Miami is built by people who came from somewhere else. Many of our estate-planning clients are green-card holders, recent citizens, or retirees who split their lives between Florida and another country. For these families, a will or trust is only half the picture. Immigration status quietly shapes how much estate tax you may owe, who can inherit, and whether your spouse can receive your assets the way the law normally allows. A plan that ignores citizenship can fail at the worst possible moment.
This article walks through the points where Florida estate law and federal immigration concepts intersect — and why newcomers to Miami usually need both an estate-planning attorney and immigration counsel.
The Non-Citizen Spouse and the Unlimited Marital Deduction
U.S. citizens can leave an unlimited amount to a surviving spouse free of federal estate tax under the marital deduction. That deduction does not automatically apply when the surviving spouse is not a U.S. citizen. Congress worried that a non-citizen spouse could inherit a large estate and then leave the country before any tax was ever collected.
The standard solution is a Qualified Domestic Trust (QDOT). Property passes into the QDOT for the surviving spouse, a U.S. trustee oversees it, and estate tax on the principal is deferred until distributions are made or the spouse dies. For a couple where one partner is a lawful permanent resident rather than a citizen, building QDOT provisions into the plan can preserve flexibility that would otherwise be lost. If that spouse later naturalizes, the calculus changes — which is one reason your estate plan and your immigration timeline should be discussed together.
Estate Tax Exposure for Non-Resident Aliens
Citizenship and residency also determine how much of the federal estate-tax exemption applies. A U.S. citizen or domiciliary is taxed on worldwide assets but enjoys the full exemption. A non-resident alien — someone neither a citizen nor a U.S. domiciliary — is taxed only on U.S.-situated assets, but with a dramatically smaller exemption amount. For a retiree who owns a Miami condo while remaining domiciled abroad, that distinction can mean meaningful exposure on Florida real estate alone. The fix usually involves how the property is titled and held, planned before death rather than discovered after.
How Immigration Status Affects Your Beneficiaries
A beneficiary’s status matters too. There is no rule barring a non-citizen from inheriting under Florida law, but distributions to a beneficiary living abroad, or one whose immigration matter is pending, can create timing and tax complications. If you are sponsoring a relative or your heirs are still working through their own cases, coordinate with a Miami immigration attorney so the estate plan does not inadvertently undercut a pending petition or affidavit of support.
Guardianship Designations for Children of Immigrant Families
Parents who travel internationally — for consular interviews, biometrics, or family obligations — should name a guardian for minor children in their Florida will under §732.502, which sets the execution formalities every valid will must meet. For immigrant families, the chosen guardian may live in another country or hold a different status. Florida courts still confirm guardians, so naming a clear preference, and a backup who is reliably present in the U.S., prevents a custody vacuum if something happens while a parent is abroad.
Powers of Attorney for Clients Traveling for Visa Matters
Immigration cases routinely require travel and long stretches outside the country. A durable power of attorney and a health care surrogate let someone you trust manage a real-estate closing, banking, or a medical decision while you are away or unreachable at a consulate. Founders and investors pursuing E-2 and EB-5 investor visas especially benefit from having these documents in place, since business and personal affairs in Florida rarely pause for an immigration calendar.
Coordinating Your Plan With a Pending Case
If you have a green-card or naturalization case in progress, your status will likely change during the life of your estate plan. A trust drafted under Chapter 736 of the Florida Statutes can be written to adapt — for example, QDOT terms that fall away once a spouse naturalizes. Florida’s homestead protections, which shield a primary residence from most creditors and restrict how it can be devised, apply based on residency rather than citizenship, so your Miami home can be protected even before you take the oath.
We handle the Florida estate side; we do not practice immigration law. For petitions, visas, and naturalization, we routinely refer clients to dedicated immigration counsel so both halves of the plan move in step. If you are new to Florida, naturalizing, or retiring here with assets abroad, getting both attorneys in the room early is the difference between a plan that works and one that surprises your family.
For more on our Florida practice, see our overview of estate planning in Boca Raton. Morgan Legal Group's affiliated New York office also handles how a will is contested in New York.
