West Palm Beach is home to a large and growing community of immigrant families—green-card holders, visa workers, dual nationals, and recent arrivals who have not yet naturalized. If you or your loved ones are not U.S. citizens, your estate plan needs to account for rules that simply do not apply to citizen families. The intersection of Florida estate law and federal immigration and tax law creates traps that catch many well-meaning families off guard. Here is what non-citizen heirs and beneficiaries in Palm Beach County should understand.
The Non-Citizen Spouse and the Marital Deduction
For married couples who are both U.S. citizens, an unlimited amount of property can pass between spouses free of federal estate tax under the unlimited marital deduction. That deduction does not automatically apply when the surviving spouse is not a U.S. citizen. Congress was concerned that a non-citizen spouse might inherit a large estate and then leave the country before any tax could be collected.
The solution is a Qualified Domestic Trust, or QDOT. When property passes into a properly structured QDOT for the benefit of a non-citizen surviving spouse, the marital deduction can be preserved, and the estate tax is deferred until distributions of principal are made or the surviving spouse dies. A QDOT must meet strict requirements, including a U.S. trustee and provisions to ensure the tax is ultimately collected. If your spouse is a lawful permanent resident or holds a visa, your plan should be drafted with the QDOT question front and center—not discovered after death.
Florida Homestead and Non-Citizen Owners
Florida’s homestead protections are some of the strongest in the country, and they apply regardless of immigration status—you do not have to be a citizen to own and protect a Florida homestead. However, homestead carries unique inheritance rules. If you are survived by a spouse or minor children, Florida law restricts how you can devise your homestead, and an improper devise can be void. For immigrant families with minor children, coordinating the homestead with guardianship and trust planning is essential to avoid an unintended outcome under Florida’s intestacy and homestead statutes.
Valid Wills and Trusts Under Florida Law
Whatever your citizenship, a Florida will must satisfy section 732.502, Florida Statutes—signed by the testator and witnessed by two competent witnesses in the manner the statute requires. Trusts are governed by the Florida Trust Code in Chapter 736. A revocable living trust is often the centerpiece for immigrant families because it can hold a QDOT subtrust, name a U.S. trustee, designate guardians, and avoid probate—keeping family matters private and reducing complications when beneficiaries live abroad.
Estate Tax Exposure for Non-Resident Aliens
Immigration status changes your federal estate and gift tax picture dramatically. A non-resident alien—someone who is neither a citizen nor domiciled in the U.S.—is taxed only on U.S.-situated assets, but with a far smaller exemption than citizens and residents receive. That means a non-resident who owns a West Palm Beach condo or U.S. brokerage account can face meaningful estate tax exposure that a citizen would not. Because the rules turn on the technical concept of domicile rather than a visa stamp, this analysis should be done carefully and updated as your status evolves.
Guardianship, Powers of Attorney, and Travel
Two practical issues come up constantly for immigrant clients. First, parents of minor children should name guardians in their estate plan—and for immigrant families, it is wise to consider both a guardian and a backup who can lawfully remain in the country. Second, clients frequently travel abroad for consular interviews, visa renewals, or family matters. A durable power of attorney and a designated health care surrogate ensure that someone you trust can manage your finances and medical decisions in Florida while you are out of the country.
Why You Need Both Estate and Immigration Counsel
Our firm handles your Florida estate plan, but we do not practice immigration law—and the two must work together. If you have a pending green-card or naturalization case, decisions in that case can change your tax status, your homestead rights, and whether a QDOT is even necessary. For anyone pursuing U.S. citizenship and naturalization, the timing matters: becoming a citizen may eliminate the need for a QDOT entirely. For the immigration side of your planning, we routinely recommend that clients consult a Florida immigration attorney who can coordinate directly with us so your petitions and your estate documents tell a consistent story.
Newcomers to West Palm Beach often assume a basic will is enough. For non-citizen heirs and beneficiaries, it rarely is. With the right estate plan—and the right immigration counsel alongside it—you can protect your family, your homestead, and your legacy on both sides of the law. Contact our West Palm Beach office to start the conversation.
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For more on our Florida practice, see our overview of estate planning in Palm Beach. Morgan Legal Group's affiliated New York office also handles .
