VA Form 21P-4706c

Court-Appointed Fiduciary's Annual Accounting

FiduciaryOfficial VA form on VA.gov

Who fills it

court-fiduciary

Journey phase

Keeping Your Award Current

Estimated time

60-120 minutes with records organized.

When to file

Annually as requested by VA, typically coinciding with the state court accounting period.

A state court appointed you as guardian or conservator for a veteran who receives VA benefits, and VA requires this annual accounting.

Gather before you start

—Court order appointing you as guardian/conservator

—Bank statements for the full accounting period

—All receipts for expenditures of VA funds

—State court accounting if already filed (can be submitted as attachment)

—Beginning and ending account balances

Attach with the form

—Copy of court guardianship/conservatorship order

—Bank statements for accounting period

—Receipts for expenditures

—State court accounting (optional, accepted as supplement)

Section I - Court-Appointed Fiduciary Identification

1 field

Blocks 1-6Fiduciary name, address, court appointment information, case numberPII

Your name and contact info as the court-appointed fiduciary. Include the name of the court that appointed you, the date of appointment, and the court case or docket number. VA verifies fiduciary authority against court records.

Example

e.g., Mary Smith, guardian; Pima County Superior Court, Case No. 2022-GC-001234, appointed 03/15/2022

Common mistakes

Not including the court appointment details - VA cannot verify authority without them.
Using an expired court order - if your appointment has not been renewed, you may no longer have authority.

Section II - Beneficiary Identification

1 field

Blocks 7-9Beneficiary name, SSN, VA File NumberPII

The veteran whose VA funds you are managing.

Example

(veteran's legal name, SSN, VA file number)

Common mistakes

Confusing fiduciary and beneficiary sections.

Section III - Annual Accounting Summary

1 field · 1 citation

Blocks 10-25VA funds received, disbursed, and ending balance

Report the same information as VA Form 21P-4706b: (1) Beginning balance of VA funds, (2) Total VA benefits received, (3) Itemized expenditures by category, (4) Ending balance. If you have already filed a state court accounting covering these funds, you may attach it and reference it here. VA will accept a state court accounting as a supplement but still requires the VA form summary.

Example

e.g., Beginning balance: $2,100; VA received: $22,200; Disbursed: $20,850; Ending: $3,450

Common mistakes

Submitting only the state court accounting without this VA form - VA requires its own form even if the state also requires an accounting.
Not tracking VA funds separately from other income in the same account.

Authority

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

Section IV - Fiduciary Certification

1 field

Blocks 26-27Court-appointed fiduciary signature and datePII

Sign and date under penalty of perjury. Misuse of a beneficiary's VA funds is a federal crime.

Example

(signature/date)

Common mistakes

Not attaching supporting documentation.
Missing VA's deadline even if the state court deadline has been met.

Statutory & regulatory authority

38 CFR 3.500 - When VA reduces or discontinues benefits.

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

VA Form 21P-4706c

Court-Appointed Fiduciary's Annual Accounting

FiduciaryOfficial VA form on VA.gov

Who fills it

court-fiduciary

Journey phase

Keeping Your Award Current

Estimated time

60-120 minutes with records organized.

When to file

Annually as requested by VA, typically coinciding with the state court accounting period.

A state court appointed you as guardian or conservator for a veteran who receives VA benefits, and VA requires this annual accounting.

Gather before you start

—Court order appointing you as guardian/conservator

—Bank statements for the full accounting period

—All receipts for expenditures of VA funds

—State court accounting if already filed (can be submitted as attachment)

—Beginning and ending account balances

Attach with the form

—Copy of court guardianship/conservatorship order

—Bank statements for accounting period

—Receipts for expenditures

—State court accounting (optional, accepted as supplement)

Section I - Court-Appointed Fiduciary Identification

1 field

Blocks 1-6Fiduciary name, address, court appointment information, case numberPII

Example

e.g., Mary Smith, guardian; Pima County Superior Court, Case No. 2022-GC-001234, appointed 03/15/2022

Common mistakes

Not including the court appointment details - VA cannot verify authority without them.
Using an expired court order - if your appointment has not been renewed, you may no longer have authority.

Section II - Beneficiary Identification

1 field

Blocks 7-9Beneficiary name, SSN, VA File NumberPII

The veteran whose VA funds you are managing.

Example

(veteran's legal name, SSN, VA file number)

Common mistakes

Confusing fiduciary and beneficiary sections.

Section III - Annual Accounting Summary

1 field · 1 citation

Blocks 10-25VA funds received, disbursed, and ending balance

Example

e.g., Beginning balance: $2,100; VA received: $22,200; Disbursed: $20,850; Ending: $3,450

Common mistakes

Submitting only the state court accounting without this VA form - VA requires its own form even if the state also requires an accounting.
Not tracking VA funds separately from other income in the same account.

Authority

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

Section IV - Fiduciary Certification

1 field

Blocks 26-27Court-appointed fiduciary signature and datePII

Sign and date under penalty of perjury. Misuse of a beneficiary's VA funds is a federal crime.

