How to Fill Out North Carolina Form AOC-E-505 (w/Examples) + FAQs

North Carolina Form AOC-E-505, Inventory for Decedent’s Estate, is the sworn schedule of every asset a deceased person owned on the date of death that the personal representative must file with the Clerk of Superior Court within 90 days after qualifying. Filing this form lets the court, the heirs, and the creditors see what the estate is worth and what is available to pay debts and distribute to beneficiaries.

Missing the 90-day window or under-reporting an asset can trigger a show-cause order, removal from office, contempt, and personal liability under N.C.G.S. § 28A-20-2. The North Carolina Judicial Branch processes tens of thousands of estates each year, and clerks routinely report that roughly one in three inventories is rejected or returned for correction on the first pass, most often for math errors, missing date-of-death values, or unsigned notary blocks, according to the NC Estate Procedures Pamphlet.

By the end of this guide you will know:

• 📋 What every box, line, and part of the official AOC-E-505 form asks for, in plain English.
• 🧾 Which documents, statements, deeds, and titles to gather before you start.
• 🏛️ How to file with the Clerk of Superior Court by paper or through eCourts File & Serve.
• ⚠️ The 10 most common mistakes filers make and what each one costs you.
• 👨‍👩‍👧 Three full named-filer walkthroughs covering small, mid-size, and complex estates.

What the Form Is and Who Must File It

Form AOC-E-505 is the Inventory for Decedent’s Estate, the form the North Carolina Administrative Office of the Courts requires every executor, administrator, or collector to file under N.C.G.S. § 28A-20-1. The current revision is printed at the lower-left corner of the form, and you should always pull a fresh copy from the official forms page right before filing so you do not submit a stale version.

Anyone qualified by the clerk as a personal representative must file. That includes a named executor under a will, an administrator appointed when there is no will, an administrator CTA when the named executor cannot serve, and a collector appointed under N.C.G.S. § 28A-11-1. If you opened a “full” estate, the inventory is mandatory.

You do not file AOC-E-505 if you used the small-estate process. North Carolina lets heirs of estates worth $20,000 or less ($30,000 if the surviving spouse is the sole heir) use the Affidavit for Collection of Personal Property of Decedent (AOC-E-203B) instead, as explained by the Cary Estate Planning summary. Year’s allowance proceedings and summary administration by a sole-heir spouse under N.C.G.S. § 28A-28 also skip the inventory.

The form serves four overlapping purposes: it locks in the date-of-death fair market value of every asset, it identifies what is reachable by creditors, it gives heirs a snapshot of what they will eventually receive, and it creates the audit baseline against which the Final Account (AOC-E-506) will later be measured. The clerk audits the numbers before approving any final accounting, and a sloppy inventory can haunt you 18 months later when you try to close the estate.

Before You Start: Documents and Information You Need

Pull the following before you open the form. Filing without these almost guarantees a returned inventory and a second trip to the courthouse.

• Letters Testamentary or Letters of Administration. You need the qualification date because the 90-day clock under § 28A-20-1 runs from that date. Missing the deadline triggers a show-cause order.
• Date-of-death bank statements for every checking, savings, money-market, and CD account. Without them you cannot prove the Part I balance, and clerks will not accept “approximate” numbers.
• Date-of-death brokerage and mutual fund statements. Brokers will issue a “date-of-death valuation letter” on request; ask for it in writing because phone confirmations do not satisfy the clerk.
• Vehicle titles plus a NADA or Kelley Blue Book printout. Use private-party value, not trade-in. Missing values lead to under-reporting and a possible bond increase.
• Recorded deeds and county tax cards for any North Carolina real estate the will sends into the estate. The Register of Deeds book/page goes on the form, and the tax value is acceptable absent an appraisal.
• Beneficiary designation confirmations for life insurance, IRAs, 401(k)s, and TOD/POD accounts. These usually skip the estate but may land in Part II if needed to pay creditors.
• Signature cards for joint accounts. Without a card showing right of survivorship, the clerk treats the account as 100% estate property.
• Cash and undeposited check tally found in the home, wallet, or safe-deposit box, witnessed if possible. Undocumented cash is the single most common audit flag.
• Appraisals for jewelry, firearms, art, antiques, livestock, and closely held business interests. Tax cards do not work for these categories.
• EIN for the estate from IRS Form SS-4. You need it to open the estate account that the inventory references.

