There are multiple versions of Form ET706. Be sure to use the version that corresponds to the decedent's date of death.Application for Release(s) of Estate Tax Lien For an estate of an individual whose date of death is on or after January 1, 2011. In New York State, the Surrogate's Court decides what happens to a person's property when that person dies. Administration is the process where the Surrogate's Court officially gives out Letters of Administration to a qualified distributee (heir) of the Decedent. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. Call 311 or 212-NEW-YORK (212-639-9675) for help. Filing the probate petition. File an estate income tax return. If the loan was not repaid prior to the date of death, any distribution from the Plan will be made net of any outstanding loan obligation.