Executor Duties in Virginia: A Complete Guide

Virginia executors operate under the supervision of a Commissioner of Accounts — an attorney appointed by the Circuit Court who reviews every filing and enforces strict accounting standards. This guide walks you through every duty from qualification to discharge, with a practical focus on what the Commissioner expects.

How to Qualify as Executor in Virginia

1. Visit the Circuit Court Clerk's Office: Go to the Circuit Court of the city or county where the deceased was domiciled at death. Bring the original will, a certified death certificate, a list of heirs (with addresses and relationships), and your government-issued ID.
2. Take the oath: The Clerk administers your executor's oath, posts a bond if required, and issues your Certificate of Qualification — Virginia's equivalent of Letters Testamentary.
3. Receive case assignment: Your case is assigned to the Commissioner of Accounts for that locality, who will review your inventory and accountings.

Virginia Executor Compensation

Virginia does not set a statutory commission. Instead, executors are entitled to "reasonable compensation," which the Commissioner of Accounts evaluates against published guidelines. Most Commissioners approve compensation in the range of:

• 5% of cash receipts (sometimes also 5% of cash disbursements)
• Lower rates for routine asset transfers (in-kind distributions of stocks, real estate)
• Hourly compensation may be approved for unusual time-intensive duties

Local guidelines vary — Fairfax County, Arlington, Richmond, and Virginia Beach Commissioners each publish their own. Check your locality's guidelines before computing your fee.

Does Virginia Require a Bond?

Bond is generally required unless the will waives it. Even when waived, the Clerk may require bond when the executor is a non-resident or when minor beneficiaries are involved. Bond premiums typically run $5–$10 per $1,000 of coverage per year and are payable from estate funds.

Core Duties as Executor in Virginia

1. Qualify in the Circuit Court Clerk's Office and obtain Certificates of Qualification
2. Notify heirs and beneficiaries within 30 days of qualification (Va. Code § 64.2-508)
3. Open an estate bank account using the estate's EIN
4. File an Inventory with the Commissioner of Accounts within 4 months of qualification
5. Identify known creditors, evaluate claims in the statutory order of priority, and (where appropriate) publish a Notice for Debts and Demands
6. Pay valid creditor claims, final income taxes, and any taxes owed
7. File annual Accountings with the Commissioner on each anniversary of qualification
8. Distribute remaining assets per the will and obtain receipts
9. File a Final Accounting and obtain the Commissioner's approval before discharge

Out-of-State Executors

Virginia allows non-resident executors but with conditions: either a Virginia resident must serve as co-executor, or the non-resident must post a corporate surety bond regardless of will language. Many out-of-state executors retain a Virginia attorney, trust officer, or corporate fiduciary to serve as co-fiduciary, simplifying the qualification process.

The Commissioner of Accounts

Virginia's Commissioner of Accounts system is unique. The Commissioner is an attorney who reviews each Inventory and Accounting in detail, requires documentation for every transaction, and reports problems to the Circuit Court. Mistakes — missing receipts, unsupported expenses, math errors — generate a Notice requiring correction. Repeated problems can result in the executor being summoned to court.

How to Close the Estate in Virginia

After the customary one-year creditor waiting period has run, all debts and taxes are paid, and the final assets are distributed, the executor files a Final Accounting with the Commissioner. The Commissioner reviews, requires corrections if any, and submits a Report to the Circuit Court. The estate is closed when the Court accepts the Commissioner's Final Report.