An individual who enters another's premises as a result of an express or implied invitation of the owner or occupant for their mutual gain or benefit.
For example, a customer in a restaurant or a depositor entering a bank to cash a check are both invitees. The owner or occupier of the premises onto which an invitee goes has a duty to exercise reasonable care for such invitee's protection.
An invitee is distinguishable from a licensee, who enters another's premises with the occupier's consent, but for his or her own purpose or benefit alone. A further distinction exists between an invitee and a trespasser, or one who intentionally enters another's property without consent or permission.
Law Library - American Law and Legal InformationFree Legal Encyclopedia: Internal Revenue Service - Duties And Powers to Joint will