New York Probate Timeline: All Key Deadlines
A month-by-month guide to New York probate deadlines — from the first week after death through final accounting and closing — with the two critical dates every executor must track: the 7-month creditor period from Letters and the 9-month ET-706 estate tax deadline.
📋 New York's Two Key Deadlines
7 months from Letters issuance: Creditor period expires — no final distributions before this date (SCPA 1802). Measured from when Letters are issued, not from newspaper publication.
9 months from death: NY Estate Tax Return (Form ET-706) must be filed and tax paid — if gross estate may exceed $7,160,000 (2024). Late payment accrues interest.
7 months from Letters issuance: Creditor period expires — no final distributions before this date (SCPA 1802). Measured from when Letters are issued, not from newspaper publication.
9 months from death: NY Estate Tax Return (Form ET-706) must be filed and tax paid — if gross estate may exceed $7,160,000 (2024). Late payment accrues interest.
Master Deadline Table
| Deadline | Trigger | Task | Statute |
|---|---|---|---|
| As soon as possible | Date of death | Secure estate assets; cancel subscriptions; notify Social Security; contact employer | Best practice |
| Within days | Date of death | Order 8–10 certified death certificates (NYC Dept. of Health or NYS Dept. of Health) | Administrative |
| Within 1–2 weeks | Date of death | Locate original will; identify all distributees; identify Surrogate's Court county of domicile | EPTL § 3-2.1 |
| As soon as possible | Decision to probate | File Petition for Probate; serve all distributees or obtain Waivers; receive Letters Testamentary/Administration | SCPA Art. 14 |
| Day Letters issued | Letters date | Record Letters issuance date — 7-month creditor period begins here | SCPA 1802 |
| Immediately after Letters | Letters date | Apply for federal EIN (irs.gov); open estate bank account; publish Notice to Creditors | IRS + SCPA |
| Shortly after Letters | Letters date | Mail written notice to all known creditors | SCPA 1801 |
| 9 months from death | Date of death | File ET-706 (NY Estate Tax Return) and pay tax — if gross estate may exceed $7.16M | Tax Law § 971 |
| 9 months from death | Date of death | File federal Form 706 (if gross estate exceeds $13.61M federal exemption) | IRC § 6075 |
| 7 months from Letters | Letters date | Creditor period expires — earliest date for final distributions | SCPA 1802 |
| April 15 | Calendar year | File deceased's final NY Form IT-201 (income tax); NYC Form IT-201 (if NYC resident) | Tax Law § 651 |
| April 15 | Calendar year | File NY Form IT-205 (Estate Fiduciary Income Tax) if estate earns income | Tax Law § 651 |
| April 15 | Calendar year | File federal Form 1040 (deceased's final); federal Form 1041 (if estate earns > $600) | IRC §§ 6012, 6031 |
| After all obligations met | Closing | Distribute assets; file formal or informal Account with Surrogate's Court; close estate | SCPA Art. 22 |
Month-by-Month New York Probate Calendar
Week 1
Immediate Actions After Death
- Obtain the death certificate from the funeral home
- Order 8–10 certified death certificates (NYC Vital Records at vitals.health.ny.gov for NYC; NYS Dept. of Health for upstate)
- Secure all estate assets — change locks if needed, maintain insurance
- Notify Social Security Administration (1-800-772-1213); return any payment after month of death
- Cancel subscriptions and recurring charges
- Locate the original will — the Surrogate requires the original
- Begin identifying all distributees (heirs who would inherit without a will)
Week 2–3
Identify Distributees and Prepare Petition
- Make a complete list of all distributees — surviving spouse, all children (including from prior relationships), parents, siblings if no spouse or children
- Obtain full legal names, addresses, and dates of birth of all distributees
- Contact the Surrogate's Court in the county of domicile to confirm required forms and filing fee
- Obtain Waiver and Consent forms for distributees who agree with the probate
- Determine whether any distributees have predeceased — if so, identify their heirs (who may also need to be cited)
- Review the will for executor designation, bond waiver, and specific bequests
- Begin listing all assets and estimating estate value (critical for NY estate tax analysis)
Month 1
File Petition — Record Letters Issuance Date
- File Petition for Probate (or Petition for Letters of Administration) with Surrogate's Court
