South Florida draws property owners from across the globe. Condos in Miami, vacation homes in Fort Lauderdale, and investment real estate in Palm Beach are frequently held by people who are not U.S. citizens — some living here on visas, some pursuing green cards, and some who never set foot in Florida except a few weeks a year. If you fall into any of these categories, your estate plan cannot be a copy of what your neighbor down the street has. Citizenship and immigration status change the tax math, the trust structure, and even who can inherit your home. Here is what foreign owners of Florida property need to understand.
The Non-Citizen Spouse Problem: The Marital Deduction and QDOTs
One of the most common — and most expensive — surprises for international couples involves the federal estate tax marital deduction. When a U.S. citizen dies and leaves assets to a U.S. citizen spouse, the unlimited marital deduction generally allows those assets to pass with no federal estate tax at the first death. But that unlimited deduction is not available when the surviving spouse is not a U.S. citizen. Congress was concerned that a non-citizen spouse could inherit a large estate and then leave the country beyond the reach of U.S. tax.
The standard solution is a Qualified Domestic Trust, or QDOT, authorized under federal law. Property passing into a properly drafted QDOT can qualify for the marital deduction, deferring estate tax until the surviving spouse draws on the principal or dies. A QDOT carries strict requirements — including at least one U.S. trustee and, for larger trusts, a U.S. bank as trustee or a bond. If your spouse is a lawful permanent resident or visa holder rather than a citizen, this single issue can justify the entire planning engagement.
Estate Tax Exposure for Non-Resident Aliens
If you are a non-resident alien — you own Florida real estate but are not domiciled in the United States — your federal estate tax exposure works very differently from a citizen’s. Non-resident aliens are taxed on U.S.-situs assets, and U.S. real property is squarely included. Critically, the estate tax exemption available to non-resident aliens is dramatically smaller than the exemption available to citizens and domiciliaries. That Miami condo you bought as an investment could generate a meaningful estate tax bill that your heirs do not expect. Ownership structures, treaty provisions, and lifetime planning can mitigate this, but only if addressed before death.
Florida Homestead, Wills, and Trusts Still Apply
Immigration status does not exempt you from Florida law. Florida’s constitutional homestead protections, including restrictions on how a homestead can be devised when there is a surviving spouse or minor child, apply regardless of citizenship. A valid Florida will must meet the execution formalities of Florida Statutes §732.502 — signed at the end by the testator and witnessed by two people in each other’s presence. Revocable and irrevocable trusts are governed by Chapter 736, the Florida Trust Code, and a funded revocable trust remains one of the best tools for avoiding Florida probate on local real estate — particularly valuable when your family lives overseas and cannot easily travel to a Florida courthouse.
Guardianship for Children of Immigrant Families
If you have minor children, your estate plan should name a guardian. For immigrant families this requires extra thought: the person you trust most may live abroad, and a guardianship of a child located in Florida raises practical questions about relocation, schooling, and the child’s own immigration status. Naming a thoughtful guardian — and a backup inside the United States — prevents a court from making that decision for you.
Powers of Attorney When You Travel for Visa Matters
Clients pursuing immigration benefits often spend weeks abroad for consular interviews, biometrics, or family matters. A durable power of attorney and a designation of health care surrogate ensure someone can manage your Florida property, sign closing documents, or handle a medical emergency while you are out of the country. We coordinate these documents with your travel and your USCIS case strategy so nothing in your Florida affairs stalls while your immigration matter is pending.
Coordinate Your Estate Plan With Your Immigration Case
Your estate plan and your immigration case are not separate worlds. A pending green-card application, a naturalization timeline, or a spouse’s path through marriage-based green cards can all change which planning tools make sense — sometimes it is worth waiting until citizenship is final, and sometimes a QDOT should be in place now. Because our firm focuses on estate planning and probate and does not handle immigration matters, we routinely coordinate with Fitenko Law, a Florida immigration firm we recommend for the immigration side, so both halves of your plan move in step.
Newcomers Need Both
If you are new to South Florida, do not assume an estate plan can wait until your immigration status settles. The two should be built together. The right structure protects your home, your spouse, and your children — and avoids a tax or probate surprise that lands on your family at the worst possible time. Speak with a Florida estate planning attorney, and pair that conversation with qualified immigration counsel.
For more on our Florida practice, see our overview of Florida probate administration. Morgan Legal Group's affiliated New York office also handles how a will is contested in New York.
