You'll need to sign in or create an account to connect with an expert.
If you are a nonresident not a citizen of the United States who made a gift subject to U.S. gift tax, you must file a gift tax return (Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return) when any of the following apply:
Your gifts of present interests to any donee other than your spouse total more than $16,000 (for 2022).
Your outright gifts to your spouse who is not a U.S. citizen total more than $164,000 (for 2022).
If your spouse is not a U.S. citizen, the marital deduction for gifts is limited to an annual exclusion of $164,000 for 2022. See IRC § 2523(i).
Still have questions?
Questions are answered within a few hours on average.
Post a Question*Must create login to post
Ask questions and learn more about your taxes and finances.
tylergagnon0
New Member
Asorsen
New Member
MDBostonMA
Level 1
jrgates001
Level 1
wolf6
New Member