{"id":1014,"date":"2018-01-29T23:19:28","date_gmt":"2018-01-29T23:19:28","guid":{"rendered":"https:\/\/www.jacksonwhitelaw.com\/arizona-estate-planning\/?page_id=1014"},"modified":"2022-09-01T17:49:56","modified_gmt":"2022-09-01T17:49:56","slug":"non-us-citizens","status":"publish","type":"post","link":"https:\/\/www.jacksonwhitelaw.com\/arizona-estate-planning\/blog\/non-us-citizens\/","title":{"rendered":"9 Estate Planning Tips for Non-US Citizens"},"content":{"rendered":"

Introduction<\/h2>\n

Estate planning can be a confusing process, and it\u2019s especially so for non-US citizens<\/a>. While citizens and non-citizens have access to the same estate planning tools (power of attorney, wills, trusts, etc.), the applicable tax laws can vary significantly.<\/p>\n

Without proper planning, a non-citizen\u2019s estate may face substantial estate taxes<\/a>, and gifted assets may get tied up in probate court or ultimately fail to pass to the intended beneficiaries. As such, non-citizens should always consult an estate planning attorney to make sure their estate plan minimizes estate tax exposure and correctly dispositions gifted assets.<\/p>\n

Before you meet with your estate planning attorney, here ten tips to help the process make a little more sense:<\/p>\n

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  1. Define your domicile and your property\u2019s situs<\/li>\n
  2. Appoint a legal agent<\/li>\n
  3. Appoint a healthcare proxy<\/li>\n
  4. Draft an advance directive<\/li>\n
  5. Plan for your funeral and burial<\/li>\n
  6. Prepare for estate taxes<\/li>\n
  7. Draft a last will and testament<\/li>\n
  8. Make a plan to distribute non-probate assets<\/li>\n
  9. Consider establishing a trust<\/li>\n
  10. Review your estate plan regularly<\/li>\n<\/ol>\n

    1.\u00a0Define Your Domicile<\/h2>\n

    A non-citizen is considered to be domiciled in the United States if they live in the US and have no present intent to leave. When determining domicile, the IRS may consider the following:<\/p>\n