives you a power of sale or you take possession to administer it.

Are joint or POD accounts on the inventory?

Generally no. Accounts with right of survivorship, POD designations, or named beneficiaries pass outside probate and are not estate assets on CC-1670.

What if I find an asset after filing?

Report it on a supplemental inventory within four months of discovery. The same applies if you learn a value or description was wrong.

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 or extra documentation. 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 §64.2-1300 (Inventory). Publisher: Code of Virginia, Virginia General Assembly. Accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/chapter13/section64.2-1300/
Title: Form CC-1670, Inventory for Decedent's Estate. Publisher: Supreme Court of Virginia. Accessed 2026-06-09. URL: https://www.vacourts.gov/forms/circuit/cc1670.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: Virginia Circuit Court Forms. Publisher: Virginia Judicial System. Accessed 2026-06-09. URL: https://www.vacourts.gov/forms/circuit/home
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/