How To Complete a Petition and Assignment of Year’s Allowance (AOC-E-100) Form

When a loved one passes away, the process of administering the estate can feel overwhelming. If you find yourself facing probate in North Carolina, you may encounter the concept of a “petition and assignment of year’s allowance.” This critical legal process involves filing and completing Form AOC-E-100, which ensures the surviving spouse and eligible children have access to financial support during the estate’s administration. As a North Carolina Probate Lawyer or a concerned family member, understanding how to use this form can save time, reduce stress, and ensure you comply with state laws.

In this comprehensive guide, you will learn:

What the AOC-E-100 Form (Petition and Assignment of Year’s Allowance) is and why it is used.
How to gather the necessary information to accurately complete the petition.
Where to submit the form and how it interacts with the Clerk of Superior Court’s role.
The specific statutory authority underlying the year’s allowance in North Carolina.
Step-by-step instructions to fill out every section of this form.
Common pitfalls, best practices, and helpful tips.

This resource aims to be an all-in-one roadmap for anyone dealing with a decedent’s estate, whether you are a newly appointed executor, an heir, a surviving spouse, or a child seeking answers. While this guide is thorough, it is not intended as legal advice. For specific questions about your situation, consult a qualified North Carolina probate lawyer.

Understanding the Petition and Assignment of Year’s Allowance (AOC-E-100)

The petition and assignment of year’s allowance is a core part of North Carolina probate law. It establishes a means for a surviving spouse and eligible children to receive immediate financial support from the estate during the often-lengthy administration process.

Definition and Purpose

Definition
The AOC-E-100 Form is a formal document that requests a year’s allowance for certain family members of a deceased individual (the decedent). It has a dual function:
- Petition: Formally asks the Clerk of Superior Court to approve an allowance.
- Assignment: Allows the Clerk to designate specific estate assets to cover that allowance.
Purpose
- Support Surviving Spouse and Children: The most pressing need after a death is often financial. This form provides immediate support in the form of property or funds.
- Streamline Smaller Estates: If an estate has limited assets, the year’s allowance simplifies the process by allocating property before general debts are paid.
- Legal Record: Once the Clerk signs off, the form is an official record authorizing the release of assets to the eligible parties, free from many of the estate’s creditors.

Statutory Authority

North Carolina law provides for the year’s allowance in N.C. Gen. Stat. § 30-15, et seq. The legislature established this concept to protect families from being left destitute while an estate is probated. The statute details:

The maximum amount a spouse may receive.
How minor children may benefit if there is no surviving spouse or if the spouse’s allowance does not cover their needs.
The conditions under which the Clerk of Superior Court may approve or deny a petition.

Who Should File?

Typically, the surviving spouse files the petition if one exists. If the spouse is unavailable or has passed away, the decedent’s minor children (via a guardian or agent) may file. In certain instances, an attorney or personal representative (executor or administrator) can submit the AOC-E-100 on behalf of the spouse or children.

Why the AOC-E-100 Form Matters in North Carolina Probate

Administering an estate in North Carolina involves multiple steps, from identifying the decedent’s assets to paying taxes and settling debts. When the assets are modest or immediate support is needed, the year’s allowance can significantly expedite financial relief.

Immediate Financial Assistance
Probate can take months or even years to wrap up. By filing AOC-E-100, family members do not have to wait for the entire estate process to finish. They receive help for living expenses right away.
Protecting Rights of the Surviving Spouse and Children
North Carolina law prioritizes the needs of a spouse and minor children. This allowance ensures they are not disadvantaged during estate distribution.
Ease of Use
According to the North Carolina Court System, the AOC-E-100 Form is designed to be straightforward. It typically requires basic information about the decedent, the petitioner, and the children, making it an efficient option for smaller or simpler estates.
Statutory Protections
Certain statutes establish that once the Clerk of Superior Court approves the year’s allowance, the designated property is exempt from many creditor claims. This means the spouse or children may keep the property without losing it to the decedent’s debts.

What You Need to Complete the Form: Information Checklist

Before you sit down to fill out the AOC-E-100 Form, gather the necessary documents and details. Having everything on hand will help you complete the paperwork swiftly and accurately.

