VA Form 21P-4706c
Court-Appointed Fiduciary's Annual Accounting
A state court appointed you as guardian or conservator for a veteran who receives VA benefits, and VA requires this annual accounting.
- 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.
Official VA form page: https://www.benefits.va.gov/fiduciary/forms.asp
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
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.
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
Blocks 7-9Beneficiary name, SSN, VA File NumberPII
The veteran whose VA funds you are managing.
(veteran's legal name, SSN, VA file number)
Common mistakes
- ×Confusing fiduciary and beneficiary sections.
Section III - Annual Accounting Summary
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.
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
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.
(signature/date)
Common mistakes
- ×Not attaching supporting documentation.
- ×Missing VA's deadline even if the state court deadline has been met.
Statutory and 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.