Yes she was a US citizen. She had no tax obligations for the home in Hungary. She paid no taxes on her social security to US either... it was the only income she had. The home was paid in full from the retirement money she moved back there with. The home was the only thing "gifted" to me while she continued to live in it until the very end. Home was valued at $150K and her staying in the home while it was in my name were both specified in the gifting papers.
