Short Answer

In North Carolina, the personal representative (executor or administrator) closes an estate by filing a Final Account with the Clerk of Superior Court that shows all receipts, disbursements, and distributions and leaves a zero balance on hand. You must attach vouchers (proof) for every payment and signed receipts for every beneficiary distribution. After the creditor claim period has run and all claims are paid or provided for, the clerk audits the filing and, if satisfactory, enters an order discharging you.

Understanding the Problem

You want to know how, in North Carolina, you as the personal representative can show the court that the estate’s funds are fully accounted for and that nothing remains—so the estate can be closed. The decision point is: what the Clerk of Superior Court requires to accept a Final Account that reflects a zero balance after all valid claims and distributions are handled.

Apply the Law

North Carolina law requires a sworn Final Account when administration is complete. The personal representative files it in the county Clerk of Superior Court where you qualified. The account must cover the period since the last accounting (or the 90‑day inventory) and list every receipt, payment, and distribution, with supporting proof, so that “property on hand” equals zero. If the estate remains open beyond one year, annual accounts are required until the Final Account is ready. The clerk audits the filing and issues a discharge order only after approving the Final Account.

Key Requirements

• Finish creditor process: Publish/post and send required creditor notices; wait out the claim window; pay, resolve, or reserve for all valid claims.
• Use the correct account form: File ACCOUNT (AOC‑E‑506) showing period covered, beginning balance, all receipts, all disbursements, distributions, and the ending balance (zero).
• Provide proof for every entry: Attach vouchers (e.g., canceled checks, itemized paid invoices) for payments and signed beneficiary receipts (AOC‑E‑521) for distributions; include bank/investment statements that match balances.
• Include required exhibits: Affidavit of Notice to Creditors (AOC‑E‑307) and publisher’s affidavit; estate tax certification (AOC‑E‑212) only if the decedent died before 2013; proof bond premiums are current if bonded.
• Meet timing rules: File the Final Account within one year of qualification or by the later statutory date; if not ready, file an Annual Account and seek an extension when needed.
• Zero on hand: Distribute remaining funds before filing so “property on hand” is $0; if anything remains or claims are unresolved, the clerk will not close the estate.
• Clerk audit and discharge: The clerk reviews, may request more documents, and upon approval enters an order discharging the personal representative.

What the Statutes Say

• North Carolina Gen. Stat. § 28A‑21‑2 (Final accounts; timing) — Sets when the Final Account is due and permits earlier filing after creditor notice if all claims are handled.
• North Carolina Gen. Stat. § 28A‑21‑3 (Contents of accounts) — Lists required items for annual and final accounts, including receipts, disbursements, and property on hand.
• North Carolina Gen. Stat. § 28A‑23‑1 (Discharge of personal representative) — After approval of the Final Account, the clerk enters an order discharging the personal representative.
• North Carolina Gen. Stat. § 7A‑307 (Clerk’s fees in estates) — Provides the accounting fee schedule, including the $15 minimum and cap on cumulative fees.

Analysis

Apply the Rule to the Facts: With no specific facts provided, consider two quick scenarios. If you have paid all claims and distributed all remaining funds, your Final Account (AOC‑E‑506) will show a beginning balance, list each receipt and disbursement with vouchers, list each beneficiary distribution with signed receipts, and end with $0 on hand. If one claim remains disputed, you either delay closing or “provide for” that claim (e.g., reserve funds) and hold off on filing a Final Account until the reserve can be distributed and the balance reduced to zero.

Process & Timing

1. Who files: Personal representative (executor/administrator). Where: Clerk of Superior Court, Estates Division, in the North Carolina county where you qualified. What: ACCOUNT (AOC‑E‑506) with vouchers; beneficiary RECEIPT(S) (AOC‑E‑521); AFFIDAVIT OF NOTICE TO CREDITORS (AOC‑E‑307) and publisher’s affidavit; ESTATE TAX CERTIFICATION (AOC‑E‑212) if required; bank/investment statements; fee per § 7A‑307. When: After the creditor notice period and once all claims are paid or provided for; Final Account generally due within one year of qualification unless extended. If not ready, file an Annual Account by the 15th day of the fourth month after the estate’s fiscal year ends and continue annually.
2. Clerk audit: The clerk reviews math, vouchers, claim priority, and distribution compliance. Expect requests for missing receipts or statements. Response times vary by county, but allow several weeks for audit and follow‑up.
3. Discharge: Once approved, the clerk records the account and enters an order discharging you. Then notify any surety (AOC‑E‑508) and close the estate bank account. If you filed IRS Form 56 at opening, file a termination Form 56 with a copy of the discharge.

Exceptions & Pitfalls

• Missing proof: Every disbursement needs a voucher; every distribution needs a signed receipt. If a voucher is lost, the clerk can require a sworn statement describing the loss and contents.
• Creditor timing: Do not close before the creditor claim window has run and all filed claims are paid, compromised, denied with time to sue expired, or otherwise provided for.
• Real property items: Post‑death rents and ordinary house expenses usually belong to heirs/devisees and should not run through the estate unless the PR properly takes possession or the sale is needed to pay claims.
• Wrongful death proceeds: These are not estate assets (except limited expenses). Keep them separate and be prepared to account for their use.
• Insolvent estates: Pay claims strictly in statutory order. The clerk will check priority before approving a zero balance.
• Late or incomplete filings: Missing annual/final accounts can trigger court orders, removal, or contempt. Ask for an extension if you need more time.

Talk to a Probate Attorney

If you’re ready to close an estate and need to show a true zero balance, our firm has experienced attorneys who can help you understand the forms, proof, and deadlines the clerk expects. 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.