What to Do After a Parent Dies in New York: A Step-by-Step Checklist (NYC and Long Island)

By Albert Goodwin, Esq., Law Offices of Albert Goodwin, New York estate and probate attorney.

Most checklists for the death of a parent cover the same national steps. This one is written for families in New York City, Long Island, and the rest of New York State. Each step names the New York office, form, or statute that applies, so you can see which court path your family is on and what to do first.

This page is general information about New York law, not legal advice for your situation. Laws, fees, and thresholds change, so confirm current figures with the court or an attorney before you act.

First: Which New York Path Applies to Your Parent's Estate?

The court process in New York depends on two questions: did your parent leave a valid will, and what assets were in your parent's sole name with no beneficiary? All estate proceedings are filed in the Surrogate's Court of the county where your parent was domiciled (lived) at death, not where they died. In New York City, that means New York County (Manhattan), Kings County (Brooklyn), Queens County, Bronx County, or Richmond County (Staten Island). On Long Island, it means Nassau County or Suffolk County.

• Path A, your parent left a will: The named executor files a probate petition under SCPA Article 14. If the court admits the will, it issues letters testamentary, which give the executor legal authority to act. See our page on letters testamentary. If the named executor cannot or will not serve, the court may appoint an administrator c.t.a.
• Path B, no will: A family member petitions for administration under SCPA Article 10, and the court issues letters of administration. The estate passes to relatives in the order set by EPTL 4-1.1. See letters of administration and attorneys for letters of administration.
• Path C, small estate: If your parent left personal property worth $50,000 or less (not counting property set aside for a surviving spouse under EPTL 5-3.1), a family member can use voluntary administration under SCPA Article 13. This is a simpler affidavit procedure. It generally does not cover real property in your parent's sole name.
• Path D, assets that pass outside the court: Joint accounts with right of survivorship, payable-on-death (POD) and transfer-on-death (TOD) accounts, life insurance and retirement accounts with a named beneficiary, and assets held in a living trust usually go directly to the named person or trustee. If everything your parent owned passes this way, you may not need a court proceeding at all. See avoiding probate in New York.

Many families have a mix. For example, a house held in your parent's sole name requires Path A or B even if the bank accounts were all POD. If you are not sure which path applies, read handling a parent's will in NYC or contact our office.

In the First 24 to 48 Hours

1. Get a Legal Pronouncement of Death

If your parent died in a hospital, nursing home, or under hospice care, staff will handle the pronouncement. If your parent was in home hospice, call the hospice agency rather than 911. If the death at home was unexpected, call 911. In New York City, an unexpected or unattended death may be referred to the Office of Chief Medical Examiner (OCME). Elsewhere in the state, a county medical examiner or coroner may become involved. That can delay release of the body to a funeral home by a day or more.

2. Check for Organ Donation Instructions

Organ and tissue donation must happen quickly. Check whether your parent enrolled in the New York State Donate Life Registry, often through the DMV. In New York City and on Long Island, hospitals coordinate with LiveOnNY, the regional organ procurement organization.

3. Decide Who Controls the Funeral (Public Health Law §4201)

New York sets out who has the right to control the disposition of remains. Under Public Health Law §4201, a person your parent appointed in a signed written instrument comes first. If there is no such appointment, the order runs to the surviving spouse, then a registered domestic partner, then adult children, then parents, then siblings, and then more distant relatives. A will alone does not usually serve as the written appointment for this purpose, and funerals often happen before anyone reads the will.

Look for any funeral instructions or a pre-paid funeral contract. In New York, pre-need funeral payments must be held in trust under General Business Law §453, so a pre-paid plan should still have funds available. If siblings cannot agree on burial versus cremation, the funeral home will usually wait until the person with priority signs. Unresolved disputes can be brought to court.

4. Arrange Care for Minor Children and Pets

If your parent was the only surviving parent of a minor child, check the will for a named guardian. A guardian named in a will must still be appointed by a court. In New York, guardianship of a minor can be sought in Surrogate's Court under SCPA Article 17 or in Family Court. If your parent signed a standby guardian designation under SCPA §1726, that person can act right away for a limited period. Pets need temporary care until the estate representative or the beneficiary named in the will takes over.