Example

(signature/date)

Common mistakes

Not attaching supporting documentation.
Missing VA's deadline even if the state court deadline has been met.

Statutory & regulatory authority

38 CFR 3.500 - When VA reduces or discontinues benefits.

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

VA Form 21P-4706c

Court-Appointed Fiduciary's Annual Accounting

FiduciaryOfficial VA form on VA.gov

Who fills it

court-fiduciary

Journey phase

Keeping Your Award Current

Estimated time

60-120 minutes with records organized.

When to file

Annually as requested by VA, typically coinciding with the state court accounting period.

A state court appointed you as guardian or conservator for a veteran who receives VA benefits, and VA requires this annual accounting.

Gather before you start

—Court order appointing you as guardian/conservator

—Bank statements for the full accounting period

—All receipts for expenditures of VA funds

—State court accounting if already filed (can be submitted as attachment)

—Beginning and ending account balances

Attach with the form

—Copy of court guardianship/conservatorship order

—Bank statements for accounting period

—Receipts for expenditures

—State court accounting (optional, accepted as supplement)

Section I - Court-Appointed Fiduciary Identification

1 field

Blocks 1-6Fiduciary name, address, court appointment information, case numberPII

Example

e.g., Mary Smith, guardian; Pima County Superior Court, Case No. 2022-GC-001234, appointed 03/15/2022

Common mistakes

Not including the court appointment details - VA cannot verify authority without them.
Using an expired court order - if your appointment has not been renewed, you may no longer have authority.

Section II - Beneficiary Identification

1 field

Blocks 7-9Beneficiary name, SSN, VA File NumberPII

The veteran whose VA funds you are managing.

Example

(veteran's legal name, SSN, VA file number)

Common mistakes

Confusing fiduciary and beneficiary sections.

Section III - Annual Accounting Summary

1 field · 1 citation

Blocks 10-25VA funds received, disbursed, and ending balance

Example

e.g., Beginning balance: $2,100; VA received: $22,200; Disbursed: $20,850; Ending: $3,450

Common mistakes

Submitting only the state court accounting without this VA form - VA requires its own form even if the state also requires an accounting.
Not tracking VA funds separately from other income in the same account.

Authority

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

Section IV - Fiduciary Certification

1 field

Blocks 26-27Court-appointed fiduciary signature and datePII

Sign and date under penalty of perjury. Misuse of a beneficiary's VA funds is a federal crime.

Example

(signature/date)

Common mistakes

Not attaching supporting documentation.
Missing VA's deadline even if the state court deadline has been met.

Statutory & regulatory authority

38 CFR 3.500 - When VA reduces or discontinues benefits.

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

VA Form 21P-4706c

Court-Appointed Fiduciary's Annual Accounting

FiduciaryOfficial VA form on VA.gov

Who fills it

court-fiduciary

Journey phase

Keeping Your Award Current

Estimated time

60-120 minutes with records organized.

When to file

Annually as requested by VA, typically coinciding with the state court accounting period.

A state court appointed you as guardian or conservator for a veteran who receives VA benefits, and VA requires this annual accounting.

Gather before you start

—Court order appointing you as guardian/conservator

—Bank statements for the full accounting period

—All receipts for expenditures of VA funds

—State court accounting if already filed (can be submitted as attachment)

—Beginning and ending account balances

Attach with the form

—Copy of court guardianship/conservatorship order

—Bank statements for accounting period

—Receipts for expenditures

—State court accounting (optional, accepted as supplement)

Section I - Court-Appointed Fiduciary Identification

1 field

Blocks 1-6Fiduciary name, address, court appointment information, case numberPII

Example

e.g., Mary Smith, guardian; Pima County Superior Court, Case No. 2022-GC-001234, appointed 03/15/2022

Common mistakes

Not including the court appointment details - VA cannot verify authority without them.
Using an expired court order - if your appointment has not been renewed, you may no longer have authority.

Section II - Beneficiary Identification

1 field

Blocks 7-9Beneficiary name, SSN, VA File NumberPII

The veteran whose VA funds you are managing.

Example

(veteran's legal name, SSN, VA file number)

Common mistakes

Confusing fiduciary and beneficiary sections.

Section III - Annual Accounting Summary

1 field · 1 citation

Blocks 10-25VA funds received, disbursed, and ending balance

Example

e.g., Beginning balance: $2,100; VA received: $22,200; Disbursed: $20,850; Ending: $3,450

Common mistakes

Submitting only the state court accounting without this VA form - VA requires its own form even if the state also requires an accounting.
Not tracking VA funds separately from other income in the same account.

Authority

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.

Section IV - Fiduciary Certification

1 field

Blocks 26-27Court-appointed fiduciary signature and datePII

Sign and date under penalty of perjury. Misuse of a beneficiary's VA funds is a federal crime.

Example

(signature/date)

Common mistakes

Not attaching supporting documentation.
Missing VA's deadline even if the state court deadline has been met.

Statutory & regulatory authority

38 CFR 3.500 - When VA reduces or discontinues benefits.

38 USC 5502 - VA authority to appoint and oversee fiduciaries managing benefits for incompetent or incapacitated veterans.