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Perspectives

US estate and gift taxation of resident aliens and nonresident aliens

Resident and nonresident aliens may be in the US indefinitely, for a long-term stay, or for a short-term assignment. Upon their death, however, their estates may face adverse US estate tax consequences without careful planning. Likewise, lifetime transfers by non-US citizens may be subject to US gift tax.

Do you understand the potential implications of the US estate and gift tax rules?

Non-US citizens may be subject to US estate and gift taxation. If you fit into this category, do you understand the potential tax implications? This publication answers the questions we hear most often from non-US citizens who live, work, or own property in the United States.

We’ll specifically look at:

  • Residency and domicile considerations
  • US estate and gift tax considerations
  • Generation-skipping transfer tax facts

As companies and individuals increasingly become globally mobile, more and more people will be affected by multinational tax rules. We hope the information provided here will help you start thinking about steps to take to confirm you are properly prepared for potential US estate and gift tax implications of a move to the US or the purchase of US property.

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