Gifting a property by non-resident

[foreignnational1]

Hi,

I am currently a non-resident (non-citizen) for US tax purposes until 2021. I plan to gift my apartment outside the US (in my home country) to my mom (who is also a non-resident, non-US citizen having no ties to the US residing in my home country) later this year (2020 tax year). Will I be subjected to any taxes (gift or estate or other) on this transaction?

Thanks.

[tagteam]

No. See https://www.irs.gov/businesses/small-businesses-self-employed/gift-tax-for-nonresidents-not-citizens...