Disclaimer: This blog post is provided for informational purposes only and does not constitute legal or tax advice. Estate tax laws and notarial requirements are subject to change. Please consult a qualified estate attorney or tax professional for advice specific to your situation. The information in this article is based on New York State and federal regulations as of July 2026.
Managing an estate is one of the most important responsibilities an executor can undertake. Beyond gathering assets, paying debts, and distributing inheritances, there is one detail that often slips through the cracks until it becomes a problem: proper notarization.
As a New York State Remote Online Notary, I’ve witnessed executors and estate administrators who discover too late that their estate tax return is incomplete or invalid because certain documents were never properly notarized. This blog is designed to walk you through exactly what needs a notary’s seal before you file, so you can avoid costly delays and give yourself peace of mind during an already difficult time.
Why Estate Tax Returns Matter
Before we dive into the specifics of notarization, let us first understand why filing an estate tax return is so important.
New York State Estate Tax
New York has its own estate tax with a basic exclusion amount of $7,350,000 for estates of individuals who died in 2026. This means if the total value of the decedent’s estate exceeds this threshold, a New York State estate tax return must be filed using Form ET-706.
Here is something most executors do not realize: New York’s estate tax is what accountants call a “top-heavy” or “tapered” tax. The tax is computed on the entire value of the estate using graduated rates starting at 4 percent and climbing to 16 percent for estates over $20 million – not just on the amount above the exclusion. The state then credits you for the tax that would have been owed on the first $7,350,000. This means even a modest estate just over the threshold can owe a surprisingly steep bill, because the first million is taxed at the highest bracket before the credit kicks in. This is why accurate appraisals matter so much – overvaluing the estate even slightly pushes more into the higher brackets before the credit applies, while undervaluing can lead to underpayment penalties.
The filing deadline is nine months after the decedent’s date of death. If you need more time, you may apply for an extension of up to six months using Form ET-133, Application for Extension of Time to File and or Pay Estate Tax. Payment extensions of up to four years may also be granted if paying within nine months would cause undue hardship to the estate.
Federal Estate Tax
The federal estate tax exclusion was raised to $15,000,000 for calendar year 2026 by the Working Families Tax Cuts Bill (Public Law 119-21). This means many estates that would have filed a federal Form 706 last year will no longer need to do so. However, if you want to elect portability – transferring the deceased spouse’s unused exclusion amount to the surviving spouse – you still need to file Form 706.
The IRS also redesigned Form 706 and its accompanying schedules for 2025 and 2026 filings. New schedules have been added, including Schedule T for taxable gifts reconciliation and Schedule W for tracking the deceased spousal unused exclusion amount. If the decedent made gifts within three years of death, make sure those gift tax returns (Form 709) are clearly labeled as exhibits to the estate tax return, as the IRS specifically requires this.
And here is the key point that many executives overlook: New York requires a copy of the federal estate tax return (Form 706) to be submitted with your New York Form ET-706, even if the estate is below the federal filing threshold. You will also need to include all applicable schedules, so do not skip completing the federal forms simply because the estate does not cross the $15 million threshold.
What Documents Require Notarization
The estate tax process involves multiple documents where a notarial act is required. Here is what you need to know.
- Executor Affidavit or Decedent’s Estate Affidavit
When a decedent did not have a will or when the estate is intestate, New York law often requires an Affidavit of Heirs or an Executor’s Affidavit to establish who the rightful executor or administrator is. This affidavit must be sworn before a notary public. The notary verifies the identity of the affiant, administers an oath, and then affixes their notarial seal.
If you are the executor named in a will, you will need to obtain Letters Testamentary from the Surrogate’s Court. The petition and supporting documents for this court appointment also typically require notarized affidavits.
- Affidavit of Value for Small Estates
New York has a small estate provision. If the estate is valued at $55,000 or less, you may use an Affidavit of Heirs and Next of Kin to transfer assets without formal probate. This affidavit must be notarized. Even if the estate qualifies for federal or state estate tax filing, certain smaller assets within the estate may still be transferred via notarized affidavits to simplify the process.
- Appraisal Statements
Professional appraisals of real estate, businesses, jewelry, art, and other significant assets often include a sworn statement from the appraiser attesting to the accuracy of the valuation. While the appraiser’s signature itself carries weight, the accompanying statement is frequently notarized to confirm the identity of the appraiser and the date the appraisal was made. Some financial institutions and the Tax Department require the appraisal report to include a notarial acknowledgment before accepting it as supporting documentation.
