International estate planning: Handle with care
Abstract: If a spouse is a non-U.S. citizen, different rules apply to the couple’s estate plan. One misstep can lead to unpleasant tax surprises. The tax treatment of noncitizens depends on whether they’re “domiciled” in the United States. And their country of domicile depends on their particular facts and circumstances. In general, however, the IRS views a person as a U.S. domiciliary if he or she lives in the United States — even briefly — with no present intention of moving. This article explains the rules.