How Do I File Taxes for a Deceased Person in New York?

New York requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

New York

Final income tax return

A final state return is required for income earned through the date of death.

Form: IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return
Due: April 15 following year of death

Return for a deceased individual is made and filed by the executor, administrator, or other person charged with the decedent's property (§ 651). File IT-201 (full-year resident) for income earned January 1 through date of death. Write "Deceased" and date of death. Surviving spouse may file jointly.

IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return File online

Tax clearance

New York requires tax clearance before distribution

The estate tax lien attaches at the decedent's death to all property includible in the New York gross estate and runs 15 years (N.Y. Tax Law § 982(a): "it shall be a lien upon all property includible in the New York gross estate of the decedent for fifteen years from the date of death"); the Tax Department's release-of-lien procedure covers New York real property and cooperative apartments.

Form: Form ET-117 (Release of Lien of Estate Tax), requested via ET-30 / ET-85 / ET-706
Processing time: 3-4 weeks for a completed release-of-lien application, plus 7-10 business days for mailing

New York tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
New York estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Resident estate/trust: required if it must file a federal income tax return (federal threshold for estates: $600+ gross income), has any New York taxable income, or is subject to the separate lump-sum distribution tax; nonresident estate/trust or part-year resident trust: required if it had New York source income and New York adjusted gross income — N.Y. Tax Law § 651(a)(2), (a)(4); IT-205-I (2025) "Who must file").
New York estate tax return: The estate value ($0) is below New York's $7,350,000 filing threshold. New York's filing test uses the gross estate plus lifetime taxable gifts. Note: the exemption is a cliff — above 105% of the exclusion ($7,717,500), no exemption applies and the entire taxable estate is taxed.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and New York requires a final state income tax return (IT-201) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a New York fiduciary return (IT-205) may also be required. A New York estate tax return must also be filed when the federal gross estate plus lifetime taxable gifts includible under N.Y. Tax Law § 971 exceeds $7,350,000, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final New York return is due April 15 following year of death. The New York fiduciary return is due April 15 (calendar year); 5½-month extension via Form IT-370-PF. The New York estate tax return (ET-706) is due 9 months after date of death (N.Y. Tax Law § 972; ET-706-I 9/25).

Yes. The estate tax lien attaches at the decedent's death to all property includible in the New York gross estate and runs 15 years (N.Y. Tax Law § 982(a): 'it shall be a lien upon all property includible in the New York gross estate of the decedent for fifteen years from the date of death'); the Tax Department's release-of-lien procedure covers New York real property and cooperative apartments. Processing time: 3-4 weeks for a completed release-of-lien application, plus 7-10 business days for mailing. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. New York imposes a state estate tax on an estate above $7,350,000. New York's exemption is a cliff: once the taxable estate exceeds 105% of the exclusion ($7,717,500 at the current exclusion), no exemption applies and the entire taxable estate is taxed. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate plus lifetime taxable gifts includible under N.Y. Tax Law § 971 exceeds $7,350,000, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the New York estate tax return (required when the federal gross estate plus lifetime taxable gifts includible under N.Y. Tax Law § 971 exceeds $7,350,000).

Tax Filing After Death in New York

After a death in New York, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

New York imposes a state estate tax on estates exceeding $7,350,000, and the return-filing test is broader than the exemption — it runs on the federal gross estate plus lifetime taxable gifts, so some estates file even though no tax is due. New York's exemption is a cliff: once the taxable estate exceeds 105% of the exclusion ($7,717,500 at the current exclusion), no exemption applies and the entire taxable estate is taxed. The New York death tax calculator estimates the liability.

Filing deadlines depend on the type of return. The final New York income tax return is due April 15 following year of death. The state estate tax return (ET-706) is due 9 months after date of death (N.Y. Tax Law § 972; ET-706-I 9/25). The New York estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
N.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)
N.Y. Tax Law §§ 651, 951–998
N.Y. Tax Law §§ 951–971

Data sourced from New York statutes and official state code. How we research.

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