Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Wednesday, September 30, 2015

What Non-Citizens Need To Know About Estate Taxes

CitizenshipThis article discusses some of the rules that non-citizen residents should know about estate taxes.  It is important to establish where that person is domiciled (where they live).  Attorneys should understand a person’s citizenship status and where they are domiciled in order to plan for any estate tax issues that the client might encounter.  Estate planning attorneys should gather this knowledge to help their client make better decisions about what sort of connection they might want to pursue with the United States.  The domiciliary test involves many different factors that are discussed in this article.  It is important to get an accurate picture of what assets the client owns and where they are located.

See Olivia Carbajal de Garcia, Understanding the Rules for Estate Taxes and Non-Citizens, Texas Lawyer, October 5, 2015.

https://lawprofessors.typepad.com/trusts_estates_prof/2015/09/what-non-citizens-need-to-know-about-estate-taxes.html

Current Affairs, Estate Planning - Generally, Estate Tax, Income Tax, Trusts, Wills | Permalink

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