Short Answer

In North Carolina, the Clerk of Superior Court will not approve final distributions until the executor files a verified Final Account with supporting vouchers for every payment and signed receipts for every distribution. Expect to attach bank/investment statements, creditor notice affidavits, tax certifications, and proof that claims were paid in the proper order. If a beneficiary’s share is assigned (for example, to a probate-advance company), file the assignment paperwork and a receipt from the assignee for that share.

Understanding the Problem

You are the North Carolina executor and want to know exactly what the Clerk of Superior Court needs before you can release final distributions. You must show, in writing, what came in, what went out, and who received what—backed by receipts. Here, one heir ([BROTHER]) has a probate advance loan that affects only that heir’s share, and your team has already mailed expense reimbursement checks; the court requires signed receipts before you release final distributions.

Apply the Law

North Carolina requires a verified accounting before closing an estate. The executor files a Final Account in the Clerk of Superior Court for the county where the estate is pending. The Clerk audits the filing and looks for vouchers (proof) of all payments and signed receipts from each distributee. The account must show all receipts, disbursements, gains or losses, and the property on hand, and it must be supported by bank/investment statements and required notices and certifications. The general timing rule is that a final account is due within one year of qualification unless extended or a later tax-release timeline applies.

Key Requirements

• Verified Final Account (AOC-E-506): List the period covered; all receipts, disbursements, gains/losses; each distribution; and remaining property on hand. Sign before a notary.
• Vouchers for every payment: Provide cancelled checks, itemized receipts, paid invoices, or similar verified proof for each disbursement.
• Signed beneficiary receipts (AOC-E-521): File a receipt for each distribution (cash or in-kind). For an assigned/advanced share, file the assignment and a receipt from the assignee.
• Creditor notice and tax documents: Attach the Publisher’s Affidavit, Affidavit of Notice to Creditors (AOC-E-307), and either the Estate Tax Certification (AOC-E-212) or Department of Revenue clearance, as applicable.
• Bank/investment statements: Submit statements that tie to the account’s opening and closing balances and support each transaction.
• Claims paid in proper order and costs: Show that debts and claims were paid in the statutory priority and that court costs are paid; confirm bond premium is current.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-2 (Final accounts) – Final account timing and approval framework.
• North Carolina Gen. Stat. § 28A-21-3 (Contents of accounts) – What a proper account must include.
• North Carolina Gen. Stat. § 28A-21-5 (Lost vouchers) – Sworn proof allowed if a voucher is lost.
• North Carolina Gen. Stat. § 28A-21-6 (Notice of proposed final account) – Optional notice; 30-day objection window for heirs/devisees.

Analysis

Apply the Rule to the Facts: Because you mailed expense reimbursement checks, you still need signed receipts (AOC-E-521) from each payee to prove those disbursements before the Clerk will approve final distributions. The probate advance affecting [BROTHER] means you should attach the assignment/claim paperwork and file a receipt from the advance company for that heir’s portion. Even if your own net share is modest, the same rules apply: your Final Account must be verified, fully documented, and supported by statements and required affidavits.

Process & Timing

1. Who files: Executor. Where: Clerk of Superior Court, Estates Division, in the North Carolina county where the estate is open. What: Final Account (AOC-E-506) with vouchers; signed Receipts (AOC-E-521); Publisher’s Affidavit; Affidavit of Notice to Creditors (AOC-E-307); Estate Tax Certification (AOC-E-212) or tax clearance; and bank/investment statements. When: Generally within one year of qualification unless extended, or within six months after any required state tax release if later.
2. Clerk audit: The Clerk audits the filing, may ask for clarifications or missing items (often by notice), and can examine the fiduciary under oath. Review time varies by county and workload.
3. Approval & closing: Once satisfied, the Clerk approves and records the account and then enters an order discharging the executor from further liability. Retain certified copies for your records and any bond company.

Exceptions & Pitfalls

• Unreturned or uncashed checks: A mailed check is not a receipt. Get a signed AOC-E-521 (or equivalent written acknowledgment) for every disbursement and distribution.
• Lost voucher: If a receipt or cancelled check is lost, provide sworn, detailed proof of payment consistent with state law.
• Probate advances/assignments: Do not pay the heir directly. Pay the documented assignee and file the assignment and the assignee’s receipt. If disputed, seek instructions from the Clerk before distributing.
• Missing creditor/tax proofs: Lack of the Affidavit of Notice to Creditors, Publisher’s Affidavit, or tax certification will delay approval.
• Missing beneficiary: If you cannot obtain a distribution receipt because an heir cannot be located, consider depositing that share with the Clerk as allowed by law and document it in the Final Account.
• Notarization and balances: Ensure the account is notarized and that bank/investment statements reconcile to each line item.

Talk to a Probate Attorney

If you’re dealing with final account paperwork, vouchers, and receipts needed for North Carolina distributions, 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.