I am quoting from page 18 in https://www.irs.gov/pub/irs-pdf/i709.pdf
If you are a citizen or resident of the United States, you must apply any available applicable credit against gift tax ... Nonresidents not citizens of the United States may not claim the applicable credit and should enter zero on line 7.
So I guess nonresidents not citizens cannot claim the $11m credit, but resident aliens (for tax purpose) still can?
