North Carolina Probate Form AOC-E-207

Inheritance And Estate Tax Certification

Everything you need to know about North Carolina Form AOC-E-207, including helpful tips, fast facts & deadlines, how to fill it out, where to submit it and other related NC probate forms.

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About Inheritance And Estate Tax Certification

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Inheritance And Estate Tax Certification is a commonly used form within North Carolina. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Inheritance And Estate Tax Certification

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Inheritance And Estate Tax Certification:

  • This form pertains to the State of North Carolina

  • The current version of this form was last revised on March 1, 2007

  • The relevant probate statute or North Carolina laws related to this form include: 28A-21-2, 105-22, 105-23

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about North Carolina’s Form AOC-E-207 - Inheritance And Estate Tax Certification up to date, certain details can change from time-to-time with little or no communication.

How to file Form AOC-E-207

Step 1 - Download the correct North Carolina form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some North Carolina probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form AOC-E-207, take a break, and then review. Probate and estate settlement processes in NC are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form AOC-E-207 online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form AOC-E-207 witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Inheritance And Estate Tax Certification to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

Need help getting in touch with a local probate court or identifying a domicile probate jurisdiction?

👉 Find and Contact your Local Probate Court

👉 What is a Domicile Jurisdiction?

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When Inheritance And Estate Tax Certification is due

Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in North Carolina.

5 reasons you should submit AOC-E-207 as quickly as possible:

  1. The sooner you begin, the faster North Carolina can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.

    Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

  2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

  3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

  4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in North Carolina. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

  5. If a house in the State of North Carolina is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for North Carolina probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local North Carolina probate clerk or court for exact answers regarding Form AOC-E-207, and when in doubt— consult a qualified trust & estates lawyer for that area.

How to Download, Open, and Edit Form AOC-E-207 Online

Inheritance And Estate Tax Certification is one of the many probate court forms available for download through Atticus.

It may also be available through some North Carolina probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within North Carolina.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form AOC-E-207 - Inheritance And Estate Tax Certification f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the North Carolina probate court office.

Inheritance And Estate Tax Certification is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any North Carolina-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

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Did you know?

  • Form AOC-E-207 - Inheritance And Estate Tax Certification is a probate form in North Carolina.

  • North Carolina has multiple types of probate and the necessary forms depend on the unique aspects of each estate, such as type and value of assets, whether there was a valid will, who is serving as the personal representative or executor, and even whether or not they also live in North Carolina.

  • During probate, all personal representatives and executives in are required to submit a detailed inventory of assets that must separate non-probate assets from probate assets.

  • Probate in North Carolina, especially without guidance, can take years to finish and cost upwards of $14,000.

Frequently Asked Questions about Inheritance And Estate Tax Certification

Probate is the government’s way of making sure that when a person dies, the right stuff goes to the right people (including the taxes the government wants).

All of that stuff is collectively known as someone’s “estate”, and it’s the job of the executor or personal representative to fill out all the forms and complete all the required steps to formally dissolve the estate. 

To get instant clarity on the entire probate process and get an idea of the steps, timeline, and best practices, read the Atticus Beginner’s Guide to Probate

The best place? Create an account in Atticus to start getting estate-specific advice. 

You may need a lawyer, you may not, and paying for one when you didn’t need it really hurts. Atticus makes sure you make  the best decisions (plus you can write it off as an executor expense).

We’ve also created a list of other probate services. Be sure to check it out!

An executor is named in someone’s will, and if the deceased didn’t have a will, then the spouse or other close family relative usually steps up to fulfill the role. If no one wants to do it, then a judge will appoint someone. 

The executor is responsible for the complete management of the probate process, including major responsibilities such as:

  • Creating an inventory of all probate assets.

  • Filling out all necessary forms

  • Paying off all estate debts and taxes

  • Submitting reports to the court and beneficiaries as requested

And much more. This process often stretches longer than a year. 

For an idea of what separates executors who succeed from those who make this way harder than it should be, visit our article, Executors of an Estate:
What they do & secrets to succeeding

The Exact Text on Form AOC-E-207

Here’s the text, verbatim, that is found on North Carolina Form AOC-E-207 - Inheritance And Estate Tax Certification. You can use this to get an idea of the context of the form and what type of information is needed.

