Jan142026
Probate Q&A Series

If some beneficiaries don’t want their share, how can they refuse it and where does that share go instead? – North Carolina

Short Answer

In North Carolina, a beneficiary generally refuses an inheritance by signing a written renunciation (disclaimer) and filing it with the Clerk of Superior Court as an estate matter. When done correctly, the disclaimed share usually passes as if the beneficiary had died before the decedent, meaning it goes to the next person named in the will (or, if the will does not cover it, to the heirs under intestacy rules). Timing and proper filing/delivery matter, especially if the beneficiary already accepted benefits or wants the disclaimer to be treated as “qualified” for tax purposes.

Understanding the Problem

In a North Carolina probate estate, beneficiaries sometimes decide they do not want to receive what a will (or the law) leaves to them. The decision point is whether a beneficiary can refuse the inheritance in a legally effective way so the executor can distribute the estate correctly, and so the refused share goes to the right next recipient under North Carolina law.

Apply the Law

North Carolina allows a person who would receive property from a decedent (by will, intestacy, certain trusts, and many non-probate beneficiary designations) to renounce all or part of that interest by filing a written instrument that meets statutory requirements. The renunciation becomes effective when it is filed with the Clerk of Superior Court in the proper county, and the law then treats the disclaimed interest as passing to others as if the renouncing person had predeceased (subject to the instrument creating the gift and the timing of the filing).

Key Requirements

  • Written, signed, and acknowledged renunciation: The renunciation must identify the transferor/creator, describe what is being refused, state that it is being renounced (and how much), and be signed and acknowledged (typically notarized).
  • Proper filing (and often delivery): The renunciation is generally filed with the Clerk of Superior Court as part of the estate matter in the county where the estate is (or could be) administered, and a copy is typically delivered to the personal representative (executor) or other required recipients depending on the type of asset/interest.
  • Effect on where the share goes: Unless the will/trust/beneficiary designation says otherwise, the disclaimed share passes as though the renouncing beneficiary died before the decedent (or before the relevant transfer became effective), which can shift the share to alternate beneficiaries, descendants, or intestate heirs depending on the document and family tree.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The estate described appears to be mostly personal property (bank accounts, a pension deposit, and possible refunds), and some named beneficiaries do not want what the will leaves them. In that situation, the executor typically cannot treat a verbal “I don’t want it” as enough; the safer approach is to have each beneficiary who wants to refuse sign a written renunciation that identifies the decedent and the specific gift being refused, and then file it with the Clerk of Superior Court in the county where the estate is administered (or can be administered). Once properly filed, the executor distributes that refused share to whoever takes next under the will’s terms (or, if the will does not provide a next taker, under the default rules that apply when a beneficiary is treated as having predeceased).

Process & Timing

  1. Who files: The beneficiary who is refusing the inheritance signs the renunciation; it is then filed with the Clerk of Superior Court (often through the estate file). Where: Clerk of Superior Court in the county where the estate proceeding is (or could be) opened in North Carolina. What: A written renunciation/disclaimer that meets Chapter 31B’s content and signing requirements. When: For a “qualified” disclaimer for tax purposes, the statute ties timing to the federal deadline (often treated as a nine-month window in many situations), but timing can vary by issue and should be confirmed for the specific asset and goal.
  2. Deliver copies to the right person: For a will or intestacy inheritance, a copy generally must be delivered to the personal representative (executor), or if no personal representative is serving yet, filed as an estate matter with a court that can appoint one. For non-probate assets (like certain retirement or payable-on-death accounts), delivery may need to go to the person or institution obligated to distribute the asset.
  3. Executor distributes to the next recipient: After the renunciation is effective, the executor treats the refusing beneficiary as having predeceased for purposes of that gift (unless the will provides a different result). The executor then follows the will’s alternate-beneficiary language, or if the will does not cover the situation, follows the applicable default rules to determine who receives that share.

Exceptions & Pitfalls

  • “Where does it go?” depends on the will’s wording: Many wills include alternate beneficiaries or “to my descendants” language. If the document has a clear backup plan, the refused share usually follows it. If it does not, the refused share may pass under default rules that apply when a beneficiary is treated as having predeceased, which can shift the share to different family members than expected.
  • Acceptance can complicate things: If a beneficiary already took control of the property, spent it, or otherwise treated it as theirs, that can create disputes and may prevent the disclaimer from achieving certain legal goals. A clean refusal is usually done before accepting benefits.
  • Filing and delivery are not the same thing: Chapter 31B focuses on filing with the clerk for effectiveness, but it also requires delivery of copies in many situations. Skipping delivery can create fiduciary-duty and notice problems even if the renunciation is otherwise valid.
  • Non-probate assets may require extra coordination: Retirement benefits, payable-on-death accounts, and similar transfers can have their own beneficiary forms and distribution processes. A renunciation may need to be delivered to the institution that pays the benefit, not just placed in the estate file.
  • Do not confuse a beneficiary’s disclaimer with an executor’s renunciation: A beneficiary refusing money is different from a nominated executor refusing to serve. For more on the executor side, see formally renounce being named executor.

Conclusion

In North Carolina, a beneficiary who does not want an inheritance generally must sign a written renunciation (disclaimer) that meets Chapter 31B’s requirements and file it with the Clerk of Superior Court in the county where the estate is (or can be) administered. Once filed, the refused share typically passes as if that beneficiary had predeceased, so the executor distributes it to the next person entitled under the will (or, if the will does not cover it, under default succession rules). The key next step is to file the renunciation promptly with the clerk and deliver copies as required.

Talk to a Probate Attorney

If a North Carolina estate has beneficiaries who want to refuse an inheritance, the paperwork and timing can affect who receives that share and how smoothly the executor can close the estate. Our firm has experienced attorneys who can help explain 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.

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.