North Carolina Probate Checklist: Complete Executor Task List

North Carolina probate has hard statutory deadlines, and missing them can result in contempt orders, revocation of your Letters, or personal liability. This checklist organizes the full administration sequence into phases so nothing falls through the gaps.

This covers full estate administration. If the estate qualifies for a simplified procedure (Collection by Affidavit, Summary Administration, or Year's Allowance), many of these steps are either streamlined or eliminated.

Phase 1: First Steps After Death (Days 1–14)

Secure the decedent's property. Change locks if necessary. Maintain homeowner's insurance. Document valuable personal property with photos.

Order certified death certificates. Order 8–10 certified copies. You will need them for the court, financial institutions, Social Security, life insurance companies, retirement accounts, and more. From the county Register of Deeds: $10 per copy. Through NCDHHS Vital Records: $24 for the first copy, $15 for each additional.

Locate the original will. Check safes, fireproof boxes, file cabinets, and attorney's offices. For decedents who may have created an electronic will, check for digital estate planning accounts in email records.

Identify non-probate assets. Assets that transfer outside probate do not require court involvement: life insurance with named beneficiaries, joint accounts with rights of survivorship, payable-on-death bank accounts, transfer-on-death investment accounts, and assets in a funded trust. Separate these from probate assets early.

Notify Social Security. Report the death to the Social Security Administration. Do not cash any Social Security payment deposited for the month of death or later — those must be returned.

Determine which procedure applies. Full probate, Collection by Affidavit, Summary Administration, or Year's Allowance. See the North Carolina Probate Process Guide for a decision framework.

Phase 2: Qualifying as Personal Representative (Days 1–30)

Obtain and complete the application. Form AOC-E-201 (Application for Probate and Letters Testamentary) for testate estates; Form AOC-E-202 (Application for Letters of Administration) for intestate estates.

File with the correct clerk's office. File at the Clerk of Superior Court in the county where the decedent was domiciled. If the decedent lived out of state but owned NC real estate, file in the county where the property is located.

Pay the filing fee. $120.00 total ($106 + $10 + $4), payable by certified check or money order.

Execute the oath. Sign Form AOC-E-400 (Oath/Affirmation) before the clerk.

Appoint a resident process agent if you are out of state. If you live outside North Carolina, file Form AOC-E-500 designating a North Carolina resident to accept legal service on behalf of the estate.

Post a surety bond if required. Required for intestate estates and typically for out-of-state executors, unless the will explicitly waives it or all heirs sign a written waiver. Contact a bonding company in advance.

Receive Letters Testamentary or Letters of Administration. Form AOC-E-403 is the official document that authorizes you to act. Banks, financial institutions, and title companies will require it.

Phase 3: First 90 Days After Qualification

Publish notice to creditors. Publish once per week for four consecutive weeks in a newspaper qualified for legal advertising in the county. The date of first publication starts the three-month creditor claim window.

Mail notice to known creditors. Use Form AOC-E-405 to mail direct notice to any known creditors.

Apply for an EIN for the estate. If the estate will generate income during administration, apply for a federal Employer Identification Number via IRS Form SS-4 or irs.gov. Required for any estate that must file a Form 1041 fiduciary income tax return.

Open a dedicated estate bank account. Deposit estate funds into a separate account in the estate's name (using the EIN, not your Social Security number). Do not comingle estate funds with personal funds.

File the estate inventory within 90 days of qualification. Form AOC-E-505 (Inventory for Decedent's Estate). List every probate asset with fair market value as of the date of death. Real estate, life insurance with named beneficiaries, and other non-probate assets are excluded. Missing this deadline invites a Civil Contempt Order (Form AOC-E-902).

Phase 4: During the Three-Month Creditor Window

Review and validate creditor claims. Evaluate each claim filed in response to the published notice. Reject invalid claims in writing following the statutory process.

Do not distribute assets prematurely. Wait for the creditor window to close before making distributions to heirs. Distributing before debts are settled creates personal liability.

File the Affidavit of Notice to Creditors (Form AOC-E-307) after the four-week publication window closes. This documents your compliance with the notice requirement.

Phase 5: Paying Debts and Closing Claims

Pay valid claims in statutory priority order. The order under G.S. 28A-19-6 is: (1) Year's Allowance, (2) administration costs, (3) funeral expenses, (4) taxes, (5) final illness medical expenses, (6) Medicaid recovery, (7) unsecured debts. Paying out of order creates personal liability.

Reject invalid claims formally. Rejected creditors have a limited window to file suit. Document every rejection.

Handle Medicaid recovery claims if applicable. If the decedent received long-term care Medicaid, DHHS will assert a recovery claim. Consult an attorney if the estate includes a family home and surviving dependents who may qualify for hardship waivers.

Phase 6: Tax Obligations

File the decedent's final individual income tax returns. Federal Form 1040 and North Carolina individual return are due April 15 of the year following death (extensions available).

File estate fiduciary income tax returns if required. If the estate earns income during administration (rent, dividends, interest), file federal Form 1041 and the NC equivalent. Required when gross income exceeds $600 during any tax year.

Document step-up in basis for inherited assets. Beneficiaries receive a stepped-up cost basis in inherited assets equal to fair market value at the date of death. A CPA can help document this properly to minimize capital gains taxes when assets are later sold.

Phase 7: Distributing Assets and Closing the Estate

Make final distributions to beneficiaries. Distribute remaining assets according to the will or intestacy laws.

Collect signed receipts from all beneficiaries. Each beneficiary must sign a receipt confirming they received their exact designated distribution. The clerk requires these at final account review.

File the Final Account within one year of qualification. Form AOC-E-506. Document every receipt and disbursement since the initial inventory. Reconcile any discrepancy between the inventory valuation and actual sale prices. Attach canceled checks, bank statements, and beneficiary receipts.

Request clerk approval of executor commission. If claiming compensation, include the request in the final account submission along with justification. The clerk authorizes the amount (up to 5% of total receipts and disbursements).

Receive the clerk's approval and formal discharge. Once the clerk approves the Final Account, the estate is officially closed and you are discharged from your fiduciary duties.

Common Mistakes to Avoid

Paying creditors in the wrong order. In an insolvent estate, paying a low-priority creditor before a high-priority one makes you personally liable to the higher-priority creditor.

Missing the 90-day inventory deadline. No extension is automatic. File on time or petition the clerk for an extension before the deadline passes.

Distributing assets before the creditor window closes. Creditors can still come after distributed assets in some cases.

Commingling estate and personal funds. Use a dedicated estate bank account for all transactions.

Paying yourself a commission without clerk approval. Request authorization through the Final Account process; do not pay yourself directly.

The North Carolina Probate Process Guide provides the complete forms, decision framework, and step-by-step guidance for each phase of this checklist — including simplified procedure pathways for qualifying small estates.

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