State Laws
Probate in New York
Petition for Probate of Will
To probate the will, first the executor must submit the following to the surrogate court of the county where the decedent lived[4]:
- Original Last Will and Testament
- Death Certificate
- Probate Packet (includes Petition for Probate, Affidavit of Attesting Witness, Waiver of Process, Notice of Probate, Affidavit of Mailing Notice of Probate)
- Filing fee
The executor must mail a Notice of Probate to each interested party and file it with the court with an attached Affidavit of Mailing.[5] If the court approves, the executor will then be provided with Letters Testamentary.[6] Afterwards, the executor must file with the court an Inventory of Assets.
With the letters, the executor will have the authority to file an Application for Employer Identification Number (Form SS-4) with the IRS and settle the estate’s debts and obligations.[7] To close the estate, the executor must then distribute the estate, obtain a signed Receipt and Release from each recipient, and file those along with an Affidavit by Fiduciary in court.[8]
Small Estates
Probate can be avoided through a Voluntary Administration if the decedent’s estate is valued at $50,000 or less and consists only of personal property.[9]
Resources
Forms
- Death Certificate
- Inventory of Assets
- Application for Employer Identification Number (Form SS-4)
- Receipt and Release
- Affidavit by Fiduciary
Links
- Court Locations – Inside NYC | Outside NYC
- E-Filing (online filing via the NYSCEF system)
- New York Estate Tax Information
- Federal Estate Tax Information