Executor Checklist New York: Surrogate's Court Steps

In New York, everything about an estate runs through one place: the Surrogate's Court in the county where the deceased had their primary residence. This executor checklist New York families can follow explains the fiduciary's job, how the $50,000 small estate test works, the time limits that matter, and how the state estate tax and its cliff fit in.

What the fiduciary does in New York

New York calls the person managing an estate a fiduciary. An executor is named in a will. An administrator is appointed when there is no will, usually the closest distributee, meaning a close family member who would inherit under New York law. In a small estate, the court appoints a voluntary administrator instead.

Once appointed, you collect the assets, pay valid debts and taxes, file an inventory and distribute what remains. Banks and the DMV will ask for your proof of authority: Letters Testamentary, Letters of Administration or, for a small estate, a certificate for each listed asset.

Route check: small estate, probate or administration

The first test is the gross value of the deceased's personal property: bank accounts, vehicles and belongings, but not real estate.

• Small estate (voluntary administration): personal property of $50,000 or less, not counting property set off for the family under EPTL 5-3.1(a) (SCPA 1301). Real property owned solely by the deceased generally rules this route out; jointly owned real property does not. The executor or closest distributee files a small estate affidavit, and the filing fee is $1.
• Probate (there is a will): the executor files the original will, a certified death certificate and a probate petition. A probate petition may be filed even when personal property is under $50,000.
• Administration (no will): the closest distributee usually files a Petition for Letters of Administration with a paid funeral bill and a certified death certificate. A full proceeding may also be needed for a possible wrongful death claim.

In probate and administration, each distributee either signs a waiver and consent to the appointment or is served a citation, which gives them the chance to object. Beneficiaries named in the will must also be notified.

Executor checklist New York time limits

These are the main time limits set by statute and court rule.

There is no general requirement to advertise for creditors. If a claim arrives after seven months, you are not liable for assets already paid out in good faith.

The order of the work

1. Find the original will. A copy cannot be filed.
2. Order certified death certificates; the court and the DMV both need one.
3. Total the personal property and choose a route.
4. List the distributees and ask them to sign waivers, which avoids serving citations.
5. File the petition or small estate affidavit (some courts accept NYSCEF electronic filing).
6. Once letters or certificates issue, get an EIN for the estate and file IRS Form 56 to tell the IRS you are the fiduciary.
7. Collect the assets and file the Inventory of Assets, which reports probate assets in value brackets from A (under $10,000) to G ($500,000 or more).
8. Pay valid debts and expenses, then distribute under the will or New York law (EPTL 4-1.1 if there is no will).

New York estate tax, federal returns and fees

New York has its own estate tax. It applies to residents whose federal gross estate plus includible gifts exceeds the basic exclusion amount, which is $7,350,000 for deaths from January 1, 2026 to December 31, 2026. Watch the cliff: the credit phases out quickly between 100% and 105% of the exclusion amount, and above 105% no credit is allowed, so the whole estate is taxed. Form ET-706 and payment are due nine months after death, and an extension can be requested on Form ET-133.

Federal filings sit alongside: the final Form 1040, Form 1041 if the estate has gross income of $600 or more in a tax year, and Form 706 above the federal exclusion ($15,000,000 for 2026 deaths) or to elect portability.

Probate and administration filing fees depend on the estate's value; check the court's current schedule.

Getting help in New York

The court runs a Small Estate DIY form program for people filing on their own. For probate, CourtHelp notes that it might be a good idea to get a lawyer in many cases because the process can be complicated, and it suggests a real estate attorney where real property is involved. Advice is usually worth considering near the estate tax threshold, if a distributee objects, or if debts may exceed assets.

The Steady Executor New York kit organizes this process into five files: a user guide to the routes, deadlines and steps, an executor workbook that calculates due dates and tracks assets, debts, the estate account and distributions, financial letters for banks, insurers, investment firms and creditors, services and agencies letters for utilities, credit bureaus, employers and government offices, and beneficiary letters with a receipt form for distributions.

Sources

• CourtHelp: When Someone Dies
• CourtHelp: Small Estate (Voluntary Administration)
• CourtHelp: Probate
• CourtHelp: Administration
• SCPA 1802 (failure to present claim within 7 months)
• 22 NYCRR 207.20 (inventory of assets)
• NY Tax Department: Estate tax
• IRS Publication 559, Survivors, Executors, and Administrators