Short Answer

In North Carolina, after you qualify and receive Letters, publish a Notice to Creditors and mail or deliver notice to known creditors within the statutory window, set a claims deadline at least three months after first publication, file the estate inventory within three months of qualification, and file an annual account if the estate stays open more than one year, with the final account typically due within one year unless extended. The Clerk of Superior Court can grant extensions for good cause, but missed deadlines can trigger compliance orders or removal.

Understanding the Problem

You are asking, in North Carolina probate, when the administrator must (1) publish and send creditor notices, (2) file the inventory, and (3) submit annual or final accountings. The decision point is timing under North Carolina law. Here, the parent died without a will, and you plan to serve as administrator with siblings renouncing priority. You want the exact deadlines that follow qualification before the Clerk of Superior Court.

Apply the Law

Under North Carolina law, the personal representative (administrator in an intestate estate) must qualify with the Clerk of Superior Court, then promptly handle creditor notice, file the inventory within three months, and account annually if the estate remains open beyond a year. A final account is required to close the estate. The notice to creditors sets the claims bar date, and mailing/delivery to known creditors has its own timing. The main forum is the Clerk of Superior Court in the county of the decedent’s domicile.

Key Requirements

• Qualify and obtain Letters: Apply for Letters of Administration and take the oath; bond may be required unless properly waived.
• Notice to Creditors: Publish once a week for four consecutive weeks and mail/deliver notice to known or reasonably ascertainable creditors within the statutory period; the claims bar date must be at least three months after first publication.
• Inventory: File the 90-day inventory with the Clerk within three months of qualification; file a supplemental inventory if additional assets are found or values change.
• Accounts: File an annual account if the estate remains open beyond one year (timed to the selected fiscal year), and a final account to close; extensions are available for good cause.
• Proof of Notice: File the affidavit(s) and proof of publication/posting with the Clerk, typically when you file the 90-day inventory.
• Bond and waiver: Bond is generally required in intestacy unless a statutory exception applies (for example, all adult heirs consent to waive bond for a North Carolina resident administrator).

What the Statutes Say

• North Carolina Gen. Stat. § 28A-14-1 (Notice to creditors) – Requires publication and personal delivery/mailing to known creditors; sets minimum three-month claims period from first publication.
• North Carolina Gen. Stat. § 28A-19-3 (Non-claim statute) – Bars most claims not presented by the deadline; notes exceptions (e.g., certain liens, U.S. claims, tax claims).
• North Carolina Gen. Stat. § 28A-20-1 (Inventory timing) – Requires filing the inventory within three months after qualification.
• North Carolina Gen. Stat. § 28A-21-1 (Annual account) – Requires annual accounts if the estate remains open beyond one year, tied to the fiscal year you select.

Analysis

Apply the Rule to the Facts: Because the decedent died without a will, you will apply for Letters of Administration and, once qualified, must publish the Notice to Creditors and send notice to known creditors within the statutory window. Set the claims deadline at least three months after first publication. File the 90-day inventory within three months of qualification. If the estate cannot close within a year, file an annual account; otherwise, file a final account to close, or request an extension if needed.

Process & Timing

1. Who files: Proposed administrator. Where: Clerk of Superior Court in the North Carolina county where the decedent lived. What: AOC-E-202 (Application for Letters of Administration); include preliminary inventory; use AOC-E-200 (Renunciation) for siblings; request bond waiver with AOC-E-404 if eligible; take oath (AOC-E-400); Letters issued (AOC-E-403). When: As soon as you’re ready to serve; bond decision occurs at qualification.
2. Notice to creditors: After Letters issue, publish once a week for four consecutive weeks; promptly mail/deliver notice to known creditors within the statutory period. File proof with the Clerk—affidavit of publication/posting and Affidavit of Notice to Creditors (AOC-E-307)—typically when you file the 90‑day inventory. The claims deadline must be at least three months after the first publication.
3. Inventory and accounts: File the 90‑day inventory (AOC-E-505) within three months of qualification; file supplemental inventories if needed. If the estate remains open beyond one year, file an annual account by the 15th day of the fourth month after your selected fiscal year ends; file the final account to close (often around the one-year mark unless extended).

Exceptions & Pitfalls

• Certain claims are not barred by the non-claim deadline (for example, U.S. claims, North Carolina tax claims, and enforcement of valid liens); review claims carefully before rejecting or paying.
• Missing the inventory or accounting deadline can trigger a Clerk’s “notice to file,” show‑cause hearing, contempt, removal, or surcharge; ask for extensions before a deadline if you need more time.
• Mail/delivery to known creditors has its own timing; if you send personal notice, a creditor may have up to 90 days from delivery/mailing if that ends later than the published bar date.
• Bond waiver in intestacy requires that the administrator be a North Carolina resident and that all heirs are adults and consent; otherwise, a bond is typically required and may need to increase if new assets are found.

Talk to a Probate Attorney

If you’re handling creditor notices, inventories, and accountings in a North Carolina intestate estate, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at .

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.