New York estate and inheritance tax: Long Island filing and executor records
Long Island estates use New York State estate-tax rules and the appropriate county court for probate. State filing can be required even when no federal estate return is due to the IRS.
Sources checked . General information maintained by Long Island Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
Estate tax, inheritance and the resident/nonresident test
New York’s estate tax concerns the estate, rather than a separate Long Island inheritance levy for each recipient. The state overview compares the federal gross estate and includible gifts with the applicable death-year exclusion. A nonresident case also requires checking New York real or tangible property.
Do not use the amount of one inheritance, the beneficiary’s mailing address or a current-year threshold for an older death to decide filing. Ask about the decedent’s domicile, property locations and gift records before obtaining a preparation quote.
- Check the state filing route
- Start with the date-of-death and resident/nonresident sections. New York estate-tax overview
ET-706 and extensions need their own checks
Where a New York estate return is required, the state instructs filers to submit its ET-706 and federal Form 706 information even when there is no federal estate-return filing requirement. Use the version designated for the death date and the supporting schedules requested by the instructions.
ET-133 addresses extensions to file, pay or both. A filing extension is not an automatic payment extension or interest waiver. Do not reuse a personal income-tax extension for an estate-return task.
- Assemble supporting information
- Use the current linked instructions and verify their applicable period. ET-706 instructions
Nassau or Suffolk court work is separate
New York Surrogate’s Courts handle estate proceedings. Identify Nassau or Suffolk County and use the official court-location resources for the relevant matter. Probate, administration and a small-estate proceeding are different routes; this page does not select one for you.
Keep the court file reference and authority documents alongside a separate tax-filing checklist. A court filing or a property-tax receipt does not complete state estate tax, the final individual return or estate-income reporting.
- Find the court process and county resources
- Start with the Courts’ decedent guide and confirm the correct county. New York Courts estate resources
- Identify federal return questions
- Separate personal, estate-income and estate-transfer returns. IRS decedent guidance
Organize the records before asking for a quote
Prepare a private summary of the task and any notice requiring action. Ask which evidence is needed and arrange secure document exchange before sending an estate file. This directory does not collect tax documents or decide who may act for an estate.
- Date of death, residence, property locations and the person appointed or authorized to act.
- Will/trust and appointment records, asset ownership and date-of-death statements.
- Prior returns, notices and separate proof of filing and payment; flag property or accounts in other states.
- A written division of tax preparation, probate work, valuations and representation, including excluded work and fees.
For a later investment or property sale, use the New York capital gains tax: Long Island sale and filing guide.
Ask a professional about your situation
Ask about this state, the estate’s residence and assets, the required return and any notice. Agree who handles tax preparation, probate, valuation and representation. General directory listings do not verify estate-tax or probate expertise.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
Official sources and applicability
- New York estate-tax filing overview — Resident/nonresident filing tests, includible gifts, death-year form choice and extensions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24. - New York ET-706 instructions — Executor, schedules, supporting information and estate-return instructions.
Current linked ET-706 instructions, revised 9/25 for deaths on/after January 1, 2025; verify the death-year form. Checked 2026-10-24. - New York Courts: when someone dies — Surrogate’s Court, probate/administration and court-location resources, separate from tax filing.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24. - IRS Topic 356: decedents and estate returns — Final individual, estate-income and federal estate returns are separate filing questions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
Next source review due 2027-01-22, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.