I read in https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e1553
In Annual Exclusion there is a note which says:
"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."
Does it mean that we can not apply basic exclusion (personal lifetime limit) to gifts to nonresidents not citizens?
