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U.S. Estate and Gift Taxation of Resident Aliens and Nonresident Aliens


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Non-U.S. citizens, both resident and nonresident aliens, may be subject to U.S. estate and gift taxes. Whether in the United States indefinitely, for a long-term stay, or short-term assignment, the death of a non-U.S. citizen may have adverse U.S. estate tax consequences. Likewise, lifetime transfers by non-U.S. citizens may be subject to U.S. gift tax. This publication will provide an overview of the questions that must be addressed by non-U.S. citizens who live, work, or own property in the United States.

Despite certain efforts to repeal it, in early 2013, Congress passed and President Obama signed into law the permanent reinstatement of the estate tax, with a maximum tax rate of 40% and an exemption amount of $5 million (indexed for inflation) for U.S. citizens and U.S. domiciliaries. The indexed exemption amount for 2014 is $5,340,000.

To read more, download the attached PDF.

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