Boca Raton has long drawn families from across the world, and many of our clients are building lives here while their immigration journey is still in motion. If you or someone you love is a green-card holder, a visa holder, or an undocumented family member, a standard estate plan is not enough. The intersection of estate planning and immigration law creates traps that can cost a non-citizen family hundreds of thousands of dollars or leave heirs unable to receive what was intended for them. This guide explains where the two areas meet and why newcomers to Florida need both kinds of counsel.
The Non-Citizen Spouse and the QDOT Problem
One of the most overlooked issues affects married couples. U.S. citizens enjoy the unlimited marital deduction, meaning a spouse can leave any amount to the other spouse free of federal estate tax. That deduction does not automatically apply when the surviving spouse is not a U.S. citizen. Congress was concerned that a non-citizen widow or widower might leave the country with untaxed assets, so it restricted the deduction.
The standard solution is a Qualified Domestic Trust, or QDOT. Property passing into a properly drafted QDOT can qualify for the marital deduction even though the surviving spouse is not a citizen, deferring federal estate tax until distributions are made or the survivor dies. QDOTs have strict requirements, including a U.S. trustee, and they must be coordinated carefully with the rest of your plan. If your spouse later naturalizes and becomes a citizen, the analysis can change, which is one of many reasons your estate and immigration timelines should be planned together.
Estate Tax Exposure for Non-Resident, Non-Citizens
The rules tighten further for non-resident aliens who own U.S.-situated assets such as Florida real estate or shares in U.S. companies. Non-resident, non-citizen individuals receive only a small federal estate tax exemption on their U.S. assets, far smaller than the exemption available to citizens and U.S. residents. A foreign parent who buys a Boca Raton condo for a child, or who holds a U.S. brokerage account, may be creating a significant estate tax liability without realizing it. Treaty provisions and proper ownership structures can reduce this exposure, but only with planning done in advance.
How Immigration Status Shapes Florida Inheritance
Florida law itself does not bar non-citizens from inheriting. A valid Florida will under section 732.502, Florida Statutes, requires the testator’s signature and two witnesses, and it can name beneficiaries regardless of citizenship. Florida’s constitutional homestead protections also apply based on residency and family status, not citizenship, so a non-citizen surviving spouse and minor children retain powerful protections on the family home.
Revocable and irrevocable trusts under Chapter 736, Florida Statutes, are often the better vehicle for mixed-status families, because they avoid probate, keep matters private, and can hold property for heirs who are abroad or whose status is unsettled. A trust can also direct how and when an heir receives assets, which matters when a beneficiary’s immigration case is pending.
Guardianship and Powers of Attorney for Immigrant Families
Parents whose own status is uncertain should name guardians for minor children and consider standby guardianship designations, so that a trusted adult has clear legal authority if a parent is detained or must travel. Equally important are durable powers of attorney and health care surrogate designations. Clients frequently travel abroad for consular interviews or visa appointments; a power of attorney ensures someone can manage finances and sign documents at home while you are out of the country handling your case.
Why You Need Both an Estate Plan and Immigration Counsel
Our firm handles estate planning, not immigration matters, and the two must work in tandem. The timing of a pending green-card application or a path toward U.S. citizenship and naturalization can change which estate tax rules apply to you, so the documents should be drafted to flex as your status evolves. For the immigration side of your situation, we recommend consulting a Florida immigration attorney who can align your petition strategy with your long-term plans. When a beneficiary’s eligibility, residency, or naturalization timeline is in play, having an estate attorney and an immigration attorney coordinate is the difference between a plan that holds up and one that unravels.
If you are new to Boca Raton or have non-citizen family members in your plan, do not assume an off-the-shelf will protects them. Speak with our estate planning team about QDOT trusts, Florida-compliant wills and trusts, guardianship designations, and powers of attorney built for an international family.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
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 .
