Estate Planning for Immigrant Families in New York

If you are an immigrant, a green-card holder, a non-citizen spouse, or part of a mixed-status family living in New York, you can absolutely build a complete estate plan here — and you should. New York estate law lets non-citizens own property, sign valid wills, create trusts, and name agents, and it lets foreign relatives inherit New York assets. The catch is that a few rules work differently when citizenship status enters the picture, and the federal immigration side of your life is a separate legal track entirely. This post is a practical, step-by-step checklist of what to do next, written for families navigating both worlds at once.

Why Immigration Status Changes the Estate Plan

Estate planning is governed by New York State law. Immigration is governed by federal law and handled through USCIS. They rarely touch — but where they do, the consequences are real.

The clearest example is the non-citizen surviving spouse. The federal unlimited marital deduction, which normally lets one spouse pass assets to the other tax-free, does not apply when the surviving spouse is not a U.S. citizen. The standard fix is a QDOT (Qualified Domestic Trust), which holds the assets for the non-citizen spouse so the tax treatment works correctly. If you are a couple where one spouse is a citizen and one is not, this is the single most important item on your checklist.

Foreign heirs are another point of intersection. Non-resident, non-citizen relatives can inherit New York property — status does not bar inheritance — but it adds documentation and tax-withholding steps when the estate is settled. Plan for the paperwork now so your family is not scrambling later.

Your New York Estate-Planning Checklist

Here is the practical order of operations for an immigrant family in New York:

• Sign a valid will. Under EPTL §3-2.1, a New York will needs two attesting witnesses, the testator signs at the end, and the will is published (declared) to the witnesses. Without a will, EPTL Article 4 (intestacy) decides who inherits — which may not match your wishes, especially in blended or cross-border families.
• Consider a trust. Under EPTL Article 7, a revocable living trust avoids probate (but gives no estate-tax savings). An irrevocable trust can reduce tax, protect assets, and support Medicaid planning — note the 5-year look-back. A special needs trust (EPTL 7-1.12) protects a disabled beneficiary’s benefits.
• Add a QDOT if a spouse is a non-citizen. This preserves the marital tax treatment that the deduction otherwise denies.
• Sign a durable power of attorney. New York uses the 2021 statutory short form under GOL §5-1513. See our power of attorney guide.
• Sign a health care proxy. Authorized under Public Health Law Article 29-C, it names who speaks for you medically. Learn more on our healthcare proxy page.
• Check your estate-tax exposure. Review the numbers in our NY estate tax guide.

New York Estate Tax: Mind the Cliff

New York has its own estate tax, separate from the federal one. For 2026 the basic exclusion is $7,350,000. The trap is the New York “cliff”: at 105% of the exclusion — $7,717,500 — an estate loses the entire exemption, not just the portion above the line. For families with New York real estate, business interests, or cross-border assets that can quietly add up, careful planning around this threshold matters. The estate-tax guide linked above walks through it in plain language.

Where Immigration Help Fits In

Be honest with yourself about which problem you are solving. Morgan Legal Group handles the New York estate and estate-planning side — wills, trusts, QDOTs, probate in the Surrogate’s Court, and the tax planning above. We do not handle immigration petitions, and you should be wary of anyone who claims to do everything.

Because immigration is federal, an immigration attorney can represent families anywhere in the country, including New York clients. For the federal immigration side — petitions, status questions, and family matters — families should consult an immigration lawyer serving Miami families. Fitenko Law works with Russian- and Ukrainian-speaking families across Miami and South Florida, and as a federal practice they can assist clients regardless of where they live. The right move is almost always two specialists: one for New York estate law, one for immigration.

Frequently Asked Questions

Can a non-citizen sign a valid will in New York?
Yes. New York does not require citizenship to make a will. As long as EPTL §3-2.1 formalities are met — two witnesses, signature at the end, and publication — your will is valid.

My spouse is not a U.S. citizen. Do we really need a QDOT?
If you want the marital tax treatment that the unlimited marital deduction normally provides, yes. That deduction does not apply to a non-citizen surviving spouse, and a QDOT is the standard solution.

Can my relatives overseas inherit my New York property?
Yes. Non-resident, non-citizen heirs can inherit. Their status does not block inheritance, but it adds documentation and possible tax-withholding steps during settlement.

Should one attorney handle both my estate plan and my immigration case?
Usually not. Estate planning is state law and immigration is federal law — they are distinct practice areas. Use a New York estate attorney for one and an immigration attorney for the other.

Next Steps

For the New York estate and estate-planning side — your will, trusts, a QDOT if you need one, and the estate-tax cliff — consult Morgan Legal Group. You can start by reviewing our NY estate tax guide or booking a consultation at calendly.com/russel-morgan/30min.

For the federal immigration side, reach out to the immigration counsel referenced above. Two specialists, working in parallel, give your family the protection it deserves on both fronts.