A more thorough explanation:

A nonresident decedent is a person who has died recently and was domiciled outside the jurisdiction in question at the time of death. The term is commonly used in legal proceedings or administrative inquiries.

John, a resident of California, owned a vacation home in Florida. He passed away while on vacation in Florida. Since John was domiciled in California at the time of his death, he is considered a nonresident decedent in Florida.

This example illustrates that John was not a resident of Florida at the time of his death, and therefore, his estate will be subject to the laws of California rather than Florida.