Estate Inventory and Appraisement (New York)
IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT FORM
New York requires the fiduciary or attorney of record to file the official
Inventory of Assets form (Rule § 207.20) with the Surrogate's Court. This template
provides the substantive legal content to help you identify, classify, and value estate
assets — but you must transfer your content to the official Inventory of Assets form
before filing. The official form is available from the New York State Unified Court System at
https://www.nycourts.gov/LegacyPDFS/FORMS/surrogates/pdfs/IofA.pdf.
Do not file this document directly with the court.
INVENTORY AND APPRAISEMENT OF THE ESTATE
SURROGATE'S COURT OF THE STATE OF NEW YORK
COUNTY OF [____________________]
1. CAPTION AND CASE INFORMATION
| Party / Field | Detail |
|---|---|
| In the Matter of the Estate of: | [DECEDENT FULL LEGAL NAME], also known as [AKA, if any], Deceased |
| Court | Surrogate's Court, County of [COUNTY], State of New York |
| File No. | [____________________________________] |
| Type of Letters | ☐ Letters Testamentary ☐ Letters of Administration ☐ Letters of Administration c.t.a. |
| Date of Death | [__/__/____] |
| Date Letters Issued | [__/__/____] |
2. FIDUCIARY INFORMATION
| Field | Detail |
|---|---|
| Name | [FIDUCIARY FULL LEGAL NAME] |
| Capacity | ☐ Executor ☐ Administrator ☐ Administrator c.t.a. ☐ Voluntary Administrator |
| Mailing Address | [STREET ADDRESS], [CITY], New York [ZIP CODE] |
| Telephone / Email | [________________________________] |
| Attorney of Record (if any) | [____________________] |
| Attorney Address / Telephone | [____________________] |
3. DECEDENT INFORMATION
| Field | Detail |
|---|---|
| Full Legal Name | [DECEDENT FULL LEGAL NAME] |
| Also Known As | [AKA(s), if any] |
| Date of Death | [__/__/____] |
| Domicile at Death | [CITY / TOWN], [COUNTY] County, New York |
| Marital Status at Death | ☐ Married ☐ Single ☐ Widowed ☐ Divorced |
| Social Security No. (last 4) | XXX-XX-[____] |
4. STATEMENT OF DUTY AND FILING DEADLINE (Rule § 207.20)
Pursuant to 22 NYCRR § 207.20(a), the fiduciary or attorney of record shall furnish the Surrogate's Court with an Inventory of Assets form identifying (1) assets owned by the decedent individually (including partial interests) or payable or transferrable to the estate — indicating the total value by letter category only — and (2) non-probate assets, by checking "yes" or "no." Under § 207.20(b), the form shall be filed within nine (9) months of the date letters issued to the fiduciary, or as the court otherwise directs.
☐ This Inventory of Assets is filed within nine (9) months of the date letters issued.
☐ The court has otherwise directed filing by [__/__/____].
Failure to file (§ 207.20(c)). If not filed, the court may refuse to issue certificates, may revoke the letters, and may refuse to issue new ones until the list is filed and the fees paid as provided in SCPA § 2402; failure to file may also constitute grounds for disallowance of commissions or legal fees.
Filing fees (§ 207.20(d); SCPA § 2402). Any additional filing fees due shall be paid at the time of submission.
| Filing Fee Reconciliation | Amount |
|---|---|
| Total estate assets (for SCPA 2402 fee tier) | $[________________] |
| Filing fee due (SCPA § 2402(7)) | $[________________] |
| Filing fee initially paid | $[________________] |
| Balance / (refund) due | $[________________] |
5. VALUATION METHOD AND VALUE CATEGORIES (§ 207.20(a)(1))
The official Inventory of Assets form certifies the gross estate for tax purposes and reports each asset class by letter category only. Use the itemized schedules below to support the categories, and confirm the applicable tax valuation method and date with counsel.
| Category | Value Range |
|---|---|
| A | Under $10,000 |
| B | $10,000 to under $20,000 |
| C | $20,000 to under $50,000 |
| D | $50,000 to under $100,000 |
| E | $100,000 to under $250,000 |
| F | $250,000 to under $500,000 |
| G | $500,000 or over |
SCHEDULE A — REAL ESTATE (Form line 1 — individually owned / payable to estate)
| # | Description / Street Address | County / Block & Lot | Supporting Value | Encumbrance |
|---|---|---|---|---|
| A-1 | [________________________________] | [____________________] | $[________________] | [________________] |
| A-2 | [________________________________] | [____________________] | $[________________] | [________________] |
Schedule A Subtotal: $[________________]
SCHEDULE B — TANGIBLE PERSONAL PROPERTY & MISCELLANEOUS (Form line 7 — Miscellaneous; line 8 — Firearms)
| # | Item Description | VIN / Serial / Identifier | Supporting Value |
|---|---|---|---|
| B-1 | [Vehicle: year/make/model] | [VIN ____________________] | $[________________] |
| B-2 | [Household goods & furnishings] | [____________________] | $[________________] |
| B-3 | [Jewelry / art / antiques / collectibles] | [____________________] | $[________________] |
| B-4 | Firearms — ☐ Yes (attach firearms inventory) ☐ None | [____________________] | $[________________] |
| B-5 | [LLC / partnership / other business interest — Form line 7 unless properly classified elsewhere] | [____________________] | $[________________] |
Schedule B Subtotal: $[________________]
SCHEDULE C — CASH, BANK ACCOUNTS & INSURANCE/RETIREMENT PAYABLE TO ESTATE (Form lines 3, 4, 6)
