Victoria Coll <tatehouse57[at]earthlink.com> wrote:

- quote -

I don't think so. The time that I can think of that his
status is relevant is he sets up a living trust with a
spouse. In that case the trust has to have provisions
making sure what he ends up with from the marital estate is
subject to estate tax in the US.

Stu

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

My wife and I, and our son, emigrated to the United States
many years ago. We have all lived here continuously, but
only my wife and I have become naturalized citizens. My son
is still a resident alien, unfortunately. He has just "never
gotten around" to applying for citizenship.

My question is, how will his non-citizen status affect the
inheritance that my wife and I will leave to him? Will he
be penalized, tax-wise, for not being a US citizen?

Thank you for your advice.

Victoria

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >