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:
- You gave any gifts of future interests.
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).