What documents does a bank typically require to release a deceased person’s 1099 forms and account history when there is no executor appointed? – North Carolina

Short Answer

In North Carolina, a bank will usually release a deceased person’s account history and tax reporting (like 1099-INT) only to someone with clear legal authority to act for the estate. Most commonly, that means certified Letters Testamentary or Letters of Administration from the Clerk of Superior Court. If no personal representative has been appointed, many banks will require either a court-filed small-estate affidavit (when the estate qualifies) plus supporting identity/heirship documents, or a specific court order directing the bank to produce records.

Understanding the Problem

In North Carolina probate, the key question is what proof of authority a person must show to a financial institution to obtain a deceased account holder’s records—such as monthly statements, signature cards, and year-end tax forms—when no executor or administrator has been appointed. The issue usually comes up in a small-estate administration where the estate needs bank records to identify assets, confirm ownership, and prepare required filings, but the bank refuses to release anything without formal “letters” or a separate court order.

Apply the Law

North Carolina generally treats a deceased person’s bank records as information the bank should release only to a legally authorized estate representative. The most widely recognized proof of authority is a certified appointment from the Clerk of Superior Court (letters). In limited situations, North Carolina allows a small-estate procedure that can function as an alternative way to show authority for certain tasks, but banks often still require additional documentation to manage privacy, fraud, and liability concerns. When a bank will not accept the small-estate paperwork, the usual next step is to seek a court order directing production of the records.

Key Requirements

Proof of death and identity: A certified death certificate and government-issued identification for the requesting person (and sometimes proof of address).
Proof of legal authority: Either certified letters (executor/administrator) or a certified small-estate affidavit when the estate qualifies, sometimes paired with a bank-specific authorization or indemnity form.
Proof the request is tied to the decedent’s account: Account numbers, prior statements, or other evidence linking the decedent to the account; banks often require this before searching for or releasing records.

What the Statutes Say

N.C. Gen. Stat. § 36F-8 (Disclosure of certain digital assets of a deceased user) – Allows a custodian to disclose certain non-content digital assets to a personal representative and recognizes that a certified small-estate affidavit or a court order may be used as proof of authority in that context.

Analysis

Apply the Rule to the Facts: The estate matter is being handled as a small-estate administration and a court-approved small-estate affidavit was presented to the bank to request statements, signature cards, and tax forms (1099s). The bank’s refusal is consistent with a common institutional policy: many banks will not release full account history or signature-card documentation without certified letters or a targeted court order, even when a small-estate affidavit exists. Practically, banks often view “asset information” and “tax reporting documents” as higher-risk disclosures and may require the same authority they would require to close the account.

Process & Timing

Who files: An heir, proposed administrator, or other qualified person (often through counsel). Where: The Clerk of Superior Court (Estates) in the North Carolina county with proper venue for the estate. What: Either (a) an application to qualify and obtain Letters of Administration/Letters Testamentary, or (b) if the estate qualifies, a small-estate filing and a request for certified copies for third parties. When: As soon as records are needed to identify assets, confirm ownership, or meet any filing deadlines.
Bank production step: Provide the bank with certified copies of the authority document (letters or small-estate affidavit), a certified death certificate, and any bank-required affidavit/indemnity/authorization forms. Include account identifiers and a specific list of requested records (statements for a date range, 1099 forms for specific tax years, signature card copies).
If the bank still refuses: File a special proceeding or motion (depending on the county’s local practice) requesting an order directing the bank to produce the specified records to the authorized small-estate affiant or to the estate file. The resulting signed order is then served on the bank’s legal/compliance department for processing.

Exceptions & Pitfalls

Small-estate paperwork is not always enough for every record type: Some institutions will honor a small-estate affidavit for releasing funds but still refuse to provide signature cards, older statements, or tax forms without letters or a court order.
Authority must match the request: Banks often distinguish between (a) authority to receive money and (b) authority to receive detailed records. A request that is broad (e.g., “all records”) may be denied even when a narrower request would be honored.
Account ownership issues: Joint accounts, payable-on-death designations, and trust accounts can change who is entitled to information and what the bank will release in an estate administration.
Privacy and fraud controls: Even when the estate is legitimate, banks may require certified copies (not photocopies), medallion signature guarantees in some situations, or direct confirmation with the Clerk of Superior Court.

Conclusion

In North Carolina, banks typically require certified Letters Testamentary or Letters of Administration to release a deceased person’s 1099s and detailed account history, especially signature cards and older statements. In some small-estate matters, a certified small-estate affidavit may be accepted, but many institutions still insist on letters or a specific court order directing production. The most reliable next step is to obtain the proper court-issued authority (letters or a production order) from the Clerk of Superior Court and provide certified copies to the bank.

Talk to a Probate Attorney

If a financial institution is refusing to release a deceased person’s 1099 forms or account records without letters or a court order, our firm has experienced attorneys who can help clarify what authority applies and what to file with the Clerk of Superior Court to keep the estate moving. 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.