Sam and Priya have lived together in a Park Slope rental for eight years. They split the bills, co-signed for their car, and consider themselves family. What they don’t have is a marriage certificate — and under New York law, that single fact means that if one of them died today, the other would legally inherit nothing.
New York Doesn’t Recognize Common-Law Marriage
New York abolished common-law marriage long ago, so no amount of time living together changes your legal status. Under the intestacy rules of EPTL Article 4, a partner who isn’t a spouse is treated as a legal stranger. If Sam dies without a will, his assets pass to his parents or siblings, and Priya — the person who shared his life — has no claim. This is the single biggest risk unmarried couples face in NYC.
Wills Are the Foundation
Each partner needs a will under EPTL §3-2.1, witnessed by two people, naming the other as a beneficiary and ideally as executor. Without it, not only does the surviving partner inherit nothing, but a relative may be appointed to administer the estate through Brooklyn’s Surrogate’s Court under the SCPA, controlling decisions about property the couple built together.
Beneficiary Designations and Joint Title
Some of the most effective protection happens outside the will. Sam and Priya can name each other as beneficiaries on retirement accounts and life insurance, which passes directly and bypasses probate. They can hold their bank account as joint tenants and, if they buy a NYC condo, take title as joint tenants with right of survivorship so the property passes automatically to the survivor. These designations override the will, so they must be set deliberately and reviewed.
The Hospital Problem
Imagine Priya is unconscious after an accident at a Manhattan hospital. Without a health care proxy under PHL Article 29-C, the law may turn to her blood relatives — not Sam — to make medical decisions, and he could even be kept from visiting. A health care proxy naming each other solves this. Pair it with a durable power of attorney under GOL §5-1513 so each can manage the other’s finances during incapacity. For unmarried couples, these two documents are non-negotiable.
Trusts for Shared Property
If the couple owns a home together or one partner has children from a prior relationship, a revocable trust under EPTL Article 7 can spell out who lives where, who inherits when, and avoid Surrogate’s Court probate. Remember a revocable trust avoids probate but offers no estate tax savings.
Watch the Estate Tax
Unmarried partners do not get the unlimited marital deduction that married couples enjoy, so transfers between them are fully exposed to New York’s estate tax. The 2026 NY exclusion is $7,350,000, with a cliff near $7,717,500 above which the entire estate is taxed. Higher-net-worth couples in NYC sometimes use lifetime gifting or irrevocable trusts to manage this exposure.
Talk to a New York Attorney
For unmarried couples in New York City, nothing is automatic — every protection a married couple takes for granted must be created in writing. A licensed New York estate planning attorney can build the wills, proxies, and trusts that make sure you and your partner are protected.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
