How Do I File Taxes for a Deceased Person in New York?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final New York income tax return (IT-200 or IT-201 (New York State Resident Income Tax Return)) must be filed for income earned through the date of death.N.Y. Tax Law §§ 651, 681, 951–998Verified May 31, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and New York fiduciary return (IT-205 (New York State Fiduciary Income Tax Return)) may also be required. Estates exceeding $$7,350,000 must also file a New York estate tax return.
The final federal and New York income tax returns are due april 15 following year of death.N.Y. Tax Law §§ 651, 681, 951–998Verified May 31, 2026 The fiduciary return is due april 15 (calendar year); automatic 6-month extension via form it-370-pf.
Yes. New York requires estate tax closing letter or waiver before transferring real property or certain financial assets. The Department of Taxation and Finance issues Form ET-117 (Release of Estate Tax Lien on Real Property) and estate tax closing letters upon full payment. For estates below the filing threshold, Form ET-99 (Estate Tax Waiver Notice) may be submitted to each institution holding decedent assets over $30,000. N.Y. Tax Law § 976.N.Y. Tax Law §§ 651, 681, 951–998Verified May 31, 2026 Processing typically takes 6-9 months for estate tax closing letters. Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. New York imposes a state estate tax on estates exceeding $$7,350,000.N.Y. Tax Law §§ 951–971Verified May 31, 2026 This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the New York death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the New York estate tax return (for estates over $$7,350,000).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The New York executor checklist covers all filing responsibilities in order.
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New York Estate Planning Resources
In-depth guides covering New York probate laws, trust requirements, and estate planning strategies.
