You will have to file all necessary tax forms and open a checking account in the name of the estate to pay any estate expenses. Form 1041 is the income tax return of a decedent's estate after they have passed away.Payments made during the day should be brought to the Tax Collector's payment window at the front window in the Municipal Building. Please mail tax payments to:. New York State's estate tax is calculated using the tax table provided on Form ET706. There are multiple versions of Form ET-706. This transmits revised IRM 3.11. You may be able to file the papers over the Internet using NYSCEF, the New York State Courts Electronic Filing system. You may have to file final personal income tax returns for the deceased, estate income tax returns, and estate tax and gift tax returns if applicable.