Immigrant Families and NC Probate: Non-Citizen Inheritance Rights and Estate Settlement

Specific Situations 16 min read

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Your Immigration Status Does Not Prevent You From Inheriting in North Carolina

If you are grieving the loss of a loved one and you are not a U.S. citizen, you may be wondering whether you can inherit their property in North Carolina. The answer is yes. North Carolina law is remarkably clear and permissive: non-citizens have nearly the same rights to own property as citizens do.

Yet many families don’t know this. Fear, language barriers, and mistrust of government systems often lead immigrant families to believe they cannot inherit, cannot serve as an executor, or cannot legally own inherited property. These assumptions are wrong. This article walks through exactly what North Carolina law says about non-citizen inheritance rights, how to manage the tax and legal complexities, and what resources exist to help non-English speakers navigate the probate process.

Non-Citizens Can Own and Inherit Property in North Carolina

North Carolina’s Permissive Alien Property Rights Statute

North Carolina General Statutes Section 64-1 is the foundation of non-citizen property rights in the state. It reads:

“An alien may take, hold and convey real property and personal property in North Carolina, the same as a natural born citizen of the United States, except where the title of office or other legal incapacity is involved.”

This is direct and clear. The law uses the term “alien” to mean any non-citizen, including lawful permanent residents, temporary visa holders, and undocumented immigrants. With very narrow exceptions (primarily positions of public trust like government office), a non-citizen can do everything with property that a U.S. citizen can do.

This means:

Non-citizens can be named as beneficiaries in a will
Non-citizens inherit through intestacy (without a will) on equal terms with citizen relatives
Non-citizens can own real estate inherited in North Carolina
Non-citizens can own personal property, bank accounts, and other assets
Non-citizens can serve as executor or trustee of an estate

Many immigrant families are shocked to learn this. If you were told that you cannot inherit because you are not a citizen, you were given incorrect information. North Carolina courts do not discriminate based on citizenship status when it comes to inheritance rights.

How Non-Citizens Inherit: With and Without a Will

If the deceased had a valid will, the probate court will enforce it exactly as written. A will can name a non-citizen as the sole beneficiary, a partial beneficiary, or an executor. Citizenship does not change how the court interprets and enforces the will.

If the deceased died without a will, North Carolina’s intestate succession law (Chapter 28A) determines who inherits. The statute does not say “citizens only.” It simply lists the classes of heirs: spouse, children, grandchildren, parents, siblings, and more distant relatives. A non-citizen child inherits equally with citizen siblings. A non-citizen spouse has the same rights as a citizen spouse.

Example: A non-citizen daughter and her citizen brother both inherit from their mother’s estate. They receive equal shares of the mother’s house, bank accounts, and personal property. Citizenship does not affect the division.

Limitations Are Extremely Rare

The phrase “except where the title of office or other legal incapacity is involved” in Section 64-1 is the only exception. In practice, this means non-citizens cannot hold elected public offices in North Carolina (governor, judge, etc.). For purposes of probate and inheritance, this exception almost never applies.

There is no blanket prohibition on non-citizens owning residential property, owning a family business, owning farmland, or holding anything else that typically passes through an estate.

Non-Citizens Can Serve as Executor (Though Bond May Be Required)

Serving as executor is more demanding than being a beneficiary. But being a non-citizen does not automatically disqualify you from serving.

The NC Statute on Non-Resident and Non-Citizen Executors

North Carolina General Statutes Section 28A-4-2 addresses executor qualification. The statute allows non-resident executors to qualify. It does not explicitly mention citizenship, but it does say that executors must:

Be at least 18 years old
Be of sound mind
Have no felony conviction (with limited exceptions)
Post a bond (unless the will waives the bond or all heirs consent to waiving it)

A non-citizen can meet all of these requirements.

The Bond Requirement for Non-Citizen Executors

The practical difference for a non-citizen executor is the bond. Under Section 28A-4-2, the court can require an executor to post a surety bond to protect beneficiaries. This bond is typically set at 1.5 times the value of the probate estate. For a $200,000 estate, the bond might be $300,000.

