New York State Estate Tax Certification
Required when an estate may be subject to NY estate tax. Reports the value of all assets and calculates any tax owed. Filed with the ET-117.
Choose your path
This form determines whether estate tax is owed.
The ET-85 requires a complete valuation of all estate assets — bank accounts, investments, property, and more. Underreporting triggers audits; overreporting costs the estate money. Accuracy matters.
When do you need this form?
The estate you're administering may exceed the NY exemption amount.
This site provides general information, not legal advice. For legal counsel, consult a licensed attorney. Official forms are maintained by New York State and may change.
Frequently Asked Questions
Ready to complete this form?
Prepare a printable package yourself, or talk with our team if you need help deciding what to file.
Other estate tax forms
Release of Estate Tax Lien
When someone dies owning real estate in New York, the state places a tax lien on it. That lien must be released before the property can be sold. Your title company requires this at closing.
ET-85-IInstructions for Form ET-85
Step-by-step instructions for completing the ET-85 Estate Tax Certification form.
ET-141New York State Estate Tax Domicile Affidavit
Required when the deceased was not a resident of New York. Establishes where they were legally domiciled at the time of death.
ET-706New York State Estate Tax Return
The full estate tax return for estates exceeding the New York State exemption. Required for deaths on or after January 1, 2019.
Need More Than Form ET-85?
ET-85 is one step in a longer court process. If the estate also includes a house or other real property in Brooklyn, Keystone Pinnacle helps coordinate the filings, tax clearances, and the sale.
Schedule a 15-minute call. We'll walk you through the process, the timeline, and what documents you need.
Not legal advice. Estate property advisory and document preparation.