Gift Tax For Nonresident Aliens In The U.S.
by sarasotacpafirm
 Miller & Company CPAs: Tax Accountants
Jul 24, 2020 | 312 views | 0 0 comments | 28 28 recommendations | email to a friend | print | permalink
Miller & Company CPAs: Tax Accountants
Miller & Company CPAs: Tax Accountants
Gift tax laws are complicated for all taxpayers — nonresident aliens are no exceptions. In fact, nonresident aliens face several circumstances that provide both challenges and opportunities for them. For example, multiple exemptions to the gift tax for a non-US citizen exist for those who are familiar with the law.

Miller & Company, LLP is a top-rated accounting firm in NYC with offices in Queens, Manhattan, Washington DC, and Sarasota, FL. Their multilingual staff specializes in international tax law.


If you don’t know whether or not you qualify as a nonresident alien, finding the answer is a logical first step. An alien, for U.S. tax purposes, refers to anyone who is not a U.S. citizen or a U.S. national. U.S. nationals are born in the unincorporated territories of American Samoa or Swains Island.

If you live in the United States, but have not passed the substantial presence or green card test, then you’re qualified as a nonresident. But if you’re married to a resident alien, you may still file your tax return as a U.S. resident alien if you file as “married filing jointly.”


The Internal Revenue (IRS) considers any direct or indirect transfer of wealth from one individual to another that has not received some form of equal compensation to be a gift.

Under IRS rules, most gifts are taxable transactions, but there are exceptions, such as:

  • Gifts that fall below the annual gift tax exclusion
  • Spousal gifts
  • Donations to a political organization
  • Medical or tuition expenses paid for someone
  • Donations to qualifying charities

Unless the gift is for a charitable organization, you can’t deduct it from your income tax. The person giving the gift is usually responsible for paying the gift tax. But under some circumstances, the receiver may be permitted to pay it.


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