Domicile Explained for Green Card Holders

Offshore Tax with HTJ.tax · Apr 26, 2026 · 1m

A common assumption is that holding a U.S. green card automatically makes you domiciled in the United States for estate tax purposes.👉 That’s not quite right.⚖️ 1️⃣ Green Card ≠ Automatic DomicileUnder the Internal Revenue Code:• A green card is a strong indicator of U.S. domicile • But it is not conclusive on its own👉 The IRS looks beyond immigration status.🧠 2️⃣ The Real Test: Intent + PresenceTo be considered domiciled, you must have:• Physical presence in the U.S., and • Intent to remain indefinitely👉 A green card helps show intent—but does not prove it by itself.🔍 3️⃣ Holistic “Facts and…