A Will Checklist for Immigrant Families in New York

If your family includes green-card holders, naturalized citizens, and relatives who are still abroad or out of status, a valid New York will is one of the most important documents you can put in place this year. The short answer: New York lets non-citizens own property, sign wills, and name foreign heirs, and your will should still meet the same state signing rules everyone else follows. What changes for immigrant families is not whether you can plan, but the extra layers you need to think through — a non-citizen spouse, beneficiaries living overseas, and the fact that estate planning and immigration are two completely separate areas of law. This checklist walks through it using the story of one typical family.

Meet the Reyes-Volkov Family

Picture a married couple in Queens. Daniel is a naturalized U.S. citizen. His wife, Natalia, holds a green card but is not yet a citizen. They have two children born in the United States and an elderly mother, Olga, who still lives abroad and may inherit a small share of the estate. They own a co-op apartment and a modest brokerage account. Their questions are the questions almost every immigrant family asks: Who handles the apartment if something happens to one of us? Can Olga inherit from another country? And does Natalia’s green-card status change anything?

The good news is that New York does not bar non-citizens or foreign relatives from inheriting. The planning simply has to be done deliberately.

The Core New York Will Checklist

Every will in New York must follow EPTL §3-2.1, regardless of immigration status. Use this as your baseline:

• Two attesting witnesses. New York requires two witnesses to a properly executed will.
• Signature at the end. The person making the will (the testator) signs at the end of the document.
• Publication. The testator must declare to the witnesses that the document is their will.
• Name an executor and guardians. For families with minor children born in the U.S., naming a guardian is essential.
• Account for foreign and U.S.-based heirs. List beneficiaries clearly, including relatives living abroad.

If Daniel or Natalia skips these steps, the will can fail — and then New York’s intestacy rules under EPTL Article 4 decide who inherits, not the family. You can read more about how that default works on our pages covering what happens with no will and the full New York will requirements.

Why Immigration Status Matters Here

The single most important estate-tax point for the Reyes-Volkov family involves Natalia. Normally, a surviving spouse can inherit an unlimited amount from a deceased spouse free of federal estate tax through the unlimited marital deduction. That deduction does not apply when the surviving spouse is not a U.S. citizen. The standard fix is a QDOT — a Qualified Domestic Trust — which lets assets pass to a non-citizen spouse while preserving the tax deferral. For a couple where one spouse is a green-card holder, a QDOT is often the centerpiece of the plan.

Situation	New York / federal treatment
Non-citizen surviving spouse	Unlimited marital deduction does NOT apply; QDOT is the standard solution
Foreign relative inheriting	Allowed; non-resident status does not bar inheritance, but adds documentation and tax-withholding steps
Larger NY estates (2026)	Basic exclusion is $7,350,000; a cliff at 105% ($7,717,500) eliminates the entire exemption if exceeded

For most families the estate-tax cliff is not a concern, but it is worth knowing the number exists. Olga, inheriting from abroad, can receive her share — the estate’s executor just handles additional paperwork. To set all of this up correctly, start with our will drafting overview.

The Federal-vs-State Split (And When to Call an Immigration Attorney)

Here is the honest part. Estate planning is New York state law. Immigration is federal law. They do not overlap, and one attorney rarely handles both well. Morgan Legal Group prepares New York wills, trusts, and the documents below — but we do not handle visas, green-card renewals, or naturalization. Those are decided by USCIS under federal rules.

So if Natalia is weighing citizenship, or Olga’s status affects how she travels to handle estate matters, those are immigration questions for an immigration specialist. Because immigration is federal, an immigration attorney can represent New York families from anywhere in the country. For Russian- and Ukrainian-speaking families especially, it helps to work with someone who speaks the language and understands the culture — we often refer those clients to an immigration attorney who speaks Russian at Fitenko Law. That keeps the estate plan with a New York estate firm and the federal side with an immigration firm — the right specialist for each job.

A complete plan should also include a durable power of attorney (GOL §5-1513, the 2021 statutory short form) and a health care proxy (Public Health Law Article 29-C) so a trusted person can act if you cannot.

Frequently Asked Questions

Can a green-card holder make a valid New York will?
Yes. Immigration status does not affect your ability to sign a will in New York, as long as the EPTL §3-2.1 requirements are met.

Can my relatives abroad inherit my New York property?
Yes. Non-resident, non-citizen heirs can inherit New York property. Probate is handled in the Surrogate’s Court, and the executor manages the extra documentation and any tax-withholding steps.

My spouse is not a U.S. citizen. What should we do differently?
Consider a QDOT. The unlimited marital deduction does not apply to a non-citizen surviving spouse, and a Qualified Domestic Trust is the standard way to preserve tax treatment.

Does a revocable living trust help us avoid probate?
A revocable living trust (EPTL Article 7) can avoid probate, but it does not save estate tax. For tax reduction, asset protection, or Medicaid planning (with a 5-year look-back), an irrevocable trust is the tool to discuss with your attorney.

Two Next Steps for Your Family

For the New York estate and will side — drafting your will, setting up a QDOT, or naming guardians — talk with Morgan Legal Group. You can book a consultation at calendly.com/russel-morgan/30min or review our will drafting overview to see what’s involved.

For the federal immigration side, consult the immigration attorney referenced above, who serves Russian- and Ukrainian-speaking families. Keeping each matter with the right specialist is the surest way to protect your family on both fronts.