- Submit original will and certified death certificate
- Pay filing fee ($45–$1,250+ based on estate value)
- Serve process on any distributees who have not signed Waivers
- Receive Letters Testamentary or Letters of Administration
- Request 8+ certified copies of Letters
- Record Letters issuance date — 7-month creditor period begins here
- Apply for federal EIN at irs.gov (select "Estate")
- Open estate checking account (Letters + EIN + death certificate)
- Publish Notice to Creditors in county newspaper
- Mail written notice to all known creditors
- If estate may be taxable (gross estate > $7.16M), begin ET-706 preparation
Month 2–4
Asset Inventory and Estate Tax Planning
- Complete full inventory of all estate assets — real estate, bank accounts, investments, vehicles, personal property, business interests
- Obtain date-of-death valuations for all assets (bank statements, brokerage statements, appraisals for real estate)
- Calculate gross estate for NY estate tax — compare to $7,160,000 exclusion and $7,518,000 cliff
- If estate is in the $7.16M–$7.52M cliff zone: consult with a NY estate tax attorney immediately
- Maintain mortgage, insurance, and utilities on estate property
- Review incoming creditor claims; begin evaluating validity
- Calculate Executor commission (SCPA 2307) for budgeting purposes
Month 5–8
Estate Tax Filing and Income Tax Preparation
- File ET-706 and pay NY estate tax within 9 months of death (if applicable)
- File deceased's final NY Form IT-201 by April 15
- File NY Form IT-205 (Fiduciary Income Tax) by April 15 if estate earns income
- File federal Form 1040 and Form 1041 by April 15
- Continue evaluating creditor claims — 7-month period approaching
- Search NY unclaimed property at osc.state.ny.us/unclaimed-funds
- Prepare for final distributions and accounting
Month 7 from Letters
Creditor Period Expires — Distributions May Begin
- 7 months from Letters issuance expires — you may now make final distributions
- Evaluate all remaining creditor claims — pay valid claims in priority order
- Reject invalid or time-barred claims in writing
- Calculate final distribution to each beneficiary (after debts, taxes, commissions, and expenses)
- Take Executor commission (SCPA 2307) — set aside income tax on the commission amount
- Prepare Account (formal or informal) for Surrogate's Court
Month 8–18
Final Distributions, Account Filing, and Closing
- Distribute assets to beneficiaries
- Obtain signed receipts and releases from each beneficiary (informal accounting) or proceed with formal judicial accounting
- If informal: have all beneficiaries sign a Waiver and Release — no court hearing needed
- If formal: file Account with Surrogate's Court; attend accounting proceeding; receive Decree settling Account and discharging Executor
- Transfer real estate — deed recorded with county Clerk
- Transfer vehicle titles at NY DMV
- Close estate bank account after all distributions complete
- Retain all estate records for at least 3 years after closing
✅ New York Probate Tax Calendar Summary
9 months from death: ET-706 (NY Estate Tax Return) filed and paid — if gross estate > $7.16M (2024)
7 months from Letters: Creditor period expires; final distributions may begin
April 15: IT-201 (deceased's final NY income tax) + IT-205 (estate fiduciary, if applicable)
April 15: Federal Form 1040 (deceased's final) + Form 1041 (if estate earns > $600)
After all above: Formal or informal Account filed with Surrogate's Court to close estate
9 months from death: ET-706 (NY Estate Tax Return) filed and paid — if gross estate > $7.16M (2024)
7 months from Letters: Creditor period expires; final distributions may begin
April 15: IT-201 (deceased's final NY income tax) + IT-205 (estate fiduciary, if applicable)
April 15: Federal Form 1040 (deceased's final) + Form 1041 (if estate earns > $600)
After all above: Formal or informal Account filed with Surrogate's Court to close estate
5 Most Important Tips for New York Executors
Tip 1: Identify ALL Distributees Before Filing — Missing One Causes Delays
New York's requirement to cite all distributees means that discovering a previously unknown distributee (a child from a prior relationship, a half-sibling) after the probate petition is filed causes significant delay and expense. Spend time upfront — before filing — confirming all biological children, adopted children, and other heirs. Obtain Waivers from cooperative distributees before the first court date to streamline the proceeding.
