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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

New York Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

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.

Processing time: 3-4 weeks for a completed release-of-lien application, plus 7-10 business days for mailing

Form: Form ET-117 (Release of Lien of Estate Tax), requested via ET-30 / ET-85 / ET-706

More Information

Federal

File 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

Deadline: 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.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

New York

File 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

Deadline: 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. Automatic 6-month extension via Form IT-370 (tax.ny.gov/pit/file/ext.htm). NYC residents also owe NYC income tax (additional 3.078%–3.876%). N.Y. Tax Law § 651.

Download Form File Online

File estate income tax returnNot required

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: required if it has New York-source income — N.Y. Tax Law § 651(a)(2)–(4); IT-205-I (2025) "Who must file").

File estate tax returnNot required

The estate value ($0) is below New York's exemption of $7,350,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final New York income tax return (IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return) must be filed for income earned through the date of death. 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. 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. 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. 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.

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.

Estates in New York above the $7,350,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The New York estate settlement plan tracks all deadlines in order.