Short Answer

In North Carolina, your next step depends on how the estate was handled. If you used the Affidavit for Collection of Personal Property, file a Final Affidavit with the Clerk of Superior Court within 90 days showing what you collected, paid, and distributed, and pay the filing fee. If you were appointed as a personal representative with Letters, file a Final Account (with vouchers and receipts) and, if the estate stays open past a year, file Annual Accounts until the Clerk approves the final.

Understanding the Problem

In North Carolina probate, what must I file with the Clerk of Superior Court after I, as the person authorized to collect the decedent’s assets, close the estate bank accounts? You mentioned you are the sole heir. This single decision point determines whether you must file a Final Affidavit (small estate by affidavit) or a Final Account (formal administration with Letters).

Apply the Law

North Carolina offers two common paths to transfer bank funds after death. Under the Affidavit for Collection of Personal Property process, the affiant collects and then distributes personal property in a set order and must file a concluding affidavit. Under formal administration, a personal representative (executor/administrator) manages assets in a fiduciary capacity and must account to the Clerk. The main forum is the Clerk of Superior Court (Estates Division). Key deadlines include a 90-day window to file the Final Affidavit in the affidavit process (extensions available) and, in formal estates, a Final Account generally due by one year from qualification (subject to statutory extensions) with Annual Accounts if the estate remains open.

Key Requirements

• Identify your path: Affidavit for Collection (small estate) versus formal administration with Letters; each has different closing filings.
• Distribute in the correct order (affidavit cases): First any family allowances, then valid debts/claims by statutory priority, then the heir/beneficiary.
• File the closing paper: Final Affidavit within 90 days of the qualifying affidavit in small estates, or a Final Account (AOC-E-506) with vouchers/receipts in formal estates.
• Support your numbers: Keep bank statements, canceled checks, itemized receipts, and signed distribution receipts (AOC-E-521) for the Clerk’s review.
• Mind real property limits: The affidavit process does not authorize selling or mortgaging real estate; a personal representative and court authority are needed if real property must be sold to pay debts.

What the Statutes Say

• N.C. Gen. Stat. § 28A-25-1 (Collection by affidavit) – Lets an affiant collect personal property with a filed affidavit.
• N.C. Gen. Stat. § 28A-25-3 (Distribution and final affidavit) – Sets the order of payment and requires a final affidavit (deadline/extension rules).
• N.C. Gen. Stat. § 28A-21-2 (Final accounts) – Establishes when the Final Account is due and permits earlier filing in limited cases.
• N.C. Gen. Stat. § 28A-17-1 (Sale, lease, or mortgage of real estate) – Provides the court process to sell or encumber real property when needed to pay debts.

Analysis

Apply the Rule to the Facts: Because you used a court‑approved affidavit and are the sole heir, your next step is to finalize the affidavit process: distribute funds in the required order (allowances, debts/claims, then yourself) and file the Final Affidavit with the Clerk within 90 days, paying the fee based on personal property value. If the lender on the real property needs proof, provide the affidavit and probate papers; if the property must be sold or refinanced to satisfy debts, open a formal estate so a personal representative can seek court authority.

Process & Timing

1. Who files: If you used the Affidavit for Collection, the affiant files. Where: Clerk of Superior Court (Estates Division) in the county where the affidavit was filed. What: Final Affidavit of Collection (AOC‑E‑204) and fee. When: Within 90 days of the qualifying affidavit; you may request an extension (up to one year) from the Clerk.
2. If a formal estate was opened, Who: the personal representative. Where: same Clerk’s office. What: Final Account (AOC‑E‑506) with vouchers and distribution receipts (AOC‑E‑521). When: Generally by one year from qualification or as otherwise allowed by statute; file Annual Accounts if the estate remains open past a year.
3. Real property with a loan: If sale or refinance is needed to pay debts, the personal representative petitions for authority to sell/mortgage real estate. The Clerk reviews filings; if approved, the PR completes the transaction and then files the Final Account for closing and discharge.

Exceptions & Pitfalls

• Do not use the affidavit process to sell or encumber real estate; appoint a personal representative and obtain court authority if real property must be sold to pay claims.
• Distribute in the statutory order before paying heirs; skipping creditor priorities can trigger objections or require repayment.
• Keep vouchers and signed receipts; missing documentation is a common reason a Final Account is delayed or rejected.
• If a Final Account or Final Affidavit is late, the Clerk can order you to file within 20 days and may impose remedies if you do not comply.
• If you plan to sell or mortgage real property within two years of death, consider formal administration and a published notice to creditors to manage claim risks.

Talk to a Probate Attorney

If you’re wrapping up an estate and need to file the Final Affidavit or Final Account, our firm has experienced attorneys who can help you understand your options and timelines. Call us today.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.