Boca Raton attracts buyers from across the globe. Many of the families who purchase condos along the Intracoastal, homes in Royal Palm, or investment properties throughout Palm Beach County are not U.S. citizens, and a good number are not even U.S. residents for tax purposes. If you fall into either group, the estate plan that would have protected a citizen family can leave your loved ones exposed. The reason is simple but often overlooked: U.S. estate tax and inheritance law treat non-citizens very differently, and your immigration status can quietly reshape how your property passes when you die.
The non-citizen spouse problem: the marital deduction does not work the way you think
When a U.S. citizen dies and leaves everything to a U.S. citizen spouse, the unlimited marital deduction lets the entire estate pass free of federal estate tax. That deduction does not apply when the surviving spouse is not a U.S. citizen, even if that spouse is a lawful permanent resident living full-time in Boca Raton. Congress was concerned that a non-citizen widow or widower could inherit a large estate and then leave the country before the tax was ever collected.
The standard fix is a Qualified Domestic Trust, or QDOT, authorized under federal law. Property passes into the QDOT instead of outright to the non-citizen spouse, a U.S. trustee controls distributions, and estate tax on the principal is deferred until the spouse draws it down or dies. A QDOT must be drafted carefully and coordinated with your overall plan; it is not a clause you can bolt onto a generic online will. If your spouse is on a path to citizenship, the calculus changes again, which is exactly why your estate planning and your immigration timeline cannot be handled in separate silos.
Non-resident aliens face estate tax on Florida real estate
If you own Boca Raton property but live abroad and are classified as a non-resident alien, your exposure to federal estate tax is broader than most foreign owners expect. U.S.-situated assets, which include Florida real estate, are subject to U.S. estate tax, and the exemption available to non-resident aliens is dramatically smaller than the exemption a citizen enjoys. A vacation condo that feels like a modest purchase can generate a real tax bill for your heirs. Ownership structure, treaty provisions between the U.S. and your home country, and the use of entities all matter, and they should be decided before you buy or as early as possible afterward.
How immigration status shapes who inherits, and how
Florida law does not bar a non-citizen from inheriting. A green-card holder or even an undocumented relative can be named as a beneficiary, can serve as a personal representative if they qualify, and can receive property. But practical complications follow. A beneficiary living abroad may struggle to administer an estate, attend probate, or take title efficiently. Naming guardians for minor children is especially sensitive in immigrant families, because the person you trust most may live in another country or hold uncertain status. Your Florida will, executed under Section 732.502, is the document that names those guardians, and pairing it with a Chapter 736 revocable trust often gives the family flexibility that a will alone cannot.
Don’t forget Florida homestead
If the Boca Raton property is your primary residence, Florida’s constitutional homestead protections govern how it can pass and restrict how you can devise it when you have a spouse or minor children, regardless of citizenship. Homestead rules can override what your will says, so they must be planned around deliberately rather than discovered after the fact.
Powers of attorney for clients traveling for visa matters
Foreign owners frequently travel for consular interviews, biometrics, or to maintain ties abroad while a case is pending. A durable power of attorney and a health care surrogate ensure that if you are out of the country, or temporarily unable to return, someone you trust can manage your Florida property, sign closing documents, and make medical decisions. We have seen green-card and naturalization cases complicated by extended absences; a clean estate plan keeps your affairs moving while your immigration matter is in process.
Two kinds of counsel, working together
Our firm handles your Florida estate plan: the wills, trusts, QDOT planning, homestead analysis, and probate. We do not practice immigration law, and the two areas genuinely need to be coordinated. For the immigration side, we regularly recommend the attorneys at Fitenko Law, who can advise on USCIS case strategy so your filings and your estate documents tell a consistent story. If your plan depends on a spouse obtaining status, their work on marriage-based green cards can directly affect whether a QDOT is still necessary down the road.
Newcomers to Florida need both. Buying property in Boca Raton without an estate plan, or building an estate plan without considering immigration status, leaves predictable gaps. Handled together, they protect your family, your home, and your peace of mind.
This article is general information and not legal or tax advice. Speak with a qualified attorney about your specific situation.
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