Non-US residents encounter distinct gift tax issues when making transfers to US persons. Let’s examine some of these challenges.
U.S. gift tax rules for non-resident non-domiciled individuals apply only to certain types of property. Real and Tangible property physically located in the United States, such as real estate or artwork, is subject to U.S. gift tax.
For example, if a foreign national were to give $50,000 worth of jewelry while standing on Miami Beach, that gift would be subject to gift tax.
In contrast, intangible property, such as stock in U.S. corporations, debt instruments, or partnership interests, is not subject to U.S. gift tax even if it is U.S.-connected.
Non-resident individuals may make tax-free transfers of U.S. intangible assets during life, but gifts of tangible U.S. property above the annual exclusion amount of $19,000 (2025) are taxable. Additionally, unlimited transfers can be made to a U.S. citizen spouse, whereas transfers to a non-U.S. citizen spouse are limited to $185,000 annually in 2025, indexed for inflation.
For more detailed information on U.S. Gift tax rules for non-U.S. Citizen Spouses, refer to the following article.