New York Estate Tax
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New York Estate Tax Forms & Deadlines New York Estate Tax Forms & Deadlines

New York Estate Tax Forms & Deadlines

New York Estate Tax — Forms & Deadlines

Last updated: 23 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

New York Estate Tax — Forms & Deadlines

One-stop page for New York estate tax filing: who must file, which forms you need, due dates and extensions, payment and lien releases, penalties/interest, and practical checklists.

Heads-up. New York’s estate tax return Form ET-706 and any tax due are generally due 9 months after death. You may request an extension to file and/or pay using Form ET-133; extensions to file typically do not exceed 6 months (longer only in limited circumstances), and extensions to pay require undue hardship and may be granted for up to 4 years. A release of estate tax lien (ET-117) is commonly required to transfer NY real property or a co-op. NY Tax Law Art. 26 • ET-706/133/117

Who must file?

Residents
The personal representative files ET-706 when the New York computation shows tax due (New York uses federal concepts with state adjustments) or when otherwise required by the instructions.
Nonresidents
File if the decedent owned New York-situs real property or tangible personal property and the NY calculation results in tax due; report only the NY portion and allocate deductions accordingly.
Gift addback window
For specified death years, certain taxable gifts within a 3-year look-back must be added back in the NY computation (with noted exceptions). See ET-706/ET-133 instructions for the year of death.

Core forms & where to get them

New York forms

  • ET-706 — New York State Estate Tax Return (with instructions).
  • ET-133 — Application for Extension of Time to File and/or Pay Estate Tax (file by 9 months; include tentative payment where applicable).
  • ET-117 — Release of Lien of Estate Tax (real property / cooperative apartment).

New York DTF — Estate tax forms

See the current instructions for ET-706 and ET-133 for deadlines, payments, and extension criteria.

Federal references to attach

  • Form 706 (or 706-NA) pages/schedules and any Form 712.
  • Valuations/appraisals, will/trusts, letters of authority; deeds and co-op documents for NY property.

If no federal return is required, prepare consistent federal-style schedules for the NY filing (per ET-706 instructions).

Deadlines, extensions & lien releases

ItemWhen dueWhereNotes
Form ET-706 (estate tax return) 9 months after date of death NY Dept. of Taxation & Finance (DTF) Tax payment is also due by 9 months.
Extension to file Up to +6 months (typical) DTF (via ET-133) File ET-133 by the original due date; attach federal approval if relevant. Does not extend time to pay.
Extension to pay Up to 4 years from date of death (hardship) DTF (via ET-133) Requires showing undue hardship; interest accrues on unpaid amounts.
Release of lien (ET-117) After filing/paying as needed DTF (Estate Tax Processing) Often required to transfer/sell NY real property or co-op shares; no fee. See DTF’s lien release page.

How to file & pay

E-services / mailing

Use DTF’s Online Services for payments where available, or mail returns/payments per the ET-706/ET-133 instructions (Estate Tax Processing Center, Albany, NY).

Payment, penalties & interest

  • Payment due at 9 months; interest accrues on unpaid tax thereafter.
  • Late payment penalties may apply in addition to interest.
  • Tentative payment can accompany ET-133 when you request an extension.

Rates and penalty computations: see current ET-706/ET-133 instructions.

Practical checklists

Before filing

  • Determine residency and list NY-situs assets (for nonresidents).
  • Complete federal schedules (706/706-NA) and obtain appraisals.
  • Model the NY basic exclusion, gift addback, and potential cliff impact.
  • Plan liquidity for the 9-month payment; consider ET-133 if needed.

When extending or transferring property

  • File ET-133 by the original due date to extend filing (and request payment relief if hardship).
  • Make a tentative payment with ET-133 where appropriate.
  • For real property/co-ops, apply for ET-117 (release of lien) with required attachments.

FAQs

Wann ist ET-706 fällig?

Neun Monate nach dem Tod. Zahlung ist ebenfalls zum 9-Monats-Termin fällig; eine reine Filing-Extension verschiebt die Zahlung nicht.

Wie bekomme ich mehr Zeit zu filen oder zu zahlen?

Nutze ET-133. Filing-Extensions sind typischerweise bis zu 6 Monate möglich; Payment-Extensions setzen undue hardship voraus und können bis zu 4 Jahre ab Todesdatum gewährt werden (Zinsen laufen).

Wann brauche ich ET-117 (Release of Lien)?

Bei der Übertragung/Veräußerung von NY-Immobilien oder Co-op-Anteilen fordert DTF regelmäßig einen Lien-Release. Es fällt keine Gebühr an; reiche ET-117 mit den geforderten Unterlagen ein.

Muss ich ein Bundes-Form 706 beifügen, wenn es federal nicht erforderlich ist?

Die ET-706-Anleitung verlangt in der Praxis konsistente Bundes-Schedules/Anhänge. Erstelle eine stimmige Dokumentation (pro-forma), wenn kein echtes Bundes-Filing anfällt.

Related pages: Overview · Nonresident Guide · Planning · Cases · Calculator

References

  1. NY DTF — Estate tax forms hub (ET-706, ET-133, ET-117 current materials). :contentReference[oaicite:0]{index=0}
  2. ET-133 (Application for Extension of Time to File and/or Pay Estate Tax) — instructions & fill-in forms (extension mechanics, payment hardship). :contentReference[oaicite:1]{index=1}
  3. ET-706 instructions — filing at 9 months; filing extension limits; payment extension up to 4 years for undue hardship. :contentReference[oaicite:2]{index=2}
  4. ET-117 (Release of Lien of Estate Tax) — form & DTF guidance page (property/co-op; no fee; mailing). :contentReference[oaicite:3]{index=3}