Are Non-Resident and Resident Aliens treated the same as US residents for the purposes of transfer taxes?

No. Gift and estate tax exemptions are available for US citizens and domiciliaries, however additional planning should be completed for non-resident and resident aliens to ensure compliance with US transfer tax laws. Residency for estate and gift tax is determined differently than residency for income tax purposes, therefore consulting with an attorney is important in order to accurately establish domicile and file correctly.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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