A nonresident not citizen of the United States is an individual who is not a resident or citizen of the United States, or someone who lives in a US possession and became a citizen by reason of birth or because they lived in the possession.
In general, it means you don't live in the United States and you are not a citizen of the United States.
If you are subject to the gift tax rules because you are a citizen or resident or nonresident not citizen, then you would be entitled to the lifetime gift tax credit.
You would need to file a gift tax return for any year you gifted more than $15,000 to any one individual.
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