After a death in New York, the estate either qualifies for the simplified procedure for estates under $50,000SCPA § 1301Verified Sep 8, 2026View source or goes through probate, where creditors have 7 monthsSCPA § 1802Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the New York State Department of Health - Vital Records SectionNew York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $30New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source, and standard processing takes 10-12 weeks from the day received (mail, regular handling)New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The New York death certificate guide carries the ordering details.
New York sets an order for who controls the disposition of remains: surviving spouse, then surviving domestic partner, then surviving adult childrenN.Y. Pub. Health Law § 4201(2)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceN.Y. Pub. Health Law § 4201(3)Verified Oct 17, 2026View source, and a written designation outranks the default order. The New York burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, New York allows estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less to use the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source, which avoids full probate administration. In New York the affidavit is filed with the Surrogate's Court, and holders honor the court's certified copy — but no letters testamentary or of administration issue. There is no statutory waiting period.
New York uses Petition for Probate (P-1)N.Y. Surrogate's Court Procedure Act Art. 14 (§§ 1401-1424, probate; § 1402 who may propound will/contents of petition; § 1414 letters testamentary); Art. 10 (§ 1001 et seq., administration); Art. 13 (§§ 1301-1312, small estate)Verified Aug 24, 2026View source, filed with the Surrogate's CourtN.Y. Surrogate's Court Procedure Act Art. 14 (§§ 1401-1424, probate; § 1402 who may propound will/contents of petition; § 1414 letters testamentary); Art. 10 (§ 1001 et seq., administration); Art. 13 (§§ 1301-1312, small estate)Verified Aug 24, 2026View source. Surrogate's Court issues Letters Testamentary or Letters of Administration after the court grants the petition. The New York Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in New York typically settles in 7 months to 9 months, and an average estate in 9 months to 15 months. The creditor claim period of 7 monthsSCPA § 1802Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in New York: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for New York.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Petition for Probate and Letters
In New York, the petition asks the Surrogate's Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtSCPA § 1408 (court must inquire into all facts before admitting a will to probate)Verified Sep 8, 2026View source.
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Renunciation of Executor
In New York, a person named as executor may renounce the right to serveSCPA § 1417(1), (4)Verified Sep 22, 2026View source before anyone is appointed.
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Small Estate Affidavit
In New York, the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source covers estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less, filed with the court.
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Estate Inventory
In New York, the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment.
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Estate Closing
In New York, the personal representative is discharged by court orderSCPA § 2203(4); § 2211(1); § 2215(1)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Free tools for settling an estate in New York: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for New York.
How Many Death Certificates Do I Need?
In New York, certified death certificates come from the New York State Department of Health - Vital Records SectionNew York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source; the first copy costs $30New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source.
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Do I Need Probate?
In New York, estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less use the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source, a court filing short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in New York: New York law names no affidavit or other instrument to record when a joint tenant or tenant by the entirety dies. The survivor takes title through the original deed, and no new deed is required to be filedN.Y. Real Prop. Law §§ 240-c, 290 to 336, 423, 423-a, 436; EPTL §§ 6-2.1, 6-2.2; SCPA § 1923; Tax Law § 982; CPLR 8021; County Law § 525; Opinion of Counsel SBEA No. 121Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
New York requires a final state income tax return for the decedent alongside the federal Form 1040N.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in New York: the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment; creditors have 7 monthsSCPA 1802, 1803, 1810, 1811; EPTL 11-1.5Verified Oct 19, 2026View source to present claims; a simple estate closes in 7 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
New York levies an estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source (top rate 16%N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Calculate the Tax
What Taxes Apply to My Inheritance?
In New York, beneficiaries owe no inheritance tax and the estate pays any estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 7 months to 9 months for a simple estate.