Decedent’s Information
- Full Name (including aliases or alternate spellings)
- Date of Death
- County of Residence (at the time of death)
Petitioner’s Information
- Full Name and Address
- Relationship to the Decedent (surviving spouse, guardian, agent, etc.)
Surviving Spouse Information
- If different from the petitioner: Name, Address, and Legal Capacity (e.g., if the spouse has a guardian or agent acting on their behalf)
Children’s Information
- Names, Addresses, and Ages of Eligible Children
- Indication if they are minors or adults
Interpreter Needs
- Indicate if you or any party requires a court interpreter and specify the language
Notary Information
- Many forms need a notary signature, seal, and the date notarized
Personal Representative’s Information
- If a personal representative (executor or administrator) has been appointed, have their name and address. The form requires that you deliver a copy to them.

Step-by-Step Guide to Completing the AOC-E-100 Form

Below is an in-depth walkthrough of the AOC-E-100 Form. The form is divided into two major sections: Petition and Assignment.

The Petition portion is filled out by the person seeking the year’s allowance (the petitioner). The Assignment portion is completed by the Clerk of Superior Court once they verify the information and approve the request.

Section 1 – The Petition

Caption (Top of the Form)
Insert the county where the estate is being administered. Write the file number (if one has been assigned). Enter the decedent’s full legal name.
Decedent’s Information
Input the decedent’s name, date of death, and county of residence. If the decedent was known by any other names (aliases, maiden name, or variations), list them here. This ensures clarity in the court records.
Petitioner’s Information
Provide your full name, complete address, and phone number. State your relationship to the decedent: surviving spouse, guardian, agent, or other capacity.
Spouse Information (If Not the Petitioner)
If you are filing for a spouse other than yourself, include the spouse’s name and address. Indicate how you are authorized to act on the spouse’s behalf (e.g., power of attorney).
Children’s Information
List each child eligible for the allowance. Typically, minor children are the focus here, but adult children may also be eligible in some cases. Provide their full names, addresses, and ages. Note that for minor children, the allowance request might go to their guardian or the parent with legal responsibility.
Interpreter Needs
Check if anyone requires an interpreter and specify the language. The court will make accommodations if necessary.
Signature and Notary Block
Sign and date the petition in front of a notary. Provide the notary’s signature, seal, and other required details (e.g., date, county).
Delivery to Personal Representative
If a personal representative exists, note that a copy of the petition will be delivered to them. Provide their name and contact information. Failing to properly serve or provide notice to the personal representative can cause delays.

Section 2 – The Assignment (Completed by Clerk of Superior Court)

Once you file the petition, the Clerk of Superior Court reviews the facts. The Assignment section of AOC-E-100 includes official findings and approval.

Clerk’s Verification
The Clerk checks whether the decedent had enough personal property to support the allowance. They review if your statements (the petitioner’s statements) are true and correct.
Clerk’s Determination
The Clerk calculates the appropriate allowance amount. In some cases, the spouse is entitled to a specific allowance amount, while children may receive a separate, smaller sum if the spouse’s allowance is insufficient.
Asset Allocation
The Clerk designates personal property from the decedent’s estate to fulfill the year’s allowance. This step might include household items, vehicles, or cash. If there is insufficient personal property, the Clerk may determine if other assets or funds are available.
Clerk’s Signature
The Clerk signs and dates this section to formalize the assignment. This transforms the petition into a court order and creates a record that the designated assets are allocated to the spouse or children.
Effects of the Clerk’s Approval
Once approved, the allocated assets are effectively shielded from the decedent’s creditors. The spouse or children can use or claim these assets immediately.

Detailed Look at the AOC-E-100 Form’s Purpose and Function

The purpose of the AOC-E-100 Form centers on providing quick financial support. Meanwhile, its function ensures the legal authorization and protection of assets for the surviving family members.

Purpose
- Secure Financial Support: Probate can drag on, leaving families without access to funds. The year’s allowance bridges that gap.
- Allocate Specific Personal Property: Determining which items in the estate can satisfy the allowance amount is crucial. Items often include household goods, cash, and vehicles.
- Expedite Handling of Estates with Limited Assets: If the estate does not exceed the year’s allowance, the entire estate could pass through this simplified process.
Function
- Serve as a Formal Request: It notifies the court and the executor or administrator that the spouse or children have a claim to a portion of the estate.
- Provide a Legal Record: Once signed by the Clerk, the form is part of the official probate file.
- Authorize Release of Assets: With the Clerk’s approval, the property can be handed over to the spouse or children without the usual creditor interference.

Statutory References for the Year’s Allowance in North Carolina

Several North Carolina statutes govern the year’s allowance:

N.C. Gen. Stat. § 30-15: Outlines the spouse’s right to a year’s allowance.
N.C. Gen. Stat. § 30-17: Explains how to determine the allowance amount for children.
N.C. Gen. Stat. § 30-27: Addresses the Clerk’s authority to assign property from the estate.

