Welcome and thank you for giving me the opportunity to assist you with your tax question.
Yes. Nonresident aliens, just like U.S. persons, may avail themselves to the annual exclusion for gifts of present interests. However, unlike U.S. persons, nonresident aliens are not eligible for any lifetime gift tax exemption amount for gifts in excess of the annual exclusion limit.
Please let me know if you require further information or clarification. Thank you.