Fort Lauderdale is home to thousands of families where one spouse is a U.S. citizen, another holds a green card, and children may have entirely different statuses under the same roof. These “mixed-status” households face estate planning questions that ordinary templates simply do not address. A will that works perfectly for a citizen couple can create unexpected tax exposure, probate complications, or guardianship gaps when immigration status enters the picture. If your family includes a non-citizen spouse, a pending immigration case, or relatives abroad, you need an estate plan built with those realities in mind.
The Non-Citizen Spouse and the Marital Deduction Trap
Under federal law, a U.S. citizen can leave an unlimited amount to a U.S. citizen spouse free of federal estate tax through the unlimited marital deduction. That deduction does not apply when the surviving spouse is not a U.S. citizen. Congress was concerned that a non-citizen surviving spouse might leave the country with untaxed assets, so it restricted the benefit.
The standard solution is a Qualified Domestic Trust, or QDOT. Property passing into a properly drafted QDOT can still qualify for the marital deduction, deferring estate tax until distributions are made to the surviving spouse. QDOTs come with strict requirements, including a U.S. trustee and, for larger trusts, a U.S. bank as trustee or a bond. This is a place where generic estate plans fail mixed-status couples, and where coordination between drafting and the surviving spouse’s path to citizenship matters. In many cases, if the surviving spouse naturalizes before the estate tax return is due, the QDOT requirement can fall away entirely.
Estate Tax Exposure for Non-Resident, Non-Citizen Owners
Immigration status also affects how much of an estate is even subject to U.S. estate tax. A non-resident, non-citizen who owns U.S.-situated property, such as Florida real estate, can face federal estate tax on those assets with only a small exemption, far below what a citizen or domiciliary receives. Snowbirds and investors who buy a Fort Lauderdale condo without considering this can leave their heirs a surprising tax bill. Holding structures and lifetime planning can reduce that exposure, but only if the planning happens before death.
Florida Homestead, Wills, and Trusts Still Apply
Immigration status does not change the core Florida rules. A valid will must meet the formalities of Florida Statutes section 732.502, including signature and two witnesses. Revocable and irrevocable trusts are governed by the Florida Trust Code in Chapter 736. Florida’s constitutional homestead protections, which shield a primary residence from most creditors and restrict how it can be devised when there is a spouse or minor child, apply to non-citizen residents who make Florida their home. Non-citizens can own Florida real estate, serve as beneficiaries, and inherit; status affects taxation and logistics, not the basic right to plan.
Guardianship for Children in Immigrant Families
Naming a guardian for minor children is critical in every family, but it carries extra weight when parents are non-citizens. If both parents face removal, detention, or extended travel for an immigration matter, a clear guardianship designation, paired with a standby guardianship or a power of attorney for the child’s care, can prevent a child from entering the state system. These designations should be coordinated with immigration strategy, which is why we often suggest clients also consult a Miami immigration attorney to align the family’s contingency plans.
Powers of Attorney When Travel and Visa Cases Intervene
Clients frequently leave the United States for consular interviews, visa stamping, or to handle family matters abroad while a case is pending. A durable power of attorney and a health care surrogate designation ensure that bills get paid, property is managed, and medical decisions can be made while you are out of the country or otherwise unavailable. For families navigating family-based immigration, these documents keep day-to-day life functioning if a petition or interview pulls a household member overseas for weeks or months.
Why Newcomers to Florida Need Both Kinds of Counsel
An estate plan and an immigration case are two halves of the same picture for a mixed-status family. A pending green card or naturalization application can change whether a QDOT is necessary, how assets should be titled, and who should be named in key roles. Because our firm focuses on Florida estate planning and does not handle immigration matters, we coordinate with trusted immigration counsel so that nothing falls between the cracks.
- Review whether a QDOT is needed for a non-citizen spouse.
- Assess estate tax exposure tied to residency and asset location.
- Name guardians and standby caregivers for children.
- Put durable powers of attorney in place before international travel.
- Revisit the plan as immigration status changes.
If your Fort Lauderdale family spans more than one immigration status, contact our office to build an estate plan that fits your reality, and we will help you connect with the immigration counsel your situation calls for.
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 Medicaid asset protection trusts.
