What to Do When Someone Dies in New York: A Complete Guide
What to Do When Someone Dies in New York: A Complete Guide
When someone dies in New York, your first actions are: confirm the death with a medical professional, contact a funeral home, and locate any will or estate plan. This guide walks you through each required step in order, with specific New York statutes, deadlines, and fees so you know exactly what to do and when.
The First 24 to 48 Hours
The hours right after a death involve time-sensitive steps under New York law.
Confirm the death. If the death happens at home and the person was under hospice care, the hospice nurse or attending physician will pronounce death and handle the medical certification. If the death was unexpected, call 911. In New York City, the Office of Chief Medical Examiner (OCME) investigates all unnatural or unattended deaths across all five boroughs. Outside NYC, the county coroner or medical examiner responds depending on the county.
Contact a funeral home. The funeral director initiates the death certificate through New York's electronic death registration system (eVital). They coordinate with the physician or medical examiner, handle body transport, and apply for the burial or removal permit. No disposition of the body can occur without a permit (N.Y. Public Health Law ss 4144-4145).
Note the cremation waiting period. New York requires a 24-hour waiting period between the time of death and when cremation may take place. A cremation authorization form must be signed by the person with disposition authority under PHL ss 4201, witnessed by a licensed funeral director. Pacemakers and radioactive implants must be removed before cremation.
Locate key documents now. Before you contact banks or courts, find these:
- The will (the original, not a copy)
- Any trust documents
- Life insurance policies
- Financial Power of Attorney (now void upon death)
- Health Care Proxy (now void upon death)
- Living will
- Property deeds, vehicle titles, and financial account statements
Do not spend money from the deceased's accounts. Until a court appoints someone to manage the estate, no one has legal authority over individually held accounts. Joint accounts with right of survivorship remain accessible to the surviving owner.
Getting Death Certificates in New York
Order 10 to 15 certified copies. Banks, insurance companies, brokerage firms, DMV, and the Surrogate's Court each require their own certified original. Photocopies are not accepted. See the full guide to death certificates in New York for detailed ordering instructions.
Important: New York has a split system. Deaths outside NYC are handled by the NYS Department of Health in Albany ($30 per copy). Deaths within the five boroughs are handled by the NYC Department of Health and Mental Hygiene ($15 per copy plus processing fees). The NYS DOH does not have records for NYC deaths.
Notifying Agencies and Canceling Accounts
Work through this list systematically. Each agency has its own process.
Social Security Administration. Call 1-800-772-1213. The funeral home typically reports the death, but call to confirm. If the deceased received benefits, the payment for the month of death must be returned. Ask about the $255 lump-sum death payment (apply via Form SSA-8 within 2 years of death). Ask about survivor benefits: a surviving spouse may receive up to 100% of the deceased's benefit at full retirement age; eligible children may receive 75%.
Banks and financial accounts.
- Joint accounts with right of survivorship: the surviving owner has immediate access. Bring a certified death certificate to the bank. Under N.Y. Banking Law ss 675, accounts with survivorship language vest in the survivor.
- Payable-on-death (POD) accounts: pass directly to the named beneficiary. Bring a death certificate and valid ID.
- Totten trust accounts ("in trust for" accounts): pass to the named beneficiary under EPTL ss 7-5.1.
- Individual accounts without POD or beneficiary designation: you need Letters Testamentary or Letters of Administration from the Surrogate's Court before the bank will release funds.
Retirement accounts and life insurance. These pass directly to named beneficiaries. Contact the plan administrator or insurance company with a certified death certificate and a completed beneficiary claim form.
Vehicles. For a single vehicle valued at $25,000 or less, the surviving spouse or next of kin can use DMV Form MV-349 (Transfer of Vehicle Registered in Name of Deceased Person) to transfer title. For vehicles over $25,000 or multiple vehicles, Letters Testamentary or Letters of Administration are required.
Real property. New York now recognizes transfer-on-death (TOD) deeds, effective July 19, 2024 (N.Y. Real Property Law ss 424). If the deceased filed a TOD deed before death, the property transfers outside probate. If no TOD deed exists, the property must go through probate.
Utilities, subscriptions, and credit cards. Cancel subscriptions. For credit cards in the deceased's name only, the estate is responsible. Notify each issuer in writing with a death certificate.
New York unclaimed property. Check the NYS Comptroller's Office of Unclaimed Funds at ouf.osc.ny.gov for any accounts you cannot locate.
Probate in New York: What You Need to Know
Probate in New York is handled by the Surrogate's Court, not a "probate court." Each of New York's 62 counties has its own Surrogate's Court. For a detailed walkthrough, see how probate works in New York.
What goes through probate. Only assets titled solely in the deceased's name with no beneficiary designation. The following assets skip probate entirely:
- Joint accounts with right of survivorship
- POD and Totten trust bank accounts
- TOD deeds (N.Y. RPL ss 424, effective July 19, 2024)
- Retirement accounts with named beneficiaries
- Life insurance with named beneficiaries
- Property held in a revocable living trust
- Tenancy by the entirety (married couples)
Two main probate paths in New York:
Small estate (voluntary administration) (SCPA Article 13): No real property involved, gross personal property $50,000 or less. Filing fee: $1.00. No bond required. No waiting period. The qualifying person files an affidavit with the Surrogate's Court.
Full probate (SCPA Article 14): Required when the estate includes real property or personal property exceeding $50,000. Filing fees range from $45 to $1,250 based on estate value. Timeline: 7 to 15 months for uncontested estates.
Creditor claims. Creditors have 7 months from the date letters were first issued to present claims (SCPA ss 1802). This sets a minimum floor for how long an estate stays open.
For more detail on executor duties in New York, see the full executor guide.
Equitable Distribution: A New York-Specific Issue
New York is an equitable distribution state, not a community property state. This directly affects who owns what after a death.
The rule. Under N.Y. Domestic Relations Law ss 236(B), marital property is divided fairly but not necessarily equally. For estate purposes, each spouse owns their own separate property and their share of marital property. Unlike community property states such as Texas and California, there is no automatic 50/50 split.
Intestate succession (EPTL ss 4-1.1):
- Spouse, no children: the surviving spouse receives the entire estate.
- Spouse plus children: the surviving spouse receives the first $50,000 plus one-half of the residuary estate. Children split the remaining half by representation.
- Children, no spouse: children receive the entire estate.
- No spouse, no children: parents inherit. If no parents, then siblings.
Spousal right of election (EPTL ss 5-1.1-A). A surviving spouse cannot be completely disinherited. The spouse may elect to take the greater of $50,000 or one-third of the net estate, regardless of what the will says. The election must be filed within 6 months of issuance of letters or 2 years of death, whichever is earlier.
New York HAS a State Estate Tax
Unlike Texas and Florida, New York imposes a state estate tax with a critical "cliff" provision. See the full guide on estate and inheritance tax in New York.
2026 exclusion: $7,350,000. Estates at or below this amount owe $0 in state estate tax.
The cliff. If the taxable estate exceeds 105% of the exclusion ($7,717,500 in 2026), the entire exclusion is lost and the estate is taxed from dollar one. An estate worth $7,750,000 could owe approximately $600,000 in state estate tax, while an estate worth $7,500,000 owes approximately $5,000 to $7,500.
No portability. Unlike the federal system, New York does not allow portability of unused exclusion between spouses. Each spouse must plan independently.
No inheritance tax. New York does not have an inheritance tax. The estate pays the tax before assets are distributed; beneficiaries do not pay tax on what they receive.
State income tax. New York does have a state income tax. A final NY state income tax return (Form IT-200 or IT-201) must be filed for the year of death.
Medicaid Estate Recovery (MERP) in New York
If the deceased received New York Medicaid, the state may file a claim against the estate to recover what it paid for certain services. The Office of the Medicaid Inspector General (OMIG) administers recovery.
Who is affected: Recipients who were age 55 or older when benefits were received, or permanently institutionalized.
Expanded definition of estate: New York's MERP reaches beyond probate assets to include jointly held property, life estate interests, living trust assets, and jointly held financial accounts.
When recovery is prohibited:
- A surviving spouse is alive
- A surviving child under 21
- A surviving child who is certified blind or disabled
When recovery is deferred:
- An heir lawfully resides in the home and is unwilling to sell
- A sibling with equity interest lived in the home at least 1 year before institutionalization
- An adult child lived in the home at least 2 years before institutionalization and provided care that may have delayed it
If the deceased received Medicaid benefits, consult an elder law attorney before distributing any estate assets.
Ongoing Tasks Timeline
| Timeframe | Task |
|---|---|
| First 24-48 hours | Confirm death, contact funeral home, call 911 if unexpected, notify immediate family |
| First week | Order 10-15 death certificates, secure the home, locate will and financial documents, notify SSA |
| Weeks 2-4 | File for probate (if needed), notify banks and creditors, apply for life insurance and survivor benefits |
| Within 7 months | Creditor claims period from date letters were issued (SCPA ss 1802) |
| Within 9 months | NY estate tax return due (Form ET-706) if applicable; federal estate tax return (Form 706) if applicable |
| April 15 following year | Final federal income tax return (Form 1040), final NY state income tax return, estate income tax (Form 1041 if applicable) |
Frequently Asked Questions
How long does probate take in New York? Small estates (voluntary administration) can be completed in days. Full uncontested probate typically takes 7 to 15 months. Contested or complex estates can take 12 to 24 months or longer. NYC counties generally have longer timelines due to heavier caseloads.
Does New York have a state estate tax? Yes. The 2026 exclusion is $7,350,000, but the 105% cliff means estates just above $7,717,500 lose the entire exemption and are taxed from dollar one. Rates range from 3.06% to 16%.
What if the deceased had no will in New York? Dying without a will means the estate is distributed under EPTL ss 4-1.1. The Surrogate's Court appoints an administrator. The surviving spouse receives the first $50,000 plus half of the residuary if there are children. If there are no children, the spouse receives the entire estate.
What is the $255 Social Security death benefit? A one-time payment of $255, payable to the surviving spouse who was living in the same household, or to a dependent child receiving benefits. Apply using Form SSA-8 within 2 years of death. Call 1-800-772-1213.
Can I avoid probate entirely in New York? Yes, if all assets have beneficiary designations, are held jointly with right of survivorship, are in a trust, or are covered by TOD deeds. For personal property under $50,000 with no real property, the small estate affidavit avoids full probate.
What to Do Next
Kaira organizes every step for your state — deadlines, forms, and next actions — so nothing gets missed. See how it works.
This guide was researched using New York statutes current as of April 2026. Laws change. For complex estates, contested probates, or estate tax cliff planning, consult a New York-licensed attorney.
Sources: N.Y. SCPA (Surrogate's Court Procedure Act); N.Y. EPTL (Estates, Powers & Trusts Law); N.Y. PHL ss 4141, 4144, 4145, 4201; N.Y. Tax Law Art. 26; N.Y. Banking Law ss 675; N.Y. RPL ss 424; health.ny.gov; tax.ny.gov; nycourts.gov; ssa.gov