New York Probate Guide
If you've just lost someone and are facing the New York probate process — this guide walks you through what it costs, how long it takes, the exact filings New York requires, and whether you can avoid formal probate entirely.
Typical Timeline
9–18 months
Uncontested formal probate
Small Estate Threshold
$50,000
Voluntary Administration (Small Estate Proceeding)
Court
Surrogate's Court
Filing fee: $45–$1,250
Executor Commission
Statutory scale
~$34,000 on a $1M estate
New York probate is generally required when the decedent's personal property exceeds $50,000 or when real estate is owned solely in the decedent's name (regardless of value). Assets in revocable trusts, joint accounts with rights of survivorship, retirement accounts with named beneficiaries, and life insurance pass outside probate.
SCPA §1802 sets a 7-month creditor claim period from issuance of letters — even uncontested estates rarely close before this window expires. Inventory must be filed within 9 months. Complex or contested estates can run 2+ years.
New York's Voluntary Administration (Small Estate Proceeding) allows qualifying estates to skip formal probate.
Current threshold: $50,000
Set by SCPA §1301 (raised from $30,000 to $50,000 effective November 25, 2019). Only personal property counts toward the $50,000 threshold — real estate of any value cannot be administered through Voluntary Administration. Exempt property amounts owed to a surviving spouse and minor children also do NOT count toward the threshold, so estates slightly above $50,000 may still qualify. The voluntary administrator's authority is limited to collecting and distributing personal property.
Under SCPA §2307, New York executor commissions are calculated on a tiered percentage of probate assets. Commissions are in addition to reasonable expenses actually paid. Executors who are also beneficiaries often waive commissions.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $34,000.
Attorney fees:
New York attorney fees are NOT statutory — they are negotiated and must be 'reasonable.' Common arrangements: hourly billing, flat fee for routine probate, or a percentage of the estate (typically 2–4% in addition to executor commissions). Surrogate's Court reviews attorney fees as part of the judicial accounting.
Multiple co-executors:
New York permits multiple co-executors. For estates under $300,000, the statutory commission is shared (one full commission split among co-executors). For estates of $300,000 or more, up to two co-executors can each receive a full commission, and three or more can share two commissions. Planning around this matters when designating co-executors.
Statute: New York SCPA §2307
Enter the estate's gross value to estimate statutory probate costs in New York.
Executor commission
Statutory (New York SCPA §2307)
$19,000
Attorney fees
Not statutory in New York — negotiated separately (hourly, flat, or % of estate, typically 2–4%).
varies
Court filing fee
Sliding scale $45–$1,250
$45+
Estimated statutory total
$19,045 + attorney fees
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and New York-specific surcharges. Does not constitute legal or financial advice.
A bond is typically required for administrators (no will) and may be required for executors unless the will explicitly waives it. The court can order a bond even when waived if circumstances warrant. Most carefully drafted New York wills include a bond waiver.
Statute: New York SCPA §710 (eligibility) and EPTL §11-1.5
New York imposes its own estate tax with a 2026 exemption of $7.35 million. Critically, New York uses a 'cliff' rather than a unified credit: if the taxable estate exceeds 105% of the exemption (about $7,717,500 in 2026), the entire estate is taxed from dollar one — not just the amount over the exemption.
Filing deadline:
Form ET-706 (New York State Estate Tax Return) must be filed within 9 months of the date of death. A 6-month extension is available via Form ET-133, but tax owed is still due at the original 9-month deadline; late payment triggers penalties and interest.
Below the cliff
$7,700,000
Estate just under the cliff. NY tax applies only to the ~$350,000 in excess of the $7.35M exemption — tax owed is in the low five figures.
Above the cliff
$7,750,000
Estate crosses the 105% cliff. The entire $7.75M is taxable from dollar one at NY's progressive 3.06%–16% rates — tax owed jumps to roughly $700,000+. A $50,000 increase in estate value can trigger hundreds of thousands more in tax.
Statute: New York Tax Law §952
Under EPTL §5-1.1-A, a surviving New York spouse has a right of election to take the greater of $50,000 or one-third (1/3) of the decedent's net estate — regardless of what the will says. The 'net estate' includes the probate estate PLUS testamentary substitutes: joint accounts, TOD/POD designations, revocable trust assets, and retirement beneficiary designations (but not life insurance). The election must be filed within 6 months of the issuance of letters, and no later than 2 years from the date of death. The right can be waived in a pre- or post-nuptial agreement.