New York's requirement to cite all distributees means that discovering a previously unknown distributee (a child from a prior relationship, a half-sibling) after the probate petition is filed causes significant delay and expense. Spend time upfront — before filing — confirming all biological children, adopted children, and other heirs. Obtain Waivers from cooperative distributees before the first court date to streamline the proceeding.
Tip 2: The 105% Cliff Can Double the Estate's Tax Bill
If your gross estate might be near the NY exclusion amount ($7.16M in 2024), get a precise appraisal of real estate and other illiquid assets before filing the ET-706. An estate at $7.15M pays zero NY estate tax. An estate at $7.52M pays tax on the entire $7.52M — potentially $600,000+ in NY tax alone. Charitable bequests, QTIP elections, or pre-death gifting can keep an estate below the cliff.
If your gross estate might be near the NY exclusion amount ($7.16M in 2024), get a precise appraisal of real estate and other illiquid assets before filing the ET-706. An estate at $7.15M pays zero NY estate tax. An estate at $7.52M pays tax on the entire $7.52M — potentially $600,000+ in NY tax alone. Charitable bequests, QTIP elections, or pre-death gifting can keep an estate below the cliff.
Tip 3: The 7-Month Creditor Period Runs from Letters — Not from Publication
New York's 7-month creditor period (SCPA 1802) starts when Letters are issued — not from the date you publish the Notice to Creditors. This is similar to New Jersey (9 months from appointment) and different from Pennsylvania (1 year from first publication). The key: record the Letters issuance date, not the publication date, and make no final distributions for 7 months from that date.
New York's 7-month creditor period (SCPA 1802) starts when Letters are issued — not from the date you publish the Notice to Creditors. This is similar to New Jersey (9 months from appointment) and different from Pennsylvania (1 year from first publication). The key: record the Letters issuance date, not the publication date, and make no final distributions for 7 months from that date.
Tip 4: NY Executor Commissions Are Automatic — But Taxable Income
Statutory Executor commissions (SCPA 2307) do not require court approval — you can simply take your commission from estate funds at the time of distribution. However, commissions are taxable income to you personally. For a $500,000 estate, the commission is approximately $19,000 — and you will owe federal and NY state income tax on that amount. Budget for this tax liability before taking the commission.
Statutory Executor commissions (SCPA 2307) do not require court approval — you can simply take your commission from estate funds at the time of distribution. However, commissions are taxable income to you personally. For a $500,000 estate, the commission is approximately $19,000 — and you will owe federal and NY state income tax on that amount. Budget for this tax liability before taking the commission.
Tip 5: No NY Inheritance Tax — But NYC Residents Pay City Income Tax
New York has no inheritance tax — beneficiaries pay no NY tax on distributions regardless of their relationship to the deceased. However, if the deceased was a New York City resident, their final income tax return (IT-201) includes both NY state and NYC city income tax (3.078%–3.876%). NYC's combined federal + state + city top marginal income tax rate is among the highest in the world. File IT-201 for all NY residents — not just NYC.
New York has no inheritance tax — beneficiaries pay no NY tax on distributions regardless of their relationship to the deceased. However, if the deceased was a New York City resident, their final income tax return (IT-201) includes both NY state and NYC city income tax (3.078%–3.876%). NYC's combined federal + state + city top marginal income tax rate is among the highest in the world. File IT-201 for all NY residents — not just NYC.
Track Every New York Probate Deadline
Our New York Probate Guide includes a personalized deadline calendar — enter your Letters issuance date and death date and get a custom timeline with every NY deadline automatically calculated, including the ET-706 estate tax deadline and the 7-month creditor period.