Description And Location $$ Cash, Securities, Savings Other Personal Property Life Insurance $ INHERITANCE AND ESTATE TAX CERTIFICATION (FOR DECEDENTS DYING PRIOR TO JANUARY 1, 1999) G.S. 28A-21-2; 105-22, -23 Name Of Decedent Date Of Death (See Side Two) Market Value File No. In The General Court Of Justice Before The Clerk IN THE MATTER OF THE ESTATE OF STATE OF NORTH CAROLINA County NOTE: Use this form for a decedent who died before 1/1/1999. For a decedent who died on or after 1/1/1999, but prior to 1/1/2013, use AOC-E-212. An estate tax certification under G.S. 28A-21-2(a1) is not required for a decedent who died on or after 1/1/2013. I, the personal representative in the above estate, certify that: 1. The gross value of the estate, including any property transferred by the decedent over which the decedent had retained any interest as described in G.S. 105-2(a)(3) , as well as any property transferred within three (3) years prior to the date of the decedent’s death, is less than $75,000 (If decedent died on or after 8/1/1985 and before 7/1/1986). $450,000 (If decedent died on or after 7/1/1993 and before 1/1/1997). $150,000 (If decedent died on or after 7/1/1986 and before 1/1/1987). $600,000 (If decedent died on or after 1/1/1997 and before 1/1/1999). $250,000 (If decedent died on or after 1/1/1987 and before 7/1/1993). (See Side Two.) 2. The beneficiaries are all Class A beneficiaries, as described in G.S. 105-4(a), (child, grandchild, parent, etc.), or the surviving spouse. (This form should not be used if any one of the beneficiaries is other than spouse or Class A.) 3. The following is a listing of the amount and value of all the decedent’s property, including real property located outside North Carolina, at the time of the decedent’s death. (Real estate owned by husband and wife as tenants by the entirety should be included at one-half the fair market value. Bank or savings and loan accounts and other securities owned jointly by husband and wife with right of survivorship should be included at one-half fair market value.) (Include full value of joint ownership deposit accounts and securities except between husband and wife - there, include one-half.) PERSONAL PROPERTY Market ValueTax Value(If real estate was owned by husband and wife as tenants by the entirety, include one-half value and so indicate.) REAL PROPERTY (Total Value Of Transfers from item No. 7 on Side Two) Original - File Copy - Taxpayer (Over) $ $ TRANSFERS TOTAL VALUE OF PERSONAL PROPERTY, REAL PROPERTY, AND TRANSFERS Date Title Of Person Authorized To Administer Oaths Date Title Of Fiduciary Address Of Fiduciary Signature Signature Date Commission Expires County Where Notarized SWORN/AFFIRMED AND SUBSCRIBED TO BEFORE ME SEAL AOC-E-207, Rev. 12/17 © 2017 Administrative Office of the Courts 1. This form is designed to be used only for those estates in which the beneficiary is the spouse and/or all of the other beneficiaries are Class A. 2. This form should be used only when the gross estate, including real property, personal property, life insurance and transfers, is less than the following: If Decedent Died To Use This Form, On Or After Before Gross Estate Must Be Less Than: 8/1/1985 7/1/1986 .......................................................................... $ 75,000 7/1/1986 1/1/1987 .......................................................................... $150,000 1/1/1987 7/1/1993 .......................................................................... $250,000 7/1/1993 1/1/1997 .......................................................................... $450,000 1/1/1997 1/1/1999 .......................................................................... $600,000 3. This form should indicate whether real property is owned jointly by husband and wife as an estate by the entirety and if so, show only one-half value. 4. Joint deposit accounts and other securities held jointly by husband and wife with right of survivorship should be shown at one-half value. All other joint deposits and other securities should be shown at full value. 5. An inheritance tax return is not required when: (1) all the beneficiaries are either a spouse, child, grandchild, or parent and (2) the gross value of the estate, including property transferred within three years of the decedent’s death without adequate valuable consideration and transfers over which the decedent retained any interest (such as a life estate), was under the amount shown above. However, under G.S. 28A-21-2(a1), a certification to the Clerk of Superior Court is required and this form should be completed. 6. Please list all beneficiaries and relationship to decedent. NAMERELATIONSHIP (Spouse, Child, Etc.) 7. Use the space below to explain any transfers over which the decedent retained any interest (such as a life estate), as well as any transfers of property within three years of death without adequate valuable consideration. (List name of donee, date of transfer, description of property, and value as of date of death.) Value $ $ TOTAL VALUE OF TRANSFERS AOC-E-207, Side Two, Rev. 12/17 © 2017 Administrative Office of the Courts

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