Multistate estate facts and questions checklist

Residence and domicile

Domicile involves evidence of abandoning one domicile and adopting another. Counting days in a new state alone is insufficient.

• Records of where a person has lived can describe residence connections across states.
• Expressions of intent and affirmative actions can be relevant to a domicile determination.
• A trip log can document time spent in Florida and a former domicile state when domicile is disputed.
• Trustee residence and the location of fiduciary decisions can matter under state trust residency rules.

Property and business interests

Property location can connect an estate to more than one state. Minnesota guidance addresses Minnesota real or tangible personal property held through a pass-through entity by a nonresident decedent. Connecticut guidance addresses certain Connecticut property held through such an entity under listed conditions.

• A record of each real property's location identifies where real estate is situated.
• Business entity records can identify whether an owner holds an interest in a pass-through entity.
• Records of property held by a pass-through entity can show whether Minnesota real or tangible personal property is involved.
• Records of securities traded on an SEC-regulated exchange distinguish those securities from the pass-through property described in Minnesota guidance.

Probate, ownership, and tax records

Out-of-state real estate can involve probate in the state where the property is located. Practitioners describe ancillary probate in addition to probate in the domiciliary state.

• Records of out-of-state real estate can identify property that may involve ancillary probate.
• Ownership records can show whether real and tangible property is held individually, through survivorship ownership, in a revocable trust, or through an entity.
• Assets outside probate can still be relevant to determining an estate's value for tax purposes in Maryland.
• Maryland estate tax return requirements depend on the federal gross estate, adjusted taxable gifts, prior Maryland QTIP election property, the exemption for the year of death, and Maryland residence or taxable-situs property.
• Minnesota QTIP records distinguish a federal election made on a federally filed Form 706 from a Minnesota-only election for qualifying property.

State filing and transfer details

Rhode Island guidance sets an estate tax return and payment deadline nine months after death. A statutory lien attaches to Rhode Island real estate and certain securities, and discharge follows filing the return and payment of taxes and fees.

• Rhode Island real estate records identify property subject to a statutory lien.
• Records of certain securities can identify securities subject to a Rhode Island statutory lien.
• New Jersey property transfer records can show whether a tax waiver may be needed before some assets transfer.

Common questions