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

The final federal income tax return is due April 15 following year of death26 USC 6012(b)(1)Verified Sep 15, 2026. The final New York return is due April 15 following year of deathN.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source. The New York fiduciary return is due April 15 (calendar year); 5½-month extension via Form IT-370-PFN.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source. The New York estate tax return (ET-706N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source) is due 9 months after date of death (N.Y. Tax Law § 972; ET-706-I 9/25)N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source.

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 apartmentsN.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source. Processing time: 3-4 weeks for a completed release-of-lien application, plus 7-10 business days for mailingN.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. New York imposes a state estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source on an estate above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source. New York's exemption is a cliff: once the taxable estate exceeds 105% of the exclusion ($7,717,500N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source 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 $7,350,000N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source, 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)26 USC 6018; 26 USC 6075(a)Verified Sep 15, 2026 and required only above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source 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 $7,350,000N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source).