What are the tax implications for a non-US citizen receiving an inheritance?

I am a non-US citizen, but a permanent resident. What are the inheritance tax ramifications I would incur if my spouse who was a US citizen passed?

Estate Planning, International / Global, Taxes
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February 2017

This is a complicated question and you probably need professional guidance. A non-U.S. citizen spouse would get the "exempt amount" of $5.49 million (2017) estate tax free, but you wouldn't get the Unlimited Marital Deduction on anything over and above that amount.  And the estate tax rates are high after the exempt amount.

There are special trusts you can have written by a qualified estate attorney if you have significant assets and exceed the exempt amount. Either way, you should probably get some professional help so you do everything correctly.

Hope this helps and best of luck, Dan Stewart CFA®

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