--- title: "International Tax: Gift and Estate Taxes for Non-U.S. Citizens" description: Estate and gift taxes are levied on real estate, property, and certain intangible items when transferred to or from a non-U.S. citizen. image: https://www.ironscpa.com/hs-fs/hub/332864/file-1654117831.jpg --- ![icon-phone](https://www.ironscpa.com/hs-fs/file-469552994-png/images/icon-phone.png)508-533-5700 **Call today to book your appointment!** [![Ann M. Irons](https://www.ironscpa.com/hs-fs/file-480654324-png/images/circle-logo4.png?width=630&height=168&name=circle-logo4.png "Ann M. Irons")](https://www.ironscpa.com/) Hopkinton MA, CPA [Contact](https://www.ironscpa.com/contact-us) [Directions](https://www.google.com/maps/dir//Ann+M.+Irons,+CPA,+17+Main+St+Suite+1,+Hopkinton,+MA+01748/@42.2283595,-71.5220826,17.25z/data=!3m1!5s0x89e470559903948b:0xba338aa31b2a0f29!4m9!4m8!1m0!1m5!1m1!1s0x89e46e7ca0d1d73b:0x531938b62807ebe1!2m2!1d-71.5200665!2d42.2284497!3e0?authuser=0&entry=ttu&g_ep=EgoyMDI1MDExNS4wIKXMDSoASAFQAw%3D%3D) [![facebook](https://www.ironscpa.com/hs-fs/file-811720473-png/images/facebook.png)](https://www.facebook.com/AnnIronsCPA?ref=br_tf)[![LinkdIn](https://www.ironscpa.com/hs-fs/hub/332864/file-817405565.png)](https://www.linkedin.com/company/ann-m-irons-cpa-llc)[![twitter](https://www.ironscpa.com/hs-fs/hub/332864/file-817410620.png)](https://twitter.com/AnnMIronsCPALLC) # The Bean Counter with Ann M Irons, CPA --- [![Tax Year 2024 Business/Individual Tax Returns](https://no-cache.hubspot.com/cta/default/332864/aef2b35b-07b9-4f4e-be11-0410ebf842de.png)](https://cta-redirect.hubspot.com/cta/redirect/332864/aef2b35b-07b9-4f4e-be11-0410ebf842de) --- ## [International Tax: Gift and Estate Taxes for Non-U.S. Citizens ](https://www.ironscpa.com/blog/gift-and-estate-taxes-for-non-citizens-belingham-ma-international-tax) Posted by [Ann Irons, CPA](https://www.ironscpa.com/blog/author/ann-irons-cpa) Sep 11, 2014 2:25:00 PM - [Tweet](https://twitter.com/share) ![international-tax-bellingham](https://www.ironscpa.com/hs-fs/hub/332864/file-1654117831.jpg?width=325&name=file-1654117831.jpg)As someone who is not a citizen of the United States and bequeaths or inherits an estate or gift situated in the U.S., you are subject to taxation of gifts and worldwide estates. Because requirements for reporting and paying gift and estate taxes are so complex, foreign investors are encouraged to enlist the professional services of an experienced **international tax expert in Bellingham, MA**. CPA [Ann Irons](https://www.ironscpa.com/international-tax) offers insights into tax planning for non-U.S. citizens. ## Estate Taxes for Non U.S. Citizens One source of confusion is that differentiating between residents and nonresidents for purposes of determining domicile are different from those used to differentiate between the two groups for [income tax](https://www.ironscpa.com/blog/from-income-taxes-to-investment-planning-ann-has-you-covered) purposes. If a non-U.S. citizen plans to reside permanently within the United States and is physically present, he or she is said to have acquired a domicile in the U.S. In doing so, the estate of the domiciliary is subject to the estate tax. If the decedent is not a U.S. citizen and does not have a domicile within the U.S. at the time of death, he or she is considered a non-domiciliary. ## Gift Taxes for Non-U.S. Citizens Determining whether an individual is a domiciliary or a non-domiciliary for purposes related to gift taxes are the same as those used in estate taxation—again, different from income tax requirements. We can classify gifts as either tangible or intangible. Intangible property given as a gift is generally not subject to gift taxes; examples include mutual fund shares, corporate stock, and bonds. Tangible gifts are taxed and can include real estate and personal property, such as jewelry or fine art, kept within the United States. For tax purposes, checks and cash are classified as tangible gifts. In some cases, even wire transfers are subject to taxation. ## Tax Planning and Preparation The amount of tax paid on estates and gifts may be reduced or even eliminated with a sound [tax planning](https://www.ironscpa.com/blog/dont-go-it-alone-choosing-a-professional-tax-preparer-bellingham) strategy in place. Your international tax accountant will discuss in detail your available options. For example, it may be possible to make tax-free transfers by setting up a bank account in the United States, then specifying a donee for the account, usually a child or spouse. Note that [tax treaties](https://www.ironscpa.com/blog/bellingham-ma-tax-preparer-discusses-tax-treaties) may eliminate or reduce gift and estate taxes if present between the United States and the country of domicile of a non-domiciliary. **Questions for your Bellingham, MA tax preparer? **To learn more about our services, or to schedule a meeting with [Ann Irons, CPA, LLC](https://www.ironscpa.com/meet-ann-irons), [contact us](https://www.ironscpa.com/contact-us) at (508) 966-0700. Our accounting office offers payroll, tax preparation, and bookkeeping services to businesses, individuals, and investors based in Bellingham, Worcester, Medway, Milford, and the surrounding areas. Topics: [International Tax](https://www.ironscpa.com/blog/topic/international-tax) ## About **Ann M. Irons, CPA LLC** ![Ann](https://www.ironscpa.com/hubfs/images/Ann.jpg)Ann has spent over 25 years in the financial service industry, gaining knowledge and experience that allows her to provide an array of tax, and accounting and advisory services for her clients. Relying on a stringent code of ethics and a dedication to maintaining the highest industry standards, Ann works hard to ensure her clients receive the quality service they’ve come to expect. A member of AICPA and MSCPA, Ann has also had an article featured in the renowned publication, Banker and Tradesman.  ### Subscribe to Email Updates Search by Topic Search ### Recent Posts ### Posts by Topic - [Small Business Accounting (24)](https://www.ironscpa.com/blog/topic/small-business-accounting) - [Individual Income Taxes (18)](https://www.ironscpa.com/blog/topic/individual-income-taxes) - [International Tax (17)](https://www.ironscpa.com/blog/topic/international-tax) - [Accounting for Lawyers (11)](https://www.ironscpa.com/blog/topic/accounting-for-lawyers) - [Escrow Accounting (10)](https://www.ironscpa.com/blog/topic/escrow-accounting) - [Foreign Investment Tax (8)](https://www.ironscpa.com/blog/topic/foreign-investment-tax) - [Family Business (6)](https://www.ironscpa.com/blog/topic/family-business) - [Bookkeeping (5)](https://www.ironscpa.com/blog/topic/bookkeeping) - [Personal Finance (4)](https://www.ironscpa.com/blog/topic/personal-finance) - [Client Stories (3)](https://www.ironscpa.com/blog/topic/client-stories) - [Payroll Processing (3)](https://www.ironscpa.com/blog/topic/payroll-processing) - [Small Business Tax (3)](https://www.ironscpa.com/blog/topic/small-business-tax) - [Starting Your Own Law Firm (1)](https://www.ironscpa.com/blog/topic/starting-your-own-law-firm) - [Words of Wisdom (1)](https://www.ironscpa.com/blog/topic/words-of-wisdom) [see all](https://www.ironscpa.com/blog/gift-and-estate-taxes-for-non-citizens-belingham-ma-international-tax#) ## Inviting You to Visit Our Office! 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