US Estate Tax for Nonresident Alien
For estate tax purposes, a person is a “resident decedent” if the person is “domiciled” in the U.S. at the time of his or her death. The estates of resident aliens follow the same rules and regulations as do the estates ofU.S.citizens to determine estate tax liability. However, the estates of nonresident aliens are taxed differently.
U.S. estate tax for NRA
while U.S persons are subject to estate and gift tax on their worldwide assets,