To close a bank account on behalf of someone who has passed away, you must have legal authority to manage the account. A. Accounts must be filed with the Commissioner of Accounts.How to Fill out Revisable PDF Forms. This manual is intended to assist persons who are involved in the administration of a decedent's estate in Virginia. 1. Copies – Original and one copy to the Commissioner of Accounts. 2. What happens if the named beneficiary dies before the decedent? What happens if a beneficiary dies after the death of the decedent? If you file on paper, fill in the deceased oval on the form. Use the same filing status as on the federal return. Nominee has to claim for settlement in which standard claim format needs to fill up and submit to the bank.