@Towerofpower Giving real or tangible property located in the United States. This is subject to the gift tax rules, even if the donor and the recipient are not U.S. citizens or residents.
Nonresident aliens who give real or tangible property located in the United States are allowed the 2020 year's $15,000 annual present-interest gift exclusion and unlimited marital deduction to U.S. citizen spouses, but are not allowed the $11.58 million lifetime gift tax exemption.
Click this link for more info on Filing a Non-Resident Alien Tax Return.
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