New York Executor ChecklistSCPA § 2307 (executor commissions, progressive: 5% first $100K / 4% next $200K / 3% next $700K / 2.5% next $4M / 2% over $5M), SCPA § 2110 (attorney compensation fixed by the court; no statutory percentage), SCPA § 2402(7) (graduated court petition fees: <$10K=$45, <$20K=$75, <$50K=$215, <$100K=$280, <$250K=$420, <$500K=$625, ≥$500K=$1,250), SCPA § 1301 (small estate definition — voluntary administration; $50K personal-property cap exclusive of the EPTL 5-3.1(a) set-off; no CPI adjustment; raised from $30K by Ch. 557, L. 2019 [S4951A], signed 2019-11-25), SCPA § 1302 (article inapplicable to real property, but ownership of real property does not prevent its use for personal property), SCPA § 1304 (no waiting period; affidavit + certified death certificate; $1 clerk fee; no bond), SCPA §§ 710/801/805 (bond), SCPA § 1408 (judicial probate — no informal/registrar track), SCPA § 1802 (7-month creditor claim period running from issue of letters; no publication trigger — Article 18 of the current SCPA begins at § 1802), 22 NYCRR § 207.20 (fiduciary/attorney self-reported Inventory of Assets — no court-appointed appraiser). Verified 2026-09-08 against live nysenate.gov and nycourts.gov primary sources.Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
New York: State law sets the order of who controls disposition of remains. Order: (i) Person designated in a written instrument executed under § 4201; then (ii) Surviving spouse; then (ii-a) Surviving domestic partner; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
New York: A burial or disposition permit is required, issued by the registrar of vital statistics of the district where the death occurred or the body was found (PHL § 4144). The death certificate must be filed within 3 days. It must also be filed before the remains are disposed of (PHL § 4142).
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
New York: Order from New York State Department of Health - Vital Records Section. Fee: $30/copy ($30 additional). Available: online, phone, mail. Processing: 10-12 weeks from the day received (mail, regular handling).
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
New York: Homestead exemption up to $204,825. Surviving spouse has lifetime right to occupy. Minor children also protected.CPLR § 5206; CPLR § 5253 (triennial CPI adjustment)Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
New York: Small estate affidavit available for estates under $50,000.SCPA § 2307 (executor commissions, progressive: 5% first $100K / 4% next $200K / 3% next $700K / 2.5% next $4M / 2% over $5M), SCPA § 2110 (attorney compensation fixed by the court; no statutory percentage), SCPA § 2402(7) (graduated court petition fees: <$10K=$45, <$20K=$75, <$50K=$215, <$100K=$280, <$250K=$420, <$500K=$625, ≥$500K=$1,250), SCPA § 1301 (small estate definition — voluntary administration; $50K personal-property cap exclusive of the EPTL 5-3.1(a) set-off; no CPI adjustment; raised from $30K by Ch. 557, L. 2019 [S4951A], signed 2019-11-25), SCPA § 1302 (article inapplicable to real property, but ownership of real property does not prevent its use for personal property), SCPA § 1304 (no waiting period; affidavit + certified death certificate; $1 clerk fee; no bond), SCPA §§ 710/801/805 (bond), SCPA § 1408 (judicial probate — no informal/registrar track), SCPA § 1802 (7-month creditor claim period running from issue of letters; no publication trigger — Article 18 of the current SCPA begins at § 1802), 22 NYCRR § 207.20 (fiduciary/attorney self-reported Inventory of Assets — no court-appointed appraiser). Verified 2026-09-08 against live nysenate.gov and nycourts.gov primary sources.Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
New York: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, New York's estate recovery program (New York State Office of the Medicaid Inspector General (OMIG), Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
New York: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (NY EPTL § 5-1.4). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
New York: Homestead exemption up to $204,825. Surviving spouse has lifetime right to occupy. Minor children also protected. New York allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.CPLR § 5206; CPLR § 5253 (triennial CPI adjustment)Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
New York: Statewide form: P-1 (Petition for Probate). File with the Surrogate's Court (one per county). Counties may require additional local forms. Filing fees vary by estate value. Typical duration: 9-36 months.N.Y. Surrogate's Court Procedure Act Art. 14 (§§ 1401-1424, probate; § 1402 who may propound will/contents of petition; § 1414 letters testamentary); Art. 10 (§ 1001 et seq., administration); Art. 13 (§§ 1301-1312, small estate)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
