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

The final federal and New York income tax returns are due april 15 following year of death.N.Y. Tax Law §§ 651, 951–998Verified Jul 13, 2026 The fiduciary return is due april 15 (calendar year); 5½-month extension via form it-370-pf.

Yes. The estate tax lien attaches to New York real property at the decedent's death and runs 15 years (N.Y. Tax Law § 982). To transfer NY real property or a co-op apartment, request a release of lien — via Form ET-30 (executor appointed, death on/after 1/1/2011), Form ET-85 (death on/after 1/1/2019, no return required yet), or with the ET-706 return — and the Tax Department issues Form ET-117 (Release of Lien of Estate Tax); file a separate ET-117 per county and per asset type (tax.ny.gov/pit/estate/release_lien.htm). Estate tax waivers (Form ET-99/ET-117 waiver function, $30,000-per-institution threshold) apply ONLY to estates of decedents dying before February 1, 2000 (Pub 603 (3/00)); modern estates need no waiver to release bank accounts or other intangible assets.N.Y. Tax Law §§ 651, 951–998Verified Jul 13, 2026 Processing typically takes 3-4 weeks for a completed release-of-lien application, plus 7-10 business days for mailing. 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 Jul 13, 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 estate settlement plan covers all filing responsibilities in order.