---
title: "Executor in New York: First 10 Steps, Surrogate's Court"
description: "New York executor checklist: Surrogate's Court, probate or administration, the under-$50,000 small estate, and the NY estate tax exclusion by year of death."
url: "https://mcc-solutionsnj.com/tools/executor-checklist-new-york"
---

Free checklist · New York executors

# New York executor checklist: the first 10 steps

From the death certificate to letters from the Surrogate's Court, in order, with the New York estate tax figure for the year of death and the deadline that comes with it.

**Short answer.** In New York, the executor files the original will and a certified death certificate with the **Surrogate's Court** in the county where the person had their primary residence. With no will, the closest family member asks to be administrator. If the person left **less than $50,000 of personal property** and no real property in their name alone, a small estate (filing fee $1) may be enough. An estate tax return is due within 9 months only if the estate is over the exclusion for the year of death ($7,350,000 for 2026).

**This is an organizer. Probate rules are complex; talk to the court clerk or an attorney.**

## The first 10 steps

Tick them off as you go. The ticks stay on this screen only; nothing is saved or sent.

- **Order certified death certificates**Through the funeral director or the vital records office. The Surrogate's Court wants a certified copy with the petition.
- **Tell Social Security if the funeral home doesn't**Funeral homes generally report deaths. If not, call 1-800-772-1213. A surviving spouse may get a one-time $255 payment.
- **Keep the original will whole**Don't remove the staples, even to copy it. The court takes the original.
- **Secure the home, car and mail**Lock up, keep insurance in force, forward the mail. Don't hand out belongings or pay debts yet.
- **List the distributees**Every heir by law, with names and addresses. The petition asks for them, and they must get a citation or sign a waiver.
- **Pick the proceeding**Probate (will), administration (no will) or small estate (personal property under $50,000).
- **File in the Surrogate's Court**In the county of primary residence; some counties take NYSCEF e-filing. The fee depends on the estate's value.
- **Get letters, then an EIN and an estate account**Letters are your authority. The IRS says you need an EIN before filing the estate's Form 1041.
- **Inventory assets and debts**What passes through the court and what passes by beneficiary or joint ownership.
- **Check the estate tax and the 9-month date**Compare the estate with the exclusion for the year of death. If a return is due, ET-706 and any tax are due within 9 months.

## Work out the New York dates

Enter the date of death to see the New York dates.

## Want us to handle it?

We order certified records, pick up and deliver documents, get the small estate affidavit signed and notarized, and file papers near where the estate is, in any state. We are not lawyers.

**Price:** Quote-based, from $199 per job plus government and court fees at cost. Starting rates. Your exact price is quoted after we confirm a local notary/runner, before you pay.

[Ask for estate paperwork help](/notary/estate-paperwork-help-out-of-state#request)

## The New York rules behind the steps

### Which proceeding

| Situation | Proceeding | Who files |
| --- | --- | --- |
| A will | Probate | The executor named in the will |
| No will | Administration | The closest distributee |
| Personal property under $50,000 | Small estate (voluntary administration), $1 fee | Executor if a will, else the closest distributee |

Owning a house or land in the person's name alone takes an estate out of the small estate process; jointly owned real property doesn't ([CourtHelp: Small Estate](https://nycourts.gov/CourtHelp/WhenSomeoneDies/smallEstate.shtml)). An administrator may have to post a bond unless the waivers dispense with it ([Oneida County Surrogate's Court](https://ww2.nycourts.gov/courts/5jd/oneida/surrogate/admin.shtml)).

### New York estate tax

| Date of death | Basic exclusion amount |
| --- | --- |
| 2026 | $7,350,000 |
| 2025 | $7,160,000 |
| 2024 | $6,940,000 |
| 2023 | $6,580,000 |

A resident's estate files when the federal gross estate plus includible gifts is more than the amount. Form ET-706 and payment are due within nine months of death; extensions on Form ET-133 ([tax.ny.gov](https://www.tax.ny.gov/pit/estate/etidx.htm)).