Many citizens also have to post bonds. But non-resident executors and non-citizen executors are more likely to face a bond requirement than a local, citizen executor. The bond is not an absolute bar, but it is a real cost that can range from hundreds to thousands of dollars, depending on the estate size.

Language Access and Court Accommodation

A non-citizen executor may not speak fluent English. This is not a legal barrier. North Carolina courts provide interpreters at no cost for court proceedings. If you are serving as executor and you need an interpreter, notify the probate court when you file your initial documents. The court will arrange for interpretation during hearings.

Additionally, many probate courts in North Carolina have become more experienced with immigrant families and non-English-speaking parties. Court staff can often provide forms in multiple languages or direct you to community legal aid organizations that specialize in immigrant matters.

EIN and ITIN: How Non-Citizen Executors and Beneficiaries Manage Taxes

One of the most confusing aspects of estate administration for non-citizens is the tax identification system. But the process is more straightforward than it appears.

Every Estate Needs an Employer Identification Number (EIN)

When you open probate in North Carolina, the estate becomes a legal entity. That entity needs a tax identification number: an EIN (Employer Identification Number). This is true regardless of whether the executor is a citizen, a non-citizen, or a permanent resident.

The estate uses the EIN to:

File the federal estate income tax return (Form 1041)
Open an estate bank account
File state forms if required
Report income to beneficiaries on Schedule K-1 forms

The EIN is separate from the executor’s personal identification. Even if the executor is a non-citizen without a Social Security Number, the estate can still get an EIN.

How Non-Citizen Executors Apply for EIN

The executor applies for an EIN using IRS Form SS-4. On this form, the executor provides either:

A Social Security Number (SSN) if they have one, OR
An Individual Taxpayer Identification Number (ITIN) if they don’t have an SSN

The IRS explicitly accepts ITINs for EIN applications. The executor’s immigration status or citizenship is not relevant to the IRS. The form simply requires proper identification. Afterpath’s EIN checklist helps non-citizen executors gather the required documentation and submit the application correctly.

What Is an ITIN and How to Get One

An ITIN (Individual Taxpayer Identification Number) is issued by the IRS to non-citizens who don’t have a Social Security Number but need to file U.S. tax returns or reports. An ITIN:

Is used only for tax purposes
Does not provide work authorization
Does not confer any immigration status
Is obtained by filing Form W-7 with the IRS

If you are a non-citizen executor and don’t have an SSN, you likely already have an ITIN (or your family member does). If not, you can apply for one by filing Form W-7. The application process typically takes 15 or more days. The IRS does not charge a fee for ITIN applications.

Important: An ITIN is purely for tax identification. It does not expose your immigration status to anyone. The IRS does not share ITIN information with immigration authorities. This is a common misconception that keeps some families from getting the tax identification they need.

Using ITIN for Non-Citizen Beneficiaries

If a non-citizen beneficiary receives property or income from the estate, they may owe U.S. income tax. For example, if the estate earns interest or rental income while probate is pending, that income is distributed to beneficiaries on a Schedule K-1 form. A non-citizen beneficiary reports their share using their ITIN.

An ITIN does not expose the beneficiary’s immigration status. It is simply how the IRS tracks who owes what tax. Non-citizen beneficiaries can file U.S. income tax returns confidently using their ITIN without fear.

Tax Considerations for Non-Citizen Beneficiaries

There is an important distinction: an inheritance itself is not taxable income. If you inherit $100,000, you do not owe federal income tax on that $100,000. However, if the estate generates income (interest, rent, dividends) while probate is pending, beneficiaries owe tax on their share of that income.

North Carolina has no state estate tax or inheritance tax. So non-citizen beneficiaries do not face additional state tax liability simply because they are non-citizens.

However, non-citizen beneficiaries in some countries may have tax obligations in their home country. For example, if the deceased owned property in another country, the heirs may owe taxes to that country’s government. Afterpath’s guidance reminds non-citizen beneficiaries to consult with a tax advisor familiar with international tax law or with their home country’s tax system.