Where to Get the Form and How to Access It

The official, current version of AOC-E-505 lives on the NC Courts forms portal as a fillable PDF. Always download a fresh copy the week you file because the AOC quietly revises forms; using a version more than a year old risks rejection on the cover page alone.

Paper copies are also available free at any Clerk of Superior Court Estates Division counter. Some counties pre-stamp the version on the back so the clerk can confirm it is current at intake. If you are working with an attorney, your firm’s document system likely auto-pulls the latest version through the North Carolina Estate Administration Manual published by the NC Bar Association.

You can complete the form three ways. You can type directly into the PDF and print, you can print blank and complete by hand in black ink only (blue ink is rejected by some counties for scanning), or you can prepare it inside eCourts File & Serve for the counties already on the Odyssey platform such as Wake, Mecklenburg, Harnett, Lee, and Johnston. Older counties still accept paper only, so confirm with your clerk’s office before assuming online filing is open.

If the form will not save your entries, your browser is opening it instead of Adobe Acrobat. Right-click and choose Save As before filling. Lost work because of in-browser PDFs is the #1 software complaint clerks hear, per the NC Judicial Branch help pages.

Step-by-Step: How to Fill Out AOC-E-505 Line by Line

The form is organized into a caption block, Part I (property of the estate), Part II (property added to pay claims if needed), Part III (wrongful-death claims), a recap and signature block, and a notary block. Work top to bottom, and round every value to the nearest dollar.

County Box (Top Left)

This box asks which county’s Clerk of Superior Court is administering the estate. Enter the county where the decedent was domiciled at death, in all caps, with no “County” suffix. Maria Lopez, administering her father’s estate from Raleigh, writes WAKE. If the decedent lived in one county but you opened the estate in another (sometimes done for non-residents who owned NC property), write the county that issued your Letters, not the county of death. The most common mistake is writing the county of the funeral home or hospital, which can void the filing because the clerk has no jurisdiction. The misconception is that “county” means where the person died; it actually means where the estate file is open.

File Number Box (Top Right)

The file number is the unique identifier the clerk assigned when you qualified, in the format 25 E 1432 (year, “E” for estate, sequence number). Copy it exactly from your Letters Testamentary. Carlos Rivera writes 26 E 0087 because he qualified in January 2026 and was the 87th estate that year in Durham. If you skip this box, the inventory will not be docketed to your file and may be lost in clerk’s office triage. The misconception is that the SSN or the EIN goes here; it does not.

“In the Matter of the Estate of” Line

Enter the decedent’s full legal name as it appears on the death certificate, last name first if your county prefers (most do not). Use MARGARET ANNE WHITFIELD, not “Maggie Whitfield.” If the decedent had a known alias relevant to assets (“AKA Maggie Whitfield”), include it because banks may have titled accounts in either name. The mistake is using the nickname; it disconnects bank records from the inventory and triggers clerk questions. The misconception is that middle initial alone suffices; spell out the full middle name when known.

Inventory Type Boxes (Original / Supplementary / Amended)

Check Original for your first filing. Check Supplementary under N.C.G.S. § 28A-20-3 when new assets are discovered after the original was filed. Check Amended when correcting a value or category on a previously filed inventory. Janet, who finds a forgotten Vanguard IRA two months after filing, checks Supplementary and lists only the new asset. The mistake is checking “Amended” for newly discovered property; that wrongly tells the clerk an existing line was wrong. The misconception is that you must redo the whole form; supplementary inventories list only the new items.

Part I, Section 1: Accounts in the Sole Name of Decedent

This section captures every checking, savings, money-market, CD, and credit-union share account the decedent owned alone with no POD beneficiary and no joint owner. List each account on its own line: institution name, last four digits of the account number, and date-of-death balance. Maria writes Wells Fargo Checking 1234, $4,812.07. If a statement straddles the death date, ask the bank for a date-of-death balance letter; do not estimate. The mistake is listing the current balance instead of the date-of-death balance, which throws off every later accounting. The misconception is that POD accounts go here; they do not, because POD accounts pass outside probate per § 53C-6-7.

Part I, Section 2: Stocks and Bonds in the Sole Name of Decedent

List equities, bonds, mutual funds, and brokerage cash that were titled solely in the decedent’s name with no TOD designation. Show the issuer, number of shares, CUSIP if known, and the date-of-death market value. Carlos writes Apple Inc., 120 shares, $22,608.00 (Fidelity acct **9911). For thinly traded or private stock, attach a written valuation. The mistake is using purchase price (basis) instead of date-of-death FMV; you will under- or over-state the estate. The misconception is that “stock certificates only” belong here; modern book-entry holdings count too.

