Your immigration status changes how the tax code treats your estate

For estate-tax purposes, the federal government cares less about where you live than about whether you are a U.S. citizen, a domiciled resident, or a non-resident alien. A non-resident, non-citizen who owns U.S. property — say, a condo on Las Olas — is exposed to federal estate tax on those U.S.-situated assets with only a fraction of the exemption a citizen receives. Permanent residents (green-card holders) who are domiciled here are generally taxed on their worldwide estates much like citizens. Because these rules turn on status that can change over the course of a pending case, your plan should be reviewed each time your immigration situation shifts.

The non-citizen spouse problem: the unlimited marital deduction and QDOT trusts

One of the most overlooked traps involves married couples where one spouse is not a U.S. citizen. Ordinarily, assets passing to a surviving spouse qualify for the unlimited marital deduction, deferring federal estate tax. That deduction is not available when the surviving spouse is a non-citizen — Congress was concerned a non-citizen widow or widower might leave the country with untaxed assets. The standard solution is a Qualified Domestic Trust (QDOT), which preserves the deferral as long as a U.S. trustee holds the assets and follows specific rules. If you and your spouse have different citizenship statuses, this is something to address now, not after a death forces a rushed fix.

Florida-specific protections still apply to you

The good news is that Florida’s strong protections generally reach non-citizens too. Florida’s constitutional homestead protection shields your primary residence from most creditors and governs how it passes at death regardless of citizenship — but homestead also restricts how you can devise the home if you have a spouse or minor children, so it must be coordinated with the rest of your plan. A valid Florida will must meet the execution formalities of §732.502 (signed at the end, two witnesses present together), and revocable and irrevocable trusts are governed by the Florida Trust Code in Chapter 736. None of these requires citizenship, but all of them require careful drafting when beneficiaries live abroad or hold foreign status.

Beneficiaries, guardians, and family who live in different countries

Immigrant families are often spread across borders. Naming an overseas relative as a beneficiary is permitted, but distributing to someone abroad can be slow and may carry withholding consequences. More urgent for young families is guardianship: if you have minor children, your will should name a guardian and a backup. When the people you trust most live in another country — or are themselves still navigating immigration status — that designation deserves real thought, and sometimes a standby arrangement in case your first choice cannot quickly enter the U.S.

Powers of attorney matter when you travel for visa matters

Clients pursuing U.S. citizenship and naturalization frequently travel abroad for consular interviews, biometrics, or to maintain ties to a home country. A durable power of attorney and a health care surrogate ensure that, while you are out of the country, someone here can manage a closing, sign a tax filing, or make a medical decision on your behalf. Without these documents, your family may be forced into a Florida guardianship proceeding to do what a simple form could have authorized.

Coordinate the estate plan with the immigration case

Because this firm handles estate planning and not immigration matters, we routinely coordinate with outside immigration counsel. If you have a pending green-card or naturalization case, the two plans should move in step — large gifts, trust funding, and asset transfers can intersect with public-charge and tax questions, and your status at death drives the estate-tax analysis above. For the immigration side of your situation, we recommend consulting a Florida immigration attorney who can advise on your specific petition while we build the estate plan around it.

The bottom line for Fort Lauderdale newcomers

Whether you are a retiree who just bought near the beach or a longtime resident weeks away from your oath ceremony, you likely need both an estate plan and immigration counsel — and you need them talking to each other. Getting the QDOT, homestead, guardianship, and powers-of-attorney pieces right now spares your family avoidable tax and a courthouse later. If you live in Fort Lauderdale or anywhere in Broward County, reach out to discuss a plan built for your status and your family across borders.

Those navigating these issues frequently work with Morgan Legal Group, P.A..