Short Answer

In North Carolina, you file the primary (domiciliary) estate in the county where the decedent was domiciled and use ancillary administration in any other state where the decedent owned property. The personal representative must file a preliminary inventory with the application, a 90-day inventory after qualification, and timely annual/final accounts. Life insurance is listed only if payable to the estate; policies payable to a named beneficiary are generally disclosed separately and not inventoried.

Understanding the Problem

This question asks whether, when, and where a North Carolina personal representative must file probate papers in more than one place. The focus is on which office handles the case, what inventories and accountings are due, and how to report life insurance. One key fact: [CLIENT] may need to file for [MOTHER] in a different jurisdiction, and is unsure how to report each decedent’s life insurance on the forms.

Apply the Law

Under North Carolina law, the Clerk of Superior Court in the county of the decedent’s domicile handles the primary estate. If the decedent owned property in another state, a North Carolina or out-of-state personal representative may open an ancillary estate in that other state (or here in North Carolina for a nonresident). Inventories and accounts are required on fixed timelines. Insurance payable to a third-party beneficiary typically passes outside the estate and is not part of the inventory unless payable to the estate.

Key Requirements

• Determine domicile and venue: Open the main estate where the decedent was domiciled at death; that clerk’s office has venue for administration.
• Ancillary administration: If the decedent owned property in a different state, seek ancillary letters there; if a nonresident owned property in NC, ancillary letters may be issued here.
• Preliminary and 90-day inventory: Provide a preliminary inventory with the application and a full inventory within three months after qualification; file supplemental inventories if new assets emerge.
• Accounts: File a final account when the estate is ready to close (generally within one year unless extended) and annual accounts if the estate remains open longer than a year, with vouchers supporting disbursements.
• Life insurance reporting: Include life insurance only if payable to the estate; policies payable to named beneficiaries are listed separately as non-estate transfers and are not estate receipts.
• Foreign PR recognition: After 60 days, a North Carolina asset holder may deliver property to a domiciliary (out-of-state) PR on proof of appointment and affidavit if no NC administration is pending.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-3-1 (Venue) – Primary filing goes to the county of the decedent’s domicile; other grounds apply for nonresidents.
• North Carolina Gen. Stat. § 28A-26-3 (Ancillary letters) – Sets who may apply, where to file, and what to include for ancillary administration.
• North Carolina Gen. Stat. § 28A-20-1 (Inventory due) – Requires filing of the inventory within three months of qualification.
• North Carolina Gen. Stat. § 28A-21-2 (Final account) – Final accounting deadlines and clerk’s approval to close.

Analysis

Apply the Rule to the Facts: [MOTHER]’s estate must be opened in the North Carolina county of her domicile; if she owned property in another state, seek ancillary letters there. [MOTHER]’s and [GRANDFATHER]’s estates are separate, so each requires its own inventory and accounts. List life insurance on an inventory only if it is payable to the estate; if payable to a named beneficiary, disclose it as a non-estate transfer and do not treat it as an estate receipt in the accounts.

Process & Timing

1. Who files: Personal representative or applicant with priority. Where: Clerk of Superior Court in the county of domicile (for the primary estate) and in any other state where property sits for ancillary administration. What: Application For Probate And Letters (AOC‑E‑201) or Application For Letters Of Administration (AOC‑E‑202) with a preliminary inventory; for ancillary filings, include a certified copy of foreign letters and a schedule of in‑state property; file the standard Inventory form and Account (AOC‑E‑506). When: File the full inventory within three months of qualification; file the final account within one year unless extended; file annual accounts if the estate remains open beyond a year.
2. After qualification, publish/serve notice to creditors and collect, safeguard, and value assets. Expect county‑specific timing for auditing of inventories and accounts by the clerk.
3. When debts and expenses are settled and distributions made, file the final account with vouchers. Upon approval, the clerk enters an order discharging the personal representative and closes the file.

Exceptions & Pitfalls

• Do not combine estates: each decedent requires a separate file, EIN, inventory, and accounts.
• Life insurance: only include on the inventory if payable to the estate; otherwise list it as a non‑estate transfer and exclude it from estate receipts.
• Ancillary shortcuts: if no NC estate is open, an NC asset holder may deliver property to an out‑of‑state PR after 60 days on proof and affidavit; confirm no NC administration is pending.
• Venue conflicts: the first properly commenced proceeding controls; disputes about county venue go to a judge, not the clerk.
• Accounts must include vouchers or verified proof for disbursements; missing support delays approval.

Talk to a Probate Attorney

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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.