Why citizenship changes the plan
For estate tax purposes, the key question is often whether you are domiciled in the United States, which turns on where you intend to live long term rather than on immigration status alone. A domiciled non-citizen is generally taxed on worldwide assets much like a citizen. A non-citizen who is not domiciled here can still owe estate tax on certain American assets, such as New York real estate or shares in American companies, with a far smaller exemption than citizens receive. When a surviving spouse is not a US citizen, the unlimited marital deduction generally does not apply unless assets pass through a special type of trust. Tax treaties can change some of these results.
Facts and documents to gather
Note your immigration status and that of your spouse, along with your citizenships and any plans to stay or leave. List assets in the United States and abroad, with how each is titled. Bring any wills already signed in another country, since a New York will must be drafted so that it does not accidentally revoke them. Ownership of real estate through an entity can change the tax picture, so bring those documents if they exist. Heirs who live outside the United States may need practical arrangements for receiving property, and their locations are worth noting.
Where the first meeting goes
We start by understanding where you consider home and where you expect to be in the future, because the analysis can differ sharply between those answers. If your spouse is not a citizen, we explain the options for providing for them without losing tax benefits. We also look at whether property in New York would require a court proceeding here even if you live abroad when you die. Estate planning documents do not affect your immigration status, but immigration plans, such as a move abroad, can change the planning. The plan often needs coordination with advisers in your home country.