These statutes ensure that immediate family is not left destitute. If you need to review the exact language or confirm eligibility, consult these sections or speak with a North Carolina probate lawyer.

Where to File and When to File the AOC-E-100

Typically, you file the AOC-E-100 with the Clerk of Superior Court in the county where the decedent lived at the time of death. This location is often where the estate is administered.

Filing Location
If the decedent resided in Wake County, for instance, file at the Wake County Clerk of Superior Court office. Double-check local court websites or call ahead to ensure you bring the correct fee and the proper documentation.
Timing
The spouse (or children) can file at any time after the decedent’s passing and before the estate closes. However, filing early in the probate process is ideal for faster relief.
Fees
The filing fee for a petition can vary. Confirm the current fee schedule on the North Carolina Court System’s website or by contacting the Clerk’s office.

Common Mistakes and How to Avoid Them

Even though the AOC-E-100 Form is user-friendly, errors still happen. Here are frequent pitfalls and practical tips to steer clear of them:

Incomplete or Incorrect Information
Tip: Double-check names, addresses, and dates. A single misspelling can cause significant delays.
Failure to Notarize
Tip: Do not sign the form until you are in front of a notary. Make sure the notary’s seal and signature are both clear.
Lack of Notice to the Personal Representative
Tip: If an executor or administrator has been appointed, provide them with a copy of the petition immediately.
Not Considering All Eligible Children
Tip: If there are multiple children from different relationships, include each eligible child. Omitting any can lead to legal disputes.
Misunderstanding the Statutory Allowance Limits
Tip: Review N.C. Gen. Stat. § 30-15 and the related statutes to confirm the maximum allowance. The amount can change over time.
Procrastination
Tip: Early filing can lead to quicker financial relief. Waiting too long may complicate matters if creditors come forward or other distributions occur.

Frequently Asked Questions (FAQ)

1. Can I File the AOC-E-100 if I Am Not the Surviving Spouse?

Yes. The decedent’s minor children or their guardians can file if there is no spouse or if the spouse is unable to file. Other authorized individuals (such as an attorney with power of attorney) may also file on behalf of the surviving spouse.

2. Is the Year’s Allowance Always Approved?

Generally, if the spouse or children qualify and the decedent’s estate contains sufficient personal property, the Clerk will approve the allowance. However, if the estate is insolvent or lacks certain assets, the allowance might be reduced or denied. Consult with a North Carolina probate lawyer if you are uncertain about eligibility.

3. Do I Need to List Every Piece of Personal Property?

In many cases, you only need to list property sufficient to meet the allowance amount. If the estate is small, you might list all personal property. Work closely with the Clerk to determine which assets to include.

4. What If the Estate Value Exceeds the Allowance?

If the estate is large, the year’s allowance is simply one step in the probate process. You can still claim the allowance, but the personal representative will handle distributing the remaining assets after debts and taxes are paid.

5. Do I Need an Attorney to File the AOC-E-100?

While the form is designed to be user-friendly, consulting a North Carolina probate lawyer can help ensure that you do not miss critical details. An attorney may also represent you if any disputes arise over the allowance or the estate’s distribution.

6. How Quickly Will I Receive the Assets After the Petition?

Timelines vary by county and caseload. If all requirements are met, you might receive approval within weeks. After approval, you can typically take possession of the assigned assets right away.

Practical Example of Completing AOC-E-100

Below is a simplified example illustrating how a surviving spouse might fill out the form:

Caption
“In the General Court of Justice, County of [County Name], In the Matter of [Decedent’s Name], File No. [Assigned Estate Number].”
Decedent’s Information
“[John A. Smith], died on [January 1, 2025], and resided in [Mecklenburg County].”
Petitioner’s Information
“[Jane Smith], surviving spouse, residing at [123 Main Street, Charlotte, NC].”
Children’s Information (if any)
“[Sara Smith], born January 1, 2010, residing at 123 Main Street, Charlotte, NC.”
“[Jacob Smith], born March 3, 2012, residing at 123 Main Street, Charlotte, NC.”
Interpreter
Check “No” if none needed.
Signature/Notary
Sign in front of a notary and have the form notarized.
Assignment (Completed by the Clerk)
The Clerk reviews the estate’s property, verifies truth of the petition, and designates household items or funds to cover the statutory amount for the spouse and children.