Part I, Section 3: Cash and Undeposited Checks on Hand

Enter physical currency, coins, and uncashed checks payable to the decedent. List by source: Cash in residence: $312.00; uncashed Social Security check 03/2026: $1,847.00. If the SSA recoups the final month’s payment under the SSA recovery rules, reduce the value once the bank reverses it and file a supplementary inventory. The mistake is omitting cash from the safe-deposit box because “no one will know”; banks log entries and beneficiaries often will know. The misconception is that personal-use cash in a wallet does not count; it does, on the date-of-death principle.

Part I, Section 4: All Other Personal Property

This catch-all line covers vehicles, household furnishings, jewelry, firearms, tools, livestock, business interests, accrued wages, tax refunds, and intellectual property. Attach a separate schedule if the list is long. Janet attaches a typed Schedule A-4 listing 2019 Honda CR-V VIN 5J6RW2H…, $18,400 (NADA private party); household contents (lump sum), $5,500; .22 rifle, $250; sole-prop bookkeeping practice, $0 goodwill (closed at death). The mistake is using “lump sum household goods” without any breakdown over $5,000; clerks usually want at least a category-level list. The misconception is that vehicles go in real estate; they are personal property.

Part I, Section 5: Real Estate Willed to the Estate, Directed to Be Sold, and Sold

This narrow section captures only real estate the will directs the executor to sell, or that has already been sold by the executor under power-of-sale. List property address, deed book/page from the Register of Deeds, and value. Real estate not directed to be sold passes directly to heirs under North Carolina’s title-vesting rule and goes in Part II Section 4 instead. The mistake is putting the family home here when the will simply leaves it to the spouse; that wrongly subjects it to creditor reach. The misconception is that all real estate touched by the estate goes here; only sale-directed property does, per Pierce Law’s overview.

Part I Subtotal

Add Sections 1 through 5 and write the total on the subtotal line. Double-check with a calculator twice; clerks routinely catch addition errors. The mistake is letting the PDF auto-sum without verifying, since some fillable versions miscalculate when fields are left blank. The misconception is that subtotals are clerical; they actually drive whether the clerk increases your bond under § 28A-8-1.

Part II, Section 1: Joint Accounts with Right of Survivorship

List every joint bank account where the decedent and another person held with right of survivorship, attaching the signature card. Show the institution, last four, date-of-death balance, and the survivor’s name. Maria writes State Employees’ Credit Union savings **8821, $14,300; survivor: Elena Lopez (spouse), signature card attached. The mistake is failing to attach the signature card; without it the clerk presumes no survivorship and pulls the entire balance into Part I. The misconception is that “joint” alone implies survivorship in NC; it does not, per § 41-2.1.

Part II, Section 2: Stocks/Bonds/Securities Jointly Owned with ROS or TOD

Capture brokerage assets passing by survivorship or TOD registration under § 41-40. Attach the registration confirmation. Carlos writes Vanguard Brokerage TOD 4477, $87,200; TOD beneficiary: Lucia Rivera (daughter). The mistake is omitting these because “they passed outside probate”; they still must be reported in Part II so creditors can reach them if Part I is exhausted. The misconception is that retirement accounts with named beneficiaries belong here; IRAs and 401(k)s with living named beneficiaries normally do not** appear because they are creditor-protected under § 1C-1601(a)(9).

Part II, Section 3: Other Personal Property Recoverable Under § 28A-15-10

This line covers Totten trusts, gifts causa mortis, and certain other transfers recoverable under § 28A-15-10. List the asset, holder, and amount. Janet writes Totten trust, BB&T savings **0099 ITF Ryan Whitfield, $9,500. The mistake is treating these as untouchable beneficiary transfers; the statute lets the personal representative claw them back to pay creditors. The misconception is that a “payable on death” tag immunizes the account; it does not when estate assets are insufficient.

Part II, Section 4: Real Estate Except Entireties, Life Estate, and Real Estate Willed to Estate

List North Carolina real property the decedent owned outright or as a tenant in common, excluding tenancy-by-the-entireties property between spouses (which passes outside the estate) and life estates (which extinguish at death). Provide address, deed book/page, ownership percentage, and tax value. Maria writes 123 Oak Street, Raleigh NC, Wake DB 18221 PG 0334, 100% interest, tax value $312,000. The mistake is listing entireties property held with a surviving spouse; it does not belong on the inventory at all. The misconception is that out-of-state real estate goes here; it is reported separately on the form’s out-of-state line, since NC clerks lack jurisdiction over foreign realty.

