Note. Only the annual exclusion applies to gifts made to a nonresident not a citizen of the United States. Deductions and credits are not considered in determining gift tax liability for such transfers.
Nonresidents not citizens of the United States are subject to gift and GST taxes for gifts of tangible property situated in the United States.
A person is considered a nonresident not a citizen of the United States if he or she, at the time the gift is made,
(1) was not a citizen of the United States and did not reside there, or
(2) was domiciled in a U.S. possession and acquired citizenship solely by reason of birth or residence in the possession.
Under certain circumstances, they are also subject to gift and GST taxes for gifts of intangible property. See section 2501(a).
If you are a nonresident not a citizen of the United States who made a gift subject to gift tax, you must file a gift tax return when any of the following apply.
- You gave any gifts of future interests.
- Your gifts of present interests to any donee other than your spouse total more than $15,000.
- Your outright gifts to your spouse who is not a U.S. citizen total more than $157,000.