**Creditor claims:** creditors have 7 months from the date letters were first issued to present a claim. A claim presented later can't reach what the executor paid in good faith before it arrived (SCPA 1802; [statute text on FindLaw](https://codes.findlaw.com/ny/surrogates-court-procedure-act/scp-sect-1802.html), secondary source).

## Official sources

- [NY Courts CourtHelp: When Someone Dies](https://nycourts.gov/courthelp/WhenSomeoneDies)
- [NY Courts CourtHelp: Probate](https://nycourts.gov/COURTHELP/WhenSomeoneDies/probate.shtml)
- [NY Courts CourtHelp: Administration](https://nycourts.gov/COURTHELP/WhenSomeoneDies/administration.shtml)
- [NY Courts CourtHelp: Small Estate](https://nycourts.gov/CourtHelp/WhenSomeoneDies/smallEstate.shtml)
- [Oneida County Surrogate's Court: Decedent did not leave a will](https://ww2.nycourts.gov/courts/5jd/oneida/surrogate/admin.shtml)
- [NYS Department of Taxation and Finance: Estate tax](https://www.tax.ny.gov/pit/estate/etidx.htm)
- [Social Security Administration: When someone dies](https://ssa.gov/personal-record/when-someone-dies)
- [IRS: Deceased taxpayers, filing the estate income tax return (Form 1041)](https://www.irs.gov/individuals/deceased-taxpayers-filing-the-estate-income-tax-return-form-1041)

Checked November 2026.

General information checked November 2026 against the official sources above. It is an organizer, not legal, tax or financial advice, and it doesn't decide which procedure fits your estate: the court and your attorney do. MCC Solutions is not affiliated with any court or state agency. The date tool runs in your browser, and nothing you enter is sent or saved.

## Common questions

**Do I need to go to Surrogate's Court if there's a will?**

Generally yes, to be appointed. The New York courts' CourtHelp page says the executor files the original will and a certified death certificate with the Surrogate's Court in the county of primary residence. A small estate can use the simpler voluntary administration process.

**What is a small estate in New York?**

Less than $50,000 of personal property. Real property doesn't count toward the limit, but a house or land in the person's name alone means the estate doesn't qualify. The filing fee is $1.

**How much is the New York estate tax exclusion for 2026?**

$7,350,000 for deaths from January 1 to December 31, 2026, per the Tax Department. It was $7,160,000 for 2025 deaths.

**When is the New York estate tax return due?**

Within nine months of the death, with any tax due, if the estate is required to file. Form ET-133 asks for an extension.

**What does the probate filing fee cost?**

The courts say it's based on the dollar value of the estate. Ask the Surrogate's Court clerk for the current schedule.

Other states: [Pennsylvania](/tools/executor-checklist-pennsylvania) · [Florida](/tools/executor-checklist-florida) · [California](/tools/executor-checklist-california) · [Texas](/tools/executor-checklist-texas) · [New Jersey](/notary/executor-checklist-new-jersey)

Related: [Small estate affidavit: signing and notary checks](/notary/guides/small-estate-affidavit-notary-checks) · [Probate documents that need a notary](/notary/guides/probate-and-estate-documents-that-need-notarization) · [Inherited IRA 10-year rule checker](/bookkeeping/inherited-ira-10-year-rule-checker)

For New York executors

## New York Executor Kit

Six fill-in documents and an Excel workbook: the first 30 days, the Surrogate's Court steps, the NY estate tax check, a notices and claims log, an asset and debt inventory and a distribution log.

[Get the kit ($25)](/toolkits/ny-executor-kit) [Free sample](/toolkits/ny-executor-kit#free-starter)14-day full refund

Part of: [Executor and estate paperwork by state](/notary/executor-guide-by-state)

## More free checklists and calculators

[See all free tools](/free-tools)[Call (908) 444-6373](tel:+19084446373)