Part II Subtotal and Grand Total

Add Part II sections, then add Part I + Part II for the Grand Total. This number sets the bond ceiling and the estate cost calculation under § 7A-307, which is 0.40% of personal property receipts, capped at $6,000. The mistake is forgetting to recompute when you add a supplementary asset; the clerk will recompute and bill you anyway. The misconception is that the inventory total drives the attorney fee; attorney fees are negotiated separately under § 28A-23-3.

Part III: Claims for Wrongful Death

If the death gave rise to a wrongful-death claim under § 28A-18-2, list the claim, the attorney handling it, and the venue. Carlos writes Pending wrongful-death claim, Rivera v. ABC Trucking, Wake County Superior Court 26 CVS 0451; counsel: Pierce Law Group, Raleigh NC. The mistake is putting a settled WD recovery into Part I; WD proceeds pass to heirs by § 28A-18-2, not to the estate, and are not reachable by general creditors. The misconception is that survival actions for the decedent’s pre-death pain and suffering go in Part III; those go in Part I as estate property.

Signature Block of Personal Representative

Sign in blue ink before the notary, never beforehand. Print your name and title (e.g., Administrator CTA). Maria signs Maria L. Lopez, Administrator. The mistake is signing at home and then walking the form to a notary; the notary cannot acknowledge a signature she did not witness, and the form will be voided. The misconception is that any title (executor/administrator) is fine; you must use the title in your Letters verbatim.

Notary Block

The notary completes the acknowledgment, applies a stamp or seal, and lists the commission expiration date. Banks, UPS Stores, and the clerk’s office often notarize for free or low fee. The mistake is using an out-of-state notary without an apostille; out-of-state notarization is fine under N.C.G.S. § 10B-20 but the notary’s commission state must appear. The misconception is that the clerk can notarize and accept the same form; in many counties the clerk will refer you to a different notary to avoid the dual role.

Three Filled-Out Examples Using Real Scenarios

Scenario 1: Maria Lopez — Small Estate, House Plus Bank Accounts Plus One Vehicle

Maria’s father, Roberto Lopez, died in Wake County leaving a paid-off home, a checking account, a savings account, and a 2018 Toyota Camry.

Form Section	What Maria Enters
County / File No.	WAKE / 26 E 0214
Estate of	ROBERTO M. LOPEZ
Inventory type	Original
Part I §1 sole accounts	Wells Fargo checking 4421, $3,210; SECU savings 8821, $11,540
Part I §4 personal property	2018 Toyota Camry VIN 4T1B…, $14,200; household goods $4,000
Part II §4 real estate	417 Pine St., Raleigh, Wake DB 17221 PG 044, 100%, tax value $268,000
Part I + II Grand Total	$300,950
Signature	Maria L. Lopez, Administrator (notarized 04/15/2026)

Scenario 2: Carlos Rivera — Mid-Size Estate, Brokerage, IRA, Sole-Proprietor Business

Carlos’s mother, Lucia Rivera, died in Durham County leaving a Fidelity brokerage, a Vanguard IRA payable to Carlos as named beneficiary, and a small bookkeeping practice.

Form Section	What Carlos Enters
County / File No.	DURHAM / 26 E 0087
Estate of	LUCIA E. RIVERA
Part I §1 sole accounts	PNC checking **0099, $2,118
Part I §2 stocks/bonds	Fidelity brokerage **9911 (mixed equities), $112,500
Part I §4 personal property	Bookkeeping sole prop (closed), goodwill $0; office furniture $1,200; 2020 Honda CR-V $19,800
Part II §2 TOD/ROS securities	Vanguard IRA **4477, $87,200, beneficiary Carlos Rivera — listed for creditor reach only
Part III wrongful death	None
Grand Total	$222,818
Signature	Carlos D. Rivera, Executor (notarized 03/22/2026)

Scenario 3: Janet Whitfield — Complex Estate, Out-of-State Real Property, Joint-with-Survivorship Accounts

Janet’s husband, Edward Whitfield, died in Mecklenburg County leaving a Charlotte home held as tenants by the entireties (excluded), a Florida vacation condo titled solely in Edward’s name, joint SECU accounts with Janet, and a Totten trust for their son.

