Virginia Estate Account (CC-1680) Format

How Summafolio formats it

Accountings for Virginia are formatted to the structure of: Virginia account for decedent's estate (Form CC-1680 structure).

Beginning assets, receipts, gains on asset sales, adjustments, disbursements, losses on asset sales, distributions and assets on hand, in the order of the Account Summary and Sample Account for Form CC-1680, filed with the Commissioner of Accounts.

Sources:

Va. Code §64.2-1206 et seq.
Va. Code §64.2-1308
Form CC-1680 and instructions
Va. Code §64.2-775 (trustee reports)
Va. Code §64.2-1033 et seq. (Uniform Fiduciary Income and Principal Act)

Notes:

Accounts are settled before the Commissioner of Accounts (Va. Code §64.2-1206), who may ask for vouchers and statements; the review packet includes a source-document index for every transaction, to help assemble them.

Accounts go to the Commissioner of Accounts

In Virginia, a fiduciary doesn't account directly to a judge. Every fiduciary accounts before the Commissioner of Accounts for the jurisdiction where they qualified, and every account must be signed by all fiduciaries (Va. Code §64.2-1206). The commissioner reviews it, may ask for supporting documents and files a report with the court (chapter 12).

The format: Form CC-1680

The Office of the Executive Secretary of the Supreme Court provides the forms. An account may be on the clerk's form, on a computer-generated facsimile of it, "or in any other clear format" (§64.2-1308). For a decedent's estate the form is CC-1680, Account for Decedent's Estate, with instructions and a sample account. Its account summary is a two-sided balance:

Line	Item
1	Beginning assets (from the inventory or the prior account)
2	Receipts
3	Gains on asset sales
4	Adjustments
5	Total of 1–4, which must equal line 10
6	Disbursements for debts and expenses
7	Losses on asset sales
8	Distributions to beneficiaries
9	Assets on hand
10	Total of 6–9, which must equal line 5

An itemized list supports each line, and the market value of assets on hand is stated separately. The first account must also include income and disbursement activity from the date of death.

Copies to beneficiaries

A personal representative must send a copy of each account, by first-class mail on or before the filing date, to the persons given notice of probate who asked for copies in writing (§64.2-1303). The commissioner can't approve the account until 21 days after receiving it, and the account must state who was sent copies and when. CC-1680 has a certification and a certificate of mailing for that purpose.

Conservators and guardians

Conservators, guardians of minors' estates and committees file a first statement within six months of qualification covering the first four months, then accounts for each following 12-month period, due within four months after the period ends, signed under oath (§64.2-1305).

Trustees

A trustee sends a report at least annually and at termination to current distributees and others who request it: trust property, liabilities, receipts and disbursements, the trustee's compensation, and the assets with market values if feasible (§64.2-775).

Principal and income: Virginia adopted the new uniform act

Virginia repealed its Uniform Principal and Income Act (former §§64.2-1000 to 64.2-1030) and enacted the Uniform Fiduciary Income and Principal Act, §§64.2-1033 to 64.2-1078 (2022 Va. Acts ch. 354) (chapter 10.1).

What Summafolio produces

The ten summary lines in CC-1680 order, with each line's itemized list, the market value of assets on hand, and a source-document index to help assemble what the commissioner asks for.

Frequently asked questions

Can I file a spreadsheet instead of CC-1680?

Section 64.2-1308 allows a computer-generated facsimile of the form "or any other clear format". Your commissioner may have preferences, so ask.

What are "adjustments" on line 4?

Under the CC-1680 instructions, adjustments are additional assets discovered after the inventory (where the commissioner excused a supplemental inventory) and corrections to values or share counts reported on the inventory or a prior account. The sample account shows a date-of-death value corrected from $50 to $60 a share.

Samples and next steps

Free template: Estate accounting template (executor's account)Blank PDF and Excel. A template, not a court form.
PricingOne price per accounting, every export included.
How it worksFrom statements to a reconciled accounting.
All states and formatsCompare the 14 state formats and the uniform format.

Other states

No court has approved or endorsed Summafolio. Accountings are formatted to the structure of the sources cited above, and some courts require their own forms or local rules. This page is general information, not legal advice. Confirm the current requirements with the statute, your court and an attorney licensed in your state.

Virginia estate account format (CC-1680)