Letters Testamentary vs. Letters of Administration: A New York City Executor’s Checklist

Before you can pay a single estate bill, close a bank account, or sell a co-op in Manhattan, you need legal authority. In New York, that authority comes in the form of court-issued certificates called Letters. Which kind you need depends on one thing: whether the person who died left a valid will. This checklist breaks down the difference for families settling an estate in New York City.

The Core Difference, in One Line

• Letters Testamentary are issued to the executor named in a valid will admitted to probate.
• Letters of Administration are issued to an administrator when there is no will (intestacy under EPTL Article 4) or no named executor able to serve.

Both are granted by the Surrogate’s Court under the SCPA, and both are the documents banks, brokerages, and the city’s recording office will demand before they let you act.

Checklist: Getting Letters Testamentary

1. Locate the original will (a photocopy is rarely enough) and confirm it meets EPTL §3-2.1 execution requirements.
2. File a probate petition in the Surrogate’s Court for the borough where the decedent lived—Kings, New York, Queens, Bronx, or Richmond County.
3. Serve citation on or obtain waivers from all distributees (the people who would inherit if there were no will).
4. File the death certificate and the original will with the court.
5. Once the will is admitted, the court issues Letters Testamentary to the named executor.

Checklist: Getting Letters of Administration

1. Confirm there truly is no will and no later codicil.
2. Identify who has priority to serve under SCPA — typically the surviving spouse, then children, then more distant relatives.
3. File an administration petition in the correct borough’s Surrogate’s Court.
4. Obtain consents or serve citation on everyone with equal or higher priority.
5. Post a surety bond if the court requires one (more common in administration than in probate).
6. The court issues Letters of Administration once it is satisfied with the petition.

What Your Letters Actually Let You Do

With certified Letters in hand, the fiduciary can collect assets, open an estate bank account, access safe deposit boxes, file the decedent’s final income tax return, pay valid debts, and ultimately distribute what remains. Order several certified copies—each NYC bank branch, transfer agent, and the city register’s office may want its own.

Why the Distinction Matters for NYC Estates

City estates often include a co-op share, a condo, or a rent-stabilized lease, and managing agents will not deal with you informally. A named executor with Letters Testamentary generally moves faster because the will already states who is in charge. An administrator may face a bond requirement and the cost that comes with it. If a New York estate is large enough to trigger the 2026 NY estate tax exclusion of $7,350,000—with the cliff at $7,717,500 above which the full estate is taxed—the fiduciary also handles the estate tax filing.

A Note on Speaking With a New York Attorney

Petition defects, priority disputes, and bonding issues routinely delay Surrogate’s Court appointments. Because the rules differ for each borough and each estate, it is wise to consult a New York attorney before filing so your Letters issue cleanly the first time.