Form Section	What Janet Enters
County / File No.	MECKLENBURG / 26 E 1108
Estate of	EDWARD H. WHITFIELD
Part I §1 sole accounts	Truist checking **7733, $6,402
Part I §4 personal property	2022 Tesla Model Y $38,500; firearms (appraised) $2,150; household $9,000
Out-of-state real estate (separate line)	Sarasota FL condo, OR book 2299 PG 1183, value $415,000 (ancillary FL probate filed)
Part II §1 joint ROS accounts	SECU joint savings **5511 with Janet Whitfield, $54,800; signature card attached
Part II §3 §28A-15-10 recoverable	Totten trust BB&T **0099 ITF Ryan Whitfield, $9,500
Part II §4 real estate	Charlotte home — entireties, EXCLUDED
Grand Total	$535,352
Signature	Janet R. Whitfield, Executrix (notarized 05/04/2026)

How to File the Completed Form

You can file AOC-E-505 by paper or, in eCourts counties, online. Choose the channel based on your county and your comfort with PDFs.

• Paper, in person. Walk the original plus one copy to the Clerk of Superior Court Estates Division in the county where the estate is open. There is no separate filing fee for the inventory itself, though the clerk will assess the § 7A-307 cost of 0.40% of personal property receipts (max $6,000) at the time the inventory is reviewed. Bring a check or cash; some counties accept cards. Ask the clerk to date-stamp your copy as proof of filing.
• Paper, by mail. Mail the original, a copy, and a self-addressed stamped envelope to the clerk at the courthouse address listed on the court directory. Use certified mail with return receipt so you have proof of mailing date; processing usually takes 7 to 14 days from receipt.
• Online via eCourts File & Serve. In Odyssey-live counties (Wake, Mecklenburg, Harnett, Lee, Johnston, and the rolling expansion list at eCourts services), upload the signed and notarized PDF through the portal. There is no upload fee; the same § 7A-307 cost applies. Save the e-filing confirmation email as your proof of filing.
• Fax. Most counties no longer accept faxed estate filings. Confirm with your specific clerk’s office before relying on fax.

Whichever channel you choose, keep a complete duplicate set with attachments for your own records. You will need it 12 to 18 months later to prepare the Final Account (AOC-E-506).

What Happens After You File

The clerk dockets the inventory the same day she receives it and routes it to the estates auditor for review, usually within two to four weeks. The auditor checks the math, verifies the bond is adequate, and confirms the attachments support every value. You will receive either a green-light letter or a deficiency notice by mail.

A deficiency notice lists missing attachments, math errors, or unclear entries and gives you a deadline (usually 20 days) to cure. Most cures are simple: send the missing signature card, recompute a subtotal, or re-notarize. Failure to cure escalates to a show-cause hearing under § 28A-20-2, which can end with removal as personal representative or contempt.

Once accepted, the inventory becomes a public record searchable by anyone at the courthouse and indexed by the NC Judicial Branch estate records system. Heirs and creditors who feel the inventory understates value can file objections under § 28A-21-2, triggering an evidentiary hearing.

Mistakes to Avoid When Filling Out the Form

• Filing late. Missing the 90-day deadline triggers an automatic show-cause order under § 28A-20-2, and persistent failure ends in removal.
• Using current balances instead of date-of-death balances. The auditor will reject the form, and you will redo every section.
• Listing entireties real estate. Tenancy-by-the-entireties property between spouses is not estate property and inflates the inventory wrongly.
• Omitting the bank signature card for joint ROS accounts. Without it the clerk presumes no survivorship and pulls 100% of the balance into Part I, ballooning your bond.
• Lumping “household goods” without a category breakdown over $5,000. Auditors flag opaque lumps and may demand an appraisal.
• Confusing supplementary with amended. Newly discovered assets are supplementary; corrections to existing entries are amended. Mislabeling delays approval.
• Forgetting Part II for TOD/ROS assets. They must be listed even though they pass outside probate, because creditors can reach them if Part I runs dry.
• Signing before the notary. A notary cannot acknowledge what she did not witness; the form is void.
• Using basis instead of date-of-death FMV for stock. This skews both the inventory and the heirs’ future capital-gains step-up basis under IRC § 1014.
• Skipping the EIN. Without an estate EIN you cannot open the estate account, and banks will not release funds against your Letters alone.

