Article About Tax Implications of Having a Non-US Spouse

In this article, written for a wealth management firm, I outlined the tax implications of having a non-US spouse on estate planning strategies.

Tax Implications of Having a Non-US Spouse on Cross Border Estate Planning


when one of them is a non-citizen of the US, the IRS has different rules. Any lifetime gifts between spouses, where one of them is a non-citizen, are subjected to tax, at the rate of up to 40%. This rule will still hold true if the non-citizen spouse becomes a green card holder and become a resident of the US. From the IRS point of view, since the non-citizen spouse often has modest social ties in the US, they can move to their home country upon receiving the estate of their other half to avoid US gift and estate taxes.

You can read the full article here.

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