5. Notify Close Family

Tell the surviving spouse, children, and anyone your parent lived with. Family members who are distributees (legal heirs) will receive notice of any court proceeding, so it helps to collect their current addresses now. If a sibling's whereabouts are unknown, note it. The court will require a diligent search later.

In the First Two Weeks

6. Secure the Home and Valuables

Lock the residence, collect spare keys, and keep a record of who has access. Photograph valuables such as jewelry, art, and cash, and keep them in place or in a secure location. Do not sell, give away, or divide anything yet. Until the court appoints an executor or administrator, no one, including the person named in the will, has legal authority to dispose of estate property.

Access is often the first source of family conflict. If your parent rented or owned an apartment, read getting access to an apartment after death. For a house, see getting access to a house after death.

7. Search for the Original Will

New York courts require the original signed will for probate. A photocopy is not enough without a separate lost-will proceeding under SCPA §1407, which is harder to win. Check these places:

• Your parent's home files, desk, and any home safe.
• The attorney who drafted the will. Many New York attorneys keep originals in their vaults.
• The Surrogate's Court in your parent's county. Under SCPA §2507, a person can deposit a will with the court for safekeeping.
• A safe deposit box. If the box was in your parent's sole name, the bank will not let you open it freely. Under SCPA §2003, the Surrogate's Court can order the box opened, in the presence of a bank officer, to search for a will, a cemetery deed, or a life insurance policy.

Whoever has the original will must file it with the Surrogate's Court after death, even if they do not plan to start probate. If you have questions about seeing the will, read are beneficiaries entitled to a copy of the will?

8. Order Certified Death Certificates

The funeral director files the death certificate electronically and can usually order your first certified copies. How you order more depends on where your parent died:

• New York City (all five boroughs): Certificates are issued by the NYC Department of Health and Mental Hygiene (DOHMH), Office of Vital Records. You can order online, by mail, or through the funeral director. Eligible requesters include the spouse, children, parents, and siblings, and others with a documented legal right, such as an executor.
• Nassau, Suffolk, and the rest of New York State: Order from the local registrar in the city, town, or village where the death occurred, or from the New York State Department of Health Vital Records office.

Plan for 6 to 10 certified copies. The Surrogate's Court petition requires one. Banks, brokerage firms, life insurers, pension plans, the DMV, and the County Clerk or City Register may each require their own copy, and some keep it. NYC certificates have a per-copy fee, so check the DOHMH site for the current amount.

9. Notify Social Security and Benefit Programs

Funeral homes usually report the death to the Social Security Administration. Confirm that this happened. Social Security does not pay a benefit for the month of death, so any payment deposited for that month must be returned. A surviving spouse or eligible child may qualify for a one-time $255 death payment and survivor benefits.

If your parent was a veteran, contact the U.S. Department of Veterans Affairs about burial benefits and a possible plot at a national cemetery such as Calverton on Long Island.

If your parent received Medicaid, do not simply cancel coverage and move on. Under Social Services Law §369, New York can file a claim against the probate estate to recover certain Medicaid payments made after age 55 or for permanent nursing home care. In New York City, claims are made through HRA. Elsewhere, they come from the county Department of Social Services. The estate representative must address this claim before distributing assets.

10. Notify Your Parent's Employer

If your parent was working or receiving a pension, ask the employer or plan administrator about final wages, accrued vacation pay, group life insurance, 401(k) or 403(b) balances, and pension survivor benefits. Ask how they want proof of death and who they consider entitled to receive each payment.

In the First One to Three Months

11. List Assets and Identify How Each One Passes

Make a list of everything your parent owned and note how each item is titled. This list decides whether you need a court proceeding and which one.

