How to Complete and File New York Form ET-85: Worksheet and ET-117

New York Form ET-85, the Estate Tax Certification, is the short-form filing an executor or estate representative uses to confirm a decedent’s estate falls under the state’s taxable threshold and to obtain the release of the automatic estate tax lien that attaches to New York real property at death. You complete the form with date-of-death asset values, have your signature notarized, attach Form ET-117 for each county where the decedent owned real property, and mail the package with a death certificate and any letters of appointment to the state’s Albany processing center. The state returns a sealed ET-117, which you then record with the county clerk to clear title.

When You Can Use ET-85 Instead of ET-706

ET-85 is the simplified alternative to Form ET-706, the full New York estate tax return. You can use it only if the estate’s estimated net value stays at or below the basic exclusion amount for the year of death. For a 2026 death, that amount is $7,350,000.¹ The figure adjusts annually under a cost-of-living formula tied to the Consumer Price Index.²

You also cannot use ET-85 if the estate is required to file a federal estate tax return. The federal threshold for 2026 is $15,000,000, well above the New York exclusion.³ If a federal return is filed for any reason, use ET-706 instead.

Why Valuation Accuracy Matters Before You File

New York’s estate tax has a cliff that punishes underestimating. If the net estate exceeds the exclusion amount by more than five percent, the exclusion disappears entirely and tax is owed from the first dollar. For 2026, the cliff sits at $7,717,500 (105% of $7,350,000). Estates falling between the exclusion and the 105% ceiling get only a partial credit that phases out as value climbs.²

If the estate is anywhere near the line, pay for careful appraisals before choosing which form to file. Filing ET-85 on an estate that actually exceeds the threshold doesn’t just delay the process; it can trigger penalties and interest once the department catches the undervaluation.

What to Gather First

Pull these together before opening the form:

A photocopy of the death certificate. The decedent’s legal name, Social Security number, date of death, and county of residence come from here.
Date-of-death fair market values for every asset. Bank and brokerage statements from the day of death, insurance policy face amounts, and appraisals for real estate and valuables are the baseline. Original cost and current value don’t matter; only the value on the date of death does.
The legal description of any New York real property, copied verbatim from the most recent recorded deed. Transcription errors here are a leading cause of processing delays.
Letters Testamentary or Letters of Administration, if the court has issued them and you haven’t already sent a copy to the department.⁴
A copy of the will, if one exists.
Form ET-14 (Estate Tax Power of Attorney), only if an attorney or other representative is handling the filing on the executor’s behalf.
Form ET-141 (Domicile Affidavit), required only if the decedent was not a New York resident at death.

Also download the current version of ET-85 from the Department of Taxation and Finance rather than reusing an old copy. The department revises the form periodically, and an outdated version is grounds for rejection.⁵

Filling Out the Form

Decedent and Representative Information

The top of the form asks for the decedent’s last name, first name, middle initial, Social Security number, address at time of death, date of death, and county of residence. Check the Social Security number against the death certificate; a transposed digit will stall the filing.⁴

Below that, enter information for the attorney or authorized representative (if any) and the executor. If no executor has been appointed, the applicant, typically a beneficiary or someone with an interest in the estate, fills in their own information in the executor area. When there are multiple executors, enter one primary executor (preferably a New York resident) and attach a separate list of the others with their addresses and Social Security numbers.⁴

The 13-Line Net Estate Worksheet

The middle of the form is a worksheet that calculates the estimated net estate. Enter date-of-death fair market values on each line regardless of where the assets sit or whether they were held solely or jointly:⁶

Line 1: Real property
Line 2: Bank deposits, mortgages, notes, and cash
Line 3: Stocks and bonds
Line 4: Life insurance
Line 5: Annuities
Line 6: Retirement benefits
Line 7: Miscellaneous assets (vehicles, boats, collectibles, and similar items)
Line 8: Taxable gifts made during the three years ending on the date of death that would not otherwise be included in the federal gross estate
Line 9: Includible QTIP property (qualified terminable interest property from a prior spouse’s estate)
Line 10: Estimated litigation awards
Line 11: Total of lines 1 through 10
Line 12: Estimated deductions (debts, funeral expenses, administration costs)
Line 13: Estimated net estate (line 11 minus line 12)

Every line needs a value, even if that value is zero. Line 13 is the figure the state compares against the exclusion amount.

Checkboxes and Yes/No Questions

Below the worksheet, the form runs through a short set of yes/no questions: whether releases of lien were previously issued, whether the decedent was a partner in a partnership, whether a surviving spouse exists, and whether a nonresident decedent owned real or tangible personal property in New York. Answer each. If you are requesting a release of lien, mark that box and enter the total number of counties where real property is located.⁶

Signature and Notarization

The executor or applicant must sign the form, and the signature must be notarized. An attorney or representative can prepare the form but cannot sign in place of the executor unless a valid power of attorney is on file.⁴ Missing notarization is the single most common reason ET-85 packages come back unprocessed.

Attach an ET-117 for Each County

If the estate holds New York real property or a cooperative apartment, you do not wait for the state to issue a release. You fill out Form ET-117 yourself and submit it with ET-85. The state validates ET-117 by affixing the state seal and returns the stamped copy to you.⁷

Use a separate ET-117 for each county where real property is located, and a separate form for each cooperative housing corporation.⁴ The property description on ET-117 must match the recorded deed exactly. The release is not valid unless the state seal is affixed, and the department will not seal a form whose description doesn’t match land records.⁸

Where to Mail It

Send the completed ET-85, all attached ET-117s, and every supporting document to:⁴

NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

Standard U.S. Mail works. If you use a private carrier, check Publication 55 for approved services. Certified mail with a return receipt is a reasonable choice when you want proof of delivery. Do not schedule a real estate closing until the validated release comes back; the department is explicit on this point.⁷

Why Packages Get Sent Back

The department returns filings by mail without calling for corrections, so any of these will restart your clock:

No notarization on the executor’s or applicant’s signature.
No photocopy of the death certificate attached.
A property description on ET-117 that doesn’t match the recorded deed.
Blank lines in the 13-line worksheet where a zero belonged.
An outdated version of the form.⁵
Missing Letters Testamentary or Letters of Administration when they’ve been issued but not previously sent to the department.

Processing Time and Recording the Release

The department’s stated processing time for a complete application is three to four weeks, plus another seven to ten business days for return mail.⁷ Budget roughly five to six weeks from mailing to receipt of the sealed ET-117.

When the validated release arrives, file it with the county clerk in the county where the real property sits. The ET-117 itself instructs filing with the county clerk or commissioner of deeds.⁸ Recording fees vary by county; the base fee under CPLR 8021 starts at five dollars plus three dollars per page, but county surcharges push the actual cost higher.⁹ Call the clerk’s office for the exact amount before you go.

Recording is the step that actually clears title. Until the release shows up in the county’s land records, title insurers will not insure a sale or transfer. Property in more than one county needs a separately validated ET-117 recorded in each.

1
New York State Department of Taxation and Finance. Estate Tax
2
New York State Senate. New York Tax Code 952 – Tax Imposed
3
Internal Revenue Service. Whats New – Estate and Gift Tax
4
New York State Department of Taxation and Finance. Instructions for Form ET-85
5
New York State Department of Taxation and Finance. Estate Tax Forms – Current Period
6
New York State Department of Taxation and Finance. New York State Estate Tax Certification
7
New York State Department of Taxation and Finance. Release of Estate Tax Lien
8
New York State Department of Taxation and Finance. Form ET-117 – Release of Lien of Estate Tax
9
New York State Archives. New York Code CPLR 8021 – County Clerks Other Than as Clerks of Court