Do’s and Don’ts

• Do download a fresh copy of the form the week you file, because the AOC quietly updates revision dates.
• Do attach a separate schedule for long personal-property lists; auditors prefer clarity over a cramped form.
• Do call the bank for a formal date-of-death balance letter rather than relying on online statements.
• Do photograph valuables before listing them; photos defend your value claims if heirs object later.
• Do keep a complete duplicate with attachments; you need it for the final account.
• Do file early when assets are simple; you lose nothing and you free up the 90-day clock for surprises.
• Don’t estimate cash found in the home; count it with a witness and write the number down.
• Don’t list life insurance with a living named beneficiary in Part I; it is not estate property.
• Don’t ignore deficiency notices; the 20-day cure period is short and ignored notices escalate fast.
• Don’t sign Letters’ title different from the form’s title; “Executor” and “Administrator” are not interchangeable.
• Don’t rely on auto-sum in the fillable PDF; verify with a calculator twice.
• Don’t forget out-of-state real estate; it is reported separately, and you may need ancillary probate in that state.

Pros and Cons of Filing on Your Own vs. With Help

Filing Pro Se	Filing With an Attorney
Pro: No legal fees; the form is free from the clerk.	Pro: Attorney catches missing assets and tax issues.
Pro: Full control over timing and disclosures.	Pro: Attorney handles deficiency notices and cures.
Pro: Direct relationship with the clerk’s auditor.	Pro: Coordinates ancillary probate for out-of-state realty.
Pro: Faster decision making for simple estates.	Pro: Reduces personal liability for under-reporting.
Pro: Educational, especially for future estates.	Pro: Spots creditor reach issues under § 28A-15-10.
Con: High rejection rate on first pass.	Con: Legal fees typically 2%–5% of estate value.
Con: Easy to misclassify Part I vs. Part II.	Con: Slower turnaround on simple matters.
Con: Personal liability for missed assets.	Con: Less direct contact with the clerk for you.
Con: Time-consuming for working filers.	Con: Emotional distance from the estate process.
Con: Steep learning curve on date-of-death valuation.	Con: Attorney availability varies by county.

FAQs

Do I have to file AOC-E-505 if the estate is under $20,000?

No. Estates worth $20,000 or less ($30,000 if a sole-heir spouse) qualify for the Affidavit for Collection (AOC-E-203B), which replaces the inventory entirely.

Is the 90-day deadline strict?

Yes, but N.C.G.S. § 28A-20-1 lets the clerk extend it for cause. Ask in writing before day 90, not after.

Do I list life insurance proceeds on the inventory?

No, not when the policy has a living named beneficiary other than the estate. Yes, when the estate itself is the named beneficiary or no beneficiary survives.

Does an IRA with a named beneficiary go in Part I?

No. It usually does not appear at all, because beneficiary designations bypass probate and most IRAs are creditor-protected under § 1C-1601.

What value do I use for the family home — tax value or appraisal?

Yes to either. The county tax value is acceptable absent objection; an appraisal is stronger if heirs disagree on value or sale is planned.

Do I write the joint owner’s name in Part II Section 1?

Yes. The clerk needs the survivor’s name plus the signature card to confirm right of survivorship; without both, the account collapses into Part I.

Should I include the decedent’s final paycheck?

Yes, in Part I Section 4 if it was unpaid at death. No, if the employer paid the surviving spouse directly under § 28A-25-6.

Is Part III required if no wrongful-death suit is pending?

No. Leave Part III blank or write “None.” Listing a speculative claim creates issues with creditors and the clerk.

Can I file the inventory online?

Yes, in eCourts counties such as Wake and Mecklenburg. No, in counties still on paper-only systems; check with your local clerk first.

What if I find an asset after filing?

Yes, you must file a Supplementary Inventory under § 28A-20-3 listing only the new asset, signed and notarized just like the original.

Do I need a notary or just a witness?

Yes, a notary is required. No, a witness alone is not enough; the form is sworn, and the clerk will reject any unnotarized inventory.

Will the clerk reject my form for using blue ink?

Yes, in counties using high-speed scanners that read black ink only. Use a black ballpoint to be safe statewide.

Do I list the decedent’s pending tax refund?

Yes, in Part I Section 4 as “anticipated 2025 federal/state refund,” with an estimated amount; update on the final account when received.

Does the inventory total drive the bond amount?

Yes. The clerk sets bond under § 28A-8-1 based on personal property value, which the inventory total controls; expect a bond increase if Part I jumps after a supplementary filing.

Can the same notary who is also an heir notarize my form?

No. A notary with a beneficial interest in the document is disqualified under § 10B-20; use an independent notary to avoid voiding the form.