• Bank and brokerage accounts: Is there a joint owner or a POD/TOD beneficiary? If not, the account is frozen until letters issue. See bank accounts with no beneficiary in New York and joint bank accounts and inheritance tax.
• Real property: Check the deed. In Manhattan, Brooklyn, Queens, and the Bronx, deeds are recorded with the NYC Department of Finance City Register and searchable on ACRIS. On Staten Island and in Nassau, Suffolk, and other counties, deeds are recorded with the County Clerk. Property held by spouses as tenants by the entirety passes to the surviving spouse. Property held by your parent alone requires probate or administration. If a house is in two names, see a house in two names after death.
• Co-op and rental apartments: Co-op shares are personal property, and any transfer requires the co-op board's approval under the proprietary lease. For a rent-stabilized apartment, a family member who lived there as a primary residence for at least two years before the death (one year if the family member is a senior or disabled) may have succession rights under state regulations. See apartment access after death.
• Vehicles: The New York DMV has a separate transfer process for a deceased owner's vehicle. A surviving spouse may be able to claim one vehicle up to a set value as exempt property. Otherwise the DMV will ask for letters or a statement of transfer, depending on the estate.
• Life insurance and retirement accounts: These go to the named beneficiary. File claims directly with the insurer or plan.
• Digital assets: Under EPTL Article 13-A, an executor or administrator can request access to a deceased person's online accounts. Providers usually require letters and a death certificate, and access to the content of emails may require proof that your parent consented.

12. Start the Correct Surrogate's Court Proceeding

With the original will (or confirmation that there is none), a death certificate, a list of distributees, and an estimate of the probate assets, the petition can be filed in the Surrogate's Court of your parent's county. Key points by path:

• Probate (with a will): Every distributee must be served with a citation or sign a waiver and consent. Anyone who objects can file objections; see will contests in New York.
• Administration (no will): Under SCPA §1001, priority to serve goes to the surviving spouse, then children, and so on. The court often requires the administrator to post a bond. The court may also require an affidavit of heirship or a family tree.
• Voluntary administration (small estate): The voluntary administrator files an affidavit under SCPA Article 13 and receives a short certificate that banks accept for estates within the $50,000 limit.

Court filing fees in New York are set by SCPA §2402 and are scaled to the size of the estate. As of this writing, probate and administration filing fees run from $45 for estates under $10,000 to $1,250 for estates of $500,000 or more. Check the court's current fee schedule before filing. For a realistic sense of how long each stage takes, see our sample NYC probate timeline.

13. If Bills Cannot Wait: Preliminary Letters or Temporary Administration

Probate can take months if a distributee cannot be located or someone objects. Meanwhile, property taxes, mortgage payments, co-op maintenance, and insurance still come due. New York offers two interim options, and they are not interchangeable:

• Preliminary letters testamentary (SCPA §1412): Available only when there is a will and a probate petition is pending. They let the named executor collect assets and pay necessary expenses, usually with limits set by the court.
• Temporary administration (SCPA Article 9): Used when there is no will, or when the estate needs protection and no one yet has full authority. The court appoints a temporary administrator with defined powers.

14. Forward Postal Mail Once You Have Authority

Your parent's mail will show which banks, brokers, insurers, and creditors they used. The U.S. Postal Service generally requires proof of legal authority, such as letters testamentary or letters of administration, before it will forward a deceased person's mail to someone else. Until then, collect mail at the residence if you have lawful access.

15. Handle Debts in the Right Order

Adult children are not personally responsible for a parent's debts unless they co-signed or guaranteed them. Debts are paid from the estate. Do not pay estate bills from your own funds without keeping records, and do not pay unsecured creditors before the estate's obligations are known. SCPA §1811 sets the order of payment: funeral and administration expenses come before most other debts.

Under SCPA §1802, an executor or administrator who distributes assets within seven months after letters issue, without accounting for creditors who later present valid claims, can be held personally liable. Wait for that window to pass before making significant distributions.

Tell the major credit bureaus and card issuers about the death to prevent identity theft. Cancel recurring charges once the representative has authority over the accounts.

Within Six to Nine Months

16. Surviving Spouse Rights

If your parent was married, the surviving spouse has protections a will cannot override:

• Exempt property (EPTL 5-3.1): The spouse can take certain household items, one vehicle up to a set value, and up to $25,000 in cash ahead of creditors and beneficiaries. If there is no spouse, minor children may claim this property.
• Right of election (EPTL 5-1.1-A): A spouse who receives less under the will can elect to take the greater of $50,000 or one-third of the net estate, including certain assets that pass outside probate. The election must be made within six months after letters issue and no later than two years after death.

These rules matter in second marriages, where a stepparent's rights can reduce what children receive.

