NC risk areas
North Carolina estate risk areas
These pages explain how default state rules in North Carolina shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
North Carolina intestacy gives the surviving spouse different shares of real and personal property depending on the number of surviving descendants or parents.
- With one child (or descendants of one child), the spouse receives one-half of the real property and $60,000 plus one-half of the balance of personal property.
- With two or more children (or descendants of multiple children), the spouse receives one-third of the real property and $60,000 plus one-third of the balance of personal property.
- If there are no descendants but a parent survives, the spouse receives one-half of the real property and $100,000 plus one-half of the balance of personal property.
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Probate risk
North Carolina allows collection of personal property by affidavit for small estates after a waiting period, with a higher cap when a surviving spouse is the sole heir.
- The personal property cap is $20,000 net of liens and encumbrances.
- At least 30 days must pass after death before using the affidavit.
- The affidavit may be presented by a public administrator, heir, or creditor who is not disqualified.
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Tax exposure
North Carolina does not impose a state estate tax or inheritance tax.
- Tax Foundation's 2025 table lists states with estate or inheritance taxes; North Carolina is not listed, indicating no state estate or inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
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Guardianship risk
North Carolina courts may appoint guardians for minors, with different rules for guardians of the estate versus guardians of the person or general guardians.
- A court may appoint a guardian of the estate for a minor who is to receive property.
- A guardian of the person or a general guardian may be appointed only if the minor has no living parents or parental rights have been terminated.
- Clerks appoint guardians based on the minor's best interests and statutory criteria.
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Complexity triggers
North Carolina uses a sliding-scale elective share and provides a year’s allowance for the surviving spouse or dependent children.
- The elective share ranges from 15% to 50% of the total net assets based on the length of the marriage.
- A surviving spouse is entitled to a $60,000 year’s allowance (or $20,000 per child if no spouse).
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