Three separate questions
Must the estate file a return? Does the property need a lien release? What documents does the closing require? One answer does not settle the others. Confirm the estate’s facts with your attorney or tax adviser.
Forms and their roles
- ET-706: New York estate tax return; use the version for the date of death.
- ET-117: lien-release form, submitted with the applicable companion form.
- ET-30 / ET-85: application routes depending on appointment, elapsed time and filing requirements.
- ET-133: request for an extension to file or pay. ET-130 is for a tentative payment, not an extension.
- IT-2663: estimated income tax for certain nonresident real-property transfers, subject to exemptions. It is not estate tax or a requirement for every estate sale.
Official estate tax forms · 2026 IT-2663 instructions
Use the year of death
New York’s basic exclusion is $7,350,000 for 2026 deaths; it was $7,160,000 in 2025. For residents, compare the federal gross estate plus includible gifts with the applicable exclusion. For nonresidents, ownership of New York real or tangible property also matters.
State filing requirements and exclusions by year
The federal basic exclusion is $15,000,000 in 2026. Prior gifts, citizenship and residency can affect the federal analysis. A federal portability election alone does not establish an ET-706 filing requirement; assess New York’s requirements separately. IRS estate tax information
The cliff effect
New York phases out its exclusion credit above the basic exclusion and eliminates it above 105%. Do not calculate tax by simply subtracting the exclusion from a house’s value. Valuations, deductions and gifts require a full calculation. ET-706 instructions
When to use ET-85 or ET-30
If an executor or administrator is appointed and fewer than nine months have passed since death, the instructions direct applicants to ET-30. ET-85 has other specific uses, including certain cases without an appointed representative or with more elapsed time. It is not the automatic form for every nontaxable estate.
If a return is required, ET-85 does not remove that obligation. Use the official chart to choose between ET-30, ET-85 and ET-706 and check attachments. Official form-selection chart
Prepare before filing
- Gather the date of death, domicile, appointment papers, deed, valuations and gift history.
- Have your adviser confirm the return and release requirements; use forms for the correct date.
- Check the package against the official attachment list and retain a copy and mailing record.
ET-117 processing time
The Department publishes an average of three to four weeks for complete applications, plus seven to ten business days for mailing. This is not a guarantee; errors or missing attachments can delay processing. When a release is required, the state says to wait for the stamped copy before scheduling closing. Official processing guidance
Mistakes to avoid
- Confusing probate assets with the estate used for tax calculations.
- Using the 2026 exclusion for a death in another year.
- Confusing a lien release with a tax closing letter or court authority to sell.
Frequently asked questions
Can ET-117 be needed even when no tax is owed?
Yes. Property value alone does not determine the release requirement. Official guidance includes an exception when the decedent and surviving spouse were the only joint tenants. Confirm how it applies to the actual ownership.
Where can I find free forms?
Estate tax forms directory · Closing documents
Sources checked September 19, 2026. General information; this does not determine a particular estate’s tax obligations.