New York: Letters Testamentary are issued by the Surrogate's Court (the Surrogate; Letters issued by the clerk of the Surrogate's Court after the Surrogate grants the petition). The state's title for the role is Executor (testate) / Administrator (intestate); collectively "fiduciary". Typically filed with the petition: Death certificate — one must be filed on any application for letters testamentary, letters of administration, or voluntary administration; alternate evidence of death may be accepted in the court's discretion (22 NYCRR 207.15(b)); Original will and any codicils (filed with the Petition for Probate) (SCPA Art. 14); Estimate of gross estate value (personal and real property, gross rents for 18 months, and any wrongful-death/personal-injury cause of action) in the petition (22 NYCRR 207.16(a)(2)); Waivers and consents, or citation with proof of service, for distributees/interested parties (SCPA §§ 1403, 401(4)); Affidavit(s) of attesting witnesses or self-proving affidavit for the will (probate track) (SCPA § 1406); Bond — no bond is required of an executor unless the will requires it (SCPA § 710(1)); on the intestate track an administrator must file a bond before Letters issue unless the court dispenses with it because the petitioner takes the whole estate or all interested persons file acknowledged consents (SCPA § 805(1)); and no bond is required of either where the assets do not exceed the small-estate amount (SCPA § 801(1)).N.Y. Surrogate's Court Procedure Act Art. 14 (§§ 1401-1424, probate; § 1402 who may propound will/contents of petition; § 1414 letters testamentary); Art. 10 (§ 1001 et seq., administration); Art. 13 (§§ 1301-1312, small estate)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
New York: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (SCPA §§ 710, 801, 805, 806).SCPA §§ 710, 801, 805Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
New York: Attorney fees typically 2.5-4% of estate.SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
New York: New York does not require newspaper publication. Creditors have 7 months from the opening of probate to file claims.SCPA 1802, 1803, 1810, 1811; EPTL 11-1.5Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
New York: New York has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.EPTL Article 13-A (§§ 13-A-2.2, 13-A-3.1)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
New York: Search New York State Office of the State Comptroller, Office of Unclaimed Funds for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
New York: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $50,000. State recognizes out-of-state personal representatives.SCPA Article 16 (§§ 1601-1616); SCPA §§ 707, 1301Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
New York: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (NY EPTL § 5-1.4). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 270 days after appointment as personal representative22 NYCRR 207.20Verified Sep 15, 2026View source
New York: Inventory due within 270 days of appointment. You set the fair-market values yourself; no independent appraiser is required.22 NYCRR 207.20Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
New York: After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Administration expenses; then Reasonable funeral expenses; then Debts with preference under federal or state law; then remaining claims in statutory order.SCPA 1802, 1803, 1810, 1811; EPTL 11-1.5Verified Oct 19, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date 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 due April 15 following year of death26 USC 6012(b)(1)
New York: File IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return for January 1 through date of death. 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.N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
New York: File IT-205 (New York State Fiduciary Income Tax Return) for estate/trust income. Required when 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". Due April 15 (calendar year); 5½-month extension via Form IT-370-PF. Tax rates mirror individual brackets (3.9%–10.9% for 2026). NYC estates also subject to NYC tax. Schedule K-1 (IT-205-A) issued to beneficiaries. N.Y. Tax Law § 651(a)(2); IT-205-I.N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required; New York ET-706 (New York State Estate Tax Return) 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, 2026
New York: Has STATE ESTATE TAX with $7,350,000 exemption. File ET-706 (New York State Estate Tax Return), due 9 months after date of death (N.Y. Tax Law § 972; ET-706-I 9/25).N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
New York: Tax clearance IS REQUIRED before final 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.N.Y. Tax Law §§ 651, 951–998Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
New York: Executor compensation is set by statute. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.SCPA § 2307Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
