North Carolina Division of Employment Security (DES), Department of Commerce

North Carolina · Unemployment

des.nc.gov

State Unemployment Benefits in North Carolina

The North Carolina Division of Employment Security administers unemployment insurance. Benefits that accrued before a claimant died belong to the estate: DES's Interpretation No. 131 states that title to a deceased person's personal property passes to the executor or administrator. Where no personal representative qualifies, the accrued benefits may go to the Clerk of Superior Court of the county where the claimant lived, up to the small-payment ceiling.

Steps to take when someone dies

1
Call the DES UI Support Center at 888-737-0259 to report the claimant's death and stop further benefit payments.
2
Ask DES whether any benefit accrued before the death remains payable, and what documentation of your authority DES requires.
3
Qualify as executor or administrator with the Clerk of Superior Court if no personal representative has been appointed — under Interpretation No. 131 the accrued benefits belong to the estate, and DES may withhold them until someone qualifies.
4
For a small amount, ask DES and the Clerk about payment to the Clerk of Superior Court of the county where the claimant lived (N.C.G.S. 28A-25-6, capped at $5,000), or about collecting by small-estate affidavit under N.C.G.S. 28A-25-1.
5
If DES identifies an uncashed check, ask for its "Request Reissue of Check — Claimant Deceased" document and follow the instructions DES provides.

State Unemployment Benefits in North Carolina: key facts

What North Carolina says4

Reporting a death

A claimant's death is reported, and the payable amount confirmed, by calling the DES UI Support Center.1

DES directs help with an unemployment claim to its UI Support Center by phone; its central office in Raleigh is a secure facility.1

Benefits at and after the death

Interpretation No. 131 in the DES Interpretations Manual states that on death, title to the claimant's personal property passes to the executor or administrator, and the next of kin have no right to it until the estate is administered.2

Interpretation No. 131 states that where no executor or administrator qualifies, DES may withhold the accrued benefits until one is appointed.2

DES states that its interpretations are not binding on the public.3

Who may claim a final payment

Under Interpretation No. 131, where no personal representative has qualified, benefits accrued before death may be paid to the Clerk of Superior Court of the county where the claimant lived, under the pay-to-the-clerk statute.2

Above the pay-to-the-clerk ceiling, Interpretation No. 131 states that DES must pay the accrued amount to an executor or administrator.2

N.C.G.S. 28A-25-6 caps payments to the clerk at $5,000; Interpretation No. 131 cites the superseded G.S. 28-68 and its $500 limit.4

Overpayments

N.C.G.S. 96-18(g)(2) makes a person paid benefits they were not entitled to liable to repay the Division.5

Where the claimant died after the payment was made, N.C.G.S. 96-18(g)(3)f lets the Division decline to collect the overpayment and remove the debt from its records.5

Governing law: N.C.G.S. Chapter 96 (Employment Security); N.C.G.S. 28A-25-6 (payment to clerk of money owed decedent)

Forms North Carolina uses1

Request Reissue of Check - Claimant Deceased

DES maintains it for requesting reissuance of a deceased claimant's check; the requirements and the eligible recipient are confirmed with DES directly.6

Other offices involved1

Clerk of Superior Court

Qualifies an executor or administrator, and may receive small accrued payments in the county where the claimant lived2, 4

Not in North Carolina's published guidance2

  • A claim form for survivors
  • The file for the check reissue request

Sources6

North Carolina unemployment benefits

North Carolina Division of Employment Security (DES), Department of Commerce

UI Employer Support Center

Hours

Monday through Friday, 8 a.m. to 5 p.m.

Office

700 Wade Avenue, Raleigh, NC

Mailing address

P.O. Box 25903, Raleigh, NC 27611-5903
Verified Aug 2026

Tools for Settling an Estate in North Carolina

Free tools for settling an estate in North Carolina: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.

How Do I Settle an Estate?

Settling an estate in North Carolina: the personal representative files the estate inventory within 90 daysN.C.G.S. §§ 28A-20-1, 28A-20-3, 28A-20-4Verified Sep 15, 2026View source of appointment; creditors have 3 monthsNCGS §§ 28A-14-1, 28A-19-1, 28A-19-3, 28A-19-6, 28A-19-16Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.

Get Plan

Do I Have to File Tax Returns for Someone Who Died?

North Carolina requires a final state income tax return for the decedent alongside the federal Form 1040N.C. Gen. Stat. § 105-153.7Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

Check Requirements

Hire a Probate Attorney

Browse vetted attorneys handling probate matters across all 50 states.

Browse firms

All North Carolina tools