Green Card Holder
Both citizens of the US and residents are subject to the Federal estate tax. If you live in Massachusetts, either as a citizen or as a resident, you are subject to the MA estate tax also.
If you are not a U.S. citizen, your estate planning will be affected. The special MA will or living trust provisions needed will be determined if you live in or out of the U.S. And if the non-U.S. Citizen is married to a U.S. citizen.
This is extremely important in the context of MA estate tax planning to lower MA estate tax.
If you're married to a US citizen
If you live in the U.S. and you're married to a U.S. citizen, your estate will get the standard marital deduction when you die. So, your estate can subtract the value of assets you leave to a US spouse from your gross estate.
For many people, if they leave all their assets to a US spouse, their taxable estate will be zero. Because all the assets have been subtracted from the gross estate. It is a mathematical calculation.
This is the case whether the deceased is a US citizen or not. It is the surviving spouse's citizenship that determines if a marital deduction is available to the estate of the first to die in a married couple.
If you're married to a non-US spouse
Typically, if you reside in the U.S. and are married to a non-U.S. citizen, you will need to get a special provision in your will or trust in order to get a marital deduction. Getting a marital deduction on your death will help you if you die with more than the amount that is exempt from estate taxes. In MA, this is $1 million. In other states, the exemption is likely different.
We include the needed special provisions when the situation calls for it. We know when it is needed, and the type of special provisions needed.