If you file electronically, be sure to indicate that the taxpayer is deceased. If you file on paper, fill in the deceased oval on the form.For a resident decedent, intangible personal property (bank accounts, stocks, bonds, etc.) is subject to the tax, regardless of where it is located. A. Accounts must be filed with the Commissioner of Accounts. The final income tax return of the deceased must be filed. The final personal property tax return of the deceased must be filed. This manual is intended to assist persons who are involved in the administration of a decedent's estate in Virginia. If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. As provided in Virginia Code §64.2-508, the Personal. Representative must file the affidavit of notice within four (4) months of date of qualification. The.