Short Answer

In North Carolina, a qualified executor may request a beneficiary’s taxpayer identification number (usually a Social Security number) when it is needed for tax reporting, such as preparing IRS Schedule K‑1 for income distributions. However, a person is not an executor until the Clerk of Superior Court issues Letters. If the will has not been filed and no one has qualified, the request is premature—ask for proof of appointment (Letters) and the estate’s EIN before sharing sensitive information.

Understanding the Problem

You want to know whether, in North Carolina probate, an executor can ask heirs for Social Security numbers before distributing assets. Here, a step‑grandparent claims to be the executor but has not filed the will with the Clerk of Superior Court. They are asking heirs for personal information, including Social Security numbers, while giving inconsistent details about the will’s contents and origin.

Apply the Law

Under North Carolina law, a person named in a will has no authority to act as executor until the will is filed and the Clerk issues Letters Testamentary. The Clerk can compel anyone holding an original will in North Carolina to produce it. Once qualified, a personal representative should obtain an estate EIN and use it for estate accounts and tax filings. Beneficiaries’ taxpayer IDs are generally collected when the estate will report taxable income distributions to them (often via Schedule K‑1) or for other defined reporting obligations. The main forum for all of this is the Clerk of Superior Court in the county of probate.

Key Requirements

• Executor must be qualified: No one has executor authority until the Clerk admits the will to probate and issues Letters.
• Produce the will if you have it: Anyone holding the original will can be ordered to bring it to the Clerk for probate.
• Use an estate EIN: The personal representative should obtain and use the estate’s EIN for accounts and tax filings—never heirs’ SSNs.
• Request SSNs only when needed: A qualified personal representative may request a beneficiary’s SSN/TIN to meet tax reporting duties tied to income distributions.
• Accountability and removal: If a qualified personal representative fails duties or engages in misconduct, an interested party can seek an accounting or removal before the Clerk.

What the Statutes Say

• N.C. Gen. Stat. § 28A-2A-4 (Compel production of a will) – Clerk can summon a person to produce a will or disclose its whereabouts.
• N.C. Gen. Stat. § 28A-2A-2 (Who may apply; 60‑day rule) – If the named executor does not apply within 60 days, an interested person may apply with 10 days’ notice.
• N.C. Gen. Stat. § 28A-9-1 (Revocation/removal of personal representative) – Grounds and process to remove for misconduct, disqualification, or adverse interest.
• N.C. Gen. Stat. § 28A-21-4 (Order to compel accounting) – Clerk may order a full account within 20 days and enforce by removal or contempt.

Analysis

Apply the Rule to the Facts: Because the step‑grandparent has not filed the will and has not qualified, they have no authority to collect sensitive data. A qualified personal representative would first obtain an estate EIN and then request beneficiary TINs only if tax reporting requires it. Given the conflicting will details and lack of probate, the immediate step is to compel production of the will and, if necessary, proceed with probate or seek the person’s removal if they later qualify and engage in misconduct.

Process & Timing

1. Who files: Any interested heir or devisee. Where: Clerk of Superior Court in the decedent’s North Carolina county. What: Sworn application to compel production of the will (under § 28A‑2A‑4), or if 60 days have passed, AOC‑E‑201 (Application for Probate and Letters) to start probate. When: After death; if the named executor has not applied within 60 days, an interested person may apply after giving 10 days’ notice.
2. The Clerk issues a summons to the person holding the will to produce it or state its whereabouts; if they do not comply, the Clerk can enforce by contempt. If probate proceeds, the Clerk admits the will and issues Letters to a qualified personal representative.
3. If someone later qualifies and mishandles the estate, an interested party may file a verified petition to remove the personal representative and/or move to compel a full accounting within 20 days of the Clerk’s order. Service uses an Estate Proceeding Summons (AOC‑E‑102).

Exceptions & Pitfalls

• Legitimate reasons to request SSNs: a qualified personal representative may need beneficiary TINs to issue IRS Schedule K‑1 for income distributions or to satisfy other defined reporting rules.
• Red flags: requests for SSNs before probate, refusal to show Letters, or requests to use heirs’ SSNs for estate accounts. The estate should use its own EIN.
• Privacy: provide SSNs only after verifying the person’s appointment (Letters), the estate’s EIN, and the stated tax reporting purpose; consider providing a completed IRS Form W‑9 securely.
• Procedure traps: file in the correct county; ensure Rule 4 service of estate proceeding summons; if seeking an accounting, note the 20‑day compliance period after the Clerk’s order.

Talk to a Probate Attorney

If you’re facing a situation where someone claims to be executor, hasn’t filed the will, and is asking for your SSN, 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.