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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 29658
Experience:  Taxes, Immigration, Labor Relations
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A U.K. citizen, domiciled in the U.K., owns a home in the United

Customer Question

A U.K. citizen, domiciled in the U.K., owns a home in the United States. The U.K. citizen does not have a suriviving spouse. When the U.K. citizen dies in the U.K., she is subject to the U.S.-U.K. Estate and Gift Tax Treaty. The question is, does the U.K. citizen pay U.S. estate tax on the home she owned in the U.S.? Or does she get the benefit of the current $5 million U.S. estate tax exemption?
Submitted: 6 years ago.
Category: Tax
Expert:  Lev replied 6 years ago.


Hi and welcome to Just Answer!
Deceased nonresidents who were not American citizens are subject to U.S. estate taxation with respect to their U.S.-situated assets. U.S.-situated assets include American real estate, tangible personal property, and securities of U.S. companies.


Executors for nonresidents must file an estate tax return ( Form 706NA, United States Estate (and Generation-Skipping) Tax Return, Estate of a nonresident not a citizen of the United States) if the fair market value at death of the decedent's U.S.-situated assets exceeds $60,000 ($60,000 is the "exemption equivalent" of the applicable unified credit of $13,000).

JACUSTOMER-ma6e98g7- :

Thank you for helping. I understand those basic principles. I need to know whether that result is changed under the specific terms of the US-UK Estate and Gift Tax Treaty.


There is no separate tax treaty for Estate and Gift taxes.


The UK-US estate and gift tax convention provides an election to use the larger exemption available to US residents (i.e., $5,000,000 million instead of $60,000 for decedents died in 2011) provided the worldwide estate are included in calculation of US estate tax.
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