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A non resident alien (NRA) of the US would have no tax obligation to the US unless they held US situs property.
A US beneficiary of a NRA is not taxed unless the estate of the NRA involves US property.
U.S.-situated assets include American real estate, tangible personal property, and securities of U.S. companies. A nonresident’s stock holdings in American companies are subject to estate taxation even though the nonresident held the certificates abroad or registered the certificates in the name of a nominee.
Assets that are exempt from U.S. estate tax include securities that generate portfolio interest, bank accounts not used in connection with a trade or business in the U.S., and insurance proceeds.
There could be a tax treaty that would limit what could be included in the US estate of the NRA.
The US citizen would have a reporting requirement depending on the value of the inherited items no matter if the estate is free of US situs.