When is the ET-85 required?

The ET-85 is required whenever you need to release an estate tax lien on real property (filed with the ET-117) or when the estate may be subject to New York estate tax. It certifies the gross value of the estate.

What is the current NY estate tax exemption amount?

For 2026, the New York State estate tax exemption is $7.16 million. Estates valued below this threshold generally don't owe estate tax, but may still need to file the ET-85 for lien release purposes.

What's the difference between ET-85 and ET-706?

The ET-85 is a certification form — a simpler filing used primarily to release estate tax liens when the estate is below the exemption. The ET-706 is the full estate tax return, required when the estate exceeds the exemption and estate tax is owed.

ET-85

New York State Estate Tax Certification

Required when an estate may be subject to NY estate tax. Reports the value of all assets and calculates any tax owed. Filed with the ET-117.

This form determines whether estate tax is owed.

The ET-85 requires a complete valuation of all estate assets — bank accounts, investments, property, and more. Underreporting triggers audits; overreporting costs the estate money. Accuracy matters.

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When do you need this form?

The estate you're administering may exceed the NY exemption amount.

This site provides general information, not legal advice. For legal counsel, consult a licensed attorney. Official forms are maintained by New York State and may change.

Frequently Asked Questions

Not sure how to fill out this form?

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Other estate tax forms

ET-117

Release of Estate Tax Lien

When someone dies owning real estate in New York, the state places a tax lien on it. That lien must be released before the property can be sold. Your title company requires this at closing.

ET-85-I

Instructions for Form ET-85

Step-by-step instructions for completing the ET-85 Estate Tax Certification form.

ET-141

New York State Estate Tax Domicile Affidavit

Required when the deceased was not a resident of New York. Establishes where they were legally domiciled at the time of death.

ET-706

New York State Estate Tax Return

The full estate tax return for estates exceeding the New York State exemption. Required for deaths on or after January 1, 2019.

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Not legal advice — estate property advisory and court filing guidance.