Jan272026
Probate Q&A Series

How do I get missing bank statements for a decedent’s account and an estate account so I can complete the estate’s records and taxes? – North Carolina

Short Answer

In North Carolina, the person with legal authority to act for the estate (the personal representative) can usually obtain missing bank statements and year-end tax reporting from a financial institution by providing a written request plus proof of authority (Letters Testamentary/Letters of Administration) and a certified death certificate. For the estate account, the bank typically also needs the estate’s EIN and may require a W-9 on file to issue the correct 1099 reporting. If the bank will only speak with the personal representative, the personal representative can sign the request and can usually authorize the bank to send duplicate statements to the attorney for recordkeeping.

Understanding the Problem

In North Carolina probate administration, a personal representative often must confirm whether a decedent’s bank account and a newly opened estate account are closed, and must collect missing monthly statements to complete the estate’s records and required accountings. The same request often includes obtaining the institution’s tax reporting for interest or other income (such as a 1099) so the estate’s filings can be completed. The practical decision point is what proof of authority and what specific documents to request so the bank can release statements and tax forms and the estate can make a final distribution and close the account.

Apply the Law

North Carolina law recognizes that a personal representative is the fiduciary responsible for gathering estate assets, tracking receipts and disbursements, and keeping records that support inventories, accountings, and tax reporting. Banks and other custodians commonly require formal proof that the requester has authority to act for the estate. In practice, that proof is usually the personal representative’s Letters (Letters Testamentary or Letters of Administration) and a certified death certificate. If the request involves electronic account access or other digital assets held by a custodian, North Carolina’s digital assets law also describes what a custodian can require before disclosing a deceased user’s digital assets to the personal representative.

Key Requirements

  • Proof of authority: The financial institution typically requires certified Letters showing the personal representative is authorized to act for the estate, plus a certified death certificate.
  • Clear, specific document request: The request should list the exact statement months needed and confirm what “closure proof” is needed (for example, a final statement showing a zero balance and the closing date).
  • Correct tax identity for the estate account: The estate account should use the estate’s EIN (not the decedent’s Social Security number), and the institution may request a W-9 so year-end reporting is issued correctly.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the estate representative needs (1) missing monthly statements for both the decedent’s account and the estate account, (2) confirmation of whether each account is closed, and (3) tax reporting (such as a 1099) from the institution. The cleanest way to get these items is for the personal representative to submit a written request with certified Letters and a certified death certificate, and to ask for a final “closing” statement (or other bank-generated closure confirmation) plus duplicates of the missing monthly statements. For the estate account’s tax reporting, the bank generally needs the estate EIN and may require a W-9 so the 1099 is issued under the estate’s taxpayer ID rather than the decedent’s Social Security number.

Process & Timing

  1. Who files: The personal representative (or the personal representative signs a request prepared by counsel). Where: Directly with the bank or credit union’s estate/deceased-account department (often a dedicated unit). What: A written request for (a) duplicate statements for specific months, (b) date-of-death balance and accrued interest information if needed for records, (c) a final statement showing the closing date/zero balance, and (d) year-end tax reporting (for example, a 1099) for the relevant year(s). When: As soon as the missing months are identified, because statement retrieval and tax form re-issues can take time.
  2. Follow-up and escalation: If the institution will not release information to anyone other than the personal representative, the personal representative should make the request directly and can also authorize the institution to send copies to the attorney for accounting and recordkeeping. If the institution requires more detail, provide the account identifier, the decedent’s name, date of death, and the exact date range for statements.
  3. Close-out step: Once the missing statements and tax reporting are obtained, the personal representative can reconcile the estate account, disburse the remaining balance to the proper recipient(s), and request written confirmation that the account is closed (often reflected on the final statement).

Exceptions & Pitfalls

  • Bank policy limits who can receive records: Some institutions will only release decedent-account information to the personal representative, even if an attorney is involved. A practical fix is having the personal representative sign the request and separately authorize the institution to share records with counsel.
  • Mixing tax IDs: Using the decedent’s Social Security number for an estate account can create reporting problems. Estate accounts are typically opened under an EIN, and the institution may request a W-9 to prevent backup withholding and to issue the correct 1099.
  • Incomplete request leads to partial production: Asking for “all statements” without a date range can slow the process. A better request lists each missing month, asks for the date-of-death balance and interest details if needed, and asks for a final statement showing closure.

Related reading may be helpful when documenting account changes and communicating with financial institutions during administration, including release account balances and transfer an account into the estate and what to do if the bank is not responding.

Conclusion

In North Carolina, missing bank statements and tax reporting for a decedent’s account and an estate account are usually obtained by having the personal representative submit a written request with a certified death certificate and certified Letters. The request should list the exact statement months needed and ask for a final statement or other confirmation showing whether the account is closed. For the estate account’s 1099 reporting, the institution typically needs the estate EIN (and often a W-9). Next step: submit a signed, itemized records request to the institution’s estate/deceased-account department as soon as the missing months are identified.

Talk to a Probate Attorney

If an estate is missing bank statements, needs year-end tax reporting, or cannot get a clear answer about whether an account is closed, our firm has experienced attorneys who can help sort out the documentation the bank needs and the timelines to finish administration. 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.

Category: Probate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.