Tips for Working with the Clerk of Superior Court

Courtesy and Preparedness
Clerks handle numerous estates every day. Arrive with organized paperwork, and be respectful of their time.
Ask Questions
If anything is unclear, politely inquire. The Clerk’s staff cannot offer legal advice, but they can guide you on procedural matters.
Stay Proactive
Follow up on your petition if you do not hear back promptly. Sometimes additional documents are required.

When the Year’s Allowance May Not Be Enough

In some scenarios, the year’s allowance will not fully address financial needs, especially if the decedent had substantial debts or limited personal property. Consider these possibilities:

Supplemental Resources
If the spouse or children need more support, check if life insurance benefits, joint bank accounts, or other non-probate assets are available.
Elective Share
North Carolina law allows a spouse to claim an elective share if they are left out of a will or the will provides minimal inheritance. This is a separate legal concept from the year’s allowance and often requires more formal legal proceedings.
Consult an Attorney
When the estate is complicated, or disputes arise, a North Carolina probate lawyer can advise on additional legal remedies.

Real-Life Scenarios Where the AOC-E-100 Is Beneficial

Small Estate with Immediate Needs
If the decedent was the primary income earner, the spouse might need quick access to funds or property. The petition and assignment ensure timely help.
Estates with Minimal Liquid Assets
Sometimes, the estate might include mostly personal property, like household goods or a car. The AOC-E-100 Form can allocate these directly without complex asset liquidation.
Disputed Estates
Even if other heirs contest the will, the year’s allowance for a spouse and minor children typically has priority, providing some protection until the estate is sorted out.

Working with a North Carolina Probate Lawyer

A North Carolina probate lawyer can guide you through each step of filling out and filing the AOC-E-100 Form. While the form is user-friendly, underlying legal issues can surface in any probate matter.

Legal Consultation
An attorney can explain how the year’s allowance interacts with other estate distributions and creditor claims.
Customized Advice
Every family’s situation is unique. A lawyer can address complex issues, such as second marriages, stepchildren, or blended families, ensuring no eligible parties are overlooked.
Dispute Resolution
If someone contests the allowance or raises questions about the decedent’s true residence, an attorney can handle the legal arguments in court.
Ensuring Compliance
Attorneys know the evolving regulations and deadlines in the North Carolina probate process, reducing the risk of mistakes or missed timeframes.

Filing the Form: A Visual Walkthrough

While a written description is crucial, sometimes a simple visual guide helps:

Gather Documents
Death Certificate, Decedent’s ID, Notarized Will (if any), List of Decedent’s Assets.
Fill Out Petition Section
Complete decedent’s and petitioner’s details. Include all relevant children’s information.
Notarize
Sign in front of a notary.
File in Court
Submit to the county Clerk with the appropriate filing fee. Obtain a stamped copy for your records.
Assignment by Clerk
The Clerk completes the assignment after verifying the petition. You will receive notice of approval or denial.
Collect Assets
If approved, gather the assigned assets. Keep documentation to show creditors or other parties that the year’s allowance has been legally granted.

The Importance of Accuracy and Honesty

The AOC-E-100 Form hinges on truthful statements. By signing before a notary, you are swearing to the correctness of the information. Misrepresentations can lead to:

Denial of the petition.
Legal repercussions, including charges of perjury.
Challenges by creditors or other heirs.

Ensure that your asset listings, decedent’s details, and relationship statuses are fully accurate and verifiable.

Final Thoughts on Completing the AOC-E-100

Completing the Petition and Assignment of Year’s Allowance (AOC-E-100) can be straightforward if you follow the instructions carefully and ensure accuracy. For many families, it provides a lifeline—immediate financial relief when it is needed most.

Remember the statutory limits and check them periodically.
Serve or notify the personal representative to keep the process transparent.
Be thorough and consistent with your personal information and asset details.

Conclusion: Seek Guidance from a North Carolina Probate Lawyer

Handling the AOC-E-100 Form is one of many steps in administering a decedent’s estate. If you feel overwhelmed or uncertain, seeking help from a North Carolina probate lawyer can clarify complex situations. A dedicated attorney will ensure you comply with legal requirements and preserve your rights or the rights of the decedent’s family members.

No matter your role—spouse, child, guardian, or executor—knowing how to petition for and secure the year’s allowance empowers you and your family. With this guide, you now have the comprehensive knowledge needed to complete the AOC-E-100 Form accurately and confidently. Always verify the latest statutes and consult professional assistance when in doubt. Doing so helps protect both your interests and those of the estate during this challenging time.