From 709 instructions defines "nonresident not a citizen" as:
A nonresident not a citizen of the United States includes a person who, at the time of making the gift:
• Was domiciled in a possession of the United States,
• Was a U.S. citizen, and
• Became a U.S. citizen only because he or she was a citizen of a possession or was born or resided in a possession.
What exactly does this even mean? I don't have either U.S. citizenship or green card status but still paying taxes under resident status, so am I considered "nonresident not a citizen"? Furthermore, should I be eligible to use the lifetime gift tax credit ($11,580,000) if let's say I transfer some money to my parents back in my home country?
