Moved to Florida from Michigan? What happens to your estate plan

What Michigan can still reach

• Michigan imposes no estate tax and no inheritance tax for current deaths. Its estate tax equals the former federal credit for state death taxes, which ended for deaths after 2004, and its inheritance tax applies only to deaths before October 1, 1993.

  Applies to 2026.

For comparison: The federal basic exclusion amount is $15,000,000 per person for 2026, and a surviving spouse may use the unused exclusion of the first spouse to die (portability). Florida has no estate tax and no inheritance tax.

Worth knowing

A cottage up north still titled in your name is the most common Michigan item: it would need a Michigan probate unless it is in your trust.

Proving you left

Every state with an income or estate tax has a reason to question a move to Florida. Your estate planning documents are part of the record: a will that recites your Michigan address and Michigan law points the wrong way. How domicile is decided and the Florida domicile checklist.

Your Michigan documents in Florida

• Is my out-of-state will valid in Florida?
• Can someone who lives out of state be my personal representative?
• Will my power of attorney work at a Florida bank?
• Do my health care directives work in Florida?
• Is my trust actually holding anything?