17. Estate and Income Tax Filings

New York has its own estate tax, separate from the federal tax. A New York estate tax return, Form ET-706, must be filed if the gross estate plus certain adjusted taxable gifts exceeds the New York basic exclusion amount, which is adjusted every year. For deaths in 2025, the exclusion is $7,160,000. The return and any tax are due nine months after death, unless an extension is obtained.

New York has a cliff. If the taxable estate exceeds the exclusion by more than 5 percent, the exclusion is lost entirely and the whole estate is taxed. Certain gifts made within three years of death may also be added back. The federal estate tax threshold is much higher, so many New York estates owe state tax but no federal tax.

Separately, the representative must file your parent's final federal and New York income tax returns (Form 1040 and Form IT-201) and, if the estate earns income, fiduciary returns (Form 1041 and Form IT-205). Assets should be appraised as of the date of death for tax reporting and to set the new cost basis for beneficiaries.

18. Account to Beneficiaries and Distribute

After debts, expenses, and taxes are paid, the representative distributes the remaining assets under the will or EPTL 4-1.1. Beneficiaries usually sign receipts and releases, or the representative files a formal accounting with the Surrogate's Court.

Who Inherits If There Is No Will: EPTL 4-1.1 at a Glance

• Spouse and children: The spouse receives the first $50,000 plus half of the rest. The children share the remainder.
• Spouse and no children: The spouse receives everything.
• Children and no spouse: The children share everything. A deceased child's share passes to that child's own children.
• No spouse or children: The estate goes to parents, then siblings and their descendants, then more distant relatives in the order the statute sets.

Unmarried partners and stepchildren who were not adopted do not inherit under EPTL 4-1.1. For more detail, see administering an estate without a will.

Common Mistakes We See After a Parent Dies

These situations come up often in our practice. Each one is easier to fix early.

• A sibling withdraws money from a parent's account: A child who was a joint owner, an agent under a power of attorney, or simply had the ATM card sometimes takes funds before or after death. A power of attorney ends at death, and money in a sole-name account belongs to the estate. The estate representative can demand an accounting or bring a turnover proceeding in Surrogate's Court. See inheritance disputes in NYC and discovery and turnover proceedings.
• One beneficiary moves into or stays in the house: A child who lived with a parent often keeps living in the home without paying rent, taxes, or insurance. The house belongs to the estate until it is distributed, and the representative has to deal with carrying costs and any sale. See a beneficiary living in an inherited house and a brother living rent-free in the inherited house. If siblings want to keep the property, a buyout may work; see buyouts of inherited residences.
• The executor acts before being appointed: Selling property, emptying an apartment, or paying favored creditors before letters issue can expose the person to claims from other beneficiaries. If tension between a beneficiary and the executor is already building, see resolving beneficiary and executor conflicts.

Quick Reference: New York Offices and Forms

• Court: Surrogate's Court in the county of your parent's domicile.
• Death certificates: NYC DOHMH Office of Vital Records (five boroughs); local registrar or NYS Department of Health elsewhere.
• Deeds: NYC City Register and ACRIS (Manhattan, Brooklyn, Queens, Bronx); County Clerk (Staten Island, Nassau, Suffolk, and other counties).
• Estate tax: Form ET-706, due nine months after death.
• Medicaid claims: HRA in NYC; county Department of Social Services elsewhere.
• Key statutes: EPTL 4-1.1 (intestacy), EPTL 5-3.1 (exempt property), EPTL 5-1.1-A (right of election), SCPA Article 13 (small estates), SCPA §1412 (preliminary letters), SCPA Article 9 (temporary administration), SCPA §2003 (safe deposit box search), Public Health Law §4201 (disposition of remains).

Getting Help With a Parent's Estate in New York

The Law Offices of Albert Goodwin handles probate, administration, small estates, and estate disputes in Surrogate's Courts in New York City and on Long Island. We can help you identify which path applies, locate the will, file the petition, and resolve family disagreements. We have offices in Manhattan, Brooklyn, and Queens. For Brooklyn estates, see our Brooklyn estate lawyer page.

Call us at 212-233-1233 or email [email protected].

This checklist provides general information about New York law and is not legal advice. Reading it does not create an attorney-client relationship. Dollar amounts, fees, and thresholds change over time, so confirm current figures before relying on them.