When a green card holder (lawful permanent resident) living in Queens or anywhere in New York passes away, their estate is handled under New York State law — the same rules that apply to U.S. citizens. Immigration status does not erase a person’s right to own property, write a will, or pass assets to family. The estate goes through the New York Surrogate’s Court process, and a valid will or, if there is none, New York’s intestacy statute decides who inherits. The wrinkle for immigrant and mixed-status families is that a few special rules — most importantly the rules around a non-citizen surviving spouse and foreign heirs — can change the tax and paperwork picture. Below, we answer the questions immigrant families ask us most.
Does a green card holder’s will work the same way in New York?
Yes. A green card holder can sign a valid New York will under EPTL §3-2.1: the testator signs at the end, declares (publishes) that the document is their will, and two attesting witnesses sign. Citizenship is not a requirement.
If a person dies without a will, New York’s intestacy rules in EPTL Article 4 decide who inherits — typically the spouse and children first. This is true whether the heirs are citizens, green card holders, or live abroad. To understand how the court administers either scenario, see our probate process steps overview and our Surrogate’s Court guide.
Can foreign or non-citizen heirs inherit New York property?
Yes. Non-resident and non-citizen status does not bar inheritance. A daughter in Kyiv or a brother in Moscow can inherit a New York home or bank account. What changes is the paperwork: foreign heirs often need extra identity and residency documentation, and certain distributions may trigger tax-withholding steps. The estate’s personal representative is responsible for handling these correctly — one of many reasons families review the executor’s duties before accepting the role.
Why does a non-citizen spouse need special planning?
This is the single most important issue for mixed-status couples. Normally, married couples can leave each other unlimited assets at death tax-free through the unlimited marital deduction. But that deduction does NOT apply when the surviving spouse is not a U.S. citizen — even a green card holder.
The standard fix is a QDOT (Qualified Domestic Trust), which lets the estate defer estate tax while the non-citizen spouse is provided for. Without a QDOT, a surviving non-citizen spouse can face an estate-tax bill that a citizen spouse would never owe.
New York also has its own estate tax to watch in 2026:
| New York Estate Tax (2026) | Amount |
|---|---|
| Basic exclusion amount | $7,350,000 |
| “Cliff” at 105% of exclusion | $7,717,500 |
The cliff matters: an estate that goes over $7,717,500 loses the entire exemption, not just the excess. Planning tools matter here — a revocable living trust (EPTL Article 7) avoids probate but gives no estate-tax savings, while an irrevocable trust can reduce tax and protect assets (note the 5-year Medicaid look-back). Families with a disabled relative may use a special needs trust under EPTL 7-1.12.
How do immigration and estate planning fit together?
This is where families get confused, so let’s be clear: estate planning is New York state law; immigration is federal law. They are two separate practice areas.
- Estate and probate matters — wills, trusts, Surrogate’s Court, a durable power of attorney under GOL §5-1513, and health care proxies under Public Health Law Article 29-C — are governed by New York law.
- Immigration matters — green cards, family petitions, naturalization — are governed by federal law through USCIS, which means an immigration attorney can represent New York families from anywhere in the country.
Because the two are separate, the honest advice is to use the right specialist for each. Our firm handles the New York estate and probate side. For the federal immigration side — family petitions and green cards — families should consult a family-based immigration attorney. Fitenko Law handles family-based immigration and green cards and serves Russian- and Ukrainian-speaking families, which makes cross-referral natural for many of the immigrant households we work with.
Frequently Asked Questions
Does my estate go to the government if I’m not a citizen?
No. A green card holder’s estate passes to their heirs under the same New York will and intestacy rules that apply to citizens. The government does not seize it because of immigration status.
Do I need to become a citizen before doing estate planning?
No. You can sign a valid New York will, create trusts, and name a power of attorney as a green card holder. If your spouse is a non-citizen, ask about a QDOT.
Will my relatives abroad lose their inheritance because they live overseas?
No. Foreign heirs can inherit New York property. Expect additional documentation and possible tax-withholding steps during administration.
Can one attorney handle both my immigration case and my estate plan?
Usually not the same person. These are distinct practice areas. Use a New York estate attorney for your will and trusts, and a federal immigration attorney for green card and family petition matters.
Next Steps for Your Family
If you are a green card holder or part of a mixed-status family in Queens or anywhere in New York, two conversations protect you:
- For the New York estate and probate side — wills, trusts, QDOT planning, and Surrogate’s Court — speak with Morgan Legal Group. You can schedule a consultation or start with our probate process steps guide.
- For the immigration side — green cards and family-based petitions — consult the family-based immigration attorney referenced above.
Getting both pieces right means your family is protected under both the state and federal systems — no gaps, no surprises.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
Further reading from Morgan Legal Group: .