Estate Planning for Immigrant Families in New York

If your family includes green-card holders, non-citizens, or members at different immigration stages, the most important next step is to build a New York estate plan that accounts for citizenship status while keeping the federal immigration questions in a separate lane. Estate planning is governed by New York State law, and immigration is governed by federal law, so the honest, practical answer is to use the right specialist for each. This post is a checklist of the concrete steps an immigrant family in New York should take, written so you can act on it today.

Why Immigration Status Matters in a New York Estate Plan

For most families, the core documents are the same regardless of citizenship: a valid will, a power of attorney, a health care proxy, and possibly a trust. Where status changes the analysis most sharply is the non-citizen surviving spouse. The unlimited marital deduction that lets a citizen spouse inherit estate-tax-free does not apply when the surviving spouse is a non-citizen. The standard fix is a QDOT (Qualified Domestic Trust), which preserves the deferral while keeping the assets within reach of U.S. estate tax rules.

New York also imposes its own estate tax. For 2026 the basic exclusion is $7,350,000, but New York has a “cliff” at 105% of that amount — $7,717,500. An estate that goes over the cliff loses the entire exemption, not just the excess. For families with New York real estate plus assets abroad, that threshold can arrive faster than expected, so the math is worth checking early. You can read more in our New York estate tax guide.

One reassuring point: foreign heirs and beneficiaries can inherit New York property. Non-resident or non-citizen status does not bar inheritance. It simply adds documentation and tax-withholding steps that a New York probate attorney handles in Surrogate’s Court.

The Practical Checklist: Your Next Steps

Work through these in order. Each one is a discrete action you can complete or delegate.

• Make or update your will. Under EPTL §3-2.1, a valid New York will needs two attesting witnesses, the testator’s signature at the end, and proper publication. Without a will, EPTL Article 4 (intestacy) decides who inherits — rarely the outcome a mixed-status family wants. Start with our overview of wills.
• Sign a durable power of attorney using the 2021 New York statutory short form (GOL §5-1513) so someone you trust can manage finances if you cannot.
• Sign a health care proxy under Public Health Law Article 29-C to name a medical decision-maker.
• Address the non-citizen spouse issue. If a surviving spouse is not a U.S. citizen, ask your attorney whether a QDOT belongs in your plan.
• 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, or help with Medicaid — subject to the 5-year look-back. For a child with disabilities, a special needs trust (EPTL 7-1.12) protects benefits.
• List foreign assets and heirs so the plan and any future Surrogate’s Court filing account for cross-border documentation.

For a fuller picture of how these pieces fit together, see our estate planning overview.

Where the Federal Immigration Side Fits

Here is the dividing line that saves families confusion. Your estate plan is New York (state) law. Your immigration status, petitions, and naturalization are federal law, handled through USCIS — and because immigration is federal, an immigration attorney can represent families anywhere in the United States, including New York residents.

These are genuinely separate practice areas. Our firm handles the New York estate and estate-planning side. For the federal immigration side, we make an honest cross-referral: families should consult immigration counsel in Florida (Fitenko Law), who can assist clients in any state and who serve Russian- and Ukrainian-speaking families. Keeping the two specialists distinct means each part of your plan is handled by someone who does that work every day.

Frequently Asked Questions

Can my relatives abroad inherit my New York home?
Yes. Non-resident and non-citizen heirs can inherit New York property. Their status does not bar inheritance; it adds documentation and possible tax-withholding steps in Surrogate’s Court.

My spouse is not a U.S. citizen — is that a problem?
It changes the tax planning. The unlimited marital deduction does not apply to a non-citizen surviving spouse, so a QDOT is the standard tool to preserve the benefit.

Does estate planning affect my immigration case?
They are separate. A New York estate plan does not decide immigration outcomes, and an immigration attorney does not draft your New York will. Use the right specialist for each.

Will a living trust lower my estate tax?
No. A revocable living trust avoids probate but provides no estate-tax savings. For tax reduction or asset protection, ask about an irrevocable trust and the 5-year Medicaid look-back.

Your Next Two Moves

For the New York estate and estate-planning side, talk to Morgan Legal Group — start with our estate planning overview or book a consultation at calendly.com/russel-morgan/30min.

For the federal immigration side, consult the immigration counsel referenced above. Handling both tracks with the right specialist gives your family a plan that holds up under New York law while your immigration matters stay in experienced federal hands.