How Do I Amend an Estate Inventory After It’s Been Filed in North Carolina?
Short answer: file a sworn supplemental or amended inventory with the Clerk of Superior Court—Estates Division—in the county where the estate is pending. North Carolina law anticipates that personal representatives may find additional assets after the original filing and allows you to update the inventory.
Detailed Answer
In North Carolina, the executor or administrator (called the personal representative) must file a verified inventory of the decedent’s assets with the clerk. The statute that governs inventories is G.S. 28A-20-1. If you later discover assets that were missed—like a bank account, a vehicle, or a refund due to the decedent—you should file a supplemental or amended inventory so the court file accurately reflects everything you are managing. Keeping the inventory accurate is part of your fiduciary duty under G.S. 28A-13-1.
Here is how to do it if the estate is still open:
- Identify what changed. Use a supplemental inventory to add newly discovered assets. Use an amended inventory to correct a mistake (for example, a wrong account number or a valuation error).
- Value the asset as of the date of death. Even if you found it later, the inventory shows value at the date of death. Obtain statements, appraisals, or price guides as support.
- Prepare the filing. List the new or corrected items clearly—description, ownership, and date-of-death value. Sign under oath before a notary (the inventory must be verified under G.S. 28A-20-1).
- File with the clerk where the estate is pending. Submit the original to the Clerk of Superior Court—Estates Division. The clerk may have a preferred form for supplemental or amended inventories; ask the estates division for the current form and any fee.
- Provide copies as required. If an heir or devisee has made a written request for the inventory, mail a copy of your supplemental or amended filing consistent with G.S. 28A-20-1.
- Update the estate bond if needed. If adding assets increases estate value beyond the bond amount, the clerk can require an additional bond under G.S. 28A-8-5.
- Reflect changes in your accountings. Your next annual or final account (see G.S. 28A-21-1 and G.S. 28A-21-2) must include receipts and disbursements involving the newly listed items.
What if the estate was already closed?
If the court has approved the final account and discharged the personal representative, you cannot simply file a new inventory. You will need to ask the clerk to reopen the estate for “subsequent administration” under G.S. 28A-23-5. After the clerk issues new Letters, file a supplemental inventory for the after-discovered assets and complete administration for those items, including any required accounting.
Which assets belong on the inventory?
- Probate assets: Property titled solely in the decedent’s name (for example, sole bank accounts, vehicles, personal property) should be listed.
- Real estate: North Carolina requires a description of the decedent’s real property in the inventory, even though title generally passes to heirs at death subject to claims (G.S. 28A-15-1 and G.S. 28A-20-1).
- Non-probate assets: Generally do not include assets that pass by beneficiary designation or survivorship (for example, life insurance with a living beneficiary, TOD/POD accounts, or joint accounts with right of survivorship). You may note them separately if a form requests informational disclosure, but they are not part of the probate estate you administer.
Common mistakes to avoid
- Listing values as of the discovery date instead of the date of death.
- Forgetting to adjust the bond when the estate grows (G.S. 28A-8-5).
- Omitting support for valuations (bank statements, appraisals, price guides).
- Including non-probate assets without clearly identifying them as such.
- Waiting until the final account to disclose after-discovered assets—update the inventory promptly.
Helpful Hints
- Act promptly. File the supplemental or amended inventory as soon as you discover an omitted asset to keep your file accurate and avoid delays at closing.
- Use clear descriptions. Include account numbers (truncated for privacy), VINs, and parcel IDs where applicable.
- Document your numbers. Keep statements showing balances on the date of death, appraisals for vehicles and collectibles, and broker valuation letters.
- Coordinate taxes. New assets can affect the estate’s income tax filings (Form 1041). Talk with a tax professional if you receive interest, dividends, or refunds.
- Confirm ownership. Before listing, verify title records to make sure the asset is actually a probate asset.
- Check with the clerk. Local clerks may have a preferred “Supplemental/Amended Inventory” form or cover sheet.
Bottom line: North Carolina law allows you to correct and supplement the estate inventory. File a verified supplemental or amended inventory with the clerk, value items as of the date of death, update the bond if needed, and reflect changes in your accountings. If the estate has been closed, petition to reopen under G.S. 28A-23-5 before filing.
If you need help preparing a compliant supplemental or amended inventory—or reopening an estate—we’re ready to guide you. Our North Carolina probate attorneys handle these filings every day. Call us now at (919) 341-7055 for a consultation.
