File Probate in New York Yourself

Only assets titled solely in the deceased's name with no beneficiary designation pass through probate. New York's Voluntary Administration (SCPA Art. 13) applies to personal property estates of $50,000 or less — 30-day wait, affidavit filed with Surrogate's Court. Real estate always requires full probate. New York has no inheritance tax. Estate tax applies only if the gross estate exceeds $7,160,000 (2024).

Order 8–10 certified death certificates — from the NYC Department of Health (for NYC deaths) or the NYS Department of Health (for deaths outside NYC). Each institution, government agency, and the Surrogate's Court needs its own original. Locate the original will — the Surrogate requires the original. Identify all distributees (legal heirs who would inherit without a will) — they must be cited or must sign waivers.

File the Petition for Probate (testate) or Petition for Letters of Administration (intestate) with the Surrogate's Court in the county of domicile. Submit the original will and certified death certificate. Pay the filing fee ($45–$1,250+ based on estate value per SCPA 2402). All distributees must be served with process or sign a Waiver and Consent. The Surrogate admits the will to probate and issues Letters Testamentary or Letters of Administration. Request 8+ certified copies. Record the Letters issuance date — New York's 7-month creditor period begins when Letters are issued.

Apply for a federal EIN at irs.gov immediately after qualifying. Open a dedicated estate checking account. New York Executor commissions are statutory under SCPA 2307: 5% on the first $100,000; 4% on the next $200,000; 3% on the next $700,000; 2.5% on the next $4,000,000; 2% on amounts above $5,000,000. These commissions are automatically authorized — the Executor does not need court approval to take their commission. Commissions are taxable income to the Executor and deductible from the estate for NY estate tax purposes.

Publish a Notice to Creditors in a newspaper of general circulation in the county. Mail written notice to all known creditors. New York's creditor period is 7 months from the date Letters were issued (SCPA 1802) — different from New Jersey (9 months from appointment) and Pennsylvania (1 year from first publication). Publish promptly after receiving Letters to start the clock and enable the earliest possible distributions.

If the gross estate may exceed $7,160,000 (2024 NY exclusion amount), file Form ET-706 (New York Estate Tax Return) within 9 months of death. Pay any NY estate tax within 9 months regardless of filing extension. Watch the 105% cliff — if the estate exceeds $7,518,000 (2024), the entire estate is taxed with no exclusion. File income taxes and any applicable federal returns.

After the 7-month creditor period from Letters issuance expires, evaluate all creditor claims and pay valid claims in priority order. Reject invalid or time-barred claims in writing. Keep documentation of every payment and rejection. No final distributions to beneficiaries before valid debts, taxes, and administrative expenses are paid.

After all debts and taxes are paid, distribute assets to beneficiaries per the will or intestacy. File a formal judicial Account with the Surrogate's Court, or an informal Account if all beneficiaries sign a Waiver and Release (waiving the formal accounting). In larger estates or where beneficiaries are minors or lack capacity, a formal judicial accounting before the Surrogate is required. Transfer real estate by deed recorded with the county Clerk. Transfer vehicle titles at the NY DMV.