Short Answer

In North Carolina, you close a small estate by filing the Final Affidavit, called the “Affidavit of Collection, Disbursement and Distribution” (AOC‑E‑204), with the Clerk of Superior Court in the county where the decedent lived. This filing reports what you collected, what you paid, and how you distributed what remained. It is due within 90 days after your initial small‑estate affidavit, unless the clerk grants an extension.

Understanding the Problem

In North Carolina probate, if you used a small estate affidavit to collect a decedent’s assets, what filing do you submit to confirm you paid expenses and distributed shares so the small estate can be closed? Here, the affiant already used the affidavit process and sold a truck, with a trailer sale pending.

Apply the Law

North Carolina allows certain estates to be handled by “collection by affidavit” instead of full administration. The person who filed the qualifying affidavit (the affiant/collector by affidavit) collects personal property (like bank accounts and vehicles), pays any allowances and valid claims, and then distributes the remainder to the heirs or beneficiaries. To close the file, the collector must submit a Final Affidavit to the Clerk of Superior Court showing what was collected, disbursed, and distributed. This final filing is generally due within 90 days of the qualifying affidavit, with extensions available for good cause.

Key Requirements

• Eligibility and role: Use the small estate process only if the estate qualifies; the collector by affidavit handles collection and distribution of personal property.
• Collect and safeguard assets: Use the certified qualifying affidavit to collect bank funds and transfer vehicle title or sale proceeds; hold funds in a dedicated account.
• Pay in the correct order: First pay any year’s allowances (if applicable) and valid claims/expenses in the statutory priority, then distribute the remainder to those entitled.
• File the Final Affidavit (AOC‑E‑204): Report what you collected, what you paid (including documented expenses and attorney fees), and how you distributed what remained.
• Deadline and extensions: File the Final Affidavit within 90 days after the qualifying affidavit or file a status report and request an extension; the clerk may extend for good cause.
• Forum and oversight: File with the Clerk of Superior Court (Estates Division) in the decedent’s county of domicile; the clerk can require compliance.

What the Statutes Say

• North Carolina Gen. Stat. § 28A‑25‑3 (Distribution and final affidavit) – Sets the order of payments and requires the final affidavit.
• North Carolina Gen. Stat. § 28A‑25‑1 (Collection by affidavit; intestate) – Authorizes small‑estate collection by affidavit when no personal representative is appointed.
• North Carolina Gen. Stat. § 28A‑25‑1.1 (Collection by affidavit; testate) – Same authority for estates with a will.
• North Carolina Gen. Stat. § 28A‑25‑4 (Clerk may compel compliance) – Allows the clerk to enforce filing and distribution duties.

Analysis

Apply the Rule to the Facts: You used the small estate affidavit to collect bank funds and to handle vehicle title and sale proceeds, which fits the collector-by-affidavit role. After paying allowable expenses and any valid claims, distribute the net according to the agreed shares consistent with the will or intestacy. Then file AOC‑E‑204 with the Clerk, showing the truck sale, trailer sale (once done), bank funds collected, itemized expenses/fees paid, and the amounts each recipient received.

Process & Timing

1. Who files: The collector by affidavit (the affiant). Where: Clerk of Superior Court, Estates Division, in the decedent’s county of domicile in North Carolina. What: AOC‑E‑204, Affidavit of Collection, Disbursement and Distribution (Final Affidavit). When: File within 90 days after the qualifying affidavit (AOC‑E‑203B/A).
2. Can’t finish in time? File a written status report stating why the final affidavit cannot be filed and request an extension; many clerks accept AOC‑E‑515 (motion) and enter AOC‑E‑516 (order). Extensions are granted for good cause and may run up to one year from the original filing.
3. Once accepted, the clerk updates the estate record; no separate court order is typical. Keep copies of your final affidavit and supporting documents (e.g., bills of sale, account statements) for your records and to answer any follow‑up questions.

Exceptions & Pitfalls

• If newly discovered assets push the estate above small‑estate limits, you may need to open a full administration.
• No creditor bar applies in the affidavit process; if creditor issues arise, consider appointing a limited personal representative to publish notice or converting to full administration.
• Don’t distribute before paying allowable claims and expenses in the correct priority; keep clear records and use a separate estate account or escrow.
• Missing the 90‑day deadline without an extension can trigger clerk enforcement; communicate early and request more time if needed.
• Vehicle sales require proper title handling; ensure the collector used the certified qualifying affidavit to transfer title or authorize sale proceeds correctly.

Talk to a Probate Attorney

If you’re handling a North Carolina small estate and need to finish distributions and file the final affidavit, 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.