Inheritance Laws in New York

New York inheritance laws can affect both how property passes to heirs and whether an estate owes state taxes. Although New York does not impose an inheritance tax, estates exceeding the applicable exemption may face an estate tax. Who ultimately receives property also depends heavily on whether the deceased left a valid will, named beneficiaries or died intestate. Knowing how these rules interact can help families prepare for probate, taxes and the transfer of assets.

If you have questions about estate planning, consider speaking with a financial advisor.

Does New York Have an Inheritance Tax or Estate Tax?

While New York doesn’t charge an inheritance tax, it does have an estate tax. For 2026, the state has set a $7.35 million estate tax exemption. ¹ If the decedent’s estate exceeds that amount, it must file a New York estate tax return. The state government requires estates to file within nine months of the deceased’s death, though extensions are available. The highest possible tax rate is 16%. ²

It’s generally necessary for the estate of a New York resident to file a New York estate tax return if the federal gross estate plus includible gifts exceeds the $7.35 million basic exclusion amount for a 2026 death. A nonresident of the state may need to file a New York return when the estate includes New York real or tangible personal property, and the federal gross estate plus includible gifts exceeds the state exclusion amount.

New York also has an estate-tax “cliff.” If the taxable estate exceeds 105% of the applicable basic exclusion amount, the estate does not receive the benefit of the exclusion in calculating New York estate tax.

Other Necessary Tax Filings

The New York estate tax applies in addition to the federal estate tax. For a U.S. citizen or resident who dies in 2026, a federal estate tax return is generally necessary when the gross estate plus adjusted taxable gifts and certain other amounts exceeds $15 million. The return is generally due nine months after death.

The $15 million figure is the 2026 federal basic exclusion amount. The amount of federal estate tax actually owed depends on the taxable estate, applicable deductions, credits and other factors. A six-month extension to file Form 706 is generally available, although it does not automatically extend the time to pay the tax.

The federal and New York state governments also require the filing of a final individual state and a final individual federal income tax return by tax day of the year following the individual’s death. There may also be a federal estate or trust income tax return, Form 1041. Its due date generally depends on whether the estate uses a calendar or fiscal tax year rather.

An estate that has to file its own tax returns generally needs an employer identification number (EIN). To apply for an EIN, visit the IRS website or apply by fax or mail.

How Estate Property Is Categorized in New York Inheritance Law

Property in New York is divided into two simple groups: personal property and real property. Included in real property are things like houses and land or, more broadly, real estate. Personal property is just about everything else, such as cars, jewelry, furniture, cash, investments and family heirlooms.

New York is not a community property state. This means that a spouse won’t automatically receive most or all of the decedent’s property following their death, according to New York inheritance laws.

Dying With a Will in New York

For decedents who die with a will in New York, most wills are executed exactly per the decedent’s specifications. The exactly process, however, depends on the value of the estate, among other factors. When formal probate is necessary, the will is submitted to the Surrogate’s Court, so the court can determine its validity and authorize the executor to administer the estate.

The probate process in New York begins with a judge reviewing the will of the deceased, ensuring that it’s accurate and has all the information necessary to be valid. Specifically, the deceased must have signed the document in front of two witnesses.

Following the verification process, the court will formally name the executor listed on the will. The executor will then begin distributing the property listed on the will to the intended beneficiaries. This person is also responsible for settling any liabilities that the estate may still have pending, according to New York inheritance laws.

When filing for probate, it’s necessary to file the original will with the Surrogate’s Court, along with the death certificate, probate petition and other required documents. Exact filing requirements can vary depending on the circumstances of the estate.

If the decedent leaves $50,000 or less in qualifying personal property, a small estate proceeding, also called voluntary administration, may be available whether the decedent died with or without a will. The $50,000 limit generally excludes property set aside for qualifying family members under New York law. Voluntary administration does not give the administrator authority to administer real property.

Dying Without a Will in New York

An administration proceeding is the most common legal event that occurs in New York if you die without a valid will but with real property to your name. If a person dies with $50,000 or less in qualifying personal property, a small estate or voluntary administration proceeding may instead be available.

Furthermore, if you die without a valid will, you’re titled as intestate by New York, and the state’s intestate succession laws govern the distribution of your property. This may mean a number of different relatives could end up in possession of your property. If the decedent’s only asset is real property, a formal administration proceeding may not always be necessary, depending on what the circumstances are and who survives the decedent.

As opposed to a probate court appointing a prespecified executor when there’s a will, proceedings without a will result in a judge choosing an administrator or personal representative. This administrator holds the same duty to handle the estate, only intestate law, not a will, dictates the way the estate is divvied up.

Spouses in New York Inheritance Law

New York utilizes a spousal right of election when deciding on inheritances for spouses. A surviving spouse’s elective share is generally the greater of $50,000 or one-third of the net estate. Should a spouse not receive this elective share, they have the right to file for it. They generally must do so within six months after the issuing of letters testamentary or letters of administration, but no later than two years after the decedent’s death, subject to applicable extensions and exceptions.

If you and your spouse have no biological or adopted children together, and you have no children outside this marriage, then your spouse will receive all of your property. But if there are biological or adopted children involved, things change a bit. Under New York intestate succession law, your spouse will receive the first $50,000, plus half of the remaining estate. The decedent’s children or other descendants receive the balance by representation.

New York entitles surviving spouses of decedents who have disinherited them to a piece of their estate. The elective-share rules can reach certain non-probate transfers that New York treats as testamentary substitutes. As such, property outside probate is not necessarily excluded from the elective-share calculation.

Children in New York Inheritance Law

According to New York intestate succession law, biological children of the decedent receive full-fledged inheritance rights to their parent’s estate. Children born to unmarried parents can also inherit under New York law, although inheritance through a father can depend on whether paternity is established under the requirements of state law.

New York considers adopted children the same as biological children. As such, they possess full intestate inheritance rights. However, these same rights do not automatically apply to foster children and stepchildren if the deceased never adopted them.

According to New York inheritance laws, if you die before the birth of a child you conceived prior to your death, that child will still hold typical biological children’s intestate rights to your estate.

Specific intestate inheritance rights for the eligible children listed above also vary depending on who survives the decedent. New York will give all property to your children if you’re unmarried or if your spouse predeceases you. But if a spouse survives you, your children will only receive the balance of your estate after your spouse has received $50,000 plus half of the leftover estate balance.

Intestate Succession: Spouses & Children

Grandchildren’s Inheritance Rights in New York

Grandchildren can inherit through intestate succession when their parent in the decedent’s line of descent does not survive the decedent and New York’s distribution-by-representation rules give them a share. If the decedent’s child who is the grandchild’s parent survives, that child generally takes the share instead of the grandchild.

Of course, you can avoid any complications by naming your grandchildren as heirs to the specific property in your will, if you so desire.

Unmarried Individuals Without Children in New York Inheritance Law

The property in your estate will go to your parents if you die without a surviving spouse or surviving children. But if your parents predecease you, then your siblings and descendants of deceased siblings can inherit the estate by representation, according to New York inheritance laws.

If there is no surviving spouse, descendant, parent, sibling or descendant of a sibling, New York’s intestacy rules next look to grandparents and the descendants of grandparents. The law generally divides the estate between the decedent’s paternal and maternal sides, subject to statutory rules that determine which relatives on each side can inherit.

If none of those relatives survive, New York law can extend succession to qualifying great-grandchildren of the decedent’s grandparents. Only when there is no person entitled to inherit under the intestacy statute does the property pass to the state.

Intestate Succession: Extended Family

Non-Probate New York Inheritances

A non-probate asset in New York has its ownership transferred through a beneficiary designation. The state includes in this category joint bank accounts, life insurance policies, retirement accounts and benefits, “in trust for” bank accounts, real property held by joint tenants and property held in a trust.

These assets can pass outside probate when the account, title, trust or beneficiary designation provides for a valid transfer at death. The applicable beneficiary or survivorship terms generally control the transfer. However, you can name your estate as a beneficiary. This would in turn subject its inheritance to either your will or intestate succession.

Other Situations in New York Inheritance Law

Deathbed marriages are a growing trend in the U.S. They involve a caretaker or another opportunistic person marrying a decedent just before they die solely for the purpose of gaining spousal rights to the inheritance.

New York courts can, in certain circumstances, address marriages allegedly obtained through fraud, undue influence or lack of capacity, including disputes that arise after a spouse has died. Whether it’s possible to challenge a marriage, and what effect that marriage has on inheritance rights, depends on the specific facts and applicable New York law.

Bottom Line

New York does not impose an inheritance tax, but larger estates may owe state estate tax, and the way property passes depends on how the estate is structured. A valid will can direct probate assets to chosen beneficiaries, while intestate succession rules determine who inherits when someone dies without one. Spouses, children and other relatives may receive different shares depending on who survives the decedent, while assets with beneficiary designations or survivorship provisions can often pass outside probate. Reviewing wills, beneficiary designations and estate-tax exposure can help ensure assets transfer according to your intentions.

Resources for Estate Planning

• A financial advisor can help you build a comprehensive estate plan that accounts for your state’s inheritance laws. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area. Then, you can have free introductory calls with your matches to decide which one is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
• Managing your own estate, or handling the intricacies of inheriting money from the estate of a loved one who has passed away, includes many complexities. It can be such an overwhelming venture, with taxes to file, possible court proceedings to go through and more. You might want some help, especially in understanding New York inheritance laws.

Photo credit: ©iStock.com/DNY59, SmartAsset.com, ©iStock.com/spyarm