New York Intestacy Chart: Who Inherits Without a Will

When a New York resident dies without a valid will, EPTL 4-1.1 controls who inherits. The chart below shows the distribution for every common family scenario. Select a scenario to see the breakdown.

How to Read This Chart

New York's intestacy statute works as a priority system. The law looks for the closest surviving relatives in a fixed order: spouse and children first, then parents, then siblings, then more distant kin. Once a qualifying relative is found, the estate is distributed according to that tier's rules. Lower tiers receive nothing.

The term "by representation" means that if a person in the entitled class has died before the decedent, that person's share passes to their own descendants. Shares are divided at the first generation with at least one living member.

Key Rules

The $50,000 Spouse Threshold

When a spouse and children both survive, the spouse receives the first $50,000 of the estate plus one half of the remainder. For a $2,000,000 estate, this means $1,025,000 to the spouse and $975,000 split among the children.

Adopted Children

Adopted children are treated the same as biological children under New York law. Stepchildren who have not been legally adopted do not inherit under the intestacy statute.

Half-Siblings

Half-siblings inherit the same as full siblings under EPTL 4-1.1(a)(7).

Unmarried Partners

An unmarried partner receives nothing under the intestacy statute, regardless of the length of the relationship. Only a will or other estate planning can provide for a non-marital partner.

Escheat

If no distributable relative can be located, the entire estate passes to the State of New York.

Why This Matters for Westchester Families

Westchester County estates often involve significant real property values, making intestacy particularly consequential. A family home worth $1,500,000 combined with retirement accounts and other assets can easily produce an estate where the intestacy distribution differs dramatically from what the decedent would have wanted.

The intestacy rules also do not account for New York estate tax planning. For estates near the $7,350,000 exemption threshold, the absence of credit shelter trust provisions or other planning tools can result in avoidable tax liability.

For a detailed discussion of the intestacy rules, including administration procedures and the surviving spouse's elective share, see Intestacy in New York: What Happens Without a Will.