Do I owe US gift tax if I have never lived in America?
You can. For a non-resident the gift tax attaches to what is given rather than to who gives it. Tangible property located in the United States is generally within the charge, while certain intangibles sit outside it. So a non-resident who has never filed anything in the United States can be inside the gift tax by transferring a property there, and can be entirely outside it by transferring something else of the same value. That is why the analysis starts with the asset. Establish what it is, and where it is situated for gift purposes, before the transfer is made rather than afterwards.
Is giving away a US property different from giving away US shares?
The line between tangible and intangible property is the whole question here. Real estate and other tangible property situated in the United States generally falls within the gift tax when a non-resident gives it away; certain intangibles do not. That is why two transfers identical in value can have completely different outcomes. It also means the form in which you hold a US asset, chosen years earlier and often for unrelated reasons, can decide whether giving it away is taxable at all. Do not assume the classification. It turns on what the asset is and where it is situated under the gift rules specifically.
Can I transfer my US condo to my children without gift tax?
A condominium in the United States is tangible property situated there, so a transfer of it by a non-resident is the case the gift tax is squarely aimed at. The exemptions that would soften this for a US person are narrower for a non-resident, which is why the planning here is usually about the structure and the timing rather than about an allowance. There is also a Canadian side to test, because a transfer of appreciated property can have consequences for the giver here as well. Both questions should be answered on the same facts, before the deed is signed.
Is a gift to my non-citizen spouse exempt from US gift tax?
Not without limit. The unlimited treatment people have heard about applies where the recipient spouse is a US citizen. Where the spouse is not a citizen, the amount that can pass without gift tax is limited rather than unlimited. For couples where one holds US property and neither is a citizen, that changes the arithmetic of the ordinary things families do: putting a holiday home into joint names, moving an asset to the healthier spouse, equalising ownership before a move. Each of those is a transfer. Test it against the limited spousal position first, rather than assuming that marriage makes it invisible.
Do non-residents get the same US gift tax exemptions as citizens?
No, and the gap is wider than people expect. The exemptions available to a non-resident giver are narrower than those a US person enjoys, so a transfer that a US citizen could make without consequence can be fully within the charge for a non-resident. This is the central asymmetry to understand before relying on advice written for a domestic audience, which is most of the general guidance in circulation. Work from your own status and the situs of the asset, in that order, and treat general American guidance about lifetime allowances as inapplicable until somebody has confirmed that it reaches a non-resident.
Should I give away US property now to reduce my estate exposure?
Sometimes, but not on the assumption that a lifetime transfer avoids the problem. The definition of US-situs property is not the same for gift purposes as it is for estate purposes, so an asset that would be inside your taxable estate is not automatically one you can give away without tax, and an asset outside the estate rules can still be inside the gift rules. That mismatch is where the planning actually lives. Answer both questions for the specific asset, namely how it is treated if you give it away and how it is treated if you die holding it, and then choose.
What is an ITIN and how do I get one?
An individual taxpayer identification number, for people who have a US filing or reporting reason but cannot obtain a Social Security number — a non-resident claiming a treaty rate or a refund, a foreign spouse on a joint return, a dependant, a foreign seller of US property. You apply on Form W-7 with certified evidence of identity and foreign status, normally submitted with the return that creates the need. It is a tax number only, and it confers no immigration or work status. See ITIN applications.
What is the US exit tax and who actually pays it?
How much it is depends on your unrealised gains rather than on a rate, because it is the expatriation regime rather than a fee. A citizen who gives up citizenship, or a long-term permanent resident whose status ends, is tested against three conditions; meet any one and you are a covered expatriate, treated as having sold your worldwide assets the day before you left, with an exclusion for a slice of the resulting net gain — $890,000 for 2025. Deferred compensation, retirement accounts and interests in trusts are handled under separate rules rather than the deemed sale. Form 8854 reports it. See Form 8854.