- Trust Documents
If the decedent held assets in revocable living trusts, the successor trustee will need to execute a trustee affidavit or certificate of trust to establish their authority over the assets. These documents must be signed before a notary. The notary certifies that the trustee’s signature is genuine and that the trustee is acting under oath.
- Transfer of Financial Assets
Banks, brokerages, and other financial institutions typically require a Transfer of Assets form or a Fiduciary Affidavit to release funds from the decedent’s accounts. These forms contain statements sworn by the executor and must be notarized before the institution will honor them. Without the notarial seal, the bank will not release the funds, and this delay can cascade into missed payment deadlines.
- Real Property Transfers
If the estate includes real property, the deed transferring the property to the beneficiaries or to a buyer must include a notarized acknowledgment from the executor or administrator. In New York, the notary confirms the signer’s identity and administers a jurat or acknowledgment. This notarial act is what makes the deed legally recordable in the county clerk’s office.
- Estate Tax Return Signatures
The executor signs Form ET-706 under penalties of perjury. While the estate tax return itself does not require a notarial seal on the signature line, any affidavits and supporting statements attached to the return must be properly notarized. This includes the Form ET-141, New York State Estate Tax Domicile Affidavit, which non-residents must file with their estate tax return.
- Self-Selected Appraisers
The IRS allows estates to use self-selected appraisers rather than relying solely on the IRS’s own appraisal. To claim the self-selected appraiser method, the appraiser must provide a statement that they possess the appropriate credentials, and this statement should be notarized. The notary confirms that the appraiser is indeed the person swearing to their qualifications.
The Remote Online Notary Process
In New York State, you are no longer required to travel to a physical notary’s office. Remote Online Notarization, or RON, has been available since 2020 and allows you to complete all notarial acts through a live video connection.
Here is how it works from start to finish:
- You create an appointment with a commissioned RON notary in New York State.
- You connect via secure video link. The notary will see you in real time throughout the entire process.
- Identity verification: The notary will examine your government-issued photo identification using credential analysis. In New York, the notary may also use biometric facial matching and knowledge-based questions to confirm your identity.
- The notary administers the oath or acknowledgment. You will verbally affirm that the statements in the document are true and correct.
- The notary applies their electronic notarial seal and signature to the document. The notary is required to maintain an audio recording of the session for at least ten years.
- You receive the notarized document electronically, usually within minutes.
One thing to keep in mind: if you choose to use RON, you must be physically located within New York State during the notarial act. The notary is commissioning to New York law, and the notarial act is only valid if both the notary and you are within state boundaries at the time.
Common Mistakes Executives Make
Mistake 1: Waiting Until the Last Minute
The nine-month filing deadline may seem generous, but gathering all documents, obtaining appraisals, completing forms, and coordinating notarizations takes time. I recommend beginning the notarization process as soon as you have your Letters Testamentary or Letters of Administration in hand.
Mistake 2: Assuming All Signatures Are Valid Without Notarization
Many people believe that the executor’s signature on a document is enough on its own. While the estate tax return itself does not require a notarial seal, the supporting affidavits and certificates absolutely do. An unnotarized affidavit is essentially worthless when it comes to proving facts to the Tax Department or the Surrogate’s Court.
Mististake 3: Using Expired Identification
When you appear for a remote online notarial act, the notary will check your identification. If your driver’s license or state ID has expired, the notary cannot verify your identity. Make sure you have a current, unexpired government-issued photo ID before your scheduled appointment.
Mistake 4: Forgetting About Non-Resident Affidavits
If the decedent was not a New York State resident, the estate must file Form ET-141, the Estate Tax Domicile Affidavit. This document must be signed and notarized. Many executors forget this requirement, and the Tax Department will return the return without processing it.
Mistake 5: Mixing Up Acknowledgments and Jurats
Not all notarial acts are the same. An acknowledgment confirms that you signed a document voluntarily. A jurat is an oath where you swear under penalty of perjury that the contents of the document are true. Different documents require different notarial acts. Your notary will know which one to use, but it is helpful for you to understand the distinction.
A Step-by-Step Checklist for Executives
Here is a practical checklist you can follow to ensure all your documents are properly notarized before filing your estate tax return:
- Obtain the death certificate and multiple certified copies.
- Obtain Letters Testamentary or Letters of Administration from the Surrogate’s Court.
- Gather all trust documents, wills, and powers of attorney that the decedent executed.
- Order professional appraisals for real estate, businesses, and other significant assets.
