West Virginia Probate Accounting

West Virginia probate accounting means keeping a clean record of every dollar the estate takes in, pays out, and hands to beneficiaries, then settling that record with the county. You return an appraisement of the estate within 90 days of qualification, then settle your accounts before the Fiduciary Supervisor or, on a referred estate, a fiduciary commissioner who audits the numbers.

If you are still mapping the whole process, start with the West Virginia probate guide and the West Virginia executor duties guide. This guide covers the accounting side: what you file, who reviews it, and how a settlement closes the estate.

Two Filings Carry a West Virginia Estate

West Virginia runs an estate through two filings, and both go to the Clerk of the County Commission. The appraisement comes first, then the settlement of your accounts. There is no separate probate court and no register of wills. The County Commission is the court of record, a Fiduciary Supervisor handles ordinary settlements, and a fiduciary commissioner steps in only when an estate is referred or contested.

That structure surprises people who expect a judge to sign off. Most West Virginia estates never see a courtroom. The Fiduciary Supervisor reviews your paperwork, the County Commission confirms it, and your job ends when the settlement is recorded.

Return the Appraisement Within 90 Days

West Virginia calls the estate inventory an appraisement. You return it to the Clerk of the County Commission within 90 days of the date of qualification (W. Va. Code 44-1-14). The clerk records the appraisement, so every later account is measured against the values you report here.

The appraisement lists three things:

Probate and nonprobate real estate, with a description and fair market value on the date of death
Probate personal property in the estate's name: bank accounts, stocks, bonds, vehicles, and other items of value
A separate nonprobate inventory form for assets that passed outside the estate

That nonprobate form is confidential tax-return information under 44-1-14. The clerk does not record it and may not disclose it. If an asset turns up after you file, report it when you find it.

Build the appraisement worksheet as you collect assets. For each item, write down the owner name, the account or title number, the date-of-death value, any lien, and the source document. Save those documents, because the settlement later has to tie back to them.

Who Reviews Your Accounting

This is where West Virginia differs from a state that leaves an independent executor alone until a beneficiary complains. Your accounts get reviewed either way, and the size of the estate decides who does the review.

Many estates settle without a fiduciary commissioner. Under W. Va. Code 44-2-1, an estate settles without reference when the appraisement shows $200,000 or less, not counting real estate passing by specific devise and nonprobate assets, or when there is a single competent beneficiary. The Clerk of the County Commission records the appraisement, the personal representative approves the filed claims, and the clerk holds the report for 10 days so any beneficiary or creditor can appear before the County Commission and ask for a reference. Keep the two dollar figures straight: this $200,000 line is the no-reference threshold, not the small-estate affidavit limits, which sit on a separate path.

When no reference happens, the Fiduciary Supervisor makes the settlement. Under W. Va. Code 44-3A-3, the supervisor makes all ex parte settlements of a fiduciary's accounts except for matters referred to a fiduciary commissioner. So the ordinary path is: file your appraisement, let the claim window run, then bring your account to the supervisor.

A reference sends the accounting to a fiduciary commissioner instead. That happens when a party in interest asks for a reference within 60 days of the first publication of the notice of administration (W. Va. Code 44-1-14a), or when an unpaid creditor files a claim and shows good cause. On a referred estate the commissioner audits the account rather than the supervisor.

What Goes in a West Virginia Estate Account

Whether the Fiduciary Supervisor or a fiduciary commissioner reviews it, a proper account has the same parts, and every figure ties back to a voucher, statement, or signed receipt.

1. Beginning Balance

The starting point: the value from the recorded appraisement, or the ending balance carried forward from a prior account.

2. Receipts

Everything the estate took in during the period:

Cash collected from bank and investment accounts in the estate's name
Income earned after death, such as interest, dividends, or rent
Proceeds from the sale of estate property
Refunds and other money paid to the estate

3. Disbursements

Every payment out of estate funds, each backed by a voucher:

Reasonable funeral expenses
Valid debts and creditor claims, paid in the order West Virginia sets
Costs of administration, including recording and publication fees
Fiduciary compensation and any attorney fees allowed on review
Tax payments, including the decedent's final income tax if the estate paid it

4. Distributions and Ending Balance

Amounts or property handed to each beneficiary, with signed receipts, and the assets still on hand. A final account should reconcile to zero, or close to it, once distribution is complete.

Because the payment order controls when an estate is short on cash, confirm the ranking before you release funds. The West Virginia creditor claims guide walks the 60-day claim window and how you allow or reject each claim.

The Short Form Settlement for Small, Clean Estates

West Virginia gives small, uncontested estates a shorter closing. Under a short form settlement, the Fiduciary Supervisor records and mails the settlement for a $10 fee, and distributees and beneficiaries then have 10 days to object or ask for a reference to a fiduciary commissioner (W. Va. Code 44-3A-4a).

You can use the short form when all of these are true:

More than 60 days have passed since the required notice of administration
No known and unpaid claims remain against the estate
Any estate-tax lien is released and the release is filed with the clerk
You file an affidavit showing the proper allocation to each distributee and beneficiary
Each distributee and beneficiary signs a waiver, with narrow exceptions for someone receiving only tangible personal property or a cash bequest

If no one objects in the 10-day window, the County Commission confirms the settlement and discharges the personal representative and the surety. Check each condition before you file, because a single missing waiver or an unreleased tax lien stops the short form.