New York's Medicaid Estate Recovery Program (administered through local social services districts) can file a claim against the probate estate for nursing home care, long-term care, and certain other services paid for Medicaid recipients aged 55+. New York does not pursue recovery against assets passing outside probate (trust assets, jointly held property, beneficiary-designated accounts), making non-probate transfers a key planning tool.
Unlike most states with a single statewide probate system, New York has 62 separate Surrogate's Courts — one per county — each with its own local rules, forms, fee schedules, and judicial preferences. Procedures and filing requirements vary between, for example, New York County (Manhattan), Kings County (Brooklyn), and Suffolk County. Always confirm local court rules before filing.
The full New York executor checklist has 25 milestones: 17 specific to New York law (shown below — filings, forms, and court interactions tied to New York statutes) and 8 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-15 certified copies of the death certificate from the New York City Department of Health (for NYC residents) or the New York State Department of Health. These are required by the Surrogate's Court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Locate the decedent's original will and any codicils. Under New York law, the original will must be filed with the Surrogate's Court in the county where the decedent was domiciled. If no will is found, the estate will proceed as an intestate administration under EPTL (Estates, Powers and Trusts Law) Article 4.
File probate petition with the Surrogate's Court (SCPA proceedings)
File a Probate Petition under SCPA (Surrogate's Court Procedure Act) Article 14 with the Surrogate's Court in the county where the decedent resided. The petition must include the original will, the death certificate, and identifying information for all distributees and beneficiaries. If there is no will, file a Petition for Letters of Administration under SCPA Article 10.
Issue citations and process SCPA notice requirements
The Surrogate's Court will issue citations to all necessary parties including distributees, beneficiaries, and any persons whose interests may be affected. Under SCPA Section 1403, all persons entitled to citation must be served. If any party cannot be located, service by publication may be required. Any party may file objections to the probate of the will.
Receive Letters Testamentary or Letters of Administration
After the probate petition is granted by the Surrogate's Court, the executor will receive Letters Testamentary (testate estate) or the administrator will receive Letters of Administration (intestate estate). The fiduciary must execute a designation of the clerk for service of process and may need to post a bond. Obtain multiple certified copies from the court.
Notify financial institutions
Provide certified copies of the death certificate and Letters Testamentary or Letters of Administration to all banks, brokerage accounts, insurance companies, and retirement account custodians. Request date-of-death valuations. New York financial institutions may also require a tax waiver from the Department of Taxation and Finance for certain transfers.
Publish notice to creditors (if applicable)
New York does not require publication of a general notice to creditors, but the executor may voluntarily publish a notice to start the statute of limitations running. Under SCPA Section 1801, the executor must notify all known creditors. Creditors generally have seven months from the issuance of Letters to present their claims, or a shorter period if a voluntary notice is published.
Inventory and appraise estate assets
Prepare a comprehensive inventory of all estate assets with date-of-death fair market values. While New York does not require filing a formal inventory with the court as a matter of course, the executor has a fiduciary duty to identify and marshal all assets. Engage qualified appraisers for real estate, closely held business interests, art, and other assets requiring expert valuation.
File final personal income tax return (Form 1040 and Form IT-200/IT-201)
File the decedent's final federal income tax return (Form 1040) for the period from January 1 through the date of death. Also file the New York State personal income tax return (Form IT-200 or IT-201) for the same period. If the decedent was a New York City resident, NYC income tax is included on the state return.
File estate income tax return (Form 1041 and Form IT-205) if applicable
If the estate earns more than $600 in gross income during the administration, file federal Form 1041 and New York State Form IT-205 (Fiduciary Income Tax Return). The estate is a separate taxable entity from the date of death, and New York imposes its own fiduciary income tax on estate income.
File estate tax returns (Form 706 and Form ET-706) if applicable
If the gross estate exceeds the federal exemption, file federal Form 706. New York imposes its own estate tax with a separate (lower) exemption threshold under Tax Law Article 26. File New York Form ET-706 within nine months of death if the estate exceeds the New York exclusion amount. New York's estate tax has a cliff effect: if the estate exceeds 105% of the exclusion amount, the entire estate is taxable from the first dollar.
Review and pay valid creditor claims
Evaluate all creditor claims and pay valid obligations from estate funds in the order of priority established by EPTL Section 12-1.2 (administration expenses, funeral expenses up to a reasonable amount, debts with preference under federal or state law, taxes, judgments, and all other claims).
Distribute specific bequests
Distribute specific bequests and devises as directed by the will. Obtain signed receipts and releases from each beneficiary. Be aware of the New York right of election: a surviving spouse is entitled to the greater of $50,000 or one-third of the net estate under EPTL Section 5-1.1-A, regardless of the will's provisions.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or by New York intestacy law (EPTL Section 4-1.1). Retain sufficient reserves for any pending claims or tax liabilities before making final distributions.
