Gift Tax for Bequest from the "foreign estate" of a US citizen

I am a US citizen living overseas. I understand that there may be tax consequences for any US citizen receiving a bequest from a "foreign estate". Would my estate be considered a "foreign estate" to the extent that probate would be carried out in Uruguay where real estate and some bank accounts are located? The bulk of my estate would be in the US.

Thanks!

posted

Not getting this but maybe it's me.....but also because I don't know what you mean by "my estate". Is this an estate where you're the executor? The important thing is whether the decedent is not a U.S. citizen and nonresident and THEN it's a foreign estate.