Short Answer

In North Carolina, your annual or final account must show every receipt and disbursement with dates, payee/payor, descriptions, and amounts, and you must attach vouchers (proof) for each payment. Include consecutive bank and investment statements for the estate accounts covering the entire accounting period. Nonprobate assets (like a 401(k) with a named beneficiary) are usually not part of the estate account. Real property expenses and creditor settlements require clear documentation and, in some cases, prior approval.

Understanding the Problem

You are asking what to submit to the North Carolina Clerk of Superior Court to prove all activity in the estate and related accounts. You serve as administrator and sole heir, and you must file a final accounting in a county that does not offer e-filing.

Apply the Law

North Carolina law requires the personal representative to file an annual account if the estate remains open beyond a year and a final account at closing. The Clerk of Superior Court audits these accounts. Core deadlines include filing an annual account by the 15th day of the fourth month after the estate’s chosen fiscal year end, and filing the final account within the statutory timeline or any extension granted by the clerk. The account must detail all receipts, disbursements, and balances and be supported by vouchers and account statements.

Key Requirements

• Complete transaction detail: List every receipt and disbursement with date, payee/payor, description, and amount for the period covered.
• Vouchers for payments: Provide proof for each disbursement (e.g., canceled checks, itemized receipts, invoices marked “paid”). Beneficiary distributions are evidenced by signed receipts.
• Consecutive account statements: Attach full, consecutive statements for estate bank/investment accounts that show beginning and ending balances and all activity for the accounting period.
• Content of the account: Show starting balance, all income and additional property received, all payments/charges/losses/distributions, and property on hand at period end.
• Nonprobate assets: Do not include assets that pass outside probate (e.g., a 401(k) paid directly to a named beneficiary) unless the estate actually received and used those funds.
• Real property and claims: Document any authorized real property expenses or reimbursements and include creditor claim paperwork, deficiency notices, settlements, and proof of payment.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts; vouchers) – Annual accounts must be filed and supported by vouchers.
• North Carolina Gen. Stat. § 28A-21-2 (Final accounts; time of filing) – Sets the deadline to file the final account and allows extensions.
• North Carolina Gen. Stat. § 28A-21-3 (Contents of account) – Specifies what an account must contain.
• North Carolina Gen. Stat. § 28A-21-4 (Failure to account) – Authorizes the clerk to order a full account and impose remedies if not filed.

Analysis

Apply the Rule to the Facts: Because you are both administrator and sole heir, your final account must itemize all receipts (loan settlements, employer policy funds) and disbursements, with vouchers and full estate bank statements that cover the entire period. The 401(k) paid to you as a named beneficiary is generally nonprobate and should not appear as an estate receipt unless the estate actually received or used those funds. Mortgage payments you made personally on the residence typically are not estate disbursements; any reimbursement would require proper authorization and supporting proof. For the surrendered vehicle, include the creditor’s sale/deficiency documentation and any settlement agreement or payoff proof in the account period when resolved.

Process & Timing

1. Who files: The personal representative. Where: Clerk of Superior Court (Estates Division) in the North Carolina county of administration. What: ACCOUNT (AOC-E-506) with schedules of receipts/disbursements, vouchers (e.g., canceled checks, invoices), signed beneficiary RECEIPTs (AOC-E-521), consecutive estate bank/investment statements, and supporting documents (e.g., AFFIDAVIT OF NOTICE TO CREDITORS, AOC-E-307). When: File an annual account by the 15th day of the fourth month after your selected fiscal year end if the estate remains open; file the final account within the statutory deadline or any extension granted.
2. Clerk audit: The clerk reviews the math and supporting documents, may request missing vouchers or statements, and can require clarifications. Allow several weeks; timing varies by county.
3. Closing: After approval of the final account, the clerk enters an order discharging you from further duties. Keep certified copies for your records.

Exceptions & Pitfalls

• Nonprobate assets: Do not list a 401(k) payable to a named beneficiary as an estate receipt unless the estate received or used the funds. If questions arise, provide the plan’s beneficiary/benefits letter as context.
• Real property expenses: The estate usually should not pay post‑death home expenses unless authorized by the will or clerk; seek approval before claiming reimbursement and attach supporting proof if allowed.
• Vouchers and statements: Missing vouchers or non‑consecutive statements delay approval. Provide complete, consecutive monthly statements that match the account period.
• Creditor settlements: Keep the claim, deficiency notice, correspondence, written settlement, and proof of payment. Obtain clerk approval when a compromise implicates estate administration to avoid later challenges.
• Order of payment: In an insolvent estate, follow the statutory priority of claims; show the order followed in your disbursements to avoid objections.
• Compliance risks: Failure to timely file or to provide a satisfactory account can lead to orders to account, removal, or contempt proceedings.

Talk to a Probate Attorney

If you’re dealing with what to include in a North Carolina estate accounting and how to document every transaction, 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.