US Gift Tax for Nonresident Alien
Definition of Nonresident Alien (NRA)
Different from nonresident alien for the income tax purpose, under gift tax regulations, a “resident” is a person who has his domicile in the United States. A person acquires a domicile in a place by living there, for even a brief period of time, with no definite present intention of later leaving that place. A person’s residence will not qualify as a domicile unless the person has the requisite intent to remain in such residence indefinitely.
