Nonresident decedent means a decedent who was domiciled outside the jurisdiction in question at the time of his/her death. The term is generally seen used in proceedings relating to trusts, wills, and estates.
The following is an example of a state statute (Arizona) defining the term:
According to A.R.S. § 14-1201, "Nonresident decedent" means a decedent who was domiciled in another jurisdiction at the time of the decedent's death.