Short Answer

In North Carolina, a personal representative must correct the accounting, calculate the lawful shares, and recover any overpayment from an heir before the Clerk of Superior Court will approve the final account. The Clerk can order you to file a satisfactory account and may compel refunds from distributees. If a surviving spouse’s year’s allowance and first share were missed, you must allocate them now and seek return of the excess paid to the child. If the estate was closed, it can be reopened for this purpose.

Understanding the Problem

You are asking whether, under North Carolina probate law, the personal representative can fix an incorrect distribution and finish the estate. Here, the estate is intestate, and the surviving spouse’s year’s allowance and the spouse’s first share were never set aside, so the child received too much. The goal is to correct the final accounting and recover the overpayment so the Clerk can approve the estate’s completion.

Apply the Law

North Carolina requires personal representatives to account for all receipts and disbursements and to distribute according to statute. The Clerk of Superior Court audits the account and can order a corrected, satisfactory account if errors appear. In an intestate estate with a surviving spouse and one child, the spouse has priority to a statutory year’s allowance and receives the first portion of personal property and a fractional share of the balance under the Intestate Succession Act. If someone received more than the law allows, the personal representative must seek a refund and, if needed, file an estate proceeding before the Clerk to compel repayment. The Clerk’s office is the primary forum, and if the Clerk issues a 20‑day order to account, that deadline applies.

Key Requirements

• File a corrected account: Submit an amended AOC-E-506 Account with vouchers, receipts, and a revised distribution schedule that follows intestacy rules and allowances.
• Honor the spouse’s protections: Allocate the surviving spouse’s year’s allowance (if still available) and the spouse’s intestate “first share” before calculating the child’s portion.
• Recover overpayments: Demand a refund from the overpaid heir; if not returned, petition in the estate to compel repayment and adjust shares.
• Use proper procedure: For contested recovery, file an estate proceeding, obtain an Estate Proceeding Summons, and serve respondents under Rule 4.
• Clerk approval to close: After refunds and correct distributions, submit the updated final account for audit and approval; only then can the estate be closed and the personal representative discharged.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-4 (Clerk may order a satisfactory account) – Clerk can order a full account within 20 days and take action if it is not filed.
• North Carolina Gen. Stat. § 28A-2-6 (Estate proceedings procedures) – Sets procedures for contested estate proceedings, including service and hearings.
• North Carolina Gen. Stat. § 29-14 (Spouse’s intestate share) – Describes the surviving spouse’s share when there is one child.
• North Carolina Gen. Stat. § 30-15 (Spousal year’s allowance) – Provides a year’s support for the surviving spouse and outlines the allowance framework.

Analysis

Apply the Rule to the Facts: Because the spouse’s year’s allowance and first share were not set aside, the child received more than the law permits. The personal representative should file a corrected account showing the spouse’s allowance (if still available) and proper intestate shares under § 29-14, then recalculate the child’s portion. Any excess paid to the child must be refunded; if not returned voluntarily, the personal representative can petition in the estate to compel repayment so the Clerk can approve the final account.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court, Estates Division, in the county where the estate is pending in North Carolina. What: Amended ACCOUNT (AOC‑E‑506) with vouchers and RECEIPTS (AOC‑E‑521); if needed, an APPLICATION AND ASSIGNMENT OF YEAR’S ALLOWANCE (AOC‑E‑100) for the spouse. When: If the Clerk issued an order under § 28A‑21‑4, file a satisfactory account within 20 days of service; otherwise, file promptly.
2. If refund is refused: Send a written demand to the overpaid heir. If not resolved, file an estate proceeding to compel refund, obtain an Estate Proceeding Summons, and serve all respondents under Rule 4. Hearings are typically set in weeks, but timing varies by county.
3. Finalize: After recovering (or documenting court‑ordered recovery of) the overpayment and correcting distributions, submit the updated final account for audit. If approved, the Clerk enters the order settling the account and discharging the personal representative; notify the surety using NOTICE TO SURETY OF SETTLEMENT (AOC‑E‑508) if a bond is in place.

Exceptions & Pitfalls

• Closed estates: If the estate was already closed and the personal representative discharged, it can be reopened for proper cause, such as to correct distributions; procedures can vary by county.
• Year’s allowance timing: The filing window for a spouse’s year’s allowance depends on the decedent’s date of death and whether letters were issued; recent statutory changes affect timing and amount. If time‑barred, still correct intestate shares and pursue refund from the overpaid heir.
• Service traps: Use the Estate Proceeding Summons and serve respondents under Rule 4; improper service can delay or defeat recovery.
• Recovery risk and bond exposure: If an heir cannot repay, the Clerk may consider other remedies, including adjustment of commissions or potential surcharge; the personal representative’s bond can be implicated if losses are not remedied.
• Documentation: Provide vouchers for all disbursements and signed receipts for distributions; incomplete proof is a common reason the Clerk declines to approve an account.

Talk to a Probate Attorney

If you’re dealing with a misdistribution and need to correct the accounting and recover funds, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at 919-341-7055.

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.