Managing International Assets and Cross-Border Estate Issues

Many immigrant families have assets in their country of origin: bank accounts, real property, business interests, or other valuables. Managing these assets during probate adds significant complexity.

Discovering International Assets

The first step is figuring out what assets exist. During probate, the executor must conduct a thorough search for the deceased’s property. For immigrant families, this means asking directly about international assets.

Afterpath’s asset discovery process specifically asks: “Did the deceased own property, bank accounts, or business interests outside the United States?” This question often surfaces assets that family members didn’t realize were part of the estate.

Common types of international assets:

Bank accounts in the deceased’s home country
Real estate (a family home, farmland, rental property)
Business ownership or partnerships
Stock or investments held in another country
A vehicle registered in another jurisdiction

International asset discovery often requires language translation and may require consulting with an attorney familiar with foreign law.

Foreign Bank Account Reporting

If the estate holds foreign bank accounts totaling more than $10,000 (combined), the executor has a federal reporting requirement: the FBAR (Foreign Bank Account Report, also known as FinCEN Form 114).

The FBAR must be filed with the Treasury Department by April 15 following the year in which the estate holds the foreign account. Failure to file results in severe penalties (up to 50% of the account value).

This is a strict rule, and many executors and CPAs are unaware of it. If you are managing an estate with international accounts, make sure your CPA knows about the FBAR requirement.

Foreign Real Property

Real property owned by the deceased in another country passes to the heirs just as if it were NC property. But transferring title can be complicated. Each country has different procedures, different languages, different property records, and different requirements for transferring title to heirs.

Some countries require the heirs to appear in person. Others require foreign death certificates to be authenticated or translated. Some have specific inheritance taxes.

There is no single answer for how to handle foreign real property. The executor may need to hire a local attorney in the country where the property is located, or work with a probate attorney in NC who has experience with international estates.

Consulate Services and Official Documents

Many immigrant families need to work with their country’s consulate to obtain official documents needed for probate.

Death Certificates and Consulate Authentication

If the deceased was a citizen of another country, the country’s consulate in the United States can often provide official documents or certify death certificates. Some countries require that a death certificate be authenticated by the consulate before it is recognized in that country (for example, if the heirs need to transfer property there).

The consulate can also issue a “certificate of no impediment” (or similar document) confirming that there is no legal barrier to the heirs receiving the inheritance under that country’s law.

Consulate services are usually free or low-cost, and the consulate website or a phone call can explain what documents are available.

Language Translation and Certification

Some U.S. probate courts will accept foreign documents only if they are translated into English by a certified translator. The cost of translation can add up, especially for complex documents like property deeds or business records.

Some courts accept a simple English translation; others require a notarized or certified translation. When in doubt, ask your probate court clerk what level of translation is required.

Language Access and Culturally Informed Court Representation

Navigating probate in a non-native language is daunting. North Carolina courts and the legal community have made progress in this area, but barriers remain.

Court-Provided Interpreters

North Carolina courts must provide interpreters for court proceedings. If you are a non-English-speaking heir or executor, inform the probate court in writing that you need an interpreter, and the court will arrange one at no cost. The interpreter is paid by the court system.

Court interpreters are bound by strict confidentiality rules. They cannot share what you say with anyone outside the courtroom.

Multilingual Legal Resources

Several legal aid organizations in North Carolina specialize in serving immigrants and non-English speakers:

Community Legal Services (CLSApps.org) serves low-income immigrants throughout North Carolina
Legal Services of the Southern Piedmont (LSSP.org) provides free services in multiple languages
The North Carolina Justice and Community Safety Center has resources for non-English speakers

If you cannot afford a private attorney, these organizations may be able to help with probate questions.

How Afterpath Provides Language Support

Afterpath is building multilingual guidance for NC estate administration. The platform’s task management system can be used by non-English speakers with interpreter support, and key forms and checklists are available in multiple languages. When you open an estate with Afterpath, you can specify your preferred language, and the system will provide guidance in that language or with language support.

Special Situation: Undocumented Family Members and Inheritance

A sensitive but important question arises in some immigrant families: Can an undocumented family member inherit property in North Carolina?

