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New York is one of the harder states in which to administer an estate. It taxes estates in its own right at a threshold far below the federal one, it eliminates the benefit of that threshold entirely once an estate passes a defined point, and it can hold an executor personally liable for distributing assets before the tax is paid.
This page explains what New York trust and estate attorneys handle, how the state estate tax and its cliff work, what Surrogate’s Court administration involves, and what happens when an estate crosses state lines. Our attorneys serve clients across New York. For a free consultation, call 212-655-5483.
Practice Areas
Estate Planning
We specialize in Estate Planning services that shape the future you envision. Our team of experienced and dedicated attorneys ensures that our client’s assets and families are safeguarded.
Guides & Resources
Guides to New York estate planning, with links to general estate planning concepts that apply broadly.
What Do New York Trust and Estate Attorneys Handle?
Estate planning, Surrogate’s Court administration, trust administration, estate tax compliance, and contested matters. Two New York features dominate the work. The state basic exclusion amount is $7,350,000 for deaths in 2026 — against $15,000,000 federally — and under Tax Law § 952(c) the credit is eliminated entirely once the taxable estate exceeds 105% of that figure. And New York estate tax returns and payment are due within nine months of death.
Key Takeaways
- New York’s basic exclusion is $7,350,000 for deaths in 2026, so an estate can owe New York tax while owing nothing federally.
- Above 105% of the exclusion — $7,717,500 in 2026 — the credit disappears and the entire estate becomes taxable.
- The New York estate tax return and payment are due within nine months of death; extensions to file generally may not exceed six months.
- An executor can be held personally liable for unpaid New York estate tax up to the value of assets distributed before it was paid.
- Vaksman Khalfin, PC is admitted in New York, California, and Nevada, which matters when an estate crosses state lines.
Which Service Do You Need?
| Your situation | What this usually is | How urgent |
|---|---|---|
| You want to decide who receives your property and who acts if you cannot | New York estate planning | No external deadline |
| Your estate is somewhere near $7 million | Estate tax planning | Far more effective before a death than after |
| Someone died and you are named executor | Surrogate’s Court administration | Urgent — the nine-month tax clock runs from the date of death |
| You are a beneficiary who cannot get information | Beneficiary representation | Time-sensitive |
| Someone died owning property in New York and another state | Administration in the home state plus an ancillary proceeding | Both timelines run at once |
The New York Estate Tax and Its Cliff
The New York State Department of Taxation and Finance publishes the basic exclusion amount by date of death. For deaths between January 1 and December 31, 2026 it is $7,350,000, up from $7,160,000 for 2025.
Under Tax Law § 952(c), a credit offsets the tax where the New York taxable estate is at or below the exclusion. Between 100% and 105% of the exclusion the credit is reduced on a statutory formula. Above 105%, no credit is allowed at all — which means the entire estate is taxed rather than only the excess.
Within that narrow band an additional dollar of estate value can cost beneficiaries more than a dollar. It is why New York planning concentrates on where an estate sits relative to that line, and why a New York City property owner who would never describe themselves as wealthy can find the question urgent.
The Nine-Month Deadline, and Personal Exposure
Per the Department of Taxation and Finance, within nine months of the decedent’s death an estate required to file must submit Form ET-706 together with federal Form 706 — even where no federal return would otherwise be required. An extension to file or pay may be sought on Form ET-133, and generally may not exceed six months, though an extension of up to four years for payment may be granted where paying within nine months would cause undue hardship.
The Department’s own guidance also states that an executor may be held personally liable for unpaid New York estate tax up to the value of assets distributed before the tax was paid in full, and that beneficiaries may be held personally liable up to the value of property they received.
That is the single most important thing for a New York executor to understand. Distributing to family before the estate tax position is resolved is not a neutral act of kindness — it can convert an estate obligation into a personal one.
Surrogate’s Court Administration
New York estates are administered through Surrogate’s Court, with a separate court in each county. A will is offered for probate and, if admitted, the court issues letters testamentary to the executor; where there is no will, letters of administration are issued to an administrator. Those letters are what banks and transfer agents rely on — being named in a will confers no authority by itself.