The Final Settlement and Closing the Estate

Larger or contested estates take the fuller route. When the County Commission refers the estate, a fiduciary commissioner prepares a report on the claims against the estate, the assets in the hands of the personal representative, and the persons entitled to share as distributees or legatees (W. Va. Code 44-2-16). That report is the audited accounting of the estate.

The report then goes to the County Commission. Under W. Va. Code 44-2-19, the commission holds a hearing on the report and any exceptions, decides the exceptions on the record, and confirms the report. Once the commission or a court on appeal confirms it, the report is binding and final. That confirmation is what lets you make final distributions and close the books.

Do not hand out estate property before the account covering that period is settled. Distributing early, before the claim window runs and the settlement is confirmed, can leave you personally liable for a valid claim that lands later. Let the calendar run first. The West Virginia probate timeline lays out these deadlines in order.

When Beneficiaries or Creditors Can Object

West Virginia builds objection rights into the settlement rather than leaving them to a private lawsuit. Because your appraisement is recorded and your account is reviewed by the Fiduciary Supervisor or a fiduciary commissioner, an interested person has a supervised record to challenge.

A beneficiary or creditor who thinks the report is wrong can file exceptions and be heard before the County Commission confirms it (W. Va. Code 44-2-19). In a no-reference estate, the clerk's 10-day hold on the report gives the same opening to ask for a reference (W. Va. Code 44-2-1). Keeping beneficiaries updated with short, plain notes lowers the odds that anyone files exceptions in the first place.

Protecting Yourself as Personal Representative

Open a separate estate account on day one. Run every estate transaction through it and keep estate money out of your own accounts. Commingling is a loss the Fiduciary Supervisor can charge back to you.

Save every voucher and receipt. The reviewer needs proof for each disbursement. Keep documentation for every dollar in and every dollar out from the first day.

Date everything. Note when you received a claim, when you paid a bill, and when you distributed. Timelines decide many accounting questions.

Track the 90-day and 60-day deadlines. The appraisement is due within 90 days of qualification, and the reference-request window closes 60 days after first publication. Missing the appraisement can bring the office down on you.

Ask about procedure, not strategy. The Fiduciary Supervisor can explain what a filing must contain and how to submit it, but cannot tell you what to do in your situation. For that, a licensed West Virginia attorney is the right resource.

Common Questions

Who reviews a West Virginia probate accounting?

The Fiduciary Supervisor reviews ordinary settlements, and a fiduciary commissioner audits the account when the County Commission refers the estate. Under W. Va. Code 44-3A-3, the supervisor makes all ex parte settlements of a fiduciary's accounts except for matters referred to a commissioner. There is no separate probate judge.

When is the appraisement due in West Virginia?

Within 90 days of the date of qualification (W. Va. Code 44-1-14). You return the appraisement of the estate to the Clerk of the County Commission, listing probate real estate, probate personal property, and a confidential nonprobate inventory form.

What is a short form settlement?

A short form settlement is the shorter closing for a small, uncontested estate under W. Va. Code 44-3A-4a. The Fiduciary Supervisor records and mails it for a $10 fee, and distributees and beneficiaries get 10 days to object. It works only when the notice period has run, no unpaid claims remain, any estate-tax lien is released, and every required waiver is signed.

When does an estate need a fiduciary commissioner?

When the appraisement shows more than $200,000, not counting devised real estate and nonprobate assets, and there is more than one beneficiary, or when a party in interest asks for a reference or an unpaid creditor shows good cause (W. Va. Code 44-2-1). A single competent beneficiary settles without reference regardless of size.

Can I distribute as soon as the claim window closes?

Not until the account covering that period is settled and, on a referred estate, the report is confirmed under W. Va. Code 44-2-19. Distributing before the settlement is confirmed can leave you personally liable for a valid claim that arrives later.

West Virginia Executor Duties - the full fiduciary task list in deadline order
West Virginia Creditor Claims - the notice of administration and the 60-day claim window
West Virginia Probate Timeline - every deadline from qualification to closing
West Virginia Probate Guide - how an estate moves through the County Commission
West Virginia Intestate Succession - who inherits when there is no will
West Virginia Transfer on Death Deed - passing real property outside probate

This guide is general information about West Virginia estates. It is not legal advice. Confirm anything that affects your situation with the Clerk of the County Commission, the Fiduciary Supervisor, or a licensed West Virginia attorney.

Sources:

Title: W. Va. Code 44-1-14, Appraisement of real estate and probate personal property of decedents; disposition; hiring of experts. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-1-14/
Title: W. Va. Code 44-1-14a, Notice of administration of estate; time limits for filing of objections; liability of personal representative. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-1-14A/
Title: W. Va. Code 44-2-1, Reference of decedents' estates; proceedings thereon. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-2-1/
Title: W. Va. Code 44-2-16, Fiduciary commissioner to report on claims of creditors, assets and shares of distributees and legatees. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-2-16/
Title: W. Va. Code 44-2-19, Hearing on report and exceptions; appeal; effect of confirmation. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-2-19/
Title: W. Va. Code 44-3A-3, Office of fiduciary supervisor created; general powers. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-3A-3/
Title: W. Va. Code 44-3A-4a, Waiver of final settlement; short form settlement. Publisher: West Virginia Legislature. Publication Date: Current official code, accessed July 20, 2026. URL: https://code.wvlegislature.gov/44-3A-4A/

It is not legal advice.