- Complete and notarize the Executor’s Affidavit or Affidavit of Heirs if required.
- Complete and notarize any trustee certificates or fiduciary affidavits.
- Complete Form ET-141 if the decedent was a non-resident, and have it notarized.
- Sign and notarize transfer forms for financial accounts and real property.
- Complete Form ET-706 and attach a copy of the federal Form 706, along with all supporting schedules.
- Attach all notarized affidavits, appraisal statements, and certificates to the return package.
- Mail the complete package to the NYS Estate Tax Processing Center at PO Box 15167, Albany, NY 12212-5167.
After the Tax Department processes your return, they will issue a closing letter certifying that no further estate tax is due. Most closing letters arrive about nine months after filing, though audited returns may take longer. You will want to keep this letter with your estate records – title companies, banks, and even beneficiaries often request it as proof that the estate’s tax obligations are settled.
For the federal estate tax return, the IRS also provides a closing letter, though the IRS reduced the user fee for this service to $56 effective May 2025 (down from $67). If you prefer, the IRS now allows you to obtain an account transcript from the estate’s online account instead of paying the closing letter fee, though the transcript is not as universally recognized by third parties as the formal closing letter.
What About Penalties and Late Filing?
New York State imposes penalties for late filing and late payment. The late filing penalty is 5 percent of the tax due for each month or part of a month the return is late, up to a maximum of 25 percent. The late payment penalty is a half percent per month on the unpaid balance, also up to 25 percent. In addition, interest is compounded daily on any underpayment.
If your return is more than 60 days late, the penalty will not be less than $100 or 100 percent of the tax required to be shown, whichever is less.
These penalties can add up quickly, and much of the delay comes from missing notarial acts. Proper notarization from the beginning saves you from having to re-file or send corrections months later.
How Remote Online Notarization Saves Time
If you or the beneficiaries of the estate are scattered across the state, RON eliminates the need to coordinate in-person appointments. You can notarize documents from your home office, a law office, or even a hospital if circumstances require. The entire process takes about 10 to 15 minutes per document, and the notarized files are delivered to you electronically within minutes.
The New York State notary fee for a remote online notarial act is $25 per act. This is a reasonable cost compared to the hours you might spend traveling to a physical notary or the penalties you could face for a late or incomplete filing.
When to Consult Your Attorney
While I can guide you through the notarial requirements, every estate is unique. If the estate includes closely held businesses, foreign property, or complex trust structures, I recommend working with an estate attorney who understands both New York and federal estate tax law. Your attorney will tell you which documents need notarization, and then you can bring those documents to a notary – whether in person or remotely.
Frequently Asked Questions
Do I need to notarize the estate tax return itself? No. The executor signs Form ET-706 under penalties of perjury, which does not require a notarial seal. However, all supporting affidavits and certificates attached to the return must be notarized.
Can I notarize documents remotely? Yes. New York State authorizes Remote Online Notarization. Both you and the notary must be physically within New York State during the notarial act.
What identification do I need for a remote notary appointment? You need a valid, unexpired government-issued photo ID such as a driver’s license, state identification card, or passport. The notary will verify your identity through credential analysis and biometric facial matching.
How long does the notary keep the recording? New York State requires the notary to retain the audio recording of the remote online notarial session for at least ten years.
Can I use RON if I am outside New York State? No. You must be physically located within New York State during the notarial act. If you are traveling or living elsewhere, you may use a notary commissioned in the state where you are located, as long as that notary’s seal will be accepted by the New York Tax Department or the relevant institution.
What if I need to amend the return later? You may file an amended Form ET-706 by marking the amended box on the front of the form. If the amendment requires new affidavits or appraisals, those documents will also need to be notarized.
A Final Word
Filing an estate tax return is not a simple task, and ensuring that every supporting document carries a valid notarial seal is a crucial step that should not be overlooked. Whether you choose to visit a notary in person or complete the process through Remote Online Notarization, the goal is the same: to present a complete, accurate, and timely return to the New York State Tax Department.
I am here to help you through this process with care and precision. If you are an executor or estate administrator in New York State and need assistance with notarizing your estate documents, please do not hesitate to reach out. My office is open, and I am ready to serve you during what is surely a challenging time.
References:
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New York State Department of Taxation and Finance. Form ET-706-I, Revised August 2024. Available at: tax.ny.gov
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Internal Revenue Service. Form 706 (Rev. August 2025)
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New York State Executive Law Section 135-c. Remote Online Notarization and Electronic Notarial Acts.
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New York State Executive Law Section 136.