The answer is yes. NC’s statute on alien property rights (Section 64-1) makes no distinction between documented and undocumented immigrants. An undocumented child, spouse, or other relative has the same inheritance rights as a documented immigrant or a citizen.

However, an undocumented family member may face practical challenges:

Obtaining an ITIN if they don’t have one (requires submitting tax information to the IRS, which many undocumented immigrants fear)
Opening a bank account to receive inheritance (some banks have strict documentation requirements)
Claiming the inherited property (which may require proving identity)

These practical challenges are real, but they are not legal barriers. A non-profit legal aid organization can often help undocumented heirs navigate these obstacles confidentially.

The key point: being undocumented does not disqualify someone from inheriting in North Carolina. The law protects all residents, regardless of immigration status.

Moving Forward: Immigrant Families’ Next Steps

If you are managing an estate as a non-citizen or a family member with non-citizens among the heirs, here is what to do:

Locate the will or gather information about the deceased’s wishes
File for probate in the NC county where the deceased lived. You can serve as executor even if you are a non-citizen.
If you are a non-citizen executor without an SSN, apply for an ITIN using Form W-7
Once you have an ITIN or SSN, apply for the estate’s EIN using Form SS-4
Ask your probate court about interpreter services if you need them
Gather information about international assets and consult with a tax advisor if the estate includes foreign bank accounts
Use Afterpath’s task management system to stay organized throughout probate

Probate is challenging for everyone. Language barriers, cultural differences, and immigration status can compound that challenge. But North Carolina law is clear: non-citizens have the right to inherit, serve as executors, and own property. You are not at a disadvantage under NC law. You deserve support and clear guidance as you settle your loved one’s estate.

If you need a step-by-step guide to probate in North Carolina tailored to your situation, Afterpath is building that guidance. Pathfinder, our AI-powered estate guide, walks non-English speakers through NC probate with language support and culturally informed assistance.

You do not have to do this alone.

Frequently Asked Questions

Q: My mother died without a will in North Carolina. I am not a U.S. citizen. Can I inherit her house?

A: Yes. Under NC intestate succession law, children inherit equally regardless of citizenship status. You would inherit the house alongside your citizen siblings (if any), unless other relatives have higher claims under NC law. See our guide on NC intestate succession.

Q: I want to serve as executor of my father’s estate, but I don’t have a Social Security Number. Can I still qualify?

A: Yes. You can qualify using an ITIN (Individual Taxpayer Identification Number). You will likely need to post a bond unless the will waives it or all heirs agree not to require one. Start with our NC executor duties checklist to understand your responsibilities.

Q: My family has a bank account in Mexico. Does that have to be reported during probate?

A: If the estate holds a foreign bank account with more than $10,000, you must file an FBAR (Foreign Bank Account Report) with the U.S. Treasury Department. Work with your estate’s CPA to ensure this requirement is met. Your tax advisor can explain the process.

Q: I am undocumented. Can my U.S.-born children inherit my property if I die?

A: Yes. Your children can inherit under NC law regardless of your immigration status. What matters is whether you have a will naming them as beneficiaries, or whether intestate succession rules apply. For more information, see our article on how to start probate.

Q: How do I get an EIN for the estate if I don’t speak English well?

A: You can apply using Form SS-4, which you can have translated or obtain help completing. Many tax preparers and CPAs can help you apply for the EIN. Afterpath’s checklist walks you through the EIN application step by step and can be used with interpreter support.

Q: Does North Carolina have an inheritance tax for non-citizens?

A: No. NC has no state inheritance tax or estate tax for anyone, regardless of citizenship status. Only federal estate tax rules may apply, depending on the size of the estate.

You Belong Here

Immigrant families strengthen North Carolina. When a family member dies, you deserve clear, culturally respectful guidance through the probate process. Your immigration status does not diminish your rights under NC law. You can inherit. You can serve as executor. You can own property. NC law protects you.

If you are managing an estate in North Carolina and you are a non-citizen or part of an immigrant family, reach out to community legal aid, your probate court, or Afterpath’s multilingual guidance. You are not alone.

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