Short Answer

In North Carolina, publish notice to creditors promptly after you receive letters and mail personal notice to known creditors within 75 days. Unknown creditors must present claims by the date you set in the published notice (at least three months after first publication). If you mail personal notice, that creditor gets the later of the published deadline or 90 days from mailing. File annual accounts by the 15th day of the fourth month after your chosen fiscal year-end, and file a final account when the estate is ready to close.

Understanding the Problem

In North Carolina probate, a personal representative must meet two sets of time-sensitive duties: (1) notify creditors and manage their claim deadlines; and (2) file required accountings with the Clerk of Superior Court on time. You asked when to publish and mail notices, how long creditors have to file claims, and when the annual and final accountings are due. One salient fact here: a relative made charges after death on the decedent’s credit card, which you must evaluate before paying any claim.

Apply the Law

After the Clerk issues letters, you must publish a general notice to creditors and send personal notice to known or reasonably ascertainable creditors within 75 days. The published notice sets a fixed bar date for unknown creditors, which must be at least three months from the first publication. A known creditor who receives personal notice gets the later of the published date or 90 days from the mailing. You must also file proof of notice when you file the 90-day inventory. If the estate remains open past a year, you file annual accounts each year; you file a final account to close the estate once claims are resolved and distributions are complete.

Key Requirements

• Publish and mail notices: Publish a notice to creditors and mail personal notice to known/ascertainable creditors within 75 days of qualification.
• Creditor claim windows: Unknown creditors are barred after the date in the published notice (at least 3 months from first publication); a noticed creditor is barred 90 days after mailing if that date is later.
• Proof of notice with inventory: File the affidavit of notice and publication with the Clerk when you file the 90‑day inventory.
• Annual accounts: If the estate stays open, file by the 15th day of the fourth month after your selected fiscal year‑end, and annually thereafter while you hold estate assets.
• Final account: File when debts are handled and distributions are complete; timing often aligns with the claims period and your fiscal year.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-14-1 (Notice to creditors) – Publish general notice and mail personal notice within 75 days.
• North Carolina Gen. Stat. § 28A-19-1 (Presentation of claims) – How creditors must present claims.
• North Carolina Gen. Stat. § 28A-19-3 (Nonclaim bar) – Bar dates for pre‑ and post‑death claims; personal notice effect; key exceptions.
• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts) – Annual accounting deadline tied to the fiscal year.

Analysis

Apply the Rule to the Facts: As personal representative, publish notice to creditors and mail notice to known creditors within 75 days. Set the published bar date at least three months after the first run. Review the relative’s post‑death credit card charges; post‑death charges are not the decedent’s debts by default, so you may dispute or reject them. Track your fiscal year so your annual account is due on the 15th day of the fourth month after it ends, and plan the final account once claims and taxes are resolved.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court in the decedent’s North Carolina county of domicile. What: Publish Notice to Creditors; mail personal notices; file AOC‑E‑307 (Affidavit of Notice to Creditors) and the AOC‑E‑505 Inventory. When: Mail personal notices within 75 days of qualification; set the published bar date at least 3 months from first publication; file proof of notice with the 90‑day inventory.
2. Claims handling: Collect written claims; decide to allow, dispute, or reject. If you reject, the creditor must file suit within 3 months after written rejection or be barred (separate statute governs that litigation deadline). Coordinate any Medicaid notice if the decedent received assistance.
3. Accounts: If the estate stays open past a year, file the Annual Account (AOC‑E‑506) by the 15th day of the fourth month after your estate fiscal year‑end and annually thereafter. When all claims are addressed and distributions complete, file the Final Account (AOC‑E‑506) to close.

Exceptions & Pitfalls

• Tax and federal claims: Claims of the United States and North Carolina tax claims are not barred by the nonclaim deadlines; handle returns and tax notices promptly.
• Secured and insurance‑covered claims: Liens/mortgages are enforced outside the nonclaim bar; liability claims covered by insurance may proceed despite bar dates.
• Proof of notice: File the affidavit of publication and affidavit of mailed notices with your 90‑day inventory; missing filings can delay approval and closing.
• Medicaid notice: If the decedent received medical assistance, send notice to the state agency as required.
• Rejections and lawsuits: If you reject a claim, the creditor has a short window (generally three months after written rejection) to sue; keep dated proof of rejection letters.
• Accounting deadlines: Missing annual/final account deadlines can trigger court orders, added costs, or removal; keep vouchers and statements to support every entry.

Talk to a Probate Attorney

If you’re dealing with creditor notices, disputed charges, and upcoming accounting deadlines, our firm has experienced attorneys who can help you understand your 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.