Tag Archives: tax planning for non US citizens

US Persons for Transfer Tax Purposes

Who are considered US persons for transfer tax purposes and why is this important? US persons for transfer tax purposes are: all US citizens, regardless of where they live; all other non-US citizens domiciled in the US. The estate of US domiciliaries has a tax exemption amount of $ 11.2 million. By contrast, the estate of non-US domiciliaries has a tax

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