New York procedure requires notice to distributees, meaning the people who would inherit under intestacy. That can mean locating relatives who were not part of a family’s plans, and a person disinherited by a will still receives notice. New York also recognises a surviving spouse’s right of election, so a plan cannot simply write a spouse out.
Not every estate requires full administration. New York’s voluntary administration procedure — a simplified small estate path — generally applies where personal property falls below a statutory threshold, described in the court system’s CourtHelp guidance as $50,000 in personal property, with separate rules where real property is involved.
Estate Planning
A New York plan typically combines a will, often a revocable living trust, a power of attorney on New York’s statutory form, and a health care proxy. Execution formalities under the Estates, Powers and Trusts Law are specific, and a power of attorney that does not conform to the statutory form can be refused by financial institutions — a common and avoidable problem.
Where an estate is near the state threshold, the structure of the plan can matter more than the choice between a will and a trust. Our New York estate planning page covers the documents, the exclusion figures, and how the cliff shapes planning decisions.
Contested Trust and Estate Matters
New York produces a substantial volume of estate litigation, and Surrogate’s Court notice requirements mean interested parties learn about proceedings whether or not the family wanted them involved. Contested matters include will contests raising capacity, undue influence, or improper execution; claims that a fiduciary has breached their duties; proceedings to compel or object to an accounting; disputes over a spousal right of election; and disagreements among co-beneficiaries about property that cannot easily be divided.
These matters move on court timetables rather than convenient ones, and being on either side is worth discussing early.
When More Than One State Is Involved
Domicile generally determines which state’s law governs an estate and which state may tax it. Situs — where real property physically sits — generally determines where that property must be administered, which is why an ancillary proceeding may be required elsewhere even when the main administration is in New York. New York can also reach New York real property in a non-resident’s estate.
The contrast between states is sharp. New York taxes estates from roughly $7.35 million with a cliff above it. California imposes no state estate tax but applies a statutory probate fee schedule calculated without subtracting mortgages. Nevada imposes neither an estate nor an inheritance tax. A family holding property across two of these is dealing with genuinely different regimes at the same time.
We are admitted in all three. Our California trust and estate and Nevada trust and estate pages cover each.
New York City and the Surrounding Counties
We work with families across New York City and the surrounding counties, where the estate tax question arrives through real estate more often than through anything else. A co-op, condo, or brownstone held for decades can approach the state exclusion by itself, and adding a life insurance policy owned by the insured can carry an estate past the cliff without anyone having changed how they live.
Co-op ownership adds its own complication: shares in a cooperative are personal property rather than real property, and boards impose their own transfer requirements — which affects both how the interest is held and what happens at death. Details about the office are on our New York City office page, and our New York practice page covers our other work in the state.
How We Help
At Vaksman Khalfin, PC we begin by establishing where an estate sits relative to the New York threshold and what deadlines are already running, because with a nine-month clock those answers change what happens this month. From there we prepare and execute planning documents under New York’s formalities, guide executors and administrators through Surrogate’s Court and the estate tax filing, represent beneficiaries who are not receiving what they are entitled to, and handle contested matters when they arise.
Our New York trusts and estates work is led by Robert B. Vaksman, who is admitted in New York and holds a Master of Laws in Taxation from New York University School of Law, together with Alan D. Khalfin. Initial consultations are free. To talk with a New York trust and estate attorney, call 212-655-5483 or schedule a consultation.
This page provides general information about New York and federal law and is not legal or tax advice; reading it does not create an attorney-client relationship. Tax rules change and apply differently to different situations. Every situation is different, and prior results do not guarantee a similar outcome.
Reviewed by Robert B. Vaksman, Partner, Vaksman Khalfin, PC (admitted in New York). Last reviewed: 08/12/2026
Robert B. Vaksman, Esq.
Founding Partner
“Some cases are easier than others, but this doesn’t matter at Vaksman Khalfin, because we have the resources to help our clients no matter what is at stake, especially if it’s hard."
ALAN D. KHALFIN, ESQ.
Partner & Managing Attorney
"People call me when they need to plan, but also when something terrible has happened and they need help. It is personal to my clients, so it is personal to me. We have to help: no matter what."
