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The short answer
If your parent left a will, the executors apply to the probate registry of the state where the estate is for a grant of probate; if not, close relatives apply for letters of administration, and in Lagos that means an online application, at least two administrators, sureties, an interview and a 21-day newspaper publication (Mondaq, May 2024). From the US you can be an applicant, but many families name siblings in Nigeria as administrators, and a US heir who receives more than $100,000 from a foreign estate in a year files Form 3520.
First: will or no will?
| There is a will | There is no will | |
|---|---|---|
| What you apply for | Grant of probate | Letters of administration |
| Who applies | Executors named in the will | Close relatives, in an order of priority |
| What it does | Confirms the will and the executors' authority | Appoints administrators to collect and distribute the estate |
Either way, nobody should sell land, empty an account or collect rent in the parent's name until a grant is issued. Daily Trust's explainer notes that a next of kin named at a bank does not inherit automatically; banks need probate or letters of administration first. The Nigeria library's guide to letters of administration for a bank claim covers that side in detail.
In the first few weeks
- Get the death registered and obtain the death certificate; the registry and banks will ask for it.
- Find any will: at home, with the family lawyer, or deposited at a probate registry.
- Make a list of bank accounts, shares, pension, land and debts, with any documents you can find.
- Secure title documents and keys, and agree who collects rent in the meantime and into which account.
- Do not move money out of the parent's accounts, even with a PIN you know. Using it without a grant can cause legal trouble later.
Who can apply in Lagos
Mondaq's practical guide (May 2024) sets out the order of priority under the Administration of Estates Law of Lagos State:
- A spouse married under the Matrimonial Causes Act, then a spouse married under customary law.
- Children, parents, full siblings, half siblings and grandparents.
- Uncles and aunts.
- The Administrator-General of the state.
- Creditors of the deceased.
Other states have their own laws and registries. Ask a lawyer in the state where most of the estate is.
The Lagos steps
- Complete the application on the Lagos State Probate Registry website and upload the documents.
- Print the forms; the proposed administrators sign in ink and submit them for evaluation and form fees. The registry issues a bank certificate.
- Take the certificate to each bank and company where the parent had money or shares, to endorse the value.
- Return it; the registry assesses estate fees as a percentage of the estate's value, to be paid before the application moves on.
- Provide two sureties with ID, bank statements, evidence of Lagos property and an affidavit of means, and attend an interview with the registry.
- The registry publishes the application in newspapers for 21 days; anyone objecting files a caveat.
- If there is no objection, the probate registrar and judge review and the letters are issued.
Mondaq warns the registry may refuse forms with even minor mistakes. It does not give an overall timeline or the fee percentage, so ask the lawyer for an estimate in writing.
Doing it from the US
- Who should be administrator? The application names two administrators, and the process includes an interview. Many US-based children agree that one or two siblings in Nigeria act, with the rest of the family's consent recorded in writing. Ask the lawyer whether an applicant abroad can attend the interview remotely.
- Power of attorney. If you need someone to act for you in Nigeria, see using a power of attorney from the US; ask the lawyer whether the registry will act on one for your role.
- Documents from the US. Your ID, passport photographs and any consent or renunciation you sign. Nigeria is not on the HCCH Apostille Convention status table, so check how the registry wants US-signed documents authenticated.
- Family agreement. Disputes are the main source of delay. Agree in writing who applies, who holds title documents, and how rent is handled meanwhile.
The US side
Inheriting is not income for US tax purposes in the way wages are, but it is reported. A US person who receives more than $100,000 in a year from a nonresident alien individual or a foreign estate, counting related gifts and bequests together, files Form 3520 (IRS instructions, December 2025). The form is an information return; the penalty for not filing can be 5% of the amount per month, up to 25%. If you later hold the inherited money in a Nigerian account, the FBAR and Form 8938 thresholds can apply. See receiving an inheritance from Nigeria and inheriting property in Nigeria.
A worked example
Example only. Bisi in Texas and her brother in Lagos lose their father, who had no will, a house in Yaba and two bank accounts. Their mother is alive and married under the Marriage Act. The family agree that the mother and the brother apply as administrators; Bisi signs a written consent. The lawyer files online, the banks endorse the certificate, the estate fees are paid, two sureties are found, and the notice runs for 21 days. Once the letters issue, the administrators collect the bank balances and deal with the house as the family agreed.
Where Pryme fits
Estates often involve paying lawyers, registry fees and newspaper notices in naira from abroad. A Pryme account holds USD and NGN with local details for each, Send pays naira accounts, and you can generate a verifiable receipt for each payment through VerifyDoc.ai for the family's records. Information only, not legal advice.
Questions people ask
How do I get letters of administration in Lagos from the US?
Through a Lagos lawyer: an online application, two administrators, a bank certificate, estate fees, sureties, an interview and a 21-day publication. Many families name relatives in Nigeria as administrators.
Can next of kin collect my late father's bank money in Nigeria?
Not by being next of kin alone. Banks need a grant of probate or letters of administration.
Do I report an inheritance from Nigeria to the IRS?
If you receive more than $100,000 in a year from a foreign estate or nonresident individual, you file Form 3520. It is an information return.
How much are probate fees in Lagos?
Estate fees are assessed as a percentage of the estate's value by the registry. Ask the lawyer for the current figure in writing.
Sources
- Mondaq (Tope Adebayo LP): Issuance of letters of administration in Nigeria, a practical approach (29 May 2024) · accessed Oct 2026
- Daily Trust: Explainer, why next of kin cannot access a deceased's inheritance (10 Dec 2023) · accessed Oct 2026
- IRS: Instructions for Form 3520 (Rev. December 2025) · accessed Oct 2026
- HCCH: Apostille Convention status table (last updated 30 Jun 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.