| # | Institution / Source | Type | Acct No. (last 4) | Supporting Value |
|---|---|---|---|---|
| C-1 | [____________________] | Cash / Bank account (Form line 6) | [____] | $[________________] |
| C-2 | [____________________] | Cash / Bank account (Form line 6) | [____] | $[________________] |
| C-3 | [____________________] | Insurance payable to ESTATE (Form line 3) | [____] | $[________________] |
| C-4 | [____________________] | IRA / 401(k) payable to ESTATE (Form line 4) | [____] | $[________________] |
Schedule C Subtotal: $[________________]
SCHEDULE D — STOCKS & BONDS (Form line 2 — Stocks and Bonds)
| # | Description (issuer / type / shares or units) | Identifier (acct / CUSIP) | Supporting Value |
|---|---|---|---|
| D-1 | [Stocks (number of shares / issuer)] | [____________________] | $[________________] |
| D-2 | [Bonds / mutual funds / brokerage accounts] | [____________________] | $[________________] |
Schedule D Subtotal: $[________________]
SCHEDULE E — MORTGAGES/NOTES HELD & OTHER ASSETS (Form line 5 — Mortgages or Notes Held; line 7)
| # | Description | Identifier / Source | Supporting Value |
|---|---|---|---|
| E-1 | [Mortgages or notes held by decedent (Form line 5)] | [____________________] | $[________________] |
| E-2 | [Money owed to decedent / refunds / other] | [____________________] | $[________________] |
Schedule E Subtotal: $[________________]
6. RECAPITULATION — TOTAL ESTATE ASSETS (individually owned / payable to estate)
| Schedule | Category (Form line) | Supporting Value |
|---|---|---|
| A | Real Estate (1) | $[________________] |
| D | Stocks and Bonds (2) | $[________________] |
| C | Insurance / IRAs payable to estate (3, 4) | $[________________] |
| E | Mortgages or Notes Held (5) | $[________________] |
| C | Cash (6) | $[________________] |
| B | Miscellaneous / Firearms (7, 8) | $[________________] |
| TOTAL ESTATE ASSETS | $[________________] | |
| VALUE CATEGORY (enter LETTER on form) | ☐A ☐B ☐C ☐D ☐E ☐F ☐G |
7. NON-ESTATE (NON-PROBATE) ASSETS — CHECK YES OR NO (Form lines 9–16)
| Form Line | Non-Estate Asset | Yes / No | Detail (if yes) |
|---|---|---|---|
| 9 | Living trust | ☐ Yes ☐ No | Trustee(s): [____________________] |
| 10 | Gifts in excess of federal annual exclusion within 3 years of death | ☐ Yes ☐ No | [____________________] |
| 11 | Jointly held property (real or personal) | ☐ Yes ☐ No | [____________________] |
| 12 | Insurance payable to a beneficiary | ☐ Yes ☐ No | [____________________] |
| 13 | IRAs / 401(k)s payable to a beneficiary | ☐ Yes ☐ No | [____________________] |
| 14 | Annuities | ☐ Yes ☐ No | [____________________] |
| 15 | Powers of appointment | ☐ Yes ☐ No | [____________________] |
| 16 | Cause(s) of action pending | ☐ Yes ☐ No | Court / Index No.: [____________________] |
8. CERTIFICATION (§ 207.20)
The undersigned, a fiduciary (or attorney for the fiduciary) of the above decedent's estate, certifies that the foregoing constitutes the gross estate for tax purposes and accurately identifies whether non-estate assets exist.
Certified to be true on [__/__/____].
Signature: ______________________________________
Print Name: [FIDUCIARY FULL LEGAL NAME]
Attorney's Name: [____________________]
Attorney's Address: [____________________]
Attorney's Telephone No.: [____________________]
9. CERTIFICATE OF FILING
The Inventory of Assets is filed with the Surrogate's Court, County of [COUNTY] (22 NYCRR § 207.20(b)), within nine (9) months of the date letters issued, with any additional filing fees paid pursuant to § 207.20(d) and SCPA § 2402.
| Item | Detail |
|---|---|
| Date filed with Surrogate's Court | [__/__/____] |
| Method | ☐ In person ☐ Mail ☐ Court-authorized electronic filing |
| Filing fee paid | $[________________] |
Signature: ______________________________________
Printed Name: [FIDUCIARY / ATTORNEY NAME]
ATTACHMENTS CHECKLIST
☐ Inventory of Assets form (Rule § 207.20) — official Surrogate's Court form
☐ Firearms inventory, if applicable (Form line 8; SCPA § 2509), with a copy filed with DCJS
☐ Statements and valuation records supporting each category determination (Schedules A–E)
☐ Filing-fee computation under SCPA § 2402(7) (§ 207.20(d))
☐ Documentation of non-probate assets identified in Section 7 (trust, beneficiary, joint, annuity)
SOURCES AND REFERENCES
- 22 NYCRR § 207.20 — Inventory contents, categories, deadline, consequences, and additional fees.
- SCPA § 2402 — Surrogate's Court fee schedule.
- SCPA § 2509 — Firearms inventory and DCJS copy.
- New York State Surrogate's Court Inventory of Assets form and Firearms Inventory form.
About this template
- Last updated
- July 27, 2026
- Citations checked
- July 27, 2026
- Jurisdiction
- New York
- Category
- Estate Planning & Wills
Legal authority
- 22 NYCRR § 207.20 (Inventory of assets; Inventory of Assets form filed with Surrogate's Court within 9 months of the date letters issued)
- SCPA § 2402 (Fees of the Surrogate's Court; filing fees payable on the inventory)
- SCPA § 2509 (Particularized firearms inventory; copy filed with DCJS)
- Surrogate's Court Inventory of Assets form (official form, Rule § 207.20)
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on July 27, 2026.
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