Next of kin is a legal phrase that means a person’s closest living relatives. It is important to identify an individual’s next of kin if he or she has died without leaving a will. In the United States, the next of kin share in the personal property of the dead person according to an order of preference set out in each state’s laws. Thus, a dead person’s children are favored over cousins in the distribution of property. A typical order of preference would be the dead person’s spouse, followed by children, parents, and brothers or sisters. If no next of kin can be identified, usually the state law requires that the dead person’s property goes to the state. See also Heir .