NORTH CAROLINA ESTATE ADMINISTRATION · AOC-E-205

AOC-E-205 — Annual Account of Estate (Executor/Administrator)

Filed annually on the anniversary of your appointment. Enter receipts and disbursements below and download a court-ready PDF instantly.
FORMVANA™ · NC ESTATE FORMS ← ALL FORMS
01 ATTORNEY INFORMATION
02 ESTATE INFORMATION
03 EXECUTOR / ADMINISTRATOR
04 ASSETS AT BEGINNING OF PERIOD
For first annual account, this is the inventory value of all estate assets.
05 RECEIPTS DURING PERIOD
TOTAL RECEIPTS $0.00
06 DISBURSEMENTS DURING PERIOD
TOTAL DISBURSEMENTS $0.00
07 ASSETS AT END OF PERIOD
ASSETS AT BEGINNING OF PERIOD $0.00
PLUS: TOTAL RECEIPTS $0.00
LESS: TOTAL DISBURSEMENTS $0.00
ASSETS ON HAND AT END OF PERIOD $0.00
08 CERTIFICATION
FILING COUNTY
— Not Selected —

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ANNUAL ACCOUNT REQUIREMENTS

  • Annual account due each year on the anniversary of your appointment
  • Final account filed when estate is ready to close — use E-207 for final
  • Clerk of Superior Court reviews and approves each account
  • All heirs and interested parties must receive a copy
  • Failure to file an account = contempt of court (G.S. 28A-21-3)
  • Keep ALL receipts and records for Clerk's review

WHAT COUNTS AS DISBURSEMENTS

  • Funeral and burial expenses
  • Debts and obligations of the decedent
  • Attorney fees and court costs
  • Federal and state taxes
  • Real property taxes
  • Distributions to heirs (only in final account)
  • Attorney fees are a proper estate disbursement

AUTHORITY & REFERENCES

G.S. 28A-21-1 Annual accounts required
G.S. 28A-21-2 Content of accounts
G.S. 28A-21-3 Penalty for failure to account
AOC-E-205 Annual/Final Account form