Short Answer

In North Carolina, you can still claim lost wages without an accountant’s letter. You must prove lost income with reasonable certainty using reliable records—such as pay stubs, tax returns, bank statements, schedules, and employer statements—and show the loss was caused by the injury. If the insurer will not accept your documentation, those same records can be obtained and admitted in court under the business-records rules.

Understanding the Problem

You’re pursuing a North Carolina personal injury claim and need to recover lost wages, but your accountant can’t verify your fluctuating income. Can you still prove your income loss for settlement? This turns on what documents you can assemble and how you present them to the insurer—or, if necessary, to the court.

Apply the Law

North Carolina allows recovery of lost wages and, when appropriate, loss of earning capacity. The claimant must show the injury caused time away from work or reduced ability to earn, and prove the amount with reasonable certainty. In practice, insurers and courts accept reliable business records and sworn statements that tie time missed and pay rates to the injury. If a lawsuit is filed, payroll and banking records can be obtained with subpoenas and admitted under the business-records exception to the hearsay rule. The main forum pre-suit is the insurer; once filed, the case proceeds in the Superior Court of the county where venue is proper. Most personal injury claims have a general three-year deadline, but specific deadlines can vary by claim type.

Key Requirements

• Causation: The injury must have caused you to miss work or reduce your earning ability.
• Reasonable certainty: Prove the amount of loss with reliable documents (not estimates).
• Admissible proof: Use business records (payroll, bank statements, 1099s) and, if needed, sworn statements that can be authenticated.
• Mitigation: Show reasonable efforts to return to suitable work or accommodate restrictions.
• Forum and tools: Pre-suit demand to the insurer; if suit is filed, use subpoenas to obtain records and present them under the rules of evidence.

What the Statutes Say

• N.C. R. Evid. 803(6) (Business records exception) - Allows payroll, banking, and similar records into evidence if properly authenticated.
• N.C. R. Civ. P. 45 (Subpoenas) - Lets parties subpoena employers, banks, and platforms for records if they won’t produce them voluntarily.
• G.S. 8-44.1 (Medical records and reports) - Permits efficient proof of treatment and costs, supporting the overall damages package in your demand.

Analysis

Apply the Rule to the Facts: Your accountant’s inability to verify fluctuating income does not bar recovery. You can meet the “reasonable certainty” standard by compiling direct records of what you earned and when you missed work—bank deposits, pay stubs, platform payout reports, timesheets, calendars, and an employer or supervisor statement. Tie each missed period to your treatment and restrictions to show causation and that you reasonably mitigated your loss.

Process & Timing

1. Who files: You (through your attorney). Where: Pre-suit to the at-fault insurer in North Carolina; if negotiations fail, file in the appropriate Superior Court. What: A demand package with a wage-loss summary, your sworn statement, employer/supervisor letter if available, tax returns/W-2s/1099s, bank statements, scheduling logs, and medical records linking time off to the injury. When: Assemble as soon as practicable; most personal injury claims generally must be filed within three years.
2. If the insurer balks: After suit is filed, use civil subpoenas to obtain payroll records, platform payout histories, and bank records; request custodian certifications to streamline admissibility. Typical subpoena response windows range around 14–30 days, but can vary.
3. Final step: Negotiate settlement using the authenticated record set. If unresolved, present the business records and supporting testimony at mediation or trial to prove lost wages or loss of earning capacity.

Exceptions & Pitfalls

• No single “required” document: An accountant letter helps but is not mandatory; insurers often accept a consistent set of business records tied to the injury.
• Speculation risk: Avoid rough guesses; use averages based on prior months, seasonal patterns, or platform reports to show reasonable certainty for fluctuating income.
• Authentication matters: Unverified spreadsheets may be disregarded. Use records from custodians (or certifications) so they fit the business-records exception.
• Self-employment/gig work: Use 1099s, invoices, mileage/job logs, and bank deposits. Keep your sworn statement consistent with filed tax returns.
• Mitigation: Be ready to explain reasonable attempts to work within medical limits; gaps without explanation can reduce recovery.

Talk to a Personal Injury Attorney

If you're dealing with a lost wage claim where income is hard to verify, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.