File judicial accounting with the Surrogate's Court
File a formal accounting with the Surrogate's Court under SCPA Article 22 (Sections 2208-2210). The accounting must detail all estate assets received, income earned, expenses paid, gains and losses on sales, and proposed distributions. All interested parties receive notice and have the opportunity to object. Alternatively, an informal accounting may suffice if all beneficiaries sign a release and waiver.
Obtain judicial settlement and close the estate
Petition the Surrogate's Court for a Decree of Judicial Settlement under SCPA Section 2210 to formally approve the accounting and authorize final distributions. Once the decree is entered and all distributions are made, the estate is officially closed and the executor is released from further fiduciary liability.
Close the estate bank account
After all distributions have been completed and the Surrogate's Court has entered the decree of judicial settlement, close the estate bank account. Confirm that all checks have cleared and the balance is zero. Retain all bank statements and estate records for at least six years for tax and audit purposes.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if not previously reported by the funeral home. Benefits received after the date of death must be returned. The surviving spouse and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a bank account in the name of the estate. All estate income, proceeds from asset sales, and expense payments should flow through this account to maintain a clear paper trail for the court accounting and tax returns.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
If a non-New York resident dies owning New York real estate, ancillary probate must be opened in the Surrogate's Court of the county where the property is located. This is separate from any primary probate in the decedent's home state.
Uncontested New York probate typically takes 9–18 months. SCPA §1802 sets a 7-month creditor claim period from issuance of letters, so even simple estates rarely close before that window expires. Inventory must be filed within 9 months. Contested estates or estates requiring tax clearance can run 2+ years.
Court filing fees are sliding-scale by estate value: $45 for estates under $10,000, scaling up to $1,250 for estates of $500,000 or more (SCPA §2402). The executor's statutory commission on a $1 million estate is approximately $34,000 (SCPA §2307). Attorney fees are negotiated separately — they are NOT statutory in New York.
$50,000 in personal property. New York's Voluntary Administration (also called Small Estate Proceeding) allows estates at or below this threshold to bypass full probate. Real estate ownership does not disqualify the estate — only the gross personal property value counts toward the $50,000 limit.
Not legally required, but Surrogate's Court procedure is highly technical. Each of New York's 62 county Surrogate's Courts has its own forms, rules, and judicial preferences. The citation process, judicial accounting, and tax filings (Form ET-706) make pro se probate impractical for most estates. Attorney fees are not statutory — they're negotiated and reviewed by the court at judicial settlement.
Yes, through a revocable living trust (most common for real estate), joint accounts with right of survivorship, transfer-on-death (TOD) and payable-on-death (POD) designations on accounts, and beneficiary designations on retirement accounts and life insurance. Note: New York does NOT allow Transfer on Death Deeds for real estate — a trust is typically the only way to keep real estate out of probate.
New York has no fixed statutory deadline for filing a will, but courts expect filing without unreasonable delay. Consequences of delay are significant: bank accounts remain frozen, real estate cannot be sold or refinanced, witnesses may move or die, and the 7-month creditor claim period does not begin until letters are issued. Interested parties can petition Surrogate's Court to compel production of a will.
Yes. The 2026 New York estate tax exemption is $7.35 million. Form ET-706 must be filed within 9 months of date of death. New York uses a 'cliff' rather than a unified credit: if the taxable estate exceeds 105% of the exemption (about $7,717,500 in 2026), the ENTIRE estate is taxed from dollar one at progressive 3.06%–16% rates.
The cliff is the difference between paying tax only on the excess over the exemption versus paying tax on the entire estate. An estate of $7.7 million (just under the cliff) owes tax only on the ~$350,000 excess. An estate of $7.75 million (just over the cliff) is taxed on the entire $7.75 million from dollar one — potentially $700,000+ in tax. A $50,000 increase in estate value can trigger hundreds of thousands more in tax.
Under EPTL §5-1.1-A, a surviving spouse can elect against the will and take the greater of $50,000 or one-third (1/3) of the decedent's net estate. The net estate includes the probate estate plus testamentary substitutes (joint accounts, TOD/POD, revocable trust assets, retirement beneficiary designations) but not life insurance. The election must be filed within 6 months of issuance of letters and no later than 2 years from the date of death.
Surrogate's Court is a separate constitutional court — not a division of a general civil court like in most states. Judges are called Surrogates and are elected. Each of New York's 62 counties has its own Surrogate's Court with local rules, forms, fee schedules, and judicial preferences. Always confirm county-specific procedures before filing.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed New York probate attorney.