What You Can Expect
Free Consultation
We will begin with a no-obligation free confidential consultation. This free session provides an opportunity to understand your unique trust and estate planning needs, discuss your concerns, and establish how we can assist you towards achieving your goals.
Flexible Pricing
Everyone's financial situation is different. To meet your trust and estate planning needs, we offer flexible pricing structures to ensure that quality legal services are accessible to all. Our goal is to provide exceptional value, at a cost that makes sense for your circumstances.
SAFE ACCESS TO YOUR DOCUMENTS
It is crucial that your estate planning documents should be easily accessible when you need them. We provide safe and easy access to your files at any time in order to ensure the security of your trust and estate documents.
Personal support
A dedicated attorney and case manager will ensure a personal and concerted approach to your case. This focused support provides a direct point of contact, personal attention to your case, and ensures we can solve any concerns or issues that you may have.
What Our Clients Say
“I learned about Vaksman Khalfin from a family friend who advised me to schedule a free consultation. My experience taught me that the staff and attorneys at VK value their clients and treat them with respect. I have learned so much about my legal rights, and I value having sought out legal representation for my estate planning needs.”
“When I had to deal with a family tragedy I did not know where to turn for help. One day I was searching for estate planning attorneys in Nevada and I came across the Vaksman Khalfin website. The legal assistants, paralegals, and attorneys at Vaksman Khalfin took my case seriously, and they provided me with regular case updates which made me feel confident that I had chosen the right trust & estate attorneys in Nevada.”
How it works
Complimentary consultation
Complimentary phone or Zoom meeting with our law firm to answer any questions and discuss our process.
Working with a Legal team
Work with us through an easy and secure process to design your custom plan.
Confirm and sign your documents
We draft your plan for your review. Once confirmed, we’ll provide you a binder with final documents for you to sign.
New York Trust and Estate Frequently Asked Questions Frequently Asked Questions
Yes, separate from the federal one and at a far lower threshold. For deaths between January 1 and December 31, 2026 the New York basic exclusion amount is $7,350,000, according to the New York State Department of Taxation and Finance. Estates at or below that figure generally owe no New York estate tax.
Under Tax Law § 952(c), the credit that offsets the tax phases out for taxable estates between 100% and 105% of the basic exclusion, and no credit is allowed where the taxable estate exceeds 105%. Above that point the entire estate is taxable rather than only the amount above the exclusion. For 2026 the 105% point is $7,717,500.
Within nine months of the date of death. An estate required to file submits Form ET-706 together with federal Form 706, even where no federal return would otherwise be required. Extensions may be sought on Form ET-133 and generally may not exceed six months, though an extension of up to four years for payment may be granted for undue hardship.
The Department of Taxation and Finance's guidance states that an executor may be held personally liable for unpaid New York estate tax up to the value of assets distributed before the tax was paid in full, and that beneficiaries may be held personally liable up to the value of property they received. This is why distributions should wait until the tax position is resolved.
It is the New York court that handles estates, with a separate court in each county. A will is offered for probate there and, if admitted, letters testamentary are issued to the executor. Where there is no will, letters of administration are issued instead. Those letters are what authorise someone to act for the estate.
No. Assets held in a trust, held with a surviving co-owner, or governed by a beneficiary designation often pass outside probate. New York also offers voluntary administration, a simplified small estate procedure that the court system's CourtHelp guidance describes as generally applying where personal property is under $50,000, with separate rules for real property.
Not entirely. New York recognises a surviving spouse's right of election, which entitles a spouse to claim a statutory share regardless of what a will provides. A plan that ignores this tends to produce a contested proceeding rather than the intended result.
It should be reviewed. New York's execution formalities, its statutory power of attorney form, the spousal right of election, and the state estate tax all differ from other states' rules. Domicile also determines whether New York's estate tax reaches your full estate.
The main administration generally takes place where they were domiciled, and real property in another state usually requires an ancillary proceeding there. New York can also reach New York real property in a non-resident's estate. Both processes can run at once, under different rules.
Yes. We represent executors, administrators, trustees, and beneficiaries, though not opposing sides in the same matter. A beneficiary who cannot obtain information or an accounting has options in Surrogate's Court.
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