U.S. Expats With New York Property or Family: Estate Planning Basics

Who this page is for

You are a U.S. citizen or green-card holder living outside the U.S. You still own a New York apartment, house or co-op, keep New York bank or brokerage accounts, or have parents, children or other family in New York. This page covers the New York and U.S. estate planning questions that usually come up. If you are not a U.S. citizen or green-card holder, see our country pages instead.

U.S. estate and gift tax still follows you

Living abroad does not end U.S. estate and gift tax for a U.S. citizen. The tax generally reaches worldwide assets (IRS: Estate tax; IRS: Gift tax). Your country of residence may tax the same assets. Whether a treaty or credit helps depends on the country (IRS: Estate and gift tax treaties (international)) and is a question for your tax advisers in both countries.

Green-card holders are different. For U.S. estate tax, whether you are a U.S. resident depends on your domicile at death, not on the green card alone. If you are not domiciled in the U.S., federal estate tax generally applies only to U.S.-situated assets, not your worldwide estate. The IRS explains that this is a domicile test (IRS: Estate tax FAQs for nonresidents who are not U.S. citizens). If you live abroad with no plan to return, your status can be unclear. That affects which rules apply, so it is worth settling while you can still document your intentions.

Accounts abroad can carry U.S. reporting duties of their own, for example FBAR reporting (FinCEN: Report of Foreign Bank and Financial Accounts (FBAR); IRS: U.S. citizens and resident aliens abroad). Your tax adviser handles those filings.

New York property and New York tax

New York estate tax depends on whether you were a New York resident at death. If you have truly moved your domicile away, New York estate tax can still apply to your New York real estate and tangible property located in New York, if that property is part of your estate for estate tax purposes (Tax Law 960(a)). In figuring that tax, New York generally leaves out intangible property such as bank and brokerage accounts (Tax Law 960(b)). If you kept strong ties to New York, the state may still treat you as domiciled here. Moving abroad does not settle the question by itself, so keep records of where your home really is.

If you die domiciled abroad and your written will is probated or established there, your New York property may need a New York ancillary proceeding (SCPA 1602). A properly funded revocable trust that holds title to the New York property can often avoid that step. Read ancillary probate in New York.

Wills, powers of attorney and health care proxies from abroad

New York generally accepts a will as valid in form if it was signed under New York law, the law of the place where it was signed, or the law of your domicile (EPTL 3-5.1(c)). A will signed abroad can still mean extra steps and translations in a New York court. Many expats keep a New York will for New York assets and a separate local will for assets abroad. The two must be drafted so one does not revoke the other, which means coordinating with counsel abroad.

Signing New York documents abroad is possible. A document acknowledged outside New York can follow New York's form or the local form. If it follows the local form, it generally needs a certificate of conformity (RPL 299-a). U.S. embassies and consulates can provide notarial services. Some documents also need an apostille.

A New York power of attorney can let someone in New York pay bills and deal with the co-op board while you are traveling. If you become unable to make medical decisions yourself, a health care proxy lets your agent speak with your doctors and make those decisions for you. See foreign documents, translations and apostilles.

Family in New York

If your children live in New York, or you might move back with them, your will should name a guardian. If the person you want lives abroad, read my child's proposed guardian lives abroad. If your spouse is not a U.S. citizen, the usual unlimited marital deduction generally does not apply without planning such as a qualified domestic trust (QDOT). See QDOT trusts for non-citizen spouses.

Own property both abroad and in New York? See we own property abroad and I live abroad and own New York property.

Giving up citizenship or a green card

Renouncing U.S. citizenship, or giving up a green card held for many years, can trigger the U.S. expatriation tax and change how later gifts and bequests to U.S. family are taxed (IRS: Expatriation tax). Get tax advice before you take any step. We help with the New York estate planning side once your tax advisers have mapped the tax effects.

What to bring to your Free Consultation

• Your passport, green card if any, and the dates you moved abroad.
• A list of New York and other U.S. assets and how each is titled.
• Any wills, trusts, powers of attorney or health care proxies, from New York and from abroad.
• Names and locations of your spouse, children and any proposed guardian or executor.
• Contact details for your tax advisers in the U.S. and abroad.

Use the New York and overseas asset inventory worksheet to get organized.

Our role

Schwartsman Law Group practices New York law, and our attorneys are admitted only in New York. We handle New York wills, trusts, powers of attorney, health care proxies, property titling and New York probate. We do not advise on the law of the country where you live. Where that law matters, we coordinate with your counsel there and with your tax advisers.

Every family's facts are different, and this page is general information, not legal advice. Call (212) 518-3868 or request a Free Consultation.

Helpful links

Official links checked November 9, 2026.