Miami is home to thousands of international families who arrived from Russia, Ukraine, Latin America, and across the Spanish-speaking world. Many own a home in Florida, hold green cards or visas, and are raising children here while a naturalization or adjustment case is still pending. For these families, an estate plan is not a luxury document for retirement someday — it is a practical tool that interacts directly with immigration status. Citizenship and residency change how Florida and federal law treat your spouse, your children, and your assets. This article explains where the two areas meet, and why newcomers usually need both an estate planning attorney and a separate immigration attorney.
The non-citizen spouse problem: why QDOT trusts matter
Under federal law, a U.S. citizen can leave an unlimited amount to a spouse free of federal estate tax thanks to the unlimited marital deduction. There is a critical exception: that deduction generally does not apply 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 collection.
The standard solution is a Qualified Domestic Trust (QDOT). Property passing into a properly drafted QDOT for a non-citizen surviving spouse can qualify for the marital deduction, deferring estate tax until distributions of principal are made or the surviving spouse dies. For a Russian or Latin American family where one spouse is a citizen and the other holds only a green card, overlooking this rule can be expensive. The good news is that estate tax exposure also depends on naturalization timing — a spouse who becomes a citizen before the estate tax return is filed may avoid the QDOT requirement entirely. That is exactly why your estate plan and your immigration timeline should be reviewed together.
Non-resident aliens and U.S. estate tax exposure
Immigration status also drives how much of your estate is even subject to U.S. estate tax. A non-resident alien — someone who is neither a citizen nor domiciled in the United States — is generally taxed only on U.S.-situated assets, such as Florida real estate and shares of U.S. corporations, and the available exemption for non-resident aliens is far smaller than the exemption for citizens and domiciliaries. A family that buys a Miami condo while still living abroad on an investor or work visa can face a very different tax picture than a long-settled green-card holder. Domicile is a fact-specific question of intent, so the line between resident and non-resident is rarely obvious. We do not invent numbers for your situation; we calculate exposure based on your actual status and assets.
Florida wills, trusts, and homestead
Whatever your immigration status, your Florida documents must satisfy Florida law. A valid will requires execution formalities under Florida Statutes §732.502 — signed at the end by the testator and witnessed by two attesting witnesses in each other’s presence. Revocable and irrevocable trusts are governed by the Florida Trust Code in Chapter 736. Florida’s constitutional homestead protection adds another layer: it restricts how you can devise your primary residence if you are survived by a spouse or minor child, regardless of citizenship. International families are often surprised that a will drafted abroad, or a foreign inheritance arrangement, does not control a Florida homestead the way they expect.
Children, guardianship, and powers of attorney
Naming a guardian for minor children is essential for immigrant families, because the people you trust most may live overseas. Florida courts decide guardianship in the child’s best interest, and designating your preferred guardian in your estate documents gives the court your clear intention. Equally important are durable powers of attorney and health care directives — particularly for clients who travel abroad for a consular interview, a visa stamp, or to care for relatives. If you are out of the country when a financial or medical decision must be made in Florida, a properly executed power of attorney lets a trusted agent act without a court proceeding.
Coordinating estate planning with your immigration case
This is where we draw a firm line: our firm handles Florida estate planning, not immigration. When your plan depends on a pending green-card, adjustment-of-status, or naturalization matter, you need dedicated immigration counsel. We routinely coordinate with the immigration team at Fitenko Law, whose Russian- and Spanish-speaking attorneys assist clients with employment-based immigration as well as broader USCIS case strategy. Sequencing matters — for example, timing a naturalization decision can determine whether a QDOT is even necessary, and a beneficiary’s immigration status can affect how an inheritance is structured.
If you are new to South Florida, the safest approach is to build both pieces at once: a Florida estate plan that respects homestead, §732.502, and Chapter 736, paired with immigration counsel who understands your status. Contact our Miami office to begin your estate plan, and we will help you coordinate the immigration side with the right attorney.
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 New York elder law.
