What documents do I need to provide to support the commission amount requested in an estate file? – North Carolina

Short Answer

In North Carolina, the clerk of superior court typically expects the commission request to be supported by the estate’s accounting records that show the commissionable receipts and disbursements and the math used to reach the requested amount. Practically, that means a petition for commissions plus a clear worksheet tied to the inventory and the most recent annual or final account, with backup for any large or unusual receipt/disbursement items. If the clerk questioned the amount due to a calculation issue, a corrected calculation sheet that matches the filed account usually resolves it.

Understanding the Problem

In a North Carolina estate administration, a personal representative can ask the clerk of superior court (as ex officio judge of probate) to approve a commission. The key question is what documentation must be provided so the clerk can verify that the commission request is based on the correct receipts and disbursements and that the calculation is accurate. The issue often comes up when the clerk audits the estate file and the requested commission does not match the figures shown in the inventory or the estate accountings.

Apply the Law

North Carolina law generally allows the clerk to approve personal representative commissions based on the estate’s actual receipts and expenditures, subject to statutory limits and the clerk’s discretion. The clerk does not simply “rubber stamp” a percentage; the clerk may review the accounting and determine what receipts and disbursements are commissionable and whether the requested amount is reasonable under the circumstances.

Key Requirements

Commission base is supported by the accounting: The request should tie to the estate’s filed inventory and the most recent annual or final account so the clerk can audit the numbers.
Receipts/disbursements are correctly classified: The calculation should separate commissionable items from noncommissionable items (a common source of math errors).
Clear math and timing: The request should show the calculation step-by-step and identify the accounting period(s) covered (especially if commissions are requested before the final account).

What the Statutes Say

N.C. Gen. Stat. Chapter 28A (Administration of Decedents’ Estates) – Contains the rules the clerk applies to estate administration, including accountings and compensation topics; the controlling commission provisions are within this chapter and are applied by the clerk based on receipts and disbursements.

Analysis

Apply the Rule to the Facts: Here, the clerk questioned the commission amount due to a math/calculation issue. The most effective support is usually (1) a corrected commission worksheet that ties line-by-line to the receipts and disbursements shown on the filed accounting, and (2) a short cover letter or explanation identifying exactly what was corrected (for example, a transposed number, double-counted receipt, or inclusion of a noncommissionable distribution). If the corrected worksheet matches the accounting totals the clerk is auditing, the clerk can typically approve the corrected amount or request a revised petition/order.

Process & Timing

Who files: The personal representative (often through counsel). Where: The Clerk of Superior Court, Estates Division, in the county where the estate is open. What: A petition/request for payment of personal representative commissions (many counties use a local form) plus a proposed order and a calculation worksheet tied to the estate accounting. When: Often submitted in connection with an annual account or the final account; some clerks will consider it before the final account, but local practice varies.
Clerk review/audit: The clerk may audit the accounting and compare the requested commission to the commissionable receipts and disbursements shown in the file. If the clerk sees a mismatch, the clerk may ask for a corrected worksheet, revised petition/order, or clarification of specific line items.
Order and payment: If approved, the clerk enters an order allowing commissions, and the commission is then paid from estate funds and reflected on the next accounting (or the final account) as an estate expense.

Exceptions & Pitfalls

Using the wrong base numbers: A frequent error is calculating commissions on items the clerk treats as noncommissionable (commonly, beneficiary distributions) or counting internal transfers/mere changes in investments as receipts/disbursements.
Not showing the work: A single dollar figure without a worksheet that ties to the accounting invites questions. A one-page schedule that lists commissionable receipts, commissionable disbursements, subtotal(s), and the percentage applied usually prevents back-and-forth.
Mismatch between petition and accounting: If the petition uses numbers that do not match the filed annual/final account (even if the difference is small), the clerk may require a revised petition/order or a corrected account.
Local practice differences: Some counties expect the commission request to be presented only at final accounting, while others will consider it earlier. Calling the Estates Division to confirm preferred documentation can save time.

Conclusion

To support a commission request in a North Carolina estate file, the clerk typically needs documentation that lets the clerk audit the math: a commission petition and proposed order, plus a clear calculation worksheet that ties directly to the inventory and the most recent annual or final account and separates commissionable receipts/disbursements from noncommissionable items. When the clerk flags a calculation issue, the next step is to file or submit a corrected worksheet (and, if requested, a revised petition/order) that matches the accounting figures.

Talk to a Probate Attorney

If an estate commission request has been questioned by the clerk’s office, our firm has experienced attorneys who can help identify what the clerk is treating as commissionable, correct the calculation, and align the request with the accounting on file. 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.