Losing someone you love is hard enough without a confusing pile of paperwork waiting on the kitchen table. If you live in Manhattan and have been named executor, this checklist walks you through what New York actually asks of you, one calm step at a time. The goal here is not to overwhelm you, but to help you feel steady while you honor your family member’s wishes.
1. Gather the documents and breathe
Start by locating the original will. Under EPTL §3-2.1, a valid New York will is signed by the decedent and witnessed by two people, so the original signed copy matters. Also collect the death certificate (order several certified copies), recent bank and brokerage statements, deeds, insurance policies, and any trust paperwork. Keep everything in one folder. You do not need to act on day one; give yourself room to grieve first.
2. File the petition in New York County Surrogate’s Court
For a Manhattan resident, the estate is handled by the New York County Surrogate’s Court, located downtown. If there is a will, you petition to admit it to probate under the Surrogate’s Court Procedure Act (SCPA) and ask to be appointed executor. If there is no will, the estate passes by intestacy under EPTL Article 4, and the court appoints an administrator instead. Once appointed, you receive Letters Testamentary or Letters of Administration, your legal authority to act.
3. Notify the right people
New York requires that heirs and beneficiaries receive notice. If a will exists, the people who would have inherited without one must be served and given a chance to respond. Handling this carefully now prevents disputes later, which is especially worth it when family relationships are already tender.
4. Secure and value the assets
Open an estate bank account, redirect mail, and protect any Manhattan apartment or co-op (notify the managing agent or board). Make an inventory of accounts, real property, personal belongings, and digital assets, and note their date-of-death values. Keep estate money entirely separate from your own; clean records protect you.
5. Pay debts, taxes, and final expenses
Valid creditor claims and final bills are paid from estate funds before anything is distributed. Most New York estates owe no state estate tax, but be aware of the 2026 New York exclusion of $7,350,000, with a steep “cliff” at $7,717,500, above which the entire estate becomes taxable. File the decedent’s final income tax returns as well. When the numbers are large, professional guidance pays for itself.
6. Distribute and close
Once debts and taxes are settled, distribute what remains according to the will, or under EPTL Article 4 if there was none. Obtain signed receipts and releases from beneficiaries, then close the estate with the court. Note that assets held in a revocable living trust under EPTL Article 7 generally skip probate entirely, which is why some families plan that way in advance.
A reassuring note
You do not have to know all of this on your own. Estate administration in New York County moves at its own pace, and small missteps in filings or notices can create real delays. A New York attorney who practices before the Surrogate’s Court can shoulder the technical load so you can focus on your family. If you are settling an estate in Manhattan, consider speaking with a qualified New York attorney before you file.
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