IS it worth setting up QDOT for an estate of a $1.5 million to avoid NJ state estate tax for a non-citizen spouse?

Get an estate planning attorney. New Jersey has the lowest threshold for an estate tax, and in addition is one of six states that has an inheritance tax. The estate tax is based on the value of the estate, the inheritance tax is based on the recipient (spouses exempt). Again, it's not just complicated, it's New Jersey complicated ;-)

Certainly it is easier not to bother with a QDOT and face extra tax but that can be very costly. This is the kind of question that requires review of individual circumstances by an experienced NJ tax and estate planning lawyer. Lawrence Friedman, FriedmanLaw, Bridgewater, NJ, is Certified as an Elder Law Attorney by the ABA approved National Elder Law Foundation, former Chair NJ State Bar Association Elder and Disabilities Law Section, Member Board of Consultors of NJSBA Real Property, Trusts & Estates Law Section, Vice Chair Special Needs Law Section of National Academy of Elder Law Attorneys, and Master of Laws (LL.M.) in Taxation from N.Y.U. School of Law. Information on both and SpecialNeedsNJ.com does not constitute legal advice, as it is general in nature and may not apply to your situation or be subject to important changes. No attorney client relationship exists unless set forth in written engagement terms.

Because of the tax and estate implications, sit down with a New Jersey Estate Planning attorney. Have the documents carefully reviewed and a discussion about the estate tax threshold in New Jersey. Then FOLLOW the Recommendations. All the Very Best to you.