SUMMARY OF GIFT TAX RULES FOR NON-CITIZENS

"Generally, nonresident aliens are subject to gift tax only on transfers of real or tangible personal property situated in the U.S. Thus, gifts of intangible property by a nonresident alien are generally exempt from gift tax. Property that is not considered intangible property (thus subject to gift tax) at the time of the transfer includes: (i) real property within the U.S., (ii) tangible personal property situated within the U.S. and (iii) U.S or foreign currency or cash within the U.S. As mentioned earlier, it is important to note that situs rules differ between the gift and estate tax laws. For example, a gift of cash on deposit in a U.S bank is tangible personal property for gift tax purposes but not for estate tax purposes. Furthermore, the gift of stock in a domestic corporation is an intangible asset exempt from gift tax, but that same stock if transferred at death (by will or intestacy) would be subject to estate tax."

http://www.sgrlaw.com/newsletter/newsletters/trusts_estates_trends/trustsnestatestrends_winter11/1622-2/

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