What Do I Do When Someone Dies in New York?

A step-by-step checklist for the days, weeks, and months after a death, with the state's rules, deadlines, fees, and official forms noted on the steps they apply to. Free PDF.

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New York Executor Checklist

50 tasks to complete

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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

New York: State law sets the order of who controls disposition of remains. Order: (i) Person designated in a written instrument per § 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 Local registrar of vital statistics (city, town, or village clerk); permits are issued only to a licensed funeral director or undertaker (§ 4140). The death certificate must be filed within 3 days. Typical state costs: direct cremation ~$1,800, direct burial ~$3,500, traditional funeral ~$10,000.

How many death certificates do I need?

Obtain certified death certificates

New York: Order from New York State Department of Health - Vital Records Section. Fee: $30/copy. Available: online, phone, mail. Processing: 10-12 weeks.

Unsure how many death certificates you need?

Secure the residence and valuables

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.

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.

Do I need probate?Estimate probate costs in your state

Arrange mail forwarding or collection

Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.

USPS death notification procedures

Notify Social Security Administration

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: As soon as possible after death — payments for the month of death and later must be returned. The funeral home typically initiates the report. SSA: 1-800-772-1213.

SSA death notification procedures

Notify Medicare/Medicaid if applicable

Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.

New York: Medicare: No Medicare notification deadline — coverage ends with the death and CMS is notified through SSA. Deadlines that do bind the estate: a Medicare Secondary Payer demand must be repaid within 60 calendar days or interest accrues (42 CFR 411.24(h)), and any claim for services furnished before death must be filed 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.

Medicare/Medicaid death notification procedures New York Medicaid estate recovery program

Notify Veterans Affairs if applicable

If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.

Federal: Timing: No fixed deadline to report the death, but report right away to stop payments and avoid overpayment debt; accrued-benefits and substitution requests are due within 1 year of death, and non-service-connected burial allowance claims within 2 years of burial. VA: 1-800-827-1000 (select 5 to report a death); 1-800-535-1117 (national cemetery scheduling).

VA death notification and survivor benefits

Notify employer or former employer

Contact employer about final paycheck, accrued PTO, life insurance, retirement benefits, and COBRA options for survivors.

Employer benefits and pension after a death

Notify banks and financial institutions

Contact each bank and financial institution. They will freeze accounts until proper documentation is provided.

Find your bank or credit union death claim process FDIC guidance on accounts after a death

Notify insurance companies

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.

Find your insurance company death claim process

Freeze credit at all three bureaus

Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.

FTC identity theft prevention for the deceased

Gather financial account statements

Collect recent statements for all bank accounts, investment accounts, retirement accounts, and any other financial accounts.

What are my personal items worth for probate?

Gather real estate documents

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.

What is a Transfer on Death deed?

Gather recent tax returns

Locate the last 3-5 years of federal and state income tax returns. These help identify income sources, assets, and deductions.

Do I have to file tax returns for someone who died?IRS procedures when someone dies

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.

Apply for an estate EIN IRS procedures when someone dies

File petition for probate with the court

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.

Can I self-file probate?P-1 (official form)Prepare a Petition for Probate and Letters

Obtain letters testamentary or administration

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)).

Letters Testamentary / Letters of Administration (issued by the Surrogate) (official form)Prepare a Petition for Probate and Letters

Post surety bond if required

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).

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.

Find a probate attorney in your state Can I self-file probate instead?

Publish notice to creditors

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.

What are the creditor claim deadlines?

Inventory digital accounts and assets

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.

Digital assets guide

Search for unclaimed property and lost assets

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.

New York State Office of the State Comptroller — Office of Unclaimed Funds unclaimed property search

Manage real estate

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.

Estimate probate costs for real estate

Review and manage investments

Review investment accounts, decide whether to maintain or liquidate positions, and manage accounts prudently during administration.

Find your brokerage death claim process SEC guidance on accounts after a death

Handle retirement accounts

Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.

Find your retirement provider death claim process Are my beneficiary designations protected?

Identify and list all debts

Create a comprehensive list of all debts including credit cards, loans, mortgages, and any other obligations.

What are the creditor claim deadlines?CFPB guidance on debts after a death

Cancel subscriptions and memberships

Cancel recurring charges for subscriptions, memberships, and services no longer needed.

Managing digital accounts after a death

File inventory with the court

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.

New York: Inventory due within 270 days of appointment. You set the fair-market values yourself; no independent appraiser is required.

What are my personal items worth for probate?

Review and respond to creditor claims

Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.

New York: 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.

What are the creditor claim deadlines?

Wait for creditor claim period to expire

Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.

New York: Creditor claim period is 7 months from the opening of probate.

What are the creditor claim deadlines?

Transfer vehicle titles

Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.

New York: New York does not offer transfer-on-death vehicle title designations. Vehicles pass through the estate or under other title rules.

What are my personal items worth for probate?

File final personal income tax return

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.

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. 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.

Do I have to file tax returns for someone who died?IRS procedures when someone dies IRS Form 1040 (Federal)IRS Free File IT-201 (Resident) or IT-203 (Nonresident/Part-Year Resident) Income Tax Return (New York)New York Online Filing

File estate/trust income tax return

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.

Do I have to file tax returns for someone who died?IRS procedures when someone dies IRS Form 1041 (Federal)IT-205 (New York State Fiduciary Income Tax Return) (New York)

Determine if estate tax return is required

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.

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).

How much are estate and inheritance taxes?IRS procedures when someone dies IRS Form 706 (Federal)Form 4768 (Extension)ET-706 (New York State Estate Tax Return) (New York)

Obtain tax clearance if required

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. After a filed estate tax return finishes processing, the Tax Department issues a closing letter certifying that no tax is due or serving as a final receipt for the tax paid; most closing letters are issued about nine months from the time of filing (tax.ny.gov/pit/estate/etidx.htm). 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. Form: Form ET-117 (Release of Lien of Estate Tax), requested via ET-30 / ET-85 / ET-706.

Do I have to file tax returns for someone who died?New York Tax Clearance

Determine your executor commission

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.

How much can an executor charge?

Prepare distribution plan

Create a detailed plan for distributing assets according to the trust terms, will provisions, or intestate succession laws.

Who inherits without a will?

Notify beneficiaries of proposed distribution

Provide beneficiaries with a proposed distribution and accounting before making distributions.

I'm inheriting - what do I need to know?

Handle specific bequests

Distribute specific items (jewelry, heirlooms, etc.) to named beneficiaries as specified in the will or trust.

What are my personal items worth for probate?

Obtain receipts and releases from beneficiaries

Have beneficiaries sign receipts acknowledging distributions. Releases from liability are also commonly obtained.

Distribute assets to beneficiaries

Transfer assets to beneficiaries according to the distribution plan. Keep detailed records of all distributions.

Prepare final accounting

Create a detailed accounting showing all assets, income, expenses, and distributions. This may be required by the court or beneficiaries.

File final accounting with the court

Submit the final accounting to the probate court for approval. This is required before the estate can be formally closed.

Can I self-file probate?

Petition to close the estate

File a petition with the court to formally close the estate once all duties are complete.

Estate closing forms

Retain records for required period

Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.

I understand this is general guidance only and requirements vary by state. I will verify all requirements with my state's probate court.I understand this checklist is not legal advice; a licensed attorney handles legal questions.Send me helpful estate planning resources and updates

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This checklist provides general guidance for estate settlement. Requirements vary by state and circumstance. Consult a licensed attorney for legal advice.Data verified 2026-09-15

Frequently Asked Questions

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. Order from New York State Department of Health - Vital Records Section. Fee: $30/copy. Available: online, phone, mail. Processing: 10-12 weeks.

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. State law sets the order of who controls disposition of remains. Order: (i) Person designated in a written instrument per § 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.

Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types. Small estate affidavit available for estates under $50,000.

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. 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.

Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority. 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)).

After a Death in New York

Estate settlement in New York begins with determining whether probate is required. Estates under $50,000 may qualify for simplified procedures that avoid formal court involvement. For larger estates, probate provides a structured process for resolving debts and distributing assets.

The 7 months creditor claim period in New York is a key factor in the settlement timeline. No final distribution should occur until this period expires. Simple estates close in 7 months to 9 months from the date of filing.

New York requires an executor bond by default. The bond can be waived through a provision in the will, reducing upfront costs. The executor is responsible for managing estate expenses, filing tax returns, and providing a final accounting to the court and beneficiaries. New York provides a family allowance for eligible survivors during administration, up to $92,500 (EPTL § 5-3.1(a)).

Estate settlement expenses in New York include attorney fees, executor fees, court costs, and creditor notice publication — about $35,992 on a $500,000 estate. Estates held in a revocable living trust avoid probate entirely and settle in weeks rather than months.

SimplyTrust Editorial·Updated September 8, 2026

Legal Sources

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

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Petition for Probate and Letters

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Notice to Creditors

Prepare the creditor notice for an estate — the official state form or a notice typeset to statute, plus mailed notices for known creditors.

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Decline an appointment as executor — the writing filed with the court, drafted to your state's rule, with its deadline and filing office.

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Prepare the sworn statement of a deceased person's family history and heirs for recording in the county land records, composed to your state's statute with its recording instructions.

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Small Estate Affidavit

Prepare the affidavit that collects a small estate's property without probate — the official state form or an affidavit drafted to statute, plus a presentation letter for each holder.

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Estate Inventory

Prepare the probate inventory of estate property — every asset at its date-of-death value, composed to your state's statute, with the state's filing or delivery instructions.

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Estimate attorney fees, executor fees, court costs, and timeline for probating an estate in your state. See if the estate qualifies for simplified probate procedures.

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How Much Can an Executor Charge?

Calculate how much an executor (personal representative) can charge for administering an estate. See if your state has statutory fees or uses reasonable compensation.

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