Hi David.
Only when there is a treaty rate available do nonresidents of the US get the
full 1,500,000 exemption for estates.
Saudi residents and most others only get a unified tax credit of $13,000.
That equates to an exemption of $60,000. Nonresidents are allowed to use the
alternative valuation date like citizens.
Also, every state has different rules for their state estate tax.
Regards;
Gary
Gary P Gauvin LLC
Tax Services
2500 Rochelle Rd
Rockwall TX 75032
Phone & Fax (469) 273-3399
[email protected]