The need to prepare and file judicial documents and tax forms is routine throughout estate administration. Customarily, the following probate forms are used for North Carolina estates (links provided to official documents where available):
Applications for Authority to Administer the Estate
- Application for Probate and Letters - For the executor named in or other qualified individual applying to administer the estate of a decedent who had a will.
- Application for Letters of Administration (Form AOC-E-202) - For personal representatives or administrators serving where the decedent did not have a will.
Oath/Affirmation (Form AOC-E-400)
Affidavits. Various circumstances may require filing an affidavit:
- Affidavit of Domicile – Proves the decedent’s state of residence.
- Affidavit for Collection of Personal Property of Decedent (Form AOC-E-203A) – May be used to administer certain small estates.
- Affidavit of Notice to Creditors (Form AOC-E-307)
Bonds. Many circumstances could prompt the need for bonds, including but not limited to:
- When the personal representative is not a North Carolina resident
- When heirs are under 18 years of age
Petitions. A number of petitions can occur during the probate process, including but not limited to:
- Contesting a will
- Open safe deposit box
- Reopen the estate (after probate is closed)
Notice to beneficiaries that they are named in a will
- Form 706, Federal Estate Tax Return
- Form 1041, Income Tax Return for Estates
- Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent
Inventory for Decedent’s Estate (Form AOC-E-505)
Gathering the necessary forms is only part of the administrative process. The executor must ensure these forms are error-free and filed timely. Individuals settling estates in North Carolina can schedule a meeting with a probate attorney to review forms and discuss tax implications.