Who Inherits If You Die Without a Will in New York

After debts, expenses and funeral costs: spouse and children (or other descendants) — spouse gets $50,000 plus half of the rest, and descendants share the remainder by representation. Spouse and no descendants — spouse takes everything. Descendants and no spouse — descendants take everything. No spouse or descendants — parents take everything; then brothers and sisters and their descendants; then grandparents or their descendants (split half to each side of the family); then first cousins once removed. Half-blood relatives inherit the same as whole-blood relatives.

A surviving spouse may elect to take the greater of $50,000 (or the whole net estate if less) or one-third of the net estate. Many non-probate transfers (joint accounts, payable-on-death and in-trust-for accounts, revocable trusts, gifts within one year of death, certain retirement benefits, TOD securities) are counted as 'testamentary substitutes.' The election must be made within six months after letters are issued, and no later than two years after death.

New York uses 'voluntary administration' in the Surrogate's Court for small estates: available when the decedent left personal property worth $50,000 or less (not counting property set aside for the family under EPTL 5-3.1). It does not apply to real estate in New York. The surviving spouse has first priority to act as voluntary administrator, then the next adult distributee; if there is a will, the named executor has first right once the